Missouri standard deduction, when used, amount.

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  2. Missouri Revised Statutes
  3. Taxation and Revenue
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  5. Missouri standard deduction, when used, amount.

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Effective - 01 Jan 1990

143.131. Missouri standard deduction, when used, amount. — 1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141.

2. The Missouri standard deduction shall be the allowable federal standard deduction.

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(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.)

Effective 1-1-90


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