According to the Missouri Department of Revenue, "The Military Spouses Residency Relief Act, effective for the 2009 tax year and forward, prevents income earned by service members’ spouses from being taxed by any state other than the state they declare as their state of residence. If you are the spouse of a military service member, are in Missouri because the military service member is stationed in Missouri on military orders, and your state of residence is another state, any income earned by you is not taxable to Missouri. "
To claim tax-exempt from Missouri withholdings:
Nonresident Military Spouse's that are not required to pay income tax on the MO wages should claim exempt on the W-4 form filed with their employer. Complete Form MO W-4 to claim your exempt status on your returns, line 8. You may need to provide your employer with any or all of the following:
- A Leave and Earnings statement
- the W-2 for the spouse
- a military ID card
- military orders
To claim a refund of taxes withheld from your Missouri income, follow these steps in the program:
- State Section
- Military Nonresident Tax Status - complete the information required
- Subtractions from Income
- Select Enter Other Subtractions from Income and select type below
- Enter dollar amount under spouse line
- Select 'Is other subtraction from a Military Nonresident Income? - Change to Yes.
Military Spouse income may be taxable on your state return where you file as a resident.