# Mo. Rev. Stat. § 143.031: 143.031 Combined return of husband and wife

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.031

## Section

- **Citation:** Mo. Rev. Stat. § 143.031
- **Heading:** 143.031 Combined return of husband and wife
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 143 / Section 143.031

## Text

143.031. Combined return of husband and wife. — 1. A husband and wife who file a joint federal income tax return shall file a combined return. A husband and wife who do not file a joint federal income tax return shall not file a combined return.

2. The Missouri combined taxable income on a combined return shall include all of the income and deductions of the husband and wife. The Missouri taxable income of each spouse shall be an amount that is the same proportion of their Missouri combined taxable income as the Missouri adjusted gross income of that spouse bears to their Missouri combined adjusted gross income.

3. The tax of each spouse shall be determined by the application of either section 143.021 or section 143.041 depending upon whether such spouse is a resident or nonresident. Their Missouri combined tax shall be the sum of the tax applicable to each spouse.

(L. 1972 S.B. 549) Effective 1-01-73, see § 143.109

## Nearby sections

- [Mo. Rev. Stat. § 143.005 143.005 Sections 143.181 and 143.471 effective date.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.005.md)
- [Mo. Rev. Stat. § 143.009 143.009 Effective date.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.009.md)
- [Mo. Rev. Stat. § 143.011 143.011 Resident individuals — tax rates — rate reductions, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.011.md)
- [Mo. Rev. Stat. § 143.021 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.021.md)
- [Mo. Rev. Stat. § 143.022 143.022 Deduction for business income — business income defined — increase in ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.022.md)
- [Mo. Rev. Stat. § 143.031 143.031 Combined return of husband and wife.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.031.md)
- [Mo. Rev. Stat. § 143.041 143.041 Nonresident individual — inapplicable to out-of-state businesses and ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.041.md)
- [Mo. Rev. Stat. § 143.051 143.051 Part-year resident.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.051.md)
- [Mo. Rev. Stat. § 143.061 143.061 Fiduciaries.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.061.md)
- [Mo. Rev. Stat. § 143.071 143.071 Corporations — inapplicable to out-of-state businesses, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.071.md)
- [Mo. Rev. Stat. § 143.081 143.081 Credit for income tax paid to another state.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.081.md)
- [Mo. Rev. Stat. § 143.091 143.091 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.091.md)
- [Mo. Rev. Stat. § 143.101 143.101 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.101.md)
- [Mo. Rev. Stat. § 143.111 143.111 Missouri taxable income.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.031. Check the current official text before relying on it. Not legal advice.