# Mo. Rev. Stat. § 143.051: 143.051 Part-year resident

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.051

## Section

- **Citation:** Mo. Rev. Stat. § 143.051
- **Heading:** 143.051 Part-year resident
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 143 / Section 143.051

## Text

143.051. Part-year resident. — 1. An individual who is a resident for only part of his taxable period shall be treated as a nonresident for purposes of sections 143.011 to 143.996 . His Missouri nonresident adjusted gross income (Missouri adjusted gross income from sources within this state) shall consist of

(1) All items that would have determined his Missouri adjusted gross income if he had a taxable period as a resident consisting solely of the time he was a resident, and

(2) All items that would have determined his Missouri nonresident adjusted gross income if he had a taxable period as a nonresident consisting solely of the time he was not a resident.

2. An individual described in subsection 1 may determine his tax as if he were a resident for the entire taxable period.

(L. 1972 S.B. 549) Effective 1-1-73, 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_S143.051. Check the current official text before relying on it. Not legal advice.