Like many other states in America, Missouri considers anyone who does not reside within the state borders to be a nonresident. A person staying in Missouri can be classified as a nonresident provided they have no permanent place of abode within the state and in fact there permanent residence is located elsewhere. Additionally, the taxpayers should spend less than 30 days of the year in Missouri.

If you qualify as a nonresident, you can reduce the amount you owe in state income tax by claiming of Missouri income percentage. This ensures that you are taxed only on income earned in the state. When filing your Missouri return, you should attach a copy of your Federal return, your W2, and the completed Form MO-NRI.

Missouri also classifies individuals who move in or out of the state with intentions of establishing permanent domicile to be part-Year residents. A part-Year resident is similar to a nonresident for tax purposes, although part-year residents are taxed on all of their income earned while a resident of the state.

Part year residents have the option of either the Missouri resident credit (MO-CR), or the Missouri income percentage. The taxpayer can chose depending on which gives a better benefit. If you filed jointly with your spouse, one of you can claim the resident credit, while the other takes the income percentage. Though if you file individually, you can only select one or the other