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MISSOURI STATUTES AND CODES
143.031. Combined return of husband and wife.
143.031. 1. A husband and wife who file a joint federalincome tax return shall file a combined return. A husband andwife who do not file a joint federal income tax return shall notfile a combined return.
2. The Missouri combined taxable income on a combined returnshall include all of the income and deductions of the husband andwife. The Missouri taxable income of each spouse shall be anamount that is the same proportion of their Missouri combinedtaxable income as the Missouri adjusted gross income of thatspouse bears to their Missouri combined adjusted gross income.
3. The tax of each spouse shall be determined by theapplication of either section 143.021 or section 143.041depending upon whether such spouse is a resident or nonresident.Their Missouri combined tax shall be the sum of the taxapplicable to each spouse.
(L. 1972 S.B. 549)Effective 1-1-73