Missouri tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
MO Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you are not domiciled in Missouri but keep a permanent place of abode there and spend more than 183 days of the year in the state, you are a resident.
MO DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if Missouri is your domicile, you are a resident unless you keep no home there, keep a home elsewhere, and spend no more than 30 days in the state.
Missouri tax residency, FAQ
How many days can I spend in Missouri before becoming a tax resident?
Generally, spending more than 183 days in Missouri during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you are not domiciled in Missouri but keep a permanent place of abode there and spend more than 183 days of the year in the state, you are a resident.
How does Missouri count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Missouri use?
Missouri measures residency over calendar year (jan 1 – dec 31).
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