Missouri Code § 143.111

Missouri taxable income.
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The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less:
(1) Either the Missouri standard deduction or the Missouri itemized deduction;
(2) The Missouri deduction for personal exemptions;
(3) The Missouri deduction for dependency exemptions;
(4) The deduction for federal income taxes provided in section 143.171 ; and
(5) The deduction for a self-employed individual's health insurance costs provided in section 143.113 .

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