Missouri § 143.131 - Missouri standard deduction, when used, amount.
Full text of Missouri Revised Statutes of Missouri § 143.131 — Missouri standard deduction, when used, amount., with citation guidance and answers to common questions.
§ 143.131. Missouri standard deduction, when used, amount.
1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141.
2. The Missouri standard deduction shall be the allowable federal standard deduction.
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(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.)
Effective 1-1-90
---- end of effective 01 Jan 1990 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.131
What does Revised Statutes of Missouri § 143.131 cover?
Section 143.131 ("Missouri standard deduction, when used, amount.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 143.131?
A common citation format is "Revised Statutes of Missouri § 143.131" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 143.131 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.