Missouri DOR Adopts Amended Rule on Income Tax of Spouses

The Missouri Department of Revenue (DOR) adopted amendments to the rule concerning income tax of current or former spouses. The regulation addresses the division of estimated tax payments between former spouses who cannot agree, coordinates the division of federal adjusted gross income between spouses, and clarifies how to calculate separate Missouri adjusted gross incomes for spouses filing a combined return. The regulation takes effect April 30. [Mo. Dep’t of Revenue, Reg. Section 12 CSR 10-2.010, 03/16/26 Mo. Reg.]