Missouri DOR Rules Nonresident MFTs Exempt From State Income Tax Filing

The Missouri Department of Revenue (DOR) issued a ruling that a nonresident individual who holds a Missouri marriage and family therapy (MFT) license, operates a sole proprietorship exclusively outside of Missouri, generates more than $600 in income from the provision of telehealth services remotely to Missouri-based clients, has no other income-generating activity associated with Missouri, and is required to file a federal income tax return, is not subject to the annual Missouri individual income tax return filing requirement. The ruling determined that the nonresident individual’s income is not considered “Missouri nonresident adjusted gross income” derived from sources within Missouri since ...