Tax delinquency and the military
By Senior Airman Casey Green, 509th Bomb Wing Staff Judge Advocate
/ Published January 30, 2017
WHITEMAN AIR FORCE BASE, Mo. --
The 2016 tax season is upon us! As of Jan. 20, 2017, W-2 forms are available for all military personnel. This year’s filing deadline will be April 18, 2017. Please be aware that although you may file your taxes properly and timely, you may still receive a delinquent notice from the Missouri Department of Revenue (MDR), even if you have another “home state” for tax purposes.
Last year, the Whiteman legal office received several reports of military members receiving tax delinquency notices from MDR. Missouri began sending tax notices to Whiteman members whose home of record is not Missouri. If you receive a notice like this from the MDR be aware: If your home of record is not Missouri, then you are protected by the Servicemembers Civil Relief Act (SCRA).
The SCRA prevents military personnel from being taxed on their military income by any state other than their home of record. Under the SCRA, the laws of the state listed as your home of record determines whether you are required to pay state income tax on your military pay. For example, if you are stationed here at Whiteman and your home of record is Mississippi, then you follow the tax rules of Mississippi and file through that state … not Missouri.
We advise all members who are not legal residents of Missouri, but receive a Missouri tax delinquency notice on their military pay, go to the Military No Return Required page at https://sa.dor.mo.gov/nri to be exempted from filing a Missouri income tax return. As an alternative you can send a rebuttal to the Missouri Department of Revenue. Missouri does not require you to submit any documentation with your rebuttal letter, but it is helpful to include a copy of your military orders and your most recent state tax return. MDR is aware of this issue and is working hard to ensure a more speedy process to resolve SCRA cases.
It is important that you respond to the delinquency notice as soon as possible, but in the meantime, do not panic. If you have received a Missouri income tax delinquency notice, the base legal office can assist you in filing your rebuttal. Walk-in legal assistance hours are Tuesdays from 8 - 10 a.m. and Thursdays from 1 - 3 p.m. We are located in the 509th Bomb Wing Headquarters building, in Suite 203.
A special note for military members with an official state of residence of Missouri and who are stationed in Missouri: On June 28, 2016, by Missouri Senate Bill 814, the law was changed to allow for Missouri military members, while stationed in Missouri, to be exempt from paying state income tax. Contact the tax center with any questions at 660-687-6809.