§ 143.111 RSMo — Missouri taxable income

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 .