Missouri

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Summary of Missouri Military and Veterans Benefits: The State of Missouri offers special benefits for its military Service members and Veterans including Retired Military Pay and Property Tax Exemptions, State Employment Preferences, Education and Tuition Assistance, Special Military Vehicle Tags, as well as Hunting and Fishing License privileges. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.

Missouri State Military and Veterans Benefit Highlights and Eligibility

What are my Missouri Military and Veterans State Tax Benefits?

Missouri Combat-pay Tax Exclusion: Missouri allows a subtraction of all military income received while serving in a combat zone, which is included in federal adjusted gross income and is not otherwise excluded.

Learn more about the Missouri Combat-pay Tax Exclusion

Missouri Military Pension Income Tax Exemption: As of January 1, 2016, all military pension income is tax free. Pension Exemption may be taken on the Form MO-1040, MO-A, Part 3, Section D.

Learn more about the Missouri Military Pension Income Tax Exemption

Missouri Active Duty Military Income Tax Exemption: For all tax years beginning on or after January 1, 2016, for purposes of calculating the Missouri taxable income, one hundred percent of the income received by any person as salary or compensation in any form as a member of the active duty component of the Armed Forces of the United States, and to the extent that such income is included in the federal adjusted gross income, may be deducted from the taxpayer’s Missouri adjusted gross income to determine such taxpayer’s Missouri taxable income.

Learn more about Missouri Active Duty Military Income Tax Exemption

Missouri Reserve Component Military Income Tax Deduction: For all tax years beginning on or after January 1, 2020, for purposes of calculating the Missouri taxable income, a percentage of the income received by any person as salary or compensation:

  •  In performance of inactive duty for training (IDT) of the National Guard or annual training status (AT) of the National Guard; or

  • In reserve components of the Armed Forces of the United States;

­­and to the extent that such income is included in the federal adjusted gross income, may be deducted from the taxpayer's Missouri adjusted gross income to determine their Missouri taxable income.

Such military income shall be deducted as follows:

  • For the tax year beginning on or after January 1, 2020, twenty percent of such military income;

  • For the tax year beginning on or after January 1, 2021, forty percent of such military income;

  • For the tax year beginning on or after January 1, 2022, sixty percent of such income;

  • For the tax year beginning on or after January 1, 2023, eighty percent of such income;

  • For all tax years beginning on January 1, 2024, and thereafter, one hundred percent of such income.

Learn more about the Missouri Reserve Component Military Income Tax Deduction

Nonresident Spouses of Military Service Members are Exempt from Missouri Income Tax: If you are the Spouse of a military servicemember, are in Missouri because the military servicemember is stationed in Missouri on military orders, and your state of residence is another state, any income earned by you is not taxable to Missouri. However, if you earn more than $600 you must file a Missouri return (Form MO-1040) and provide verification of your state of residence.

Learn more about how Nonresident Spouses of Military Service Members are Exempt from Missouri Income Tax

Missouri State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the Armed Forces should not be included in taxable income if any of the following conditions apply:

  • You were entitled to receive a disability payment before September 25, 1975;

  • You were a member of the military (active or reserves) or were under a binding written commitment to become a member on September 24, 1975;

  • You receive disability payments for a combat-related injury. This is a personal injury or sickness that:

    • Resulted directly from armed conflict,

    • Took place while you were engaged in extra-hazardous service,

    • Took place under conditions simulating, including training exercises such as maneuvers, or

    • Was caused by an instrumentality of war.

  • You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it (the exclusion under this condition equals the amount you would be entitled to from the VA).

Learn more about Missouri State Taxes on U.S. Department of Veterans Affairs Military Disability Retired Pay

Missouri State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation: Dependency and Indemnity Compensation (DIC) is a tax-free monetary benefit paid to eligible survivors of military Service members who died in the line of duty or eligible survivors of Veterans whose death resulted from a service-related injury or disease.

  Learn more about Missouri State Taxes on U.S. Department of Veterans Affairs Disability Dependency and Indemnity Compensation

Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Missouri State Tax Benefits: The Survivor Benefit Plan is a program offered by the United States government to retired members of the military Service member so that upon the death of the retired Service member, an annuity is provided to a designated person (usually the Surviving Spouse) as a replacement for the military retirement pension. Although the annuity does not qualify for the military retirement pension exemption, it does qualify for the public pension exemption and is not taxed.

Learn more about Military Survivor Benefit Plan (SBP)/ Reserve Component Survivor Benefit Plan (RCSBP)/ Retired Serviceman’s Family Protection Plan (RSFPP) Missouri State Tax Benefits

Missouri Property Tax Exemption for Total Service-Connected Disabled Prisoners of War: Constitutional Amendment 2 exempts from property taxes all real property used as a homestead by any Missouri citizen who is a former prisoner of war with a total service-connected disability. This exemption is not administered by the Missouri Department of Revenue.

Learn more about the Missouri Property Tax Exemption for Total Service-Connected Disabled Prisoners of War

Missouri Personal Property Tax Credit for Senior Citizens and 100% Disabled: The Missouri Property Tax Credit Claim gives credit to certain senior citizens and 100 percent disabled individuals for a portion of the real estate taxes or rent paid for the year. The credit is for a maximum of $750 for renters and $1,100 for owners who owned and occupied their home. The actual credit is based on the amount of real estate taxes or rent paid and total household income (taxable and nontaxable). If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. Missouri Department of Revenue, Property Tax Credit Qualification Chart

Learn more about the Missouri Personal Property Tax Credit for Senior Citizens and 100% Disabled

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What are my Missouri Military and Veterans State Education Benefits? 

Missouri Wartime Veteran's Survivors Grant Program: This grant is provided annually to Children and Spouses of Veterans whose death or injuries were: a result of combat action or were attributed to an illness that was contracted while serving in combat action, or who became 80% disabled as a result of injuries or accidents sustained in combat action since September 11, 2001. The total number of Veterans that may receive a grant in any year is limited by statute to 25. The Veteran must have been a Missouri resident when first entering the military service or at the time of death or injury. The Missouri Veteran's Commission determines whether the Veteran meets the program's requirements.

Your maximum grant amount each semester will be the sum of the following:

  • The lesser of the actual tuition charged for the number of hours in which you are enrolled OR the amount of tuition charged a Missouri resident enrolled in the same number of hours at the University of Missouri, Columbia.

  • An allowance of up to $2,000 per semester for room and board; and

  • The lesser of the actual cost for your books OR $500.


State of Missouri Department of Higher Education, Wartime Veteran's Survivors Grant Program Application
Missouri Department of Higher Education, Veteran's Commission
Who is eligible for the Missouri Wartime Veteran's Survivors Grant Program? To be eligible, you must meet the following eligibility requirements at the time of application and throughout the period in which you receive the award:

Initial Students

  • Be a United States citizen, permanent resident, or otherwise lawfully present in the United States.

  • Be enrolled or accepted for enrollment at least half-time in a participating college or university.

  • Be the Veteran's Spouse at the time of death or injury or the Veteran's Child

  • Be less than 25 years of age if you are the Veteran's Child.

    • You may continue to be eligible through the end of the semester in which you turn 25 OR the receipt of your first bachelor's degree, whichever occurs first.

    • You must have been a dependent of the Veteran at the time of death or injury or within five years subsequent to the injury.

    • Complete and submit all requested eligibility information.

Renewal Students

  • Continue to meet the eligibility requirements for initial students, AND

  • Maintain a minimum cumulative grade point average of 2.5 and maintain satisfactory academic progress as defined by the school.

Missouri Department of Higher Education Participating Institutions List

Learn more about the Missouri Wartime Veteran's Survivors Grant Program

Missouri National Guard State Tuition Assistance Program (STA): The Missouri State Tuition Assistance Program was established in 1998 by Missouri House Bills 1519 & 1165, section 173.239 . STA is available to Soldiers and Airmen of the Missouri National Guard (MONG) meeting the current Missouri State eligibility requirements outlined in 11 CSR 10-3.015 .

STA is available to Soldiers and Airmen pursuing an undergraduate degree or below the day they enter the MONG. Soldiers and Airmen must be in good standing (Soldiers must not be flagged) to apply for STA for up to 39 semester hours per State Fiscal Year (1 July – 30 June) at a maximum rate matching the current rate at the University of Missouri – Columbia. Soldiers must obtain the STA Application from moguard.com and submit it to the Missouri Army National Guard Education office before the start date of class(es). Airmen must obtain the STA Application from moguard.com and submit it to the Missouri Air National Guard Education office before the start date of class(es). Soldiers must apply for Federal TA (FTA) or Chapter 1606 GI Bill before STA.

  • Missouri STA will pay in state tuition up to the University of Missouri - Columbia rate, $284.80 per credit hour (CH), and up to 39 CHs per State Fiscal Year (1 July - 30 June) Lifetime limit of 150 undergraduate credit hours.

  • Missouri STA will pay in state tuition up to the University of Missouri - Columbia rate, $284.80 per credit hour (CH), and up to 39 CHs per State Fiscal Year (1 July - 30 June)

  • Lifetime limit of 150 undergraduate credit hours.

Missouri STA is subject to the following criteria:

  • The school is on the Missouri National Guard Approved State Tuition Assistance School List.

  • You maintain a cumulative GPA of 2.5.

  • You must submit your Missouri STA Application prior to the course start date.

  • You must apply for Federal TA or Chapter 1606 GI Bill before Missouri STA.

Who is eligible for the Missouri National Guard State Tuition Assistance Program? Currently serving in the Missouri National Guard and is certified by the appropriate commander as participating satisfactorily in required training, and o Is a citizen or permanent resident of the United States.

  • Has not previously received a bachelor's degree from an accredited postsecondary institution.

  • Is enrolled, or has been accepted for enrollment, as a full-time or part-time undergraduate student in an approved private or public institution.

  • Maintains academic eligibility.

    • Applicants must maintain a cumulative grade point average (GPA) of at least two point five (2.5) on a four point (4.0) scale, or the equivalent on another scale approved by the program administrator.

  • Has never been convicted in any court of an offense which involved the use of force, disruption or seizure of property under the control of any institution of higher education to prevent officials or students in such institutions from engaging in their duties or pursuing their studies.

  • Has not enrolled in or does not intend to use the grant to enroll in a course of study leading to a degree in theology or divinity.

  • Has not received educational assistance under the MONGEAP which exceeds or will exceed financial assistance for more than a total of ten (10) semesters or their equivalent (150 credit hours).

Requesting STA Procedures:

To apply obtain the Missouri STA Application from moguard.com every semester as it is updated periodically. When applying for Missouri STA you may apply for Missouri STA up to 60 days prior to the class start date, but no later than the day prior to the class start date. You must submit a Missouri STA request for each semester that you want Missouri STA to fund.

The following documents must be included with your Missouri STA Application:

  • Missouri STA Application: must be complete and signed by you and your commander. Must also be the current Missouri STA Application from moguard.com (older versions will not be accepted).

  • Statement of Understanding: must be complete and signed by you.

  • Course Schedule: must show the amount of credit hours you are taking and start and end dates of class.

  • Itemized Bill: must clearly show the cost of tuition as that is all Missouri STA can pay. Missouri STA cannot pay fees or anything other than tuition.

  • Transcript: must show all grades and cumulative GPA (may be official or unofficial).

  • ROTC or ECP Scholarship Documentation (DA 597 or memo from ROTC, disregard if you are not in ROTC or an ECP Program): must show the status of your ROTC or ECP Scholarship and if you are receiving it for Tuition and Fees or Room and Board.

  • DD214 for Missouri Returning Heroes' Education Act (disregard if you have not deployed overseas): block 7A must show Missouri, block 12b must be less than 10 years ago, block 18 must show you deployed to a geographic area entitled to combat pay tax exclusion, hazardous duty pay, imminent danger pay, or hostile fire pay, block 24 must show Honorable.

  • All of these documents MUST have your name and the name of the school on them and cannot be in an editable format.

Submit the complete Missouri Army STA Application to:

For more information contact your Missouri Army National Guard Education Services Office: 573-638-9500 extension 37689.

The preferred method of submitting applications is email at ng.mo.moarng.mbx.perinc-stateta@mail.mil . If you cannot email your application, you may mail it to the address below.

The Adjutant General of Missouri
ATTN: NGMO-ANG-MP (State TA)
2302 Militia Drive
Jefferson City, MO 65101-1203

Missouri National Guard State Tuition Assistance Application and Statement of Understanding
Missouri National Guard State Tuition Assistance Fact Sheet

Learn more about the about the Missouri National Guard State Tuition Assistance Program

Missouri Returning Heroes Act: The Missouri Returning Heroes Act, established August 28, 2008, provides reduced tuition for certain combat Veterans attending public institutions of higher education. The Missouri Returning Heroes Education Act requires Missouri public postsecondary institutions to limit eligible combat Veterans' tuition to $50 per credit hour. If you are attending an institution that measures coursework in clock hours rather than credit hours, your institution will apply a credit hour to clock hour conversion formula to determine the amount of the tuition limitation.
Who is eligible for the Missouri Returning Heroes Act?
To be eligible for assistance you must meet the following requirements:

  • Was a Veteran who served in armed combat in the military after September 11, 2001. To meet this requirement, you must have served in a combat zone as designated by the U.S. Department of Defense and as documented on field 13 of your DD214.

  • If you were a member of the Reserves or National Guard you are considered to be a Veteran who served in the military as long as you served in armed combat in a full-time capacity under a call to active service authorized by the President of the United States or the Secretary of Defense for a period of more than 30 consecutive days.

  • Institutions will look at the following indicators to determine if you meet this requirement:

    • Receipt of a combat service medal:

      • Bronze Star

      • Combat Action Badge

      • Combat Action Medal

      • Combat Infantry Badge (Army)

      • Combat Ribbon (Marine)

      • Congressional Medal of Honor

      • Global War on Terror (“GWOT”) Service Medal

      • Global War on Terror (“GWOT”) Badge

      • Purple Heart

      • Any other Action Badge, Combat Medal, or Expeditionary Medal or Ribbon offered within a geographic area that enables the Veteran to receive a combat pay tax exclusion exemption, hazardous duty pay, imminent danger pay, or hostile fire pay

    • Any military service in a combat zone between September 11, 2001 and the present.

  • Was a Missouri resident when first entering the military, as documented by the home of record listed in field 7b of your DD214. You do not have to be a Missouri resident at the time you receive the tuition benefit.

  • Discharged from military service under honorable conditions as documented in fields 24 and 28 on your DD214. Any type of discharge other than “bad conduct,” “less than honorable,” “undesirable,” or “dishonorable” is considered to be a discharge under honorable conditions.

  • Attend a public institution of higher education.

  • Achieve and maintain a cumulative grade point average (CGPA) of at least 2.5, or its equivalent. Your institution will check your cumulative GPA on the same timetable it uses to calculate state grant and scholarship recipients’ cumulative GPAs. Institutions typically check cumulative GPAs either at the end of each semester (2 checks per year), or at the end of each academic year (1 check per year).

  • You do not have to have a 2.5 CGPA the first time you receive the tuition reduction, even if you have previously attended an institution of higher education. However, you must achieve a 2.5 CGPA at the end of the first and all subsequent periods when the institution checks cumulative GPA in order to continue to receive the reduction.

  • Enroll in a program leading to a certificate, or an associate or bachelor’s degree. If you are pursuing a bachelor’s degree and an advanced degree at the same time, the tuition reduction will apply to the portion of your coursework that is specifically designated as leading to a bachelor’s degree. Your institution may consult with MDHE to determine your eligibility if your situation does not fit within this framework.

The tuition reduction is applied before federal and state student aid has been applied to the tuition amount. Participants must maintain a 2.5 cumulative GPA per semester. The tuition limitation expires 10 years from the date of your last discharge from service. You may receive the reduced tuition through the end of the tenth year.
Combat Zones Designated by the U.S. Department of Defense
Missouri Department of Higher Education Public Institution for Higher Education

Learn more about the Missouri Returning Heroes Act

Missouri Interstate Compact on Educational Opportunity for Military Children: It is the purpose of this compact to remove barriers to educational success imposed on Children of military Families because of frequent moves and deployment of their parents by: