Missouri Income Tax Credit for Out-of-State Students
Missouri Income Tax Maintenance Fee Credit for Out-of-State Students is a dollar for dollar credit given to students (or dependent students of taxpayer) who live outside the state of Missouri but pays Missouri Income taxes. The credit is used to offset the out-of-state maintenance fee charged to the student account. The credit can be used starting in the Summer term and any unused portion of the credit can be used in Fall and Spring.
Required Documentation to be submitted with signed Application:
- Copy of the student's Missouri State Income Tax Return (MO-1040 or MO-1040A, including the income schedule (NRI). (The available credit each year will be equal to total tax on line 11 on Form MO-1040A or Line 30 on Form MO-1040)
- All W2's, 1099's or Schedules that show sources of Missouri income for the same year of the tax return
- If when filling Missouri state income taxes, a payment was made to Missouri Department of Revenue, please submit a copy of the front and back of the canceled check or a copy of your credit card statement
- If the student is claimed as a dependent on another person's tax return, a copy of page 1 of that person's Federal 1040 or 1040A form showing the student as a dependent, is required in addition to that person's Missouri State Income Tax Return (MO-1040 or MO-1040A) and Non-resident Income Schedule (NRI)
This information will not be returned.
Documentation MUST Be Submitted annually:
The students must re-apply for the Missouri Income Tax Maintenance Fee Credit each year. The taxes from the previous tax year are used to calculate the Missouri Income Tax Maintenance Fee Credit for the current academic year (Summer-Fall-Spring).
- The total amount of the credit will not exceed the total tax paid
- The total amount of the credit will not reduce maintenance fees below STLCC Out-of-District rate
- Students cannot receive college funded scholarships that exceed the maintenance fees. No credit of Missouri Income Tax Credit will be given as a refund. If student withdraws from a class the amount of the credit will be reassessed and may be reduced.
- Student cannot receive a Board of Trustees Scholarship and the Missouri Income Tax Maintenance Fee Credit to cover the same maintenance fees.
- If there is more than one dependent student from an eligible family, the Missouri Income Tax Maintenance Fee Credit will be divided between the dependent students.
Submit application along with all documentation to the Student Accounts Department for processing.
Questions regarding the Missouri Income Tax Maintenance Fee Credit should be directed to the Student Accounts Department at 314-539-5247