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Missouri Income Tax Maintenance Fee Credit for Out-of-State Students

Out-of-state students may qualify for the waiver of maintenance fees equal to the amount of Missouri income tax paid for the previous calendar year by the student or the legal guardians (if the student is considered a dependent student for financial aid purposes) as long as that amount does not reduce the maintenance fee to an amount lower than that paid by other non-district in-state students.

Students entering in January shall be regarded as entering in the immediately preceding fall for purposes of determining previous calendar year. For students entering after January, the previous year means the immediate past calendar year ending the previous December 31.

Out-of state students who qualify for the Missouri Income Tax Maintenance Fee Credit must submit a completed Missouri Income Tax Maintenance Fee Credit form and attach satisfactory evidence that Missouri income taxes were paid for the year specified in the policy. Evidence of payment includes copies of the state income tax return, cancelled checks to the State of Missouri (if any), and W-2 form with Missouri tax withholding statement. The form and evidence should be presented to the Manager of Admissions/Registration on the student's home campus. Upon review of the document(s), the Manager of Enrollment Services may request other evidence of payment of tax.

In no circumstance may the total amount offset exceed the total tax paid. Waiver of maintenance fees for out-of-state students may be used only once per year as an offset against maintenance fees but any tax credit not used in a given term may be credited against fees charged in a subsequent term subject to the calendar year restrictions stated above. If more than one student from a family is eligible for this waiver, the taxpayer will direct how the credit is to be distributed. In the absence of such directive the credit will be distributed equally by the Manager of Enrollment Services. The tax credit may offset the out-of-state maintenance fee only and may not be used to offset any other fees or obligations.

Students cannot receive a combination of fee-paying college funded scholarships that exceed the maintenance fees. For example, a student cannot receive a Board of Trustees Scholarship and Missouri Income Tax Credit to cover the same non-resident fees. Questions regarding the above procedures may be directed to the Enrollment Services Manager on the campus you plan to attend.

Download the form to request the credit