The "Non-Resident Tax Offset Credit" is a procedure offered by some Missouri higher education institutions, that allows eligible non-resident students to reduce their non-resident tuition fees.
Revised Policy Effective Fall 2019:
On July 30, 2017 the Missouri Department of Higher Education (MDHE) rescinded a rule that required institutions to give dollar-for-dollar credit towards nonresident tuition for those nonresident students who pay Missouri income tax. Institutions now have the discretion as to how they administer the credit. Due to the longstanding practice under the previous MDHE rule, MU has decided to continue offering the credit for any undergraduate student admitted and enrolled Fall 2018 or prior, as well as to new students of families who have used the tax credit for a sibling in the past.
Students MUST remain continuously enrolled once they receive the credit in order to be eligible for future credits.
Required Documentation
In order to claim the tax offset credit, a student (or person claiming the student as a dependent) will need to submit the following documentation:
- Completed and notarized Non-Resident Tax Offset Application.
- A copy of the applicant’s Missouri state income tax return (MO-1040), including the Non-resident Income Schedule (NRI).
- All W2s, 1099s, or schedules that show sources of Missouri income for the same year as the tax return.
- A person claiming a student as a dependent will also need to provide a copy of page 1 of their Federal 1040 form showing the student as a dependent.
- Applicants making payment to the Missouri Department of Revenue when filing Missouri state income taxes must submit a copy of the front and back of the canceled check.
You must reapply for the non-resident tax offset credit each year.
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