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lmuzughi · Oct 12, 2009, 02:40 PM

Husband works for
Companies out of Missouri... and receives 1099... all of his time that is free is spent in Florida
But even though had a home in Missouri, he was never there... maybe a few days a month
But spent more time here in Florida.
Do we file taxes in Florida?
And... we previously filed Missouri taxes for past three years and having to make payments to IRS and now Missouri wants their money too... can we refile under Florida instead of Missouri?

MukatA · Oct 13, 2009, 12:00 AM

If he is working in Missouri, it is Missouri income. If he can be considered resident of Missouri, it is Missouri income.

If he is working from Florida, and can not be considered resident of Missouri, then part of income earned while is Missouri is Missouri income.

AtlantaTaxExpert · Oct 13, 2009, 09:25 AM

NOTE: Florida has NO state income tax, so you cannot pay taxes to Florida to offset what is owed to Missouri.

To be clear, the Missouri-sourced income is without a doubt subject to Missouri income taxes.

I suspect that Missouri is also saying that your husband IS a Missouri resident and thus ALL of his income (both Missouri and Florida-based) is subject ot Missouri income tax.

Your task is to prove that he is, in fact, a Florida resident. To do that, you need to show that he has a Florida driver's license, is registered to vote in Florida, pays Florida proberty taxes, and anything else that shows full-time Florida residency.

lmuzughi · Oct 13, 2009, 10:35 AM

Thank you so very much for your answer... appreciate it!
He is literally on the road... seriously most of the time... but there is a warehouse out of St. Louis.
One major hurdle seems to be that he didn't get the FL Drivers License:(

AtlantaTaxExpert · Oct 14, 2009, 08:58 AM

Well, he should get the Florida driver's license ASAP, if for no other reason than to establish his Florida state residency for future tax years!

Five Rings · Oct 14, 2009, 10:38 AM

The question is, where is his tax home?

"Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Having a "tax home" in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes."

AtlantaTaxExpert · Oct 14, 2009, 11:41 AM

Arguments can be made that either Florida or Missouri is the husband's tax home.

The taxpayer will obviously argue for Florida, since that is where the wife is located.

The state of Missouri will argue that Missouri is the tax home (so they can collect the state income tax) based on the job location and the fact that the husband has a home in Missouri.

Five Rings · Oct 14, 2009, 12:34 PM

I am drawn to the words, "all of his time that is free is spent in Florida."

To me this suggests that his base of employment is MO and thus, his tax home.

The question also suggests a somewhat itinerant nature to husband's job like a trucker, traveling salesman, or the like. Nevertheless, if he is based in MO and not at some out of state branch that's where his tax home is located.

See also, MO residency test chart:
http://dor.mo.gov/tax/personal/nonre.../flowchart.pdf
Only IMUZUGI can answer those questions.