Non-Resident Tax Offset Credit FAQ | UMSL

Common Searches

NR Tax Offset Credit

We apologize for any inconvenience, but the Non-Resident Tax Offset Credit is no longer available.

Residents of Missouri, as defined in Section 230.020, shall be assessed the tuition at resident rates. Students who are not residents of Missouri shall be assessed the tuition at nonresident fees.

Missouri Department of Higher Education (DHE) removed the dollar-for-dollar tuition break for non-Missouri residents’ Missouri income tax payments from their administrative rules at the December Coordinating Board for Higher Education meeting. According to discussions with DHE, the department saw no clear policy objective or statutory directive served by this language, which had been in their administrative rules for over 30 years.