Missouri based income deductions

[bjbyrd13]

Is gig work such as Instacart of Doordash under Missouri sourced business income deduction?

[RalphH1]

Yes, gig work such as DoorDash qualifies for the Missouri Source Business Deduction. It’s considered self-employment under federal tax law, reportable on Schedule C, and Missouri’s deduction includes net profit from Schedule C and Schedule E (rental) endeavors (as stated on page 16 of the MO-1040 instructions).

@bjbyrd13, note (just in case) that “Missouri Source” means if you happen to live near a border and do business in both states, only the net profit allocable to their state qualifies (income earned while physically present in Missouri minus deductions allocable to that income).