An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:

1. (1) Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;
2. (2) Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;
3. (3) Every resident estate or trust which is required to file a federal income tax return;
4. (4) Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;

5. (5) Every nonresident trust which for the taxable year has from sources within this state, either:

   1. (a) Any taxable income; or
   2. (b) Gross income of six hundred dollars or more regardless of the amount of taxable income;

6. (6) Every corporation which:

   1. (a) Is not an exempt corporation described in subsection 2 of section 143.441;
   2. (b) Is required to file a federal income tax return; and
   3. (c) Has gross income from sources within this state of one hundred dollars or more.

(L. 1972 S.B. 549, A.L. 2003 S.B. 293)