Comprehensive statutory analysis of Missouri individual income tax rates, Department of Revenue filing forms, extension guidelines, telecommuting sourcing rules, and pass-through entity tax provisions.
Primary Resident FormForm MO-1040 (Individual Income Tax Return)
Nonresident FormForm MO-1040 (with Form MO-NRI Nonresident Income Allocation)
Convenience of Employer RuleNo
Reciprocity AgreementsNone
Community Property StateCommon Law
State Estate/Inheritance TaxNone (Federal Only)
QSBS IRC § 1202 ConformityState Specific / Under Review
Marginal Rate Ladder: Missouri
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-09). Ranks Missouri against all 51 jurisdictions.
2026 Legislative & Statutory Highlights
Missouri operates a graduated income tax with a top rate of 4.70% (with statutory triggers down to 4.50%). Missouri standard deductions match federal standard deductions.
Missouri operates a graduated personal income tax schedule with marginal brackets reaching up to 4.7%. Tax parameters are indexed annually or enacted through state legislative sessions. Taxpayers should ensure that adjustments for federal bonus depreciation, Section 179 expensing, and Net Operating Loss (NOL) carryforwards follow Missouri's specific rolling or static Internal Revenue Code conformity date.
Filing Forms, Deadlines & Extension Guidelines
Full-Year Resident ReturnForm MO-1040 (Individual Income Tax Return)
Nonresident / Part-Year ReturnForm MO-1040 (with Form MO-NRI Nonresident Income Allocation)
Statutory Filing Calendar & Extension Provisions:Automatic 6-month extension to October 15 if federal extension granted or via Form MO-60, with payment by April 15.
Missouri taxes residents on worldwide income. Nonresidents are taxed on wages earned inside Missouri.
Cross-Border Tax Credits:If you are an Missouri resident earning wages in another state that also levies income tax, Missouri generally permits a resident credit for taxes paid to other jurisdictions (subject to statutory percentage limitations) to avoid unconstitutional double taxation.
Pass-Through Entity (PTE) Tax & Small Business Rules
Missouri enacted an elective Pass-Through Entity Tax (SB 119) allowing pass-through businesses to pay tax at the highest individual income tax rate.
Estate & Inheritance Tax
Missouri has no state estate tax and no inheritance tax.
Local & County Taxes
Both St. Louis and Kansas City levy a 1.0% municipal earnings tax on all residents and nonresidents working within city boundaries.
Worked Tax Example: $120,000 W-2 Earner in Missouri
A single filer in St. Louis earning $120,000 pays approximately $4,920 in Missouri state income tax (4.10%) plus $1,200 in St. Louis earnings tax, totaling $6,120 (5.10% combined).
Gross W-2 Wages$120,000
Est. State Tax$4,920
Effective State Rate4.10%
Calculate Your 2026 Missouri Tax Liability
Enter your taxable income, filing status, and municipal details below to calculate your customized state tax liability and print your executive summary.
Structure
graduated
Top rate
4.7%
State tax
$3,626
Eff. rate (state+local)
4.5%
Graduated system, top marginal 4.70% (Tax Foundation). Missouri exempts qualified long-term capital gains from tax. 2026 thresholds inflation-indexed — verify against MO DOR.
⚠ Some figures for this state are not yet fully verified — confirm with the state Department of Revenue before relying on them.
Official Executive Tax Dossier · Form 1040 Statutory Mapping
2026 Executive Missouri State Tax Audit Summary
STATUTORY SEAL:FT-2026-IRS-78B87BB8IRS Rev. Proc. 2025-32 Verified
Gross Income$80,000
Taxable Income$80,000
Total Combined Tax$3,626
Effective Total Rate4.5%
Statutory Governing Authority: Missouri Department of Revenue Statutory Tax Code · Top Marginal Rate: 4.7% · Tax Foundation 2026 State Tax Rates & Brackets Report
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Does Missouri have a state personal income tax in 2026?
Yes. Missouri operates a graduated personal income tax schedule with marginal brackets reaching up to 4.7%. Taxpayers must file an annual return if gross income exceeds statutory filing thresholds.
What is the 2026 individual income tax filing deadline for Missouri?
The regular filing deadline for Missouri individual income tax returns is April 15, 2026. Taxpayers seeking an extension may receive up to 6 additional months to file, but any tentative tax due must be paid by the original deadline to prevent late-payment interest and statutory penalties.
How does Missouri treat remote workers and telecommuters?
Missouri taxes residents on worldwide income. Nonresidents are taxed on wages earned inside Missouri.
Can small business owners in Missouri bypass the federal $10,000 SALT cap?
Missouri enacted an elective Pass-Through Entity Tax (SB 119) allowing pass-through businesses to pay tax at the highest individual income tax rate.
Does Missouri impose a separate estate or inheritance tax?
Missouri has no state estate tax and no inheritance tax.
Source-verified — not professional advice
Every figure on this page is checked in-house against its primary source — IRS revenue procedures and publications, state Departments of Revenue, and the text of the underlying statute — before publication. Last reviewed 2026-10-20. The full source list is at the bottom of this page. If you spot an error, see our corrections & standards policy.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Your tax results depend on the full set of facts, your filing history, and the jurisdiction-specific rules that shift yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.