Missouri has a state income tax, and it applies to wages, investment income, and other earnings

Missouri charges state income tax on most forms of income. If you work in Missouri or live there, you will owe state income tax on your wages. The tax rate depends on how much you earn — Missouri uses a graduated system where higher earners pay a higher percentage. Unlike some states, Missouri does not have a flat tax rate that applies to everyone.

The state also taxes investment income, retirement distributions, and self-employment earnings. If you receive Social Security, Missouri does not tax that. However, if you have other retirement income — such as distributions from a 401(k) or an IRA — you may owe state tax on those amounts.

Key Takeaways

  • Missouri state income tax rates range from 1.5% to 5.3% depending on your income bracket, with higher earners paying the higher rate.
  • You must file a Missouri state tax return if you earned income in the state and meet the income threshold, which changes each year.
  • Missouri does not tax Social Security benefits, but it does tax retirement account withdrawals, pensions, and investment income.
  • If you work in Missouri but live in another state, you may owe Missouri tax on wages earned in the state, though your home state may offer a credit.

Missouri income tax brackets and rates

Missouri uses a progressive tax system with multiple tax brackets. The lowest bracket starts at 1.5% and the highest is 5.3%. Your exact rate depends on your filing status (single, married filing jointly, married filing separately, or head of household) and your total income for the year.

The income thresholds that determine which bracket you fall into change each year. For the most current brackets, you can check the Missouri Department of Revenue website. The brackets are adjusted annually for inflation, so the dollar amounts that trigger each rate shift slightly year to year.

If you are self-employed, you pay both the income tax on your net earnings and self-employment tax (Social Security and Medicare), which is a federal obligation. Missouri does not add an additional self-employment tax on top of the federal amount.

Who must file a Missouri state tax return

You must file a Missouri state return if your income exceeds the filing threshold for your filing status. The threshold varies by age and filing status — for example, a single person under 65 has a different threshold than a married couple filing jointly. These thresholds also change annually.

Even if your income is below the threshold, you may want to file if you had taxes withheld from your paychecks. Filing allows you to claim a refund of any overpayment. If you are self-employed, you should file to report your business income and claim deductions, even if your net income is low.

If you worked in Missouri but moved to another state, you still file a Missouri return for the income you earned while in the state. You will also file a return in your new state for income earned there. Your new state may offer a credit for taxes paid to Missouri to avoid double taxation.

Income that Missouri does and does not tax

Missouri taxes wages, salaries, tips, and other compensation from employment. It also taxes interest income, dividend income, capital gains, rental income, and income from self-employment. If you receive a pension or annuity payment, that is taxable in Missouri.

Social Security benefits are not taxed by Missouri, even if they are your only income. However, distributions from retirement accounts — such as traditional IRAs, 401(k)s, and 403(b)s — are taxable. Roth IRA withdrawals of earnings are also taxable, though withdrawals of contributions you made are not.

Some types of income receive special treatment. For example, certain military pensions may be excluded from Missouri taxation. If you receive income that you are unsure about, the Missouri Department of Revenue publishes guidance on its website, or you can contact the department directly.

How to file your Missouri state tax return

You can file your Missouri state return by mail or electronically. The state accepts federal Form 1040 along with Missouri Form MO-1040 (the state return form). If you file electronically, you use tax software that supports Missouri returns, or you work with a tax preparer.

The important date to file is the same as the federal important date — typically April 15 of the year following the tax year. If you cannot file by that date, you can request an extension, which gives you until October 15. An extension delays the filing important date but does not delay the payment important date — taxes owed are still due by April 15.

If you owe Missouri tax, you can pay when you file or set up a payment plan with the Missouri Department of Revenue. If you overpaid, you will receive a refund. The state processes refunds, though the time varies depending on whether you filed electronically or by mail.

Deductions and credits available in Missouri

Missouri allows you to claim either the standard deduction or itemized deductions, just like on your federal return. The standard deduction amount depends on your filing status and age. If you are 65 or older, you get an additional standard deduction.

The state also offers tax credits that reduce the amount of tax you owe. These include credits for dependent children, education-related credits, and credits for certain types of income or expenses. Some credits are refundable, meaning you can receive money back even if you owe no tax; others are non-refundable and can only reduce your tax liability to zero.

If you paid property tax or made charitable donations, you may be able to deduct those on your Missouri return if you itemize. Self-employed individuals can deduct business expenses, home office costs, and half of their self-employment tax.

What to do if you live outside Missouri but earned income there

If you worked in Missouri during the year but moved to another state, you owe Missouri tax on the income you earned while in the state. You file a part-year resident return in Missouri and report only the income earned during the months you lived there. You also file a return in your new state for income earned after you moved.

To avoid paying tax twice on the same income, your new state may offer a credit for taxes paid to Missouri. You claim this credit on your new state's return. The credit typically covers the Missouri tax you paid, though the exact rules vary by state.

If you worked in Missouri but never lived there — for example, you commuted from another state — you still owe Missouri tax on your wages. You file as a nonresident and report only Missouri-source income. Again, your home state may offer a credit to prevent double taxation.

Frequently Asked Questions

Does Missouri tax retirement income like pensions and 401(k) withdrawals?

Yes, Missouri taxes most retirement income. Distributions from 401(k)s, traditional IRAs, and pensions are taxable. Social Security is not taxed. Some military pensions receive special treatment and may be partially or fully excluded, depending on the type of pension.

What is the Missouri state income tax rate?

Missouri uses a graduated tax system with rates ranging from 1.5% to 5.3%. Your rate depends on your income bracket and filing status. The brackets change each year, so the exact income threshold that puts you in each bracket shifts annually.

Do I have to file a Missouri state return if I only earned a small amount?

You must file if your income exceeds the filing threshold for your status. However, even if you are below the threshold, filing may be worth it if you had taxes withheld — you could receive a refund. Check the current threshold on the Missouri Department of Revenue website.

Can I claim a credit for Missouri taxes if I moved to another state?

Many states offer a credit for taxes paid to another state to prevent double taxation. The rules vary by state, so check with your new state's tax authority. You claim the credit on your new state's return when you file as a part-year resident.

Is Missouri income tax withheld automatically from my paycheck?

Yes, if you work in Missouri, your employer withholds state income tax from your paycheck based on the W-4 form you complete. The amount withheld depends on your income and the number of allowances you claim. You can adjust your withholding by submitting a new W-4 to your employer.