Missouri’s income tax system is tiered and progressive. You’ll pay a higher percentage of your income as you earn more. The state has nine tax rates plus a “zero” bracket for negligible income. Rates range from 1.5 percent to 5.4 percent as of tax year 2021.
Who Must File Missouri Income Taxes?
Anyone who isn’t required to file a federal income tax return is exempt from filing a Missouri state tax return, but this isn’t quite as black-and-white as it might seem. You may be required to file with the IRS but still be off the hook for filing a Missouri return under some circumstances.
You’re exempt from filing a Missouri return even if you must file at the federal level if you’re a resident of the state and your state adjusted gross income (AGI) is less than $1,200. This income threshold drops to just $600 for nonresidents who earned income in Missouri. You don’t have to file a return if your Missouri AGI is less than the state’s standard deduction plus the amount that’s exempt, either $600 or $1,200.
The standard deduction amounts for tax year 2021 are:
- $12,550 for single filers
- $12,550 for married filers of separate returns
- $18,800 for head of household filers
- $25,100 for married filers of joint returns
- $25,100 for qualifying widow(er)s
What Are the Forms to Use?
Missouri used to mail the required tax forms to its taxpayers, but that changed in 2020. It’s up to you to get your hands on the forms you’ll need when you file your 2021 return in 2022.
You can use tax preparation software that’s approved for use by the state. It will have all the necessary forms. You can also access any forms you need from the Missouri website at dor.mo.gov/forms as well. The site is set up so you can simply download or print out the forms you need, or you can fill them out online and download or print out the completed copies.
Form MO-1040 is the long version of the state’s individual income tax return. Form MO-1040A is the short version. Anyone can use the long form. The list of rules for using the much easier short form is extensive, but the Missouri website also provides a “Tax Form Selector” tool to guide you to the tax return form you must or can use. The short form applies to only the simplest and most basic tax and income situations.
What Are the Tax Rates in Missouri?
The first $108 of your Missouri taxable income is exempt at the state level. The percentages you must pay in taxes add on from there and break down like this for the 2021 tax year:
- $109 up to $1,088 in income: 1.5 percent
- $1,089 to $2,176: $16 plus 2 percent of the amount over $1,088
- $2,177 to $3,264: $38 plus 2.5 percent of the amount over $2,176
- $3,265 to $4,352: $65 plus 3 percent of the amount over $3,264
- $4,353 to $5,440: $98 plus 3.5 percent of the amount over $4,352
- $5,441 to $6,528: $136 plus 4 percent of the amount over $5,440
- $6,529 to $7,616: $180 plus 4.5 percent of the amount over $6,528
- $7,617 to $8,704: $229 plus 5 percent of the amount over $7,616
- More than $8,704: $283 plus 5.4 percent of the amount over $8,704
The state’s website also offers an “Individual Income Tax Calculator” to help you determine exactly how much you owe.
Read more: What Are the Pros & Cons of a Progressive Tax?
What Are the Filing Deadline and Extension Process?
Missouri normally follows the same April 15 tax filing deadline that the federal government imposes, but this can be tweaked a wee bit from year to year. It’s April 18 in 2022 because the 15th falls on Good Friday. Therefore, the due date is postponed to the next business day.
You can ask for a six-month extension of time to file if April 18 just won’t work for you. You’re automatically granted an extension if you ask the IRS for one. Then you can just attach a copy of your federal extension form to your Missouri return when you do file. You can also ask for an extension by filing Form MO-60 with the state along with your payment for taxes owed.
Keep in mind, however, that any tax you owe is still due by April 18. An extension of time to file isn’t also an extension of time to pay.
Read more: Filing an Extension for Taxes
What Are the Penalties for Late Filing and Underpayment of Taxes?
Penalties and interest will be charged to you if you fail to meet either the payment deadline or the filing deadline. The Missouri late payment and late filing penalty is 5 percent per month of the amount you owe, provided that you file your return by the appropriate due date in either April or October.
These are two separate penalties, so you’ll owe both if you file and pay late. The overall penalty for late filing is capped at 25 percent of what you owe, but interest is charged as well and will accrue on your unpaid balance.
Missouri offers an installment agreement if there’s no way you can come up with the cash you owe. Fill out the “Internet Installment Agreement Application” on the state’s website.
Where Do I Mail/E-file My Missouri Return?
You can e-file your tax return if you use any tax preparer who’s authorized to e-file with the IRS. This includes tax preparation software. Your Missouri return will be included with your federal return, and the IRS will then forward your Missouri return to the state. Otherwise, you can snail-mail your paper return to one of two addresses, depending on whether you also owe a tax bill.
Mail your return to Individual Income Tax, P.O. Box 500, Jefferson City, MO 65105-0500 if you’re expecting a refund or have no tax payment due. Otherwise, send it to Individual Income Tax, P.O. Box 329, Jefferson City, MO 65105-0329.
You can also fax your return to 573-522-1762 regardless of whether you owe a payment or expect a refund.
How Do I Pay Taxes Due?
The Missouri Department of Revenue accepts tax payments online, but not directly. You must use the NCR Payments payment system website. Otherwise, you can mail in a paper check with your return or pay through your software provider.
You can pay by credit card, debit card or electronic check. Paying by e-check will cost you an additional 50 cents as a “handling fee.” The “convenience fee” for debit or credit card charges ranges from $1.25 to $2.15 for payments of up to $100 and 2.15 percent for payments of over $100.
Where Can I Check My Missouri Refund Status?
You can check for the status of any refund you’re expecting from tax year 2018 going forward. Visit the state’s “Missouri Return Inquiry System” online. You must provide your Social Security number, the filing status you used on the tax return and the amount of the refund you’re expecting. Information is available within five days if you e-filed your tax return or within four weeks if you mailed in a paper return.
What About Missouri Taxes If You’re Self-employed?
Self-employed taxpayers are required to make advance estimated payments of the taxes they’ll owe at the end of the tax year. You can do so by filing Form MO-1040ES, which comes with a worksheet to help you figure out how much you should pay. Due dates are quarterly on April 15, June 15, Sept. 15 and Jan. 15, just as they are at the federal level.
What About Missouri Taxes If You’re a Business?
The Missouri corporate tax rate is 4 percent of business income for tax years 2020 and going forward. The corporate return begins with the business’s federal taxable income then adjusts from there. The return is due by the 15th day of the fourth month after the corporation closes its tax year.
Rates and dates in this article are correct as of publication. But check for any changes with the Missouri Department of Revenue before you file.
- Missouri Department of Revenue: Individual Income Tax Electronic Filing
- Missouri Department of Revenue: Payments and Payment Plan Agreements
- Missouri Department of Revenue: File and Pay Your Individual Income Taxes
- Missouri Department of Revenue: Online Filing of Federal and State Income Tax Returns
- Missouri Department of Revenue: Obtaining Tax Forms
- Missouri Department of Revenue: Individual Income Tax FAQs
- Missouri Department of Revenue: Nonresidents and Residents With Other State Income
- Missouri Department of Revenue: Form MO-1040
- Missouri Department of Revenue: Obtaining the Status of Your Tax Return
- Missouri Department of Revenue: 2021 Declaration of Estimated Tax for individuals
- Missouri Department of Revenue: Corporation Income Tax
- Missouri Department of Revenue: Individual Income Tax Year Changes
- Missouri Department of Revenue: Individual Income Tax Contact Information
Beverly Bird has been writing professionally for over 30 years. She is also a paralegal, specializing in areas of personal finance, bankruptcy and estate law. She writes as the tax expert for The Balance.