The state of Missouri charges both residents and those who earn income from a Missouri source a state income tax, as overseen by the Missouri Department of Revenue. Those to whom the Missouri state income tax apply must file a state income tax return separate from the federal income tax return overseen by the Internal Revenue Service (IRS).
Below is generally information about who has to filing and other requirements of filing.
The state of Missouri defines filing requirements for individuals who live in Missouri all of the year, part of the year, or none of the year.
If you live in Missouri the entire year, you must file a Missouri state income tax return regardless of your source of income if the income you received from a Missouri sources exceeds $1,200.
If you live in Missouri for only a portion of the year, you must file a Missouri state income tax return that addresses both the time you live in the state and the time you live elsewhere. For the portion of the year when you live in Missouri, you are taxed on all of your income, regardless of the source. For the portion of the year when you live outside of Missouri, you must pay Missouri income tax only on income earned from Missouri sources.
If you do not live in Missouri for any part of the year, you must file a Missouri state income tax return related to any income you earn from a Missouri source if the income you received from all Missouri sources exceeds $600.
What is the tax rate used for Missouri state income tax?
Missouri imposes state income tax based on an adjustable tax rate between 1.5% and 6% as noted in the following table.
|Taxable Income||Tax Amount|
|Up to $1,000||1.5%|
|Over $1,000 and up to $2,000||$15 plus 2% of amount over $1,000|
|Over $2,000 and up to $3,000||$35 plus 2.5% of amount over $2,000|
|Over $3,000 and up to $4,000||$60 plus 3% of amount over $3,000|
|Over $4,000 and up to $5,000||$90 plus 3.5% of amount over $4,000|
|Over $5,000 and up to $6,000||$125 plus 4% of amount over $5,000|
|Over $6,000 and up to $7,000||$165 plus 4.5% of amount over $6,000|
|Over $7,000 and up to $8,000||$210 plus 5% of amount over $7,000|
|Over $8,000 and up to $9,000||$260 plus 5.5% of amount over $8,000|
|Over $9,000||$315 plus $6% of amount over $9,000|
When is my Missouri state income tax return and any tax owed due?
Missouri follows the federal filing date for income tax, with tax returns and payment of any amount owed due on April 15 each year. If you cannot file your individual state income tax return by this date, you can obtain a six-month extension for the filing date. However, even with an extension, you are still expected to pay any tax owed by the original filing date.
Missouri charges penalties and interest on an unfiled tax return and unpaid taxes as follows:
- A penalty of 5% of any tax owed per month (up to 25%) if you fail to file your state income tax return
- A penalty of 5% of any tax owed if you fail to pay tax owed by April 15
- Interest on any unpaid tax balance at the current interest rate
Can I get help in preparing my Missouri state income tax return?
Yes, there are tax attorneys available who specialize in Missouri tax law, who can answer any of your questions and help you file your state income tax return.
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Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.