Missouri State Income Tax

Missouri assess tax rates to its residents over ten different tax brackets, dependent upon income. The Show-Me-State rates of taxation are:

  • 5 % on the first $1,000 of taxable income.
  • 2 % between $1,001 and $2,000 of taxable income
  • 5 % between $2,001 and $3,000 of taxable income
  • 3 % between $3,001 and $4,000 of taxable income
  • 5 % between $4,001 and $5,000 of taxable income
  • 4 % between $5,001 and $6,000 of taxable income
  • 5 % between $6,001 and $7,000 of taxable income
  • 5 % between $7,001 and $8,000 of taxable income
  • 5 % between $8,001 and $9,000 of taxable income
  • 6 % on taxable income greater than $9,001

Tax returns are due to the state by the 15th of April, provided that day is a working business day, and not a weekend or a holiday. Otherwise, returns are due on the next business day.

Missouri defines a resident as any person who creates a domicile within the state. A person would not be a resident if they have a permanent residence anywhere outside of the state and have spent less than 30 days total throughout the year in Missouri. Similarly, a nonresident is anyone who doesn’t maintain a permanent abode in the state.

A resident can be a person who has not yet establish domicile in the state, but has had a permanent shelter and spent over 183 days in Missouri. Residents who pay tax on income earned in another state to the state of origin may be eligible to claim a credit.

Filing Requirements

Residents who aren’t required to file federally, don’t have to file a state return. If a federal return is required, one may be exempt from filing in Missouri if any of the following conditions are met:

  • Missouri resident with less than $1,200 of Adjusted Gross income
  • Nonresident with less than $600 of state sourced income
  • The amount of Missouri AGI is less than the sum of the standard deduction and personal exemption.