Asked about Missouri individual income tax for self-employed persons, sole proprietors, or single-member LLCs.
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This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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Tax rate — Bracket 1 (0%): $0–$1,313
0%RSMo § 143.011
Tax rate — Bracket 2: Over $1,313–$2,626
2.0% of excess over $1,313RSMo § 143.011
Tax rate — Bracket 3: Over $2,626–$3,939
$26 + 2.5% of excess over $2,626RSMo § 143.011
Tax rate — Bracket 4: Over $3,939–$5,252
$59 + 3.0% of excess over $3,939RSMo § 143.011
Tax rate — Bracket 5: Over $5,252–$6,565
$98 + 3.5% of excess over $5,252RSMo § 143.011
Tax rate — Bracket 6: Over $6,565–$7,878
$144 + 4.0% of excess over $6,565RSMo § 143.011
Tax rate — Bracket 7: Over $7,878–$9,191
$197 + 4.5% of excess over $7,878RSMo § 143.011
Tax rate — Bracket 8 (top rate): Over $9,191
$256 + 4.7% of excess over $9,191RSMo § 143.011
Top marginal income tax rate
4.7%RSMo § 143.011
Number of income tax brackets
8RSMo § 143.011
Same brackets apply to all filing statuses
Yes — all filing statuses use identical bracketsRSMo § 143.011
Standard deduction — Single
$15,750RSMo § 143.131
Standard deduction — Married Filing Jointly / Qualifying Surviving Spouse
$31,500RSMo § 143.131
Standard deduction — Married Filing Separately
$15,750RSMo § 143.131
Standard deduction — Head of Household
$23,625RSMo § 143.131
TY 2025 filing deadline
April 15, 2026RSMo § 143.511
Extension period
Automatic 6-month extension with federal extensionRSMo § 143.511
Estimated tax filing threshold — expected liability
$100RSMo § 143.521
Estimated tax payment due dates (quarterly)
April 15, June 15, September 15, January 15RSMo § 143.521
Form for estimated tax payments
Form MO-1040ESMissouri Form MO-1040ES
Capital gains subtraction — percentage
100% of net capital gainsRSMo § 143.022
Federal income tax deduction — cap (Single / HoH / MFS)
$5,000RSMo § 143.171
Federal income tax deduction — cap (Married Filing Jointly)
$10,000RSMo § 143.171
Social Security benefits exemption
100% of Social Security benefits included in federal AGI (fully exempt)RSMo § 143.124
U.S. government bond interest — subtraction
100% subtracted from Missouri AGIRSMo § 143.121
Interest on non-Missouri state/municipal bonds — add-back
Add back 100% to Missouri AGIRSMo § 143.121
Kansas City earnings tax rate
1.0% on earned incomeKansas City, Missouri City Earnings Tax Ordinance
St. Louis earnings tax rate
1.0% on earned incomeSt. Louis, Missouri City Earnings Tax Ordinance
Missouri Property Tax Credit — refundability
Refundable credit for seniors/disabled (Form MO-PTC)RSMo § 135.010
Missouri Earned Income Credit — refundability
Non-refundable; percentage of federal EICRSMo § 143.174
Missouri taxable income starting point
Federal AGI (Form 1040, Line 11)RSMo § 143.121
Missouri personal exemption
$0 — Missouri does not have a separate personal exemptionRSMo § 143.131
Bracket 1 upper threshold
$1,313RSMo § 143.011
Top bracket lower threshold
$9,191RSMo § 143.011
Scope. This skill covers Missouri Form MO-1040 for full-year Missouri residents who are sole proprietors or single-member LLC owners. Missouri uses an eight-bracket graduated income tax with rates from 0% to 4.7% (TY 2025–2026). Same brackets apply to all filing statuses.
Quality tier. Q3 — AI-drafted, not independently verified. All rates and thresholds were researched on 2026-05-22 from official Missouri Department of Revenue publications. A qualified professional must review before filing.
Section 1 Metadata
| Field | Value |
|---|---|
| Jurisdiction | Missouri (US-MO) |
| Tax type | Individual income tax |
| Primary form | Form MO-1040 |
| Tax year | 2025 (filed April 2026) and 2026 |
| Authority | Missouri Department of Revenue |
| Statute | RSMo § 143.011 et seq. |
| Version | 0.1 |
| Last updated | 2026-05-22 |
| Validation | AI-drafted — Q3 |
Sources consulted
| # | Source | URL |
|---|---|---|
| 1 | Missouri DOR — Individual Income Tax Year Changes | https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/ |
| 2 | RSMo § 143.011 (tax rate) | https://revisor.mo.gov/main/OneSection.aspx?section=143.011 |
| 3 | Missouri Form MO-1040 Instructions | https://dor.mo.gov/taxation/individual/tax-types/income/forms/ |
| 4 | RSMo § 143.121 (Missouri adjusted gross income) | https://revisor.mo.gov/main/OneSection.aspx?section=143.121 |
Tax rates — TY 2025 / 2026 (all filing statuses)
| Missouri taxable income | Tax |
|---|---|
| $0 – $1,313 | $0 (0%) |
| Over $1,313 – $2,626 | 2.0% of excess over $1,313 |
| Over $2,626 – $3,939 | $26 + 2.5% of excess over $2,626 |
| Over $3,939 – $5,252 | $59 + 3.0% of excess over $3,939 |
| Over $5,252 – $6,565 | $98 + 3.5% of excess over $5,252 |
| Over $6,565 – $7,878 | $144 + 4.0% of excess over $6,565 |
| Over $7,878 – $9,191 | $197 + 4.5% of excess over $7,878 |
| Over $9,191 | $256 + 4.7% of excess over $9,191 |
Missouri uses the same brackets for all filing statuses. The standard deduction varies by filing status, which determines how much income is subject to tax.
Standard deduction — TY 2025
| Filing status | Amount |
|---|---|
| Single | $15,750 |
| MFJ / Qualifying Surviving Spouse | $31,500 |
| MFS | $15,750 |
| Head of Household | $23,625 |
Missouri does NOT have a separate personal exemption. The standard deduction is the primary below-the-line deduction.
Key thresholds
| Item | Value | Source |
|---|---|---|
| Filing deadline | April 15, 2026 (for TY 2025) | RSMo § 143.511 |
| Extension | Automatic 6-month with federal extension | RSMo § 143.511 |
| Estimated tax threshold | $100 expected liability | RSMo § 143.521 |
| Capital gains subtraction | 100% of net capital gains (effective TY 2025) | RSMo § 143.022 |
City earnings taxes
| City | Rate | Notes |
|---|---|---|
| Kansas City | 1.0% | On earned income; separate return |
| St. Louis | 1.0% | On earned income; separate return |
Tier 1 rules — deterministic
| Rule ID | Rule | Source |
|---|---|---|
| MO-T1-01 | Start with federal AGI (Form 1040, Line 11) | RSMo § 143.121 |
| MO-T1-02 | Add back interest on non-Missouri state/municipal bonds | RSMo § 143.121 |
| MO-T1-03 | Subtract federal income tax paid (up to $5,000 single / $10,000 MFJ) | RSMo § 143.171 |
| MO-T1-04 | Subtract Social Security benefits included in federal AGI (fully exempt) | RSMo § 143.124 |
| MO-T1-05 | Subtract U.S. government bond interest | RSMo § 143.121 |
| MO-T1-06 | Subtract 100% of net capital gains (TY 2025+) | RSMo § 143.022 |
| MO-T1-07 | Apply standard deduction: $15,750 (single), $31,500 (MFJ), $23,625 (HoH) | RSMo § 143.131 |
| MO-T1-08 | Apply graduated rates: 0% to 4.7% across 8 brackets | RSMo § 143.011 |
| MO-T1-09 | Missouri Property Tax Credit: refundable credit for seniors/disabled (Form MO-PTC) | RSMo § 135.010 |
| MO-T1-10 | Missouri Earned Income Credit: percentage of federal EIC (non-refundable) | RSMo § 143.174 |
Tier 2 rules — requires judgment
| Rule ID | Rule | Guidance |
|---|---|---|
| MO-T2-01 | Residency determination — Missouri uses a domicile test. A person domiciled in Missouri is a full-year resident. | If taxpayer has homes in multiple states, flag for professional review. |
| MO-T2-02 | Federal tax deduction — The deduction is for federal tax actually paid (not accrued). Compute using taxes paid during the calendar year, including estimated payments and withholding. | This interacts with federal refunds/balances due in a circular manner. Use prior-year federal tax paid as a proxy. |
| MO-T2-03 | Capital gains subtraction — Applies to net long-term capital gains. Determine which gains qualify (e.g., business asset sales, stock sales). | Ensure net capital gains are correctly computed before applying 100% subtraction. |
| MO-T2-04 | Credit for taxes paid to other states (Form MO-CR) — Non-refundable credit to prevent double taxation. | Requires the other state's return. |
| MO-T2-05 | Kansas City / St. Louis earnings tax — Self-employed persons with business activity in these cities must file separately. | Flag if taxpayer operates in KC or STL. |
| MO-T2-06 | Standard vs. itemized deduction — Missouri allows either; if itemizing, Missouri generally conforms to federal Schedule A with modifications. | Compare both methods; Missouri itemized deductions may differ from federal. |
Supplier pattern library
| Pattern | Treatment | Notes |
|---|---|---|
| W-2 wages from Missouri employer | MO withholding applies; include on MO-1040 | Most common |
| Schedule C net profit (sole prop) | Flows through federal AGI → Missouri AGI | Federal tax deduction available |
| Rental income (Schedule E) | Included in federal AGI → Missouri AGI | MO-source if property in MO |
| Interest on U.S. government bonds | Subtract from Missouri AGI | RSMo § 143.121 |
| Interest on non-MO muni bonds | Add back to Missouri AGI | Taxable for MO purposes |
| Social Security benefits | Subtract from Missouri AGI (fully exempt) | RSMo § 143.124 |
| Long-term capital gains | Subtract 100% from Missouri AGI (TY 2025+) | RSMo § 143.022 |
| 1099-NEC freelance income | Flows through Schedule C → federal AGI | Estimated payments likely needed |
| Federal income tax paid | Deductible up to $5,000 (single) / $10,000 (MFJ) | RSMo § 143.171 |
Form mapping
| Missouri form / schedule | What it covers | Federal counterpart |
|---|---|---|
| Form MO-1040 | Missouri Individual Income Tax Return | Form 1040 |
| Form MO-A | Missouri Adjustments (additions/subtractions) | Schedule 1 (Form 1040) |
| Form MO-CR | Credit for Taxes Paid to Other States | N/A |
| Form MO-1040ES | Estimated Tax Payment Voucher | Form 1040-ES |
| Form MO-PTC | Property Tax Credit | N/A |
| Form MO-1040P | Part-year Resident Return | N/A |
| Form MO-NRI | Non-Resident Return | N/A |
| Schedule MO-SI | Self-Employed Tax Credit Schedule | N/A |
Refusal catalogue
| ID | Situation | Action |
|---|---|---|
| MO-R-01 | Part-year or non-resident return (MO-1040P / MO-NRI) | Refuse — out of scope |
| MO-R-02 | Corporate income tax (Form MO-1120) | Refuse — out of scope |
| MO-R-03 | Kansas City or St. Louis earnings tax return | Refuse — separate filing; out of scope |
| MO-R-04 | Multi-state income apportionment | Refuse — flag for professional review |
| MO-R-05 | Amended returns (Form MO-1040X) | Refuse — out of scope |
| MO-R-06 | Tax year other than current | Refuse — rates and thresholds may differ |
| MO-R-07 | Partnership / S-corp returns (MO-1065 / MO-1120S) | Refuse — out of scope |
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Other Missouri computations in the OpenAccountants Tax Library.
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