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Missouri Tax

FULL List to Missouri Tax Forms

Individual Income Tax Forms

Form MO-1040 Individual Income Tax Return Long Form 

Form MO-1040 Individual Income Tax Return Printable 

Corporate Income Tax Forms

Form MO-1120S Missouri S Corporation Income Franchise Tax Return 

Form MO-1120 Missouri Corporation Income Franchise Tax Return

Sales Tax Forms

Exemption Form

Form 53-1 Sales Tax Return

Form 53-C Consumer’s Use Tax Return

Form 53U-1 Use Tax Return

Property Tax Forms

Form MO-1040P Income Tax Return and Property Credit Tax Claim (Short Form)

Form MO-PTC Property Tax Credit Claim

Form MO-PTS Property Tax Credit

Missouri presents a state that, like most others, prescribes detailed specifications associated with tax law. Missouri tax forms may fall under 2 broad categories, which include personal tax forms, business tax forms and those deemed as miscellaneous.

Examples of personal tax forms include that of fiduciary tax and individual income tax, while business tax forms encompass that of corporation income tax and franchise tax, for instance. When pursuing the task of Missouri income tax related to individual person, one must know that such a tax is “progressive,” where percentages are compensated based on income. In order to determine this, you may look no further than a tax table, which specifies what amounts you and a spouse may possess, then leading to what bracket you may fall under.

In addition, according to Missouri income tax law, there are specified individuals who must abide by “individual income tax compliance.” These include: Missouri lawyers, state workers, individuals who are components of the General Assembly, the judicial branch, state officials, and those in possession of professional licenses from the state.

If any of these individuals are delinquent on the filing and payment of Missouri income taxes, consequences will vary depending upon which category they fall into. Lawyers risk immediate notification of the Supreme Court Clerk while those a part of the General Assembly, Judicial Branch, as well as state officials risk notification of departments of ethics, which may then lead to serious “disciplinary action.”

Outcomes worsen even more the remaining two classifications as the delinquency of individuals who carry a professional license may lead to license suspension, while that of state employees risk outright termination. According to details associated with fiduciary tax, it is placed on commission amassed from an “estate or trust.” Missouri income tax returns are to be returned by the following classifications: resident estates/trusts that file form 1041 and nonresident estates/trusts who accumulate $600 or more from within Missouri.

The distinction of business tax within Missouri encompasses various areas that deal with the financial aspects of the state. Corporation income tax stems from that of the whatever monetary considerations a corporation has amassed over the course of the year. This starts from “federal taxable income,” which is included as a part of the Missouri income tax return. This must be compensated following the conclusion of one tax year in reference to that 12 month period.

Corporate franchise tax is what corporations must pay prior to doing any type of business within the state of Missouri. Despite its title including the term “franchise,” it does not have any connection whatsoever to such organizations. Corporate franchise tax is calculated according to the greater of the two, either the “total assets” or “par value of issued and outstanding capital stock.” It is based upon the first day of the tax year and include only those corporations whose assets go past that of the one million dollar plateau. The general rate is that of .000333.

Missouri Tax: Everything You Need to Know

Missouri is known for several things: the Gateway Arch, beautiful lakes, scenic rural landscapes, and excellent barbeque. However, what is not usually talked about is the state’s tax policies. Every state has its own tax system, and Missouri is no exception. In this article, we’ll be diving into everything you need to know about Missouri tax.

Overview of Missouri Tax System

Missouri has a progressive tax system, which means that individuals who earn a higher income pay a higher rate of tax. In Missouri, there are 10 income tax brackets, ranging from 0 to 5.4%. For example, individuals who earn $0-$1,000 pay 0% tax, while those who earn $8,584 or more pay 5.4%. The state sales tax rate is 4.225%, which is lower than the average sales tax rate in the country.

In addition, Missouri has a Use Tax, which is a tax on purchases made outside the state but used within the state. For example, if you purchase a product online from a retailer that does not have a physical presence in Missouri and use the product within the state, you are required to pay the use tax. The use tax rate is the same as the sales tax rate, 4.225%.

Property taxes in Missouri are relatively low compared to other states. The average effective property tax rate in Missouri is 0.98%, which ranks 28th lowest in the country. Property taxes are paid to local governments, including counties, cities, and school districts.

Missouri Tax Credits

Missouri offers several tax credits that can help reduce your tax liability. Here are some of the tax credits available in Missouri:

1. Senior Citizen/Disabled Person Property Tax Credit: This credit is available to senior citizens (65 years or older) or disabled persons who own or rent their primary residence in Missouri. The amount of the credit varies based on income and property taxes paid.

2. Property Tax Credit: This credit is available to Missouri residents who own or rent their primary residence and whose income is below a certain level. The amount of the credit varies based on income and property taxes paid.

3. Historic Preservation Tax Credit: This credit is available to developers who invest in renovating historic buildings in Missouri. The credit is equal to either 25% or 20% of the eligible rehabilitation costs.

4. Missouri Quality Jobs Program: This credit is available to businesses that create new jobs in Missouri. The credit is available for up to 10 years and can be up to 5% of the new payroll.

5. Neighborhood Assistance Program Tax Credit: This credit is available to businesses that make donations to approved community development projects in Missouri. The credit is equal to 50% of the donation.

Missouri Tax Filing

The deadline to file your Missouri income tax return is April 15th. If April 15th falls on a weekend or holiday, the deadline is extended to the next business day. You can file your Missouri tax return electronically or by mail. Missouri accepts federal tax returns as the state tax return filing.

Missouri Tax Refund

If you are entitled to a tax refund, you will receive your refund in approximately eight weeks if you file your tax return electronically or in approximately twelve weeks if you file your tax return by mail. You can check the status of your refund online on the Missouri Department of Revenue website.

Missouri State Tax Audit

If you are audited by the Missouri Department of Revenue, it means that the department has identified issues or discrepancies in your tax return. The department will send you a notice stating the reason for the audit and requesting additional information. You are required to provide the requested information within a certain timeframe.

If you disagree with the results of the audit, you have the right to appeal. The appeal process varies depending on the type of tax assessed. For example, if you are challenging an income tax assessment, you must file a petition with the Missouri Tax Commission within 30 days of the assessment.

Missouri Tax Amnesty

From time to time, Missouri offers a tax amnesty program that allows taxpayers to pay back taxes without penalty and interest. The program is offered for a limited time, typically a few months, and applies to certain types of taxes. It is intended to encourage taxpayers to come forward and pay their back taxes voluntarily.

Missouri Tax Collections

If you owe back taxes to the state of Missouri, the Department of Revenue has several ways to collect the debt. Some of the methods are:

1. Wage Garnishments: The Department of Revenue can order your employer to withhold a portion of your wages and send it to the state to pay your back taxes.

2. Tax Liens: If you owe back taxes, the state can place a lien on your property, which means that the state has the right to seize your property and sell it to pay off the debt.

3. Bank Levies: The Department of Revenue can order your bank to freeze your account and seize the funds to pay your back taxes.

4. Lottery Intercept Program: If you owe back taxes, the state can intercept any lottery winnings you may have and use them to pay off the debt.


Missouri tax system is designed to be fair and progressive, ensuring that those who earn a higher income pay a higher rate of tax. The state offers several tax credits and exemptions that can help you reduce your tax liability. However, if you owe back taxes, the state has several methods to collect the debt. It is important to stay up-to-date on your tax obligations and pay your taxes on time to avoid any penalties or interest. This information is subject to change, visit the Missouri Department of Revenue website for the updated information.