Missouri 2025 State Income Tax: Eight Brackets and Local 1%

(MISSOURI) If you live, study, or work in Missouri in 2025, state income tax is one of the first “grown-up” systems you’ll have to deal with, no matter your passport. Missouri’s rules apply the same way to U.S. citizens and most immigrants, including people on work visas, green card holders, and many international students who have taxable U.S. income.

The biggest change for the 2025 tax year is that the top state rate dropped to 4.7% (down from 4.8%), effective January 1, 2025, and the income brackets and standard deductions rose with inflation. If you work in St. Louis (or Kansas City), you also need to plan for the separate 1% local earnings tax that still applies inside the city limits.

This is a process guide, not a quick checklist, because most problems happen when people don’t know the timeline or the forms and documents they’ll need. Filing for the 2025 tax year usually happens in 2026, with a standard deadline of April 15, 2026. The Missouri Department of Revenue encourages electronic filing for speed and security through its official resources, including the state’s main tax portal and forms library at the Missouri Department of Revenue website.

Step 1: Confirm whether Missouri expects a return from you (15–30 minutes)

Before you gather paperwork, place yourself in the right tax category. Missouri generally requires a return if any of the following are true:

• Your Missouri adjusted gross income (AGI) is above the standard deduction for your filing status
• You must file a federal return
• Missouri tax was withheld from your pay and you want a refund

Missouri’s tax residency labels are separate from immigration residency:

• Full-year resident: domiciled in Missouri; Missouri taxes your worldwide income.
• Part-year resident: lived in Missouri for part of the year; report what you earned while living there and use Form MO-NRI.
• Nonresident: did not live in Missouri but had Missouri-sourced income (for example, wages from a Missouri job).

Practical example: a single immigrant in Kansas City earning $20,000 from a job will likely have a filing obligation and may get a refund if too much was withheld.

Step 2: Build your document pile (1–3 days, depending on employers)

Most filing delays come from missing documents, not hard math. Start collecting:

• W-2s and/or 1099s for 2025 income
• Proof you lived in Missouri during the year (lease, utility bill, school record, visa)
• Records tied to Missouri additions or subtractions (for example, Missouri 529 contributions)
• If you worked in St. Louis, keep paystubs showing the 1% city withholding to reconcile

Start with your federal return; then “translate” it to Missouri.

For the federal return, most people begin with Form 1040, which sets your federal AGI. You can find the official form and instructions at the IRS page for Form 1040 and related schedules.

Step 3: Do the federal return first (2–6 hours for many filers)

Missouri’s calculation begins with your federal AGI, then asks for certain additions and subtractions. Doing the state return first often creates mistakes.

Special notes for international students and new workers:

• Some scholarship amounts may be tax-free, but wages from a campus job are typically taxable.
• If you’re filing with an ITIN, you file for Missouri the same way as other filers for state purposes.

Step 4: Set your Missouri filing status and choose the standard deduction (30–60 minutes)

After federal AGI, compute your Missouri AGI and then apply the standard deduction. For 2025, the standard deductions are:

• Single / Married Filing Separately: $15,750
• Married Filing Jointly / Qualifying Widow(er): $31,500
• Head of Household: $23,625
• Dependents: $1,350 or $450 + earned income (maximum $15,750)

A key point for newcomers: the standard deduction can wipe out tax for lower incomes. Example: a single immigrant earning $15,000 owes no Missouri state income tax because the standard deduction offsets the income.

Step 5: Calculate Missouri tax using the 2025 brackets (30–90 minutes)

Missouri applies rates to each slice of taxable income across eight brackets. The top rate is 4.7%, and the top bracket begins at $9,191 of taxable income.

Brackets for tax year 2025 (filed in 2026):

Sample calculation from the source: a single filer with $12,000 taxable income (after the standard deduction) would owe about $388.58, reflecting the lower top rate.

VisaVerge.com’s analysis: for newcomers, the 4.7% headline rate matters less than how deductions and city taxes affect real take-home pay.

Step 6: Add local earnings tax if you work in St. Louis (15–30 minutes)

Missouri state tax is not the whole story if you work inside certain city limits.

Key points:

• St. Louis and Kansas City maintain a 1% local earnings tax in 2025.
• It can apply to residents and nonresidents who work in the city.
• Employers often withhold it, but verify year-end totals, especially if you switched jobs or worked partly remote.

Example: a $50,000 earner in St. Louis would pay $500 in local earnings tax, in addition to Missouri state income tax.

Step 7: Pick the right Missouri forms and file (1–3 hours)

Most filers will use:

• Form MO-1040 — the main Missouri individual return
• Form MO-NRI — if you were a part-year or nonresident
• Local forms for St. Louis or Kansas City earnings tax if applicable

The state recommends e-filing for speed. Missouri published updated withholding information and tables on November 18, 2024.

To avoid paid look-alike sites, start at the state’s own pages. Use the Missouri Department of Revenue’s online services and forms hub to access current-year forms and filing options.

Step 8: Manage deadlines, extensions, and payment plans (ongoing through April 2026)

Important dates and rules for the 2025 tax year:

• File by April 15, 2026.
• You can extend your filing deadline to October 15, 2026, but you must pay any tax due by April 15 to limit penalties and interest.

If you file or pay late, expect penalties up to 5% per month plus interest. Installment plans are available if you can’t pay in full. Filing on time even when you can’t pay in full reduces how fast penalties grow.

Early action for workers: review withholding and update forms after any move, job change, or change in St. Louis/Kansas City work status. That can prevent a large, unexpected balance due at tax time.

Key takeaways:
– Top state rate 2025: 4.7% (effective Jan 1, 2025).
– Standard deductions rose for 2025 — they can eliminate tax for lower incomes.
– St. Louis/Kansas City: 1% local earnings tax may apply to wages.
– File federal first (Form 1040), then do your Missouri return (Form MO-1040 or MO-NRI).
– Use the Missouri Department of Revenue site for official forms and e-filing: https://dor.mo.gov/.

If you want, I can format these steps into a printable checklist, or prepare a personalized walkthrough based on your filing status, income, and whether you work inside St. Louis or Kansas City.