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Missouri Personal Income Tax Laws


Explanation of Chart and More Information on Personal Income Tax Laws

Code Section143.011, et seq.
Who is Required to FileResident individuals, nonresidents with income derived from Missouri sources, and estates and trusts; Partnerships are not taxable; local taxes may be required
RateFirst $1,000, 1.5%; Next $1,000, 2%; Next $1,000, 2.5%; Next $1,000, 3%; Next $1,000, 3.5%; Next $1,000, 4%; Next $1,000, 4.5%; Next $1,000, 5%; Next $1,000, 5.5%; Over $9,000, 6%
Federal Income Tax DeductibleYes
Federal Income Used as BasisYes

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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