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Missouri Retirement Income Tax Calculator

Missouri exempts Social Security at 62+ and up to $48,967 of public pension; private plans get $6,000 if income is low.

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Missouri resident retirement worksheet

Use the year income is received, not the filing year. Later years use a separately approved assessment until the next return rules are verified.

Full-year ordinary residents using the actual 2026 MO-1040ES estimate allocation. Positive owner Missouri adjusted income after all other current modifications, railroad / military retirement and capital-gain subtractions, before only the displayed public / private / Social Security exemptions and deductions. Approve contribution basis, actual public / private plan source, benefit classification and allowed deductions. Unresolved losses, part-year sources, 100% disability pension exceptions, rollovers, special lump-sum tax and recapture require their own preparation. This estimate allocation is separate from final return owner deductions.

Combined estimates allocate household taxable income by each owner’s prepared adjusted-income share, then apply the same individual rate chart to each rounded column. Other methods use one column. Independently approve the deduction for the selected actual status; this selector does not prepare the deduction.

After approved state modifications and exempt railroad / military retirement / capital gains. Before the displayed exemptions and deductions. Includes the separate benefit / public / private amounts below, each after state basis.

Ordinary Social Security exemption requires age 62 by December 31. Approved Social Security disability has no age limit.

Classify the actual included amount. Other pensions or general disability status are not Social Security disability benefits.

Included taxable amount after basis / allocation, not gross SSA payments. Eligible age-62 / disability benefits have no current income ceiling. This owner’s eligible deduction also reduces the owner’s public pension exemption.

Federal, state or local public pension after basis, not military retirement or railroad benefits already removed. A military Survivor Benefit Plan annuity qualifies as public pension rather than military retirement according to the current agency FAQ. One owner’s public cap is $48,967, then subtract that owner’s eligible Social Security deduction.

Approved private pensions, annuities, traditional IRAs / 401(k) amounts after basis. Exclude public pensions, railroad benefits and already-exempt payments. The $6,000 owner amount is subject to the household private-pension income test; Roth classification is not presumed eligible.

Independently prepared income before displayed exemptions / deductions. Combined allocation uses this amount’s share of household adjusted income.

Apply the age-62 ordinary benefit rule independently to this owner.

Approve this owner’s actual disability benefit category independently.

Taxable included amount, not gross benefits; eligible deduction reduces this spouse’s public pension exemption only.

This recipient’s separate public pension amount and cap; unused allowance is not lent to the other owner.

Independent private retirement; at most $6,000 for this recipient before the combined income phaseout.

Prepare the allowed actual-year deduction, including independently eligible age / blindness additions or dependent limitations. The 2026 estimate lists basic $16,100 single / separate, $24,150 head and $32,200 combined / qualifying widow. Federal enhanced senior / tips / overtime / car-loan deductions are not automatically Missouri deductions. Example owners are age 62, so no age-65 addition is assumed.

Prepare allowable federal income-tax deduction, long-term care, health-sharing and other permitted deduction amounts after their limits. Zero confirms none. Exclude displayed retirement exemptions, standard / itemized deduction, the automatic $1,400 head / qualifying-widow exemption and anything already removed from adjusted income.

Allowed current-year reduction after eligibility, limits and ordering. Withholding, refundable property / working-family credits, prior payments and overpayments remain separate. Blank leaves after-credit tax unresolved.

Missouri · 2026 estimate

Waiting on a figure

Missouri 2026 ordinary estimate before credits —
Eligible included Social Security exemption
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Your public pension exemption after benefit offset
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Spouse’s public pension exemption after benefit offset
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Total public pension exemption
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Private pension income-test reduction
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Allowed private pension exemption
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Total displayed retirement / benefit exemption
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Head / qualifying-widow additional exemption
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Household taxable income before estimate allocation
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Your rounded estimate taxable column
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Spouse’s rounded estimate taxable column
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Your rounded estimate tax
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Spouse’s rounded estimate tax
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Estimate after approved nonrefundable credits
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Calculation scopeConfirm resident estimate scope, owner classification and approved income / deductions

Illustrative defaults. Enter approved taxable amounts and confirm eligibility. The result covers the displayed worksheet conditions; a complete return may require other income, adjustments, deductions or credits.

Actual 2026 MO-1040ES: indexed eight-band schedule, whole-dollar rounding and combined income-share allocation. Current agency pension FAQ: $48,967 public cap; current statutes remove public / eligible Social Security income ceilings from 2024. Private pension income limits remain. State basis, classifications and deductions require approval. This estimate method is separate from final return owner deductions and payment settlement. Reviewed October 2, 2026.

Reviewed October 2, 2026. Missouri 2026 retirement tax: public pension offsets and private income limits

What Missouri taxes in retirement

Partly taxed: limits by age, plan, owner or income apply. Military retirement is covered in the guide. How these labels work.

Missouri 2026 retirement tax: public pension offsets and private income limits

Estimate Missouri retirement tax with the 2026 schedule, $48,967 public pension cap, owner benefit offsets, private income limits and combined spouse allocation.

Missouri’s actual 2026 MO-1040ES lists an eight-band estimate chart: the first $1,348 is untaxed, and the top 4.7% band begins above $9,436. The form rounds taxable owner columns and tax to whole dollars. Its combined estimate prorates household taxable income using each spouse’s share of Missouri adjusted income, then calculates tax separately. A joint federal return does not justify taxing the entire combined amount through one individual column. Final resident-return deductions require their own owner preparation; this tool follows the published estimate method.

The current agency pension FAQ publishes a $48,967 public-pension limit for 2026. For each owner, first limit their included public pension to that amount, then subtract that owner’s eligible Social Security or Social Security disability exemption, flooring at zero. Social Security eligibility requires age 62 by December 31 or an approved disability benefit. Current statutes remove the former income ceilings for public pensions and eligible benefits beginning in 2024. They do not remove the age rule or allow one spouse’s unused public allowance to be transferred.

Private pensions, annuities, traditional IRA and 401(k) payments follow a different income test. The displayed calculation limits each owner’s eligible private amount to $6,000, adds the owner amounts, then reduces that total dollar for dollar when Missouri adjusted income after all federally taxable Social Security exceeds $32,000 combined, $25,000 single / head / qualifying widow, or $16,000 married separate. Taxable Social Security is removed for this income test even when the ordinary age-62 benefit exemption is unavailable. Gross benefits and previously removed public pension deductions are not substitutes for the worksheet’s stated income base.

Keep approved railroad and military retirement subtractions outside prepared Missouri adjusted income. The agency specifically distinguishes a military Survivor Benefit Plan annuity: it qualifies as a public pension rather than the military retirement subtraction. Approve plan source, recipient ownership, contribution basis and other current-year additions / subtractions before entering any amount. Current capital-gain subtractions also belong in that preparation. An income amount already removed cannot appear again as an included retirement subset.

Worked combined estimate: one owner has $90,000 adjusted income, including $20,000 federally taxable eligible benefits, $55,000 public pension and $5,000 private retirement. The other has $40,000 adjusted income, including $10,000 eligible benefits and $15,000 private retirement. The public exemption is $28,967, the benefit exemption $30,000, and the private exemption zero after the income test. With an approved $32,200 deduction, household taxable income is $38,833. Initial income shares allocate rounded columns of $26,884 and $11,949. The 2026 chart gives rounded taxes of $1,083 and $381, totaling $1,464 before credits.

Prepare actual-year standard or itemized deductions, including independently allowed age / blindness or dependent adjustments. The 2026 estimate gives basic amounts of $16,100 single / separate, $24,150 head, and $32,200 combined / qualifying widow. Head and qualifying-widow methods receive a separate $1,400 exemption in the estimate. Federal enhanced senior, tips, overtime and car-loan deductions do not automatically apply to Missouri. Federal income-tax and other state deductions, nonrefundable credit ordering, current property-credit rules and refundable payments require separate approved amounts. Unresolved losses, part-year sources, fully disabled pension exceptions and special lump-sum / recapture taxes need the full return.

Prepare these Missouri records

Official Missouri source. Actual 2026 MO-1040ES and current agency pension FAQ / RSMo 143.124 / 143.125; continuing MO-A and resident booklet are tax year 2025.

Calculate the federal portion separately

Use the federal retirement-tax worksheet to prepare federally included benefits and ordinary income. Its federal deduction and rates do not replace the Missouri rules above.

Compare Missouri with nearby states

Missouri borders 8 states; these 6 treat Social Security, pensions, IRA withdrawals and wages most like Missouri does. Run each one’s worksheet with the same household figures before deciding where a move would leave you.

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Updated / verified · Retirement Income Tax Calculator Editorial Team