What's New?

2014 Individual Income Tax Year Changes

The following changes are all effective January 1, 2014, and will be reflected on the 2014 Missouri Individual Income Tax Returns.

Due Date

The due date for the 2014 Missouri Individual Income Tax Return is April 15, 2015.


Public Pension Exemption

The 2014 total public pension exemption is limited to $36,442 for each spouse.


Military Pension Exemption

Beginning January 1, 2014, 75 percent of a military pension income will be exempt from Missouri state tax. This tax deduction will increase to 100 percent January 1, 2016, when all military pension income will be tax free. Pension Exemption may be taken on the Form MO-1040, MO-A, Part 3, Section D.


Tax Chart

Taxpayers should use the tax rates in the Tax Chart below when computing taxes on their 2014 Missouri return.
If the Missouri taxable income is: The tax is:
$0-$99 $0
At least $100 but not over $1,000 1 ½% of the Missouri taxable income
Over $1,000 but not over $2,000 $15 plus 2% of excess over $1,000
Over $2,000 but not over $3,000 $35 plus 2 ½% of excess over $2,000
Over $3,000 but not over $4,000 $60 plus 3% of excess over $3,000
Over $4,000 but not over $5,000 $90 plus 3 ½% of excess over $4,000
Over $5,000 but not over $6,000 $125 plus 4% of excess over $5,000
Over $6,000 but not over $7,000 $165 plus 4 ½% of excess over $6,000
Over $7,000 but not over $8,000 $210 plus 5% of excess over $7,000
Over $8,000 but not over $9,000

$260 plus 5 ½% of excess over $8,000

Over $9,000 $315 plus 6% of excess over $9,000

Home Energy Audit Deduction

The Home Energy Audit Expense modification no longer contains a maximum total lifetime subtraction of $2,000. The maximum yearly subtraction may not exceed $1,000 for a taxpayer filing a single return or $2,000 for taxpayers filing a combined return. For more information about Home Energy Audit Deduction click here.


Trust Fund Changes


Refund Debit Card

The Missouri refund debit card is no longer an option on returns filed on or after January 1, 2015.


Federal income tax changes affecting the Missouri return: