Missouri · Estate planning

Missouri Estate Tax and Inheritance Tax Rules

No Missouri estate tax is imposed for deaths occurring on or after January 1, 2005; no Missouri estate tax return is required for those deaths.

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Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on the estate

State estate tax

No Missouri estate tax is imposed for deaths occurring on or after January 1, 2005; no Missouri estate tax return is required for those deaths.

Missouri Department of Revenue, Estate Tax - Missouri Estate Tax Filings No Longer Required; RSMo Sec. 145.011 and Sec. 145.1000.

Verified Jul 3, 2026 · Next review by Jul 3, 2027

Tax on beneficiaries

State inheritance tax

No separate current Missouri inheritance tax. Missouri's current death-tax chapter is the estate-tax chapter tied to the federal state death tax credit, and DOR states no Missouri estate tax is imposed for deaths on or after January 1, 2005.

Missouri Department of Revenue, Estate Tax - Missouri Estate Tax Filings No Longer Required; RSMo chapter 145 (Estate Tax).

Verified Jul 3, 2026 · Next review by Jul 3, 2027

What changes the answer

The statewide rule is the starting point

Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
Domicile and property locationA state may treat residents and in-state property differently.
Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.