Missouri state income tax — ITIN filer guide

Missouri uses a graduated income tax from 2% to 4.7% (tax year 2026), administered by the Missouri Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2% – 4.7% · 7 brackets

  • State return form: MO-1040
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: No return required if Missouri AGI is under $1,200 (resident), under $600 of Missouri income (nonresident), or MO AGI is less than the standard deduction plus exemption; file anyway to recover MO withholding
  • State sales tax: 4.225%
  • Special regime: St. Louis and Kansas City each levy a 1% local earnings tax filed separately (statewide average effective local rate ~0.18%)

Missouri refund timing

  • E-filed returns: MO DOR suggests waiting 3 days before checking e-filed return status (Return Inquiry System); e-file is fastest
  • Paper returns: MO DOR suggests allowing 8 weeks for mailed paper returns
  • Check your Missouri refund status

State tax agency

  • Missouri Department of Revenue — dor.mo.gov
  • Phone: 573-751-3505 (individual income tax, refund/no balance due)
  • Free filing option: No state-run portal — free file vendor offers listed by MO DOR, or VITA sites

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Missouri state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to MO-1040
  3. Apply state-specific deductions and credits
  4. E-file — No state-run portal — free file vendor offers listed by MO DOR, or VITA sites
  5. Or visit a VITA site for free in-person preparation

Missouri state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Missouri Working Family Tax Credit — 20% (TY2025; began at 10% in 2023, increased by revenue trigger) of the federal EITC

✗ SSN required (not available to ITIN filers)

MO DOR: you must qualify for and claim the federal EITC to claim the credit (Form MO-WFTC, federal return attached); the federal SSN rule excludes ITIN-only filers. Nonrefundable — it can only reduce MO tax to zero.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Missouri Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.