How Do I File Taxes for a Deceased Person in Missouri?

Missouri requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Two returns are due.

IRS Form 1040 and MO-1040.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Missouri

Final income tax return

A final state return is required for income earned through the date of death.

Form: MO-1040
Due: April 15 following year of death (automatic 6-month extension with federal extension)

Deceased taxpayer: select the deceased checkbox on Form MO-1040 for the taxpayer or spouse who passed away during the year.

MO-1040 File online

Tax clearance

No tax clearance is required in Missouri

Missouri has no pre-distribution tax clearance for estates: no statute conditions distribution or a personal representative's discharge on a Department of Revenue certificate. Debts and taxes due the state are class 8 claims against the estate (RSMo 473.397), and a personal representative who pays other debts first is personally answerable for the unpaid amount (RSMo 430.340).

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Missouri estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Resident estate/trust: required to file if a Federal Form 1041 is required (federal threshold = gross income $600+ or a nonresident-alien beneficiary). Nonresident estate: gross income of $600 or more for the taxable year from Missouri sources. Nonresident trust: any taxable income from Missouri sources, or gross income of $600 or more regardless of taxable income (RSMo 143.481(3)-(5)). Form MO-1041 (2025), "Who Must File", states the nonresident test in combined form — "any taxable income from sources within Missouri or gross income of $600 or more from sources within Missouri" — which is the broader reading.).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Missouri requires a final state income tax return (MO-1040) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Missouri fiduciary return (MO-1041) may also be required.

The final federal income tax return is due April 15 following year of death. The final Missouri return is due April 15 following year of death (automatic 6-month extension with federal extension). The Missouri fiduciary return is due 15th day of the 4th month after the close of the taxable year.

No. Missouri has no pre-distribution tax clearance for estates: no statute conditions distribution or a personal representative's discharge on a Department of Revenue certificate. Debts and taxes due the state are class 8 claims against the estate (RSMo 473.397), and a personal representative who pays other debts first is personally answerable for the unpaid amount (RSMo 430.340). Every tax obligation is still settled before the final distribution.

No. No Missouri estate or inheritance tax is payable for a death today: the state keeps death-tax provisions on its books that are inoperative for current deaths, so nothing is due. The tax filings after a death are the income tax returns (the final return and, where the estate earns income, the estate income tax return). Only the federal estate tax applies, and only to an estate above $15,000,000.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Missouri

Tax obligations in Missouri include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

No Missouri estate or inheritance tax is payable for deaths today — the death-tax provisions remaining on its books are inoperative for current deaths. Post-death tax obligations are income tax related: the final return and any fiduciary returns needed during estate administration.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final Missouri income tax return is due April 15 following year of death (automatic 6-month extension with federal extension). The estate settlement plan for Missouri includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

Data sourced from Missouri statutes and official state code. How we research.

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