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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Missouri Tax Filing Checklist

2 filings required

0 of 2 completed0%

Federal

File 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

Deadline: 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.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

Missouri

File final income tax return

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

Form: MO-1040

Deadline: 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. If a refund is due to the deceased taxpayer, attach Statement of Person Claiming Refund Due a Deceased Taxpayer (Form MO-1310D), Power of Attorney (Form 2827), and a death certificate (MO-1040 Instructions, "Deceased Taxpayer"). Filed by executor, administrator, or other person charged with care of decedent's property; final return due when it would have been due had the decedent not died. Filing thresholds (MO-1040 Instructions, "Filing Requirements"): no Missouri return is required if no federal return is required; otherwise a return may not be required if you (a) "are a resident and have less than $1,200 of Missouri adjusted gross income", (b) "are a nonresident with less than $600 of Missouri income", or (c) have Missouri AGI less than your standard deduction for your filing status. Automatic extension to October 15 with an approved federal extension. RSMo 143.481, 143.501. Verified 2026-07-13.

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File estate income tax returnNot required

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/trust: ANY taxable income from Missouri sources, OR gross income of $600 or more from Missouri sources — whichever comes first. RSMo 143.481; Form MO-1041 (2025), "Who Must File". Verified 2026-07-13.).

Tax Clearance Not Required

No mandatory pre-distribution tax clearance for estates. Form 943 (Request for Tax Clearance) available voluntarily to confirm no outstanding MO tax liabilities. State taxes are priority class 8 claims under RSMo 473.397 ("Debts and taxes due the state of Missouri, any county, or any political subdivision"). Verified 2026-06-12.

Form: Form 943 (voluntary)

More Information

This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

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

The final federal and Missouri income tax returns are due april 15 following year of death (automatic 6-month extension with federal extension). The fiduciary return is due 15th day of 4th month after close of tax year (april 15 for calendar year); automatic extension with federal extension (form 7004) or mo-60. form mo-1041 (2025), verbatim: "this return is due on april 15, 2026 for calendar year returns or for fiscal year returns it is due on or before the fifteenth day of the fourth month after close of the taxable year." rsmo 143.511, 143.551. verified 2026-07-13..

No. No mandatory pre-distribution tax clearance for estates. Form 943 (Request for Tax Clearance) available voluntarily to confirm no outstanding MO tax liabilities. State taxes are priority class 8 claims under RSMo 473.397 ("Debts and taxes due the state of Missouri, any county, or any political subdivision"). Verified 2026-06-12. All tax obligations must be satisfied before making final distributions.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The Missouri estate settlement plan covers all filing responsibilities in order.

No. Missouri does not impose a state estate tax or inheritance tax. The primary tax filings after death are income tax related (final return and, if applicable, estate income tax return). See how Missouri compares with the death tax calculator.

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.

Missouri does not impose a state estate tax or inheritance tax. The primary 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 estate settlement plan for Missouri includes all filing dates so nothing is overlooked.