No state death tax
Missouri Estate and Inheritance Tax in 2026
No current Missouri estate or inheritance tax on a 2026 or 2027 death. Missouri requires no estate tax or return for deaths from January 1, 2005, because the federal credit no longer exists.
Updated 2 primary sources citedEditorial policy
Missouri and federal death-tax estimate
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Missouri
Missouri's estate-tax page says no tax or return is required for deaths from January 1, 2005 because the federal credit no longer exists. It also explains that a future federal credit could reactivate the linked law. Current fiduciary income tax is separate.
Missouri small-estate affidavits and published notice
RSMo 473.097 allows a small-estate affidavit after 30 days when the entire estate, net of liens and debts, does not exceed $40,000. When the listed property exceeds $15,000, the clerk must publish notice.
Kentucky inheritance tax can apply to Kentucky real estate owned by a Missouri resident. Open the Kentucky worksheet.
The department describes a dormant credit-based law
Missouri's estate-tax page states that no return is required for covered deaths and explains the possibility of reactivation if the federal credit returns. A future possibility is not a current filing requirement. Use the rule applicable to the decedent's actual death date and verify any later law change before presenting the zero-state-tax result as a permanent prediction for every future estate.
For a 2026 death, a large estate does not trigger a Missouri graduated estate-tax table under the department's current explanation. The federal liability can still be positive. Enter approved estate amounts into the federal form rather than looking for a Missouri exclusion that matches the federal basic exclusion. The state conclusion follows the absent credit, not a newly invented local threshold.
Missouri estates may have property or beneficiaries connected with Nebraska, Illinois or Kentucky, each of which needs its own analysis when relevant. Record location and recipient relationship before choosing the other state's calculator. Missouri's fiduciary income program also remains separate: earnings during administration should not be treated as another estate-transfer-tax charge or folded into the date-of-death asset value without preparation.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Missouri with the other no-tax states.
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