Fiduciary Tax
Missouri imposes a fiduciary tax on income earned by an estate or trust. A Missouri fiduciary income tax return is required by:
- Every resident estate or trust that is required to file a Federal Form 1041, or equivalent,
- Every nonresident estate that has gross income of $600 or more from sources within Missouri, and
- Every nonresident trust that has any taxable income from sources within Missouri or gross income of $600 or more from sources within Missouri.