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.

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