Fillable = Fillable Forms that Do Not Calculate
Print Only = Print Only Forms that Do Not Fill-In or Calculate
Estate Tax Forms
Phase Out of State Death Tax Credit
The Economic Growth and Tax Reconciliation Act (EGTRRA) of 2001 reduced the amount of the state death tax credit taken against the federal estate tax to 75 percent for deaths occurring in 2002, 50 percent for deaths in 2003, 25 percent for deaths in 2004, and 0 percent for deaths occurring in 2005 and thereafter.
Section 145.011 RSMo., imposes a tax on the credit for state death taxes allowed by the Internal Revenue Service (IRS). Because the IRS will no longer allow a state death tax credit for deaths occurring after January 1, 2005, no Missouri estate tax is imposed. Therefore, no estate tax return must be filed for deaths occurring after January 1, 2005.
If at any point the IRS reinstates the state death tax credit, a Missouri Estate tax return will be required in accordance with Sections 145.011 to 145.995 RSMo.
| Form Number | Description |
|---|---|
| MO-706 - Fillable | Missouri Estate/Generation Skipping Credit Tax Return (09/2002) |
| MO-NRE - Fillable | Nonresident Decedent - Missouri Property (09/2002) |