Are you eligible to utilize DOR's free online filing method to submit your missouri individual income tax return?

2022 Legislative Session

2022 Individual Income Tax Year Changes

The following changes are effective for the tax year beginning January 1, 2022, and will be reflected on the 2022 Missouri Individual Income Tax Returns.

NOTE: Changes are subject to modifications pending special session.

Due Date

  • The due date for the 2022 Missouri Individual Income Tax Return is April 18, 2023.
  • The extension due date for the 2022 Missouri Individual Income Tax Return is October 16, 2023.
  • The Adoption Tax Credit, Food Pantry Tax Credit, and Champion for Children Tax Credit are all due April 15, 2023.

Tax Rate Changes – Indexed for Inflation

    If the Missouri taxable income is...
    The tax is...
    $0 to $111 $0
    At least $112 but not over $1,121 1.5% of the Missouri taxable income
    Over $1,121 but not over $2,242 $17 plus 2.0% of excess over $1,121
    Over $2,242 but not over $3,363 $39 plus 2.5% of excess over $2,242
    Over $3,363 but not over $4,484 $67 plus 3.0% of excess over $3,363
    Over $4,484 but not over $5,605 $101 plus 3.5% of excess over $4,484
    Over $5,605 but not over $6,726 $140 plus 4.0% of excess over $5,605
    Over $6,726 but not over $7,847 $185 plus 4.5% of excess over $6,726
    Over $7,847 but not over $8,968 $235 plus 5.0% of excess over $7,847
    Over $8,968 $291 plus 5.3% of excess over $8,968

Missouri Standard Deduction

Missouri’s standard deduction is equal to the federal standard deduction. Below are the standard deduction amounts that changed for the 2022 tax year:

  • Single - $12,950
  • Married Filing Combined - $25,900
  • Married Filing Separate - $12,950
  • Head of Household - $19,400
  • Qualified Widow(er) - $25,900

Subtraction from Federal Adjusted Gross Income

  • The Employee Stock Ownership Plan (ESOP) subtraction sunsets December 31, 2022. This individual income tax subtraction will no longer be available to claim on the 2022 tax return.  

New Income Tax Deductions

  • Foster Parent Tax Deduction
    • Beginning with tax year 2022, a taxpayer can claim a deduction for eligible expenses directly incurred for providing care as a foster parent to one or more children in Missouri.
    • To qualify for the full deduction, the taxpayer must provide foster care for at least 6 months; these do not have to be consecutive days but must add up to the amount of 183 days (6 months). If less than 183 days the amount of the deduction will be reduced on a pro rata basis.
    • An affidavit (Form 5870) must be supplied to verify the taxpayer is a foster parent.
    • Married Filing Combined, Qualifying Widow(er), Single, and Head of Household maximum deduction is $5,000.
    • Married Filing Separate maximum deduction is $2,500.

  • Business Income Tax Deduction
    • The business income tax deduction has been increased to 15 percent for the 2022 tax year.

  • Head of Household and Qualifying Widow(er) Exemption Deduction
    • If the filing status of the return is Head of Household or Qualifying Widow(er) the taxpayer will qualify for an additional $1,400 exemption.

Missouri Resident Credit for Tax Paid to Other States

  • The Missouri resident credit for tax paid to other states, Section 143.081, RSMo, has been expanded to include resident S shareholders who have income derived from sources in another state of the United Sates, or political subdivision thereof, or the District of Columbia, in which the income is not subject to tax in the jurisdiction of that political subdivision.
  • This resident credit will be calculated using Form MO-CR and reported on Form MO-1040.

Tax Credits

  • Adoption Tax Credit (ATC) (RSMo 135.325 through 135.339)
    • Expands the current qualification rules for the adoption tax credit beginning with adoptions on or after January 1, 2022. The ATC now applies to any person residing in the state who proceeds in good faith with the adoption of a child, regardless of whether the child is special needs.
    • Priority will be given to ATC applications claiming a credit for special needs children who are residents or wards of residents of this state.
    • The cumulative amount of ATC that may be claimed by all taxpayers in a fiscal year may not exceed six million dollars.

  • Self-Employment Health Insurance Tax Credit (SHC) (RSMo 143.119)
    • The SHC is limited to the taxpayer’s tax liability and is no longer  refundable.
    • To be eligible for the SHC, each self-employed taxpayer shall have a Missouri tax liability, before any other credits, of less than $3,000. The SHC cannot be carried forward or back.

  • Missouri Empowerment Scholarship Tax Credit (MES) (RSMo 135.712 and 135.719)
    • A taxpayer who makes a qualifying contribution to an educational assistance organization after August 28, 2021, may claim a credit against the tax. 
    • The credit cannot exceed 50% of the tax liability.
    • The tax credit is nonrefundable, it cannot be sold, transferred or assigned. The credit can be carried forward for 4 years.
    • The tax credit will be certified by the State Treasurer’s Office. The cumulative amount of credit allocated per calendar year shall not exceed $50 million (cap adjusted annually by STO based on urban consumer’s price index up to $75 million)
    • This credit does not sunset.

Trust Funds (RSMo 143.1032)

  • The Medal of Honor Trust Fund will be available on the 2022 individual and corporate income tax return. Donation must be one dollar or more for Single, Claimed as a Dependent, Married Filing Separately, Head of Household or Qualifying Widow(er), two dollars or more for Married Filing Combined filing status. 

SALT Parity Act (RSMo 143.436)

  • Beginning with tax years ending on or after December 31, 2022, an S corporation or partnership (pass-through entity) can annually elect to become an affected business entity required to pay the pass-through entity tax (Section 143.436, RSMo).
  • For more information, visit our Frequently Asked Questions.

SALT Parity Act Members Tax Credits

  • If a partnership or S corporation elects to file a tax return and pay tax at the entity level, qualifying members will be allowed a tax credit on their Missouri Individual Income Tax Return for their share of the taxes paid by the affected business entity..
  • This credit is not refundable and may be carried forward to succeeding tax years until the full credit has been redeemed.
  • To claim this credit, resident members will complete Form MO-TC and report the credit(s) claimed on their Missouri Individual Income Tax Return.

SALT Parity Act - Missouri Resident Credit for Tax Paid to Another State by a Pass-Through Entity through a Substantially Similar Method

  • Section 143.436, RSMo, allows a credit for a Missouri resident who is a direct or indirect member in a partnership or S corporation (pass-through entity), which elected to file and pay tax at the entity level in another state through a program substantially similar to the Missouri SALT Parity Act.
  • This resident credit will be calculated using Form MO-CR and reported on Form MO-1040.