Missouri does not tax Social Security benefits

Missouri is one of the states that does not impose a state income tax on Social Security retirement, survivor, or disability benefits. If you receive Social Security payments and live in Missouri, you will not owe state tax on that income. This applies whether you receive benefits as a retiree, as a surviving family member, or as a person with a disability.

The federal government may still tax your Social Security benefits depending on your total income for the year, but Missouri adds no state tax on top of that. This is a significant difference from some other states, which tax Social Security as regular income or apply special rules to higher-income recipients.

Key Takeaways

  • Missouri does not tax Social Security benefits at the state level, regardless of how much you receive or your other income.
  • Federal tax on Social Security depends on your combined income (wages, interest, half your Social Security benefits), not on state rules.
  • If you moved to Missouri from another state, you may stop owing state tax on Social Security in the year you establish residency.
  • You still file a federal tax return if your total income exceeds the threshold, even though Missouri adds no state tax.

Federal taxation of Social Security still applies in Missouri

While Missouri does not tax Social Security, the federal government may. Whether you owe federal tax on your benefits depends on your combined income, which includes wages, interest, dividends, and half of your Social Security benefits.

If your combined income exceeds $25,000 (single filer) or $32,000 (married filing jointly), you may owe federal tax on up to 85 percent of your benefits. The IRS publishes worksheets each year to calculate the exact amount. You can request a copy of your Social Security Statement from the Social Security Administration to verify your benefit amount before tax season.

What "combined income" means for Social Security taxation

Combined income is not the same as your gross income. To calculate it, add your adjusted gross income, any nontaxable interest, and half of your Social Security benefits. This combined figure determines whether federal tax applies to your benefits.

For example, if you receive $20,000 in Social Security and $15,000 in pension income, your combined income is $15,000 + $10,000 (half of $20,000) = $25,000. If you are a single filer, you are at the threshold and may owe federal tax on some benefits. The exact amount depends on how much your combined income exceeds the threshold.

How to report Social Security on your Missouri tax return

You do not file a separate Missouri state tax return for Social Security benefits because Missouri does not tax them. However, you still file a federal return if your total income requires it. The IRS determines whether you must file based on your age, filing status, and gross income — not based on Social Security alone.

On your federal Form 1040, you report Social Security benefits on lines 5a and 5b. Line 5a shows your total benefits; line 5b shows the taxable portion after the IRS applies the combined income test. If you use tax software or work with a tax preparer, they will calculate this automatically based on the information you provide.

Moving to Missouri from another state that taxes Social Security

If you moved to Missouri from a state that taxes Social Security — such as Colorado, Connecticut, Kansas, Minnesota, Missouri, Nebraska, New Mexico, Rhode Island, Utah, or Vermont — you may have owed state tax in your former state. Once you establish Missouri residency, you stop owing tax to your previous state on Social Security benefits going forward.

Residency is typically established when you move your permanent home to Missouri. You may need to file a final return in your former state for the year you moved, reporting only the income you earned while living there. Contact your former state's tax department to confirm the filing requirement and deadline.

Keeping records for Social Security income

The Social Security Administration sends you a Form SSA-1099 each January showing your benefits for the previous year. Keep this form with your tax records. If you did not receive one by early February, you can request a replacement from the Social Security Administration website or by calling 1-800-772-1213.

If you have other income sources — pensions, part-time work, rental income — gather those tax documents as well. Your tax preparer or software will need all of them to calculate your combined income correctly and determine whether federal tax applies to your Social Security.

Frequently Asked Questions

Will I owe Missouri state tax if I work part-time and receive Social Security?

No. Missouri does not tax Social Security regardless of your other income. You may owe federal tax on your benefits if your combined income exceeds the federal threshold, but Missouri adds no state tax. You owe Missouri state income tax only on the wages from your part-time work, not on the Social Security portion.

Do I have to file a Missouri return if I only receive Social Security?

No. Missouri does not require a state return if your only income is Social Security. You may still need to file a federal return depending on your age and total income. Check the IRS filing requirements for your age and filing status on the IRS website.

What if I receive both Social Security and a pension?

Missouri does not tax either one. However, the federal government may tax your Social Security benefits based on your combined income, which includes your pension. Calculate your combined income (pension plus half your Social Security) to see if you exceed the federal threshold of $25,000 or $32,000.

If I move out of Missouri, will I owe state tax on Social Security?

It depends on which state you move to. Thirteen states tax Social Security under certain conditions. Check the tax rules of your new state before you move. You may owe back state tax on benefits received while living there, so contact that state's tax department early.