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Last reviewed: October 10, 2026
Missouri estimated tax payments for 2026 are due April 15, June 15, September 15, 2026, and January 15, 2027, paid through MyTax Missouri or with a Form MO-1040ES voucher, and they are required once your Missouri estimated tax after withholding and credits reaches $100. Only the January 15, 2027 installment is still ahead. The amount that keeps the MO-2210 addition to tax off your return is the smaller of 90% of your 2026 Missouri tax or 100% of your 2025 tax, with no 110% tier for high earners. Since tax year 2025, Missouri also subtracts 100% of the capital gains on your federal return, so a stock, real estate, or crypto gain no longer adds a dollar to your Missouri estimate.
Key takeaways:
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Missouri uses the federal calendar, per the 2026 Form MO-1040ES:
| Installment | Due date | If you first owe estimates |
|---|---|---|
| 1 | April 15, 2026 (passed) | Between January 1 and April 1: four installments |
| 2 | June 15, 2026 (passed) | Between April 2 and June 1: three installments |
| 3 | September 15, 2026 (passed) | Between June 2 and September 1: two installments |
| 4 | January 15, 2027 (a Friday) | After September 1: one installment |
A due date that falls on a Saturday, Sunday, or legal holiday moves to the next business day. The dates match federal Form 1040-ES exactly, and the estimated tax due-dates tool lays both calendars side by side. The right-hand column comes from the MO-2210 instructions: an estimate that first crosses the line in July needs only the September and January installments.
Missouri also has a January shortcut. If you file your 2026 Form MO-1040 and pay the balance by January 31, 2027, the MO-2210 instructions treat that payment as made on January 15. January 31, 2027 is a Sunday, so aim for the last business day before it.
You must file a declaration of estimated tax if your Missouri estimated tax is expected to be $100 or more, under section 143.521.1 RSMo. "Estimated tax" here means the year's Missouri income tax minus credits and withholding, so a W-2 employee whose withholding covers the bill owes nothing quarterly, while a Springfield bookkeeper with $15,000 of side income clears $100 easily.
The $100 declaration line and the penalty line are different numbers. Form MO-2210, Part I, line 4 tells you to stop if your tax after credits minus withholding is less than $500: no addition to tax applies, even if you skipped the vouchers. Between $100 and $499 the law asks for a declaration but charges nothing for missing it.
Nonresidents follow the same rules on their Missouri share. The MO-1040ES instructions give the example of someone with $400 of Missouri tax on all income and 90% of adjusted gross income from Missouri sources: the Missouri estimated tax is $360. Farmers with at least two-thirds of their Missouri gross income from farming may make one payment by January 15, 2027, or file and pay in full by March 1, 2027.
Missouri waives the addition to tax when each installment is paid on time and the payments reach the smaller of two amounts (MO-1040ES, instruction 8; MO-2210, Part I):
| Option | Required total | Catch |
|---|---|---|
| Current year | 90% of your 2026 Missouri tax after credits (66⅔% for farmers) | Measured against the actual 2026 tax |
| Prior year | 100% of the tax on your 2025 return | The 2025 return must cover 12 months and show a liability |
Harlan, a Columbia marketing consultant whose full worksheet appears below, expects $5,233 of 2026 Missouri tax after subtracting a $60,000 capital gain. His 2025 Missouri tax was $4,600, so his safe harbor is the lesser of 90% × $5,233 = $4,710 or 100% × $4,600 = $4,600, which is $1,150 per installment. He owes the remaining $633 with his 2026 MO-1040 in April 2027, penalty-free. The IRS would ask him for 110% of his 2025 federal tax because his 2025 AGI topped $150,000; Missouri never raises the prior-year anchor, while Michigan's MI-1040ES copies the federal 110% tier.
Interactive
What should each Missouri installment be?
Enter your expected 2026 Missouri taxable income (after the capital gains subtraction and your deductions), the capital gains you subtract, Missouri withholding, and your 2025 Missouri tax.
MO-1040ES worksheet line 8, after the gains subtraction.
Form 1040, line 7a. Enter 0 if none.
From W-2 or 1099-R, if any.
2025 MO-1040 tax after credits. Enter 0 if none.
Each of your four installments
$1,150
Locked in by 100% of your 2025 tax. No penalty even if 2026 comes in higher.
2026 MO-1040ES rate chart (2% to 4.7%) and 2025 MO-2210. Safe harbor: the lesser of 90% of 2026 tax or 100% of 2025 tax; Missouri has no 110% tier. Declaration required at $100 of estimated tax; MO-2210 charges no penalty below $500. Capital gains = the amount on federal Form 1040, line 7a, subtracted on Form MO-A under section 143.121 RSMo. Late installments cost 7% a year for 2026 days.
Add federal and self-employment taxForm MO-2210 can still clear an individual installment through three other tests: tax on 2025 income recomputed at 2026 rates and exemptions, 90% of tax on annualized income (22.5%, 45%, and 67.5% for the first three periods), and 90% of tax on actual year-to-date income for the first three installments. Withholding counts as paid in four equal parts unless you show the real dates.
Missouri House Bill 594, signed in July 2025, lets individuals subtract 100% of the capital gains reported on their federal return when figuring Missouri adjusted gross income, starting with tax year 2025. The Department of Revenue's announcement says it covers both short-term and long-term gains from assets such as stocks, real estate, and cryptocurrency. The mechanics, per the capital gains subtraction FAQ and the 2025 MO-1040 instructions:
For estimated taxes, this rewrites the math for investors, landlords selling property, and anyone who sold crypto. A $60,000 long-term gain that would have cost $2,820 of Missouri tax at 4.7% now costs nothing, so it adds nothing to your MO-1040ES vouchers either. DOR's own release tells preparers to review clients' withholding and adjust it downward where the subtraction applies. Our states with no capital gains tax guide explains why that puts Missouri on a list that is otherwise made up of states with no income tax at all.
The MO-1040ES worksheet starts from expected federal adjusted gross income plus or minus Missouri modifications from Form MO-A, which is where the capital gains subtraction and the 20% business income deduction live. It then subtracts the standard or itemized deduction and applies the 2026 rate chart:
| Missouri taxable income (2026 chart) | Tax |
|---|---|
| $0 to $1,348 | $0 |
| $1,348 to $2,696 | 2.0% of the excess over $1,348 |
| $2,696 to $4,044 | $27 plus 2.5% of the excess over $2,696 |
| $4,044 to $5,392 | $61 plus 3.0% of the excess over $4,044 |
| $5,392 to $6,740 | $101 plus 3.5% of the excess over $5,392 |
| $6,740 to $8,088 | $148 plus 4.0% of the excess over $6,740 |
| $8,088 to $9,436 | $202 plus 4.5% of the excess over $8,088 |
| Over $9,436 | $263 plus 4.7% of the excess over $9,436 |
The 2026 standard deduction is $16,100 for single filers and married filing separately, $24,150 for head of household, and $32,200 for married filing combined, the same as the federal amounts. Two Missouri deductions matter for business owners. The business income deduction on Form MO-A, line 17 subtracts 20% of Missouri-source business income from Schedule C, Schedule E (Part II), and Schedule F. The federal income tax deduction on the MO-1040 lets you deduct 35% down to 0% of your federal income tax, depending on Missouri AGI, capped at $5,000 ($10,000 combined); it drops to 0% once Missouri AGI passes $125,000, and the simplified MO-1040ES worksheet leaves it out.
Worked example. Harlan (single, and Columbia has no city earnings tax) expects $180,000 of 2026 Schedule C profit and sold index fund shares held for years at a $60,000 long-term gain.
| Step | Amount |
|---|---|
| Federal AGI: $180,000 profit + $60,000 gain − $12,717 half of self-employment tax | $227,283 |
| Capital gains subtraction (Form 1040, line 7a) | −$60,000 |
| Business income deduction: 20% × $180,000 | −$36,000 |
| Missouri AGI (above $125,000, so no federal tax deduction) | $131,283 |
| Standard deduction, single | −$16,100 |
| Missouri taxable income | $115,183 |
| 2026 Missouri tax: $263 + 4.7% × ($115,183 − $9,436) | $5,233 |
Without HB 594 the same year would produce $8,053 of Missouri tax; the subtraction removes $2,820, exactly 4.7% of the gain. The business income deduction saves another $1,692. His federal quarterly payments are a separate and much larger number, driven by income tax plus 15.3% self-employment tax on the Schedule C profit.
MyTax Missouri takes estimated payments with or without an account through its "Make a Personal Income Tax Estimated Payment (MO-1040ES)" link. An electronic check carries a $0.50 handling fee and takes three to four business days to post to your account; cards cost 2.15% on payments above $100. MyTax treats the payment as postmarked on the day you submit it, which is the date that counts for a January 15 deadline. Payments there go to the state only and settle no city or county tax.
To pay by mail, fill in the 2026 MO-1040ES voucher: Social Security number, the four-letter name control (the first four letters of your last name), the quarter box, and the amount from worksheet line 16. Make the check payable to the Missouri Department of Revenue and mail it to P.O. Box 555, Jefferson City, MO 65105-0555. If your income changes mid-year, the Amended Estimated Tax Worksheet spreads the new balance over the remaining vouchers.
Missouri's charge for a short installment is interest, not a flat penalty. The addition to tax runs at the statutory rate from each installment's due date until you pay it or April 15, 2027, whichever comes first. The Department of Revenue's statutory interest rate table sets that rate at 7% for 2026 (8% for 2025); the 2027 rate will apply to days after December 31.
Harlan's cost of a slip is small but real. If he missed the $1,150 September 15 installment and caught up on December 15, 2026, the addition would be $1,150 × 7% × 91 ÷ 365 = $20.07. Carrying it to December 31 raises that to $23.60, and every day in 2027 adds more at a rate not yet published. The math behind it matches the federal design covered in our estimated tax penalty guide, with one difference: Missouri's rate changes once a year, the IRS rate every quarter.
You report the result on Form MO-1040, line 55, and attach MO-2210. The short method (Part II) works only when withholding and estimated payments came in equal amounts on schedule and you do not annualize; everyone else uses the regular method in Part III, one column per installment.
Missouri estimated payments are deductible as state income taxes on federal Schedule A in the year you pay them. Treasury Regulation §1.164-1 ties a cash-basis taxpayer's deduction to the year of payment, so Harlan's January 15, 2027 installment is a 2027 federal deduction; paying it in December 2026 moves it into 2026, subject to the SALT cap in IRC §164. The federal vouchers themselves follow IRC §6654.
Missouri's prior-year anchor is 100% at every income level. A high earner who mirrors the federal 110% rule on the state voucher overpays Missouri by 10% of last year's tax for no protection gained.
A $100,000 crypto gain in 2026 adds $4,700 of Missouri tax only if you forget Form MO-A, line 18. Leave the line 7a gain out of the Missouri estimate entirely.
The 20% subtraction on Form MO-A, line 17 is easy to miss because it never appears on the federal return. On $180,000 of Schedule C profit it is worth $1,692 of Missouri tax.
The declaration requirement starts at $100. Below $500 you owe no addition to tax, but the vouchers are still the cleaner way to avoid a spring surprise.
Missouri's estimate depends on figures that change all year: Schedule C profit, the 20% deduction, and gains that no longer count. Jupid connects to your bank accounts and categorizes income and expenses with 95.9% accuracy, so business profit stays separate from brokerage transfers and personal spending all year. Message the AI accountant in WhatsApp or iMessage what your business has earned so far in 2026, and you have the profit figure for the MO-1040ES worksheet before January 15. Try Jupid.
This guide is for general educational purposes and does not constitute tax, legal, or accounting advice. It reflects the 2026 MO-1040ES, the 2025 MO-2210 and MO-1040 instructions, and Department of Revenue guidance as reviewed on September 24, 2026; Missouri sets its interest rate each calendar year. For advice specific to your situation, consult a qualified tax professional or the Missouri Department of Revenue at dor.mo.gov.
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Massachusetts estimated taxes 2026: Form 1-ES due dates, the $400 trigger, the 80%/100% safe harbor with no 110% tier, 5% and 8.5% rates, the $1,107,750 surtax.
Michigan estimated tax payments 2026: MI-1040ES due dates, the $500 trigger, the 90%/100%/110% safe harbor, the 4.25% rate, and the flat 10% or 25% penalty.
A CP2000 is an IRS proposal, not a bill or an audit. Reply within 30 days (60 abroad) to agree, partly agree, or disagree. Your 2026 response guide.
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