Missouri does not tax Social Security benefits if you are 62 or older or if you receive Social Security disability payments, and this exemption applies no matter how much other income you have. That is the state-level answer on taxes on Social Security in Missouri. Federal tax is a separate question, and depending on your total income, up to 85% of your benefits can still be taxable on your federal return.
What Changed in Missouri in 2024
For tax years beginning on or after January 1, 2024, Missouri eliminated the income limits that used to cap its Social Security deduction. The old rules phased out the deduction once Missouri adjusted gross income crossed $85,000 for single filers or $100,000 for joint filers. Those caps are gone. If you qualify, 100% of the Social Security benefits included in your federal adjusted gross income can be subtracted on your Missouri return.1Missouri Department of Revenue. Pension 2024
With Missouri’s top individual rate at 4.70%, the savings scale with the size of your benefit.2Missouri Department of Revenue. 2025 Individual Income Tax Year Changes
Who Qualifies
Missouri Revised Statutes Section 143.125 defines the benefits eligible for the deduction as Social Security received by someone age 62 or older, or Social Security disability benefits at any age.3Missouri Revisor of Statutes. Missouri Revised Statutes Section 143.125
The age cutoff matters if you claimed Social Security early for a reason other than disability. Survivor benefits taken before 62, for example, don’t qualify for Missouri’s deduction. Once you turn 62 by December 31 of the tax year, the full deduction is available.
SSDI is treated differently. There is no age requirement. If you receive Social Security disability, the benefits are fully deductible on your Missouri return regardless of how old you are.4Missouri Department of Revenue. Pension FAQs
How to Claim It on Your Missouri Return
Every January, the Social Security Administration mails Form SSA-1099 showing your total benefits in Box 3 and any voluntary federal withholding in Box 6. You can also pull it from your my Social Security account online.5Social Security Administration. POMS GN 05002.220 – Replacement Social Security Benefit Statement
The deduction itself is calculated on Form MO-A, Part 3, Section C. On Form MO-1040, check the “62 and older” box on page 1 if you’re claiming under the age rule, and the deduction flows to Line 8. For SSDI, the age box isn’t required.6Missouri Department of Revenue. Form MO-A – 2025 Individual Income Tax Adjustments
Tax software will handle MO-A automatically once you enter the SSA-1099 and confirm your age. Check that Line 8 shows the full subtraction. State-specific updates sometimes lag in the software.
Federal Tax Still Applies
Missouri’s exemption covers only state tax. On the federal side, the IRS taxes Social Security based on “provisional income,” which is your adjusted gross income plus tax-exempt interest plus half of your Social Security benefits. Congress set the thresholds in 1993 and has never adjusted them for inflation, so more retirees cross them every year.
- Single filers with provisional income between $25,000 and $34,000: up to 50% of benefits taxable.
- Single filers above $34,000: up to 85% taxable.
- Married filing jointly between $32,000 and $44,000: up to 50% taxable.
- Married filing jointly above $44,000: up to 85% taxable.
One filing status trap: if you are married, file separately, and lived with your spouse at any point during the year, your base amount is zero. Up to 85% of your benefits can be federally taxable from the first dollar of provisional income. For Social Security recipients, this filing status is almost always the worst option.
Wages, pensions, investment earnings, rental income, and even tax-exempt municipal bond interest all feed into provisional income. Because Missouri’s exemption is unconditional, none of that other income affects your state tax on Social Security. It only affects the federal side.
Withholding and Estimated Payments
Social Security doesn’t withhold federal income tax automatically. To have tax taken out, file Form W-4V (Voluntary Withholding Request) with the Social Security Administration. Your only choices are 7%, 10%, 12%, or 22%. Custom amounts aren’t allowed.8Internal Revenue Service. Form W-4V (Rev. January 2026) Voluntary Withholding Request
If none of those percentages works, quarterly estimated payments through Form 1040-ES are the alternative. The deadlines are April 15, June 15, September 15, and January 15 of the following year. The IRS typically waives the underpayment penalty if you owe less than $1,000 at filing time.
Lump-Sum Back Payments
If a disability claim finally pays out and you receive a lump sum covering several prior years, the whole amount shows up in Box 3 of your SSA-1099 for the year you got it. Using your current-year income to calculate the taxable portion can push more of it into the 85% bracket.
The lump-sum election method lets you recalculate the taxable portion using your income from each earlier year the payment covers. If that produces a lower federally taxable amount, check the box on Form 1040, line 6c. You don’t amend the earlier returns; the recalculated figure replaces the default on your current return. The worksheets in IRS Publication 915 walk through the comparison.9Internal Revenue Service. Publication 915, Social Security and Equivalent Railroad Retirement Benefits
For Missouri, the lump sum is fully deductible regardless of size, as long as you meet the age or disability rule. The lump-sum election is strictly a federal planning tool.
Kansas City and St. Louis Earnings Taxes
Both Kansas City and St. Louis impose a 1% earnings tax on income earned inside city limits. Neither applies to Social Security. Kansas City states that Social Security payments are not subject to its earnings tax.10City of Kansas City. Tax FAQs St. Louis likewise exempts Social Security, pensions, dividends, interest, and other retirement income.11City of St. Louis. STL Companies Earnings/Payroll Tax Exemptions
No level of Missouri taxation, state or local, takes a cut of your Social Security benefits.
An Indirect Cost: Medicare IRMAA
Medicare’s income-related monthly adjustment amount, or IRMAA, isn’t a tax, but it functions like one. Medicare looks at your modified adjusted gross income from two years earlier to decide whether you pay higher Part B and Part D premiums. For 2026, individuals with income above $109,000 (or $218,000 filing jointly) pay elevated premiums. At the top tier, individuals earning $500,000 or more pay $689.90 per month for Part B, compared to the standard $202.90.12Centers for Medicare & Medicaid Services. 2026 Medicare Parts A and B Premiums and Deductibles
The MAGI used for IRMAA includes the federally taxable portion of your Social Security benefits. A large lump-sum payment or an unusually high pension distribution can spike your MAGI and trigger surcharges two years later. Those premiums come out of your Social Security check, reducing your monthly deposit.