Filing state taxes can feel overwhelming, especially with past years like 2016. Whether you're an individual taxpayer, a small business owner, or someone helping a relative, understanding how to file a Missouri tax return properly is essential to avoid penalties and claim any refunds or credits you're still eligible for.

Missouri and part-year residents who filed a federal return for 2016 likely also needed to file a state return, depending on income thresholds and specific eligibility rules. Nonresidents who earned income in Missouri may also have had to file. While the original due date was April 18, 2017, many people still submit returns for prior years to correct previous filings or claim unclaimed refunds and property tax credits.

This article provides a step-by-step breakdown of the process for filing a tax return in Missouri for the 2016 tax year, including what forms to use, how to calculate your adjusted gross income, what credits you might be eligible for, and how to e-file or mail your return. If you’re unsure where to start or simply want to double-check your work, this guide will help walk you through each step.

Whether you live in St. Louis, Kansas City, or anywhere else in Missouri, we’ll make the filing process easier to understand so you can file confidently and accurately—even after the deadline.

Who Needs to File a Missouri Tax Return for 2016?

If you lived in Missouri or earned income from the state in 2016, there’s a good chance you were required to file a Missouri tax return, even if you didn’t owe any tax. The rules depend primarily on your adjusted gross income, residency status, and whether you filed a federal return that year.

Basic Filing Requirements

You were required to file a 2016 Missouri individual income tax return if:

  • You were a Missouri resident with a federal adjusted gross income of more than $1,200 (for single filers), or
  • You were a nonresident or part-year resident who earned more than $600 from Missouri sources, or
  • Your Missouri adjusted gross income was higher than your standard deduction plus exemptions

Even if you did not meet these thresholds, filing may still have been beneficial—especially in the following situations:

  • Missouri taxes were withheld from your paycheck
  • You qualify for a property tax credit, such as if you're a senior, renter, or person with a disability
  • You’re eligible for credits like the Earned Income Credit or taxes paid to other states

Joint and Single Filers

Missouri follows the same filing status rules as the federal government. If you filed jointly for your federal return, you can file a joint Missouri return, even if one spouse did not live in Missouri. Single, head of household, married filing separately, and qualifying widow(er) statuses apply. The income thresholds and exemptions vary depending on your status.

Understanding your eligibility is the first step before calculating your taxable income or determining whether you’ll receive a refund or owe money.

Forms You’ll Need to File Your Missouri Return

Gathering the correct forms is essential before preparing your 2016 Missouri tax return. Missouri offers different filing options based on the complexity of your income and deductions. The forms you need depend on whether you’re filing a simple return, claiming credits, or reporting business income.

Main Individual Income Tax Forms

  • MO-1040 (Long Form): This is the standard individual income tax form. Use it if you have itemized deductions, business income, multiple types of credits, or need to make income adjustments.
  • MO-1040A (Short Form): Intended for taxpayers with straightforward returns—only basic income sources, no itemized deductions, and no need to adjust federal adjusted gross income.
  • MO-A: This form adjusts your income with Missouri-specific additions and subtractions. It's required if you're completing the MO-1040.

Supplemental Forms for Credits and Deductions

  • MO-PTS: This form claims the property tax credit for seniors, disabled individuals, or renters/homeowners who meet the total household income limits.
  • MO-TC: For various tax credits, including small business and economic development credits.
  • MO-CR: If you paid income tax to other states, you can claim a credit here.
  • MO-NRI: Required for nonresidents or part-year residents to calculate Missouri-source income.

Special Forms for Small Businesses and Others

  • MO-1120S: For S corporations operating in Missouri.
  • MO-1NR & MO-2NR: Used when a business has nonresident shareholders or partners and needs to report or withhold tax on their behalf.

Ensure the forms you use are labeled for the 2016 tax year. Using forms from another year could result in a rejected return or processing delays.

Step-by-Step: How to Complete Your Missouri Return

Filing your 2016 Missouri tax return starts with information from your federal filing. Your federal adjusted gross income serves as the base, and from there, you’ll apply state-specific adjustments, exemptions, and credits to determine your taxable income and whether you’ll receive a refund or owe additional tax.

Step 1: Gather Your Documents

Before starting, make sure you have:

  • A completed federal return (Form 1040 and schedules)
  • All W-2s, 1099s, and income statements for Missouri
  • Records of estimated tax payments made to Missouri in 2016
  • Documentation for any deductions or credits you plan to claim

Step 2: Fill in Personal and Filing Information

Enter your name, address, Social Security number, and filing status (single, married filing jointly, etc.). Missouri uses the same statuses as the IRS.

Step 3: Calculate Missouri Adjusted Gross Income

Start with your federal adjusted gross income, then complete Form MO-A to account for Missouri-specific adjustments. These might include:

  • Additions: State/local bond interest is not exempt in Missouri
  • Subtractions:
    • Military income (active duty)
    • Interest from U.S. government obligations
    • Half of the self-employment tax
    • Health insurance premiums for self-employed individuals
    • Long-term care insurance premiums

The result becomes your Missouri adjusted gross income.

Step 4: Determine Taxable Income

From your adjusted income:

  • Subtract either the standard deduction or the itemized deductions.
    • Standard deduction for 2016: $6,300 (single), $12,600 (joint), $9,300 (head of household)
  • Subtract exemptions: $2,100 per person; $1,200 per dependent
  • Result: Missouri taxable income

Use the 2016 tax rate table to calculate your base income tax. Most taxpayers fell within rates ranging up to 6 percent.

Step 5: Apply Credits and Payments

Use the appropriate forms to claim:

  • Missouri income tax withheld (from W-2s/1099s)
  • 2016 estimated tax payments
  • Tax credits, including:
    • Property tax credit (Form MO-PTS)
    • Credits for other states (Form MO-CR)
    • Business or economic development credits (Form MO-TC)

Step 6: Calculate Refund or Amount Owed

Compare your total credits and payments with your calculated tax. You're due a refund if you paid more than what you owe. If not, you’ll need to pay the difference.

Choose your refund option (direct deposit or check) or payment method.

Exceptional Guidance for Small Business Owners and the Self-Employed

If you were self-employed or owned a small business in 2016, your Missouri tax return may have involved additional steps. The type of business you operated—sole proprietorship, S corporation, or partnership—determines how and where you report your income, deductions, and any taxes owed.

Sole Proprietors

If you operated a business as a sole proprietor:

  • You reported business income on Schedule C (or Schedule F for farming) in your federal return.
  • This income became part of your federal adjusted gross income, which is used on Line 1 of Missouri’s MO-1040.
  • You could deduct half of your self-employment tax on Form MO-A, Part 2, Line 7.
  • You may also qualify to deduct certain health insurance premiums or other Missouri-specific adjustments.

S Corporations and LLCs

  • Your S corporation must file Form MO-1120S with the Missouri Department of Revenue.
  • Shareholders report their share of the S corporation's income on their returns using Schedule K-1 data.
  • If you had nonresident shareholders, Missouri required you to withhold state income tax using Form MO-1NR and provide a breakdown on Form MO-2NR.

Partnerships and Pass-Through Entities

  • Income from partnerships is generally passed to partners, who report it on their returns.
  • Partnerships like S corporations may need to withhold Missouri tax for nonresident members.
  • Each partner must report Missouri-source income based on their share.

Available Credits for Business Owners

Several credits were available in 2016 for Missouri businesses that met specific qualifications:

  • Small Business Investment Credit
  • Small Business Guaranty Fees
  • Enterprise Zone Credit
  • Business Facility Credit
  • Small Business Incubator Contribution Credit

You must attach Form MO-TC and include supporting documentation or certificates to claim these.

Common Errors to Avoid

  • Forgetting to include MO-1120S or partner-related forms
  • Not reporting all Missouri-source income
  • Failing to include documentation for claimed business credits
  • Using the wrong year's forms or schedules

Proper filing helps you stay compliant and allows you to claim any guarantees, deductions, or credits earned through your business activities.

How to File Your Return: Electronic vs. Paper

Once your 2016 Missouri tax return is complete, you must decide how to submit it electronically or by mail. Each option has its benefits, depending on your preference and filing situation.

Electronic Filing (E-File)

The Missouri Department of Revenue supported e-filing for 2016 through several approved providers. Filing online offers:

  • Faster refunds, especially with direct deposit
  • Fewer errors thanks to built-in accuracy checks
  • Confirmation that your return was received and accepted
  • Convenience, allowing you to file from home anytime

Many taxpayers qualified for free e-file services through the Free File Alliance based on income level. You could also use commercial software like TurboTax, H&R Block, or TaxAct.

If you used a tax preparer, they may have been an authorized e-file provider.

Paper Filing

Some taxpayers preferred to file by mail. This method required extra attention to detail to avoid delays:

  • Sign and date your return
  • Attach your full federal return, including all schedules
  • Include all W-2s, 1099s, and documentation for credits
  • Use the correct mailing address based on whether you expect a refund or need to pay

Mailing Addresses (for 2016 Returns)

  • Expecting a refund or no amount due:
    Missouri Department of Revenue
    P.O. Box 500
    Jefferson City, MO 65106-0500

  • Owe taxes:
    Missouri Department of Revenue
    P.O. Box 329
    Jefferson City, MO 65107-0329

Filing Deadlines and Extensions

The original due date to file your 2016 return was April 18, 2017. If you were granted a federal extension (Form 4868), Missouri accepted it automatically, but you still needed to pay any taxes owed by the original deadline to avoid penalties and interest.

Missouri-specific extensions required Form MO-60 and payment submission by April 18, 2017, even if you planned to file later.

Payment Options and Deadlines

You must choose how to pay once you determine the taxes owed on your 2016 Missouri return. The Missouri Department of Revenue offers several methods for taxpayers to submit payments securely and on time.

Accepted Payment Methods

1. Credit or Debit Card

You could pay your state tax using a major credit card (Visa, MasterCard, Discover, or American Express). Payments were accepted online or by phone, but a convenience fee applied—usually 2 percent plus a small fixed fee. These fees varied slightly between processors.

2. E-Check (Electronic Bank Draft)

An e-check allowed you to pay directly from your checking account by entering your routing and account numbers. Like card payments, this could be completed online or via phone. It was commonly used for individuals who wanted a low-fee option with digital confirmation.

3. Check or Money Order

If mailing your tax payment, make checks payable to “Missouri Department of Revenue.” Include your Social Security number, the tax year (2016), and “MO Income Tax” on the memo line. Send the payment with Form MO-1040V to the designated address.

Installment Agreements

Missouri allows you to apply for an installment plan if you can't pay your full balance due. While this didn’t avoid interest and penalties, it helped spread payments over time. To apply, contact the department directly or visit their payment services portal.

Original Deadline and Late Penalties

  • The original due date to pay your 2016 Missouri taxes was April 18, 2017, regardless of whether you filed an extension.
  • Late payments were subject to a 5 percent failure-to-pay penalty and interest calculated from the due date until the balance was paid.
  • Missouri’s average combined state and local sales tax rate was over 7 percent in 2016, demonstrating the value of proper revenue collection to local governments and services.

Estimate Payments for Future Years

Taxpayers who expected to owe more than $100 in 2017 had to estimate quarterly taxes using Form MO-1040ES. These payments helped avoid underpayment penalties and were especially important for self-employed individuals, retirees, and those without regular wage withholding.

Missouri's tax system, supported by income, sales tax, and other sources, funds everything from public safety to local services like road repairs, food assistance, and education.

Property Tax Credit and Other Refundable Credits

Missouri offers a valuable property tax credit to particular residents, especially seniors, disabled individuals, renters, and homeowners with limited total household income. Even if you weren’t required to file a full Missouri tax return, you might still be eligible to claim this credit for the 2016 tax year.

Who Qualifies for the Property Tax Credit?

You may qualify if you:

  • We're 65 or older, permanently disabled, or a disabled veteran
  • Were you a renter or homeowner who occupied your Missouri residence for the entire year
  • Had total household income below the state threshold (based on filing status and living situation)

The maximum credit in 2016 was

  • $1,100 for homeowners
  • $750 for renters (based on rent paid and utilities included)

How to Claim the Credit

To apply, complete Form MO-PTS and submit it with your state return—or file it separately if you weren’t otherwise required to file. You’ll need documentation such as

  • Rent receipts or a completed Form MO-CRP
  • Property tax receipts
  • Proof of income, including Social Security, pension, or other sources

The credit is refundable, meaning you can receive a refund even if you owe no income tax.

Refundable Credits for Lower-Income Residents

Aside from the property tax credit, some taxpayers qualified for:

  • Earned Income Credit (based on federal eligibility)
  • Food sales tax refund: Missouri considered relief measures to offset the burden of local sales tax and groceries, especially for low-income households
  • Counties and cities support other local taxes or utility assistance programs.

Even if your overall adjusted gross income was low, these credits helped ease the impact of sales and housing costs across Missouri.

How to Track Your Refund or Balance Due

After filing your 2016 Missouri tax return, you may want to know the status of your refund or verify how much you still owe. The Missouri Department of Revenue provided several tools to make this easy.

Checking Your Refund Status

To check your refund, visit the Missouri Return Tracker online. You’ll need:

  • The first Social Security number listed on your return
  • Your filing status
  • The exact whole dollar amount of your anticipated refund

Most e-filed returns were processed within 1 to 2 weeks if direct deposit was selected, or 2 to 3 weeks if requesting a paper check. Paper returns took longer—typically 6 to 8 weeks.

You can also check your refund status by calling the automated line at (573) 526-8299.

Tracking a Balance Due

If you owe taxes, you can confirm your balance and payment history by using one of the following methods:

  • A phone call to the Missouri Department of Revenue at (573) 751-3505
  • Creating an account on their official website to manage services and payments

Avoiding Delays

Processing may be delayed if:

  • You forgot to sign your return
  • You used the wrong year’s form
  • You didn’t attach your federal return or supporting documentation
  • You claimed credits without the required paperwork

Example Timeline

If you filed electronically and selected direct deposit, your refund might have arrived within 10 days. If you mailed your return and requested a check, you may have waited over a month, especially during peak season.

Final Filing Checklist Before You Submit

Before sending off your 2016 Missouri tax return, take a few moments to review everything. Missing just one document or form can delay your refund or cause your return to be rejected.

Missouri Filing Checklist

  • Signed and dated your MO-1040 or MO-1040A
  • Attached a full copy of your federal return, including schedules
  • Included all W-2s, 1099s, and other income statements
  • Completed and attached required Missouri forms (MO-A, MO-PTS, MO-TC, etc.)
  • Provided documentation for credits or deductions
  • Include Form MO-1040V and a check or money order if you owe tax
  • Entered the correct bank information for direct deposit if claiming a refund
  • Verified your mailing address is correct for either payment or refund
  • Kept a copy of your entire return for your records

Additional Reminders for Business Owners

  • Attach MO-1120S for S corporations
  • Include MO-1NR and MO-2NR if you have nonresident shareholders or partners
  • Double-check all business income and deductions
  • Provide certificates or documentation for any guarantees or tax credits

Recordkeeping Tip

Keep your records for at least three years from the filing date or two years from the date you paid any taxes due—whichever is later. Property or depreciation schedules should be retained for the asset's whole life.

Frequently Asked Questions

Does Missouri have an estate tax or inheritance tax?

Missouri does not have an estate or inheritance tax, making it one of several states where residents do not pay a separate state-level tax on inherited assets. This applies to estates passed within the state or from other states. However, large estates may still be subject to federal estate tax, depending on asset value and structure.

What is the local sales tax rate in Missouri?

The local sales tax rate in Missouri varies by city and county. While the state rate is consistent, local governments add their rates, often ranging from 1 to 5 percent. This means some areas have a total rate above 8 percent. Be sure to check the current rates in your area using Missouri’s sales tax map or calculator tool.

How do Missouri’s tax brackets work for 2016?

Missouri used a graduated tax system in 2016, meaning higher earnings moved you into higher tax brackets. The top tax rate was 6 percent for taxable income over $9,000. The brackets apply to all filers, including individuals, joint and single filers, and part-year residents. Calculations were based on assessed taxable income after deductions and exemptions.

Is gas taxed differently in St. Louis and Kansas City?

While Missouri applies a uniform gas tax across the state, additional local fuel taxes may apply in areas like St. Louis and Kansas City. These local rates are often used to support transportation infrastructure or public transit. Check with your local municipality or county for additional fuel-related taxes or fees applicable to your area.

How can I find a place to file or pay based on where I live?

The Missouri Department of Revenue provides a map and online tools to help taxpayers determine the correct mailing address or payment center based on location. Whether you live in urban cities like Kansas City or rural counties, proper routing ensures faster processing of your return or payment. Mailing addresses differ depending on whether you're due a refund or owe tax.