Missouri Estimated Quarterly Tax

Missouri requires estimated quarterly tax payments if you expect to owe more than $100 in state tax. The safe harbor is paying 90% of your current year tax liability or 100% of your prior year tax. Payments are due on the same dates as federal (April 15, June 15, September 15, January 15).

Why It Matters

Self-employed workers and freelancers in Missouri must make estimated quarterly payments for both federal and state taxes. Missing payments or underpaying can result in penalties from both the IRS and Missouri Department of Revenue. Missouri charges a 7.0% penalty rate on underpayments. Planning ahead helps you avoid surprises at tax time and manage cash flow throughout the year.

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How It Works

Missouri estimated tax is calculated on your expected state taxable income for the year. File using MO-1040ES through Missouri Department of Revenue. Payments are divided equally (25% each quarter). Due dates are 2026-04-15, 2026-06-15, 2026-09-15, and 2027-01-15. The annualized income installment method is available for taxpayers with uneven income throughout the year.

Example

Single filer • $100,000 net SE income • 2026

Quarterly

$7,339

per quarter

Federal

$25,745

25.75%

Total Annual

$29,357

29.36%

Resources

Missouri Estimated Tax Payments - Official Portal

Official Missouri estimated tax payment portal administered by Missouri Department of Revenue.

Source: Missouri Department of Revenue

Frequently Asked Questions

Does Missouri have local estimated tax requirements?

Kansas City and St. Louis each impose a 1% earnings tax on residents and on income earned within city limits. Self-employed individuals must file a profits return by April 15 annually.

How do I pay estimated taxes in Missouri?

You can make estimated tax payments in Missouri online through Missouri Department of Revenue's payment portal, by mailing MO-1040ES with a check, or through electronic funds transfer. Online payment is the fastest and provides immediate confirmation.

What is the estimated tax threshold in Missouri?

Missouri requires estimated quarterly payments if you expect to owe more than $100 in state income tax after withholding and credits. This applies to self-employed individuals, freelancers, and anyone with significant non-wage income.

What is the penalty for underpaying estimated taxes in Missouri?

Missouri charges an underpayment penalty at a rate of 7.0% per year on the underpaid amount. To avoid penalties, pay at least 90% of your current year tax liability or 100% of your prior year tax (regardless of income level).

When are estimated tax payments due in Missouri?

Missouri follows the same due dates as federal estimated payments: April 15, June 15, September 15, and January 15. Payments are made using MO-1040ES through Missouri Department of Revenue.