Missouri Estate Tax Calculator

Pri Geens

Pri Geens

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Missouri Estate Tax Calculator

Estimate the federal estate tax on a Missouri decedent’s estate and confirm that Missouri itself charges nothing. Missouri’s estate tax was a pick-up tax tied to the federal state death tax credit and was repealed for deaths on or after January 1, 2005, so for 2024-2026 deaths Missouri tax is $0. Missouri has no inheritance tax and no gift tax. Distinctive rules modeled: the one-third spousal elective share and the small-estate affidavit. Three modes: estimate the tax, test a larger estate, or solve for the years of gifting needed to reach zero. Fields marked * are required; Calculate names any left empty.

Missouri rules this calculator enforces: NO state estate tax for deaths on or after January 1, 2005 (Mo. Rev. Stat. Ch. 144 pick-up tax tied to the federal state death tax credit, zero after 2004, repealed by 2004 legislation; VERIFY exact date), so no Missouri estate tax return is filed; no inheritance tax; no gift tax; common-law (equitable distribution) state, not community property; spousal elective share of one-third of the net estate (Mo. Rev. Stat. 474.160; VERIFY) plus a separate spousal and child allowance (Mo. Rev. Stat. 474.250 et seq., noted not modeled); small-estate affidavit where personal property is $40,000 or less (Mo. Rev. Stat. 473.097; VERIFY current figure); probate venue in the Probate Division of the Circuit Court of the county of domicile (114 counties plus St. Louis City).
Federal: unified estate and gift schedule topping at 40%; basic exclusion $13,610,000 (2024), $13,990,000 (2025), $15,000,000 (2026); federal portability (DSUE) allowed; unlimited marital and charitable deductions; GST 40%.
Sets the federal exclusion and annual gift exclusion. Missouri tax is $0 for all three years.
Probate Division venue; the estate tax itself is federal only.Required. Please choose a Missouri county.
Select a county to see the Probate Division venue, the small-estate affidavit threshold, and the federal exclusion for the selected year.

Assets at date of death

Home, farm, land, rental buildings at fair market value.Enter 0 or a positive amount.
Checking, savings, CDs, stocks, bonds, mutual funds.Enter 0 or a positive amount.
IRAs, 401(k)s, 403(b)s, pensions, annuity contracts.Enter 0 or a positive amount.
Death benefit includible when the decedent held any incident of ownership.Enter 0 or a positive amount.
Closely held business, farm equipment, vehicles, receivables, trusts includible in the estate.Enter 0 or a positive amount.
Missouri is a common-law (equitable distribution) state, not community property, so no community-property halving or double step-up applies.

Debts and administration costs

Deductible obligations of the decedent.Enter 0 or a positive amount.
Deductible when paid by the estate.Enter 0 or a positive amount.
Deductible administration expense.Enter a percentage between 0 and 25.
Filing fees, publication, appraisal costs.Enter 0 or a positive amount.
Deductible if not compensated by insurance.Enter 0 or a positive amount.

Bequests and marital status

Unlimited marital deduction for a citizen spouse or a QDOT.Enter 0 or a positive amount.
Unlimited deduction for qualifying charities.Enter 0 or a positive amount.

Prior gifts, portability and GST

Post-1976 taxable gifts; they consume the federal exclusion. Missouri has no gift tax and no add-back.Enter 0 or a positive amount.
Federal portability; requires a timely federal Form 706 election.Enter 0 or a positive amount.
Federal GST at a flat 40% on Form 706 Schedule R.Enter 0 or a positive amount.
Equals the federal basic exclusion for the year of death.Enter 0 or a positive amount.

Gifting plan

Required in gifting mode. Annual-exclusion gifts are not taxable gifts.Required in gifting mode. Enter 1 or more donees.
Amounts above the annual exclusion become taxable gifts.Enter 0 or a positive amount.
Gifts carry over basis and lose the step-up at death.Enter 0 or a positive amount.
If the tax cannot be eliminated inside this horizon, the calculator says so.Enter a whole number between 1 and 100.

How it works

  • Missouri charges nothing for recent deaths. The Missouri estate tax (Mo. Rev. Stat. Ch. 144) was a pick-up tax tied to the federal state death tax credit and was repealed for deaths on or after January 1, 2005 (VERIFY exact date), so no Missouri estate tax return is filed. There is no Missouri inheritance tax and no Missouri gift tax.
  • Only federal transfer taxes apply. The federal estate tax applies above the basic exclusion using the unified 18% to 40% schedule, and the federal GST applies at 40% to direct skips above the allocated GST exemption.
  • No community property. Missouri is a common-law state, so no halving of community assets and no double basis step-up.
  • Portability is federal only. A surviving spouse may inherit the unused federal exclusion (DSUE) with a timely Form 706 election; there is no Missouri state exclusion to port.
  • Elective share. A surviving spouse may elect one-third of the net estate under Mo. Rev. Stat. 474.160 (VERIFY); a separate spousal and child allowance under Mo. Rev. Stat. 474.250 et seq. is noted but not modeled.
  • Small estates. The affidavit procedure under Mo. Rev. Stat. 473.097 is available where personal property is $40,000 or less; verify the current figure.
  • Binding factor names what controls the result: the federal basic exclusion, the federal unified schedule above it, or the GST.
  • Gifting mode uses the guarded bisection solver (60 expansions, 90 iterations, rounded up) to find the years of annual-exclusion gifting that bring the taxable estate to the exclusion or below.
  • Gifting is not free. Carryover basis loses the step-up; the deferred gain is netted against the tax saved.

Sources

  • Mo. Rev. Stat. Ch. 144 (Missouri estate tax, a pick-up tax tied to the federal state death tax credit) and the 2004 repeal for deaths on or after January 1, 2005 (VERIFY exact date); Missouri Department of Revenue guidance confirming no state estate, inheritance or gift tax for those deaths.
  • Mo. Rev. Stat. 474.160 (spousal elective share of one-third of the net estate; VERIFY); Mo. Rev. Stat. 474.250 et seq. (spousal and child allowance); Mo. Rev. Stat. 473.097 (small-estate affidavit, $40,000 personal property; VERIFY); Missouri probate venue in the Probate Division of the Circuit Court of the county of domicile (114 counties plus St. Louis City).
  • IRC chapter 11 unified schedule and exclusion ($13,610,000 / $13,990,000 / $15,000,000 for 2024 / 2025 / 2026); IRC 2010 portability; IRC 2042 life insurance inclusion; IRC 2055 charitable deduction; IRC chapter 13 GST at 40%; IRC 1014 step-up and 1015 carryover basis.
  • IRS Form 706 and Form 4768 instructions (9-month deadline, 6-month filing extension).

Test cases

TC1 – Below federal exclusion. St. Louis County, 2025, single. Real 4,000,000; financial 3,000,000; retirement 2,000,000; debts 400,000; funeral 15,000; atty 2%; court 400.
Gross 9,000,000; admin 172,400; deductions 587,400; net estate 8,412,600; TE 8,412,600 below 13,990,000. Federal $0, Missouri $0, TOTAL $0. Headroom 5,577,400; ceiling 14,577,400. Affidavit NOT available (personal property 5,000,000).
TC2 – Above federal exclusion. Jackson (Kansas City), 2025, single. Real 8,000,000; financial 6,000,000; retirement 4,000,000; business 2,000,000; debts 500,000; funeral 20,000; atty 2%; court 400.
Gross 20,000,000; admin 390,400; deductions 910,400; net estate 19,089,600; TE 19,089,600 above 13,990,000. Federal tentative 7,581,640 less credit 5,541,800 = FEDERAL 2,039,840. Missouri $0. TOTAL 2,039,840. Effective 10.20%.
TC3 – Marital + DSUE. St. Charles, 2025, married 20 years, citizen spouse, bequest 8,000,000, DSUE 2,000,000. Real 15,000,000; financial 7,000,000; life 4,000,000; debts 400,000; funeral 25,000; atty 2%; court 400.
Gross 26,000,000; admin 512,400; deductions 937,400; net estate 25,062,600; less marital 8,000,000 = TE 17,062,600; federal exclusion 15,990,000. Federal tentative 6,770,840 less credit 6,341,800 = FEDERAL 429,040. Missouri $0. TOTAL 429,040. Elective share one-third = 8,354,200. Headroom 0; ceiling 26,000,000.
TC4 – Gifting solver, 2026, maxYears 60. Greene (Springfield), single. Real 9,000,000; financial 6,000,000; retirement 3,000,000; business 2,000,000; debts 300,000; funeral 15,000; atty 2%; court 400; 4 donees at 19,000.
Gross 20,000,000; admin 394,400; deductions 709,400; net estate 19,290,600; TE 19,290,600 above 15,000,000. FEDERAL 1,716,240. Solver: 76,000 per year; 57 YEARS removes 4,332,000 leaving TE 14,958,600 at or below the exclusion, tax $0. Saved 1,716,240.
TC5 – Small estate, affidavit eligible. Boone (Columbia), 2025, married 5 years, citizen spouse. Financial 25,000; retirement 10,000; debts 2,000; funeral 3,000; atty 2%; court 300.
Gross 35,000; admin 960; deductions 5,960; net estate 29,040; TE 29,040. Federal $0, Missouri $0, TOTAL $0. Affidavit available (personal property 35,000 at or below 40,000). Elective share one-third = 9,680.

Estimates only. Not legal, tax or financial advice. The Missouri repeal date, elective share and small-estate threshold are flagged for verification against Mo. Rev. Stat. Ch. 144, 474 and 473. Verify all figures with the Missouri Department of Revenue and federal rules before relying on them.

What Is a Missouri Estate Tax Calculator?

The Missouri estate tax calculator combines estate assets, deductions, marital and charitable bequests, prior taxable gifts, DSUE portability, and direct skips to estimate transfer taxes. It uses federal rules encoded for deaths in 2024, 2025, and 2026 while setting Missouri estate tax to $0.

The calculator determines the modeled federal estate tax, GST tax, and total transfer tax from the values you enter. It builds a gross estate, subtracts modeled deductions and qualifying bequests, applies the selected federal exclusion and DSUE, and separately calculates GST tax on direct skips exceeding the GST exemption entered by the user.

Three modes are available. You can estimate tax on the current estate, test whether the entered estate profile produces tax and view remaining exclusion headroom, or solve for the number of years of annual-exclusion gifting needed to reach $0 of modeled transfer tax within a selected time limit.

The calculator also displays modeled probate and estate-planning information, including its small-estate test and a one-third spousal elective-share estimate. The code flags the Missouri repeal date, elective share, and $40,000 small-estate threshold for verification.

How the Missouri Estate Tax Calculation Works

The calculation begins by adding five asset categories. These are real property, financial accounts, retirement accounts and annuities, life insurance owned by the decedent, and business interests or other property.

Gross Estate=Real Property+Financial Assets+Retirement Assets+Life Insurance+Business and Other Property\text{Gross Estate}=\text{Real Property}+\text{Financial Assets}+\text{Retirement Assets}+\text{Life Insurance}+\text{Business and Other Property}

The calculator next determines administration costs. The entered attorney and personal representative fee percentage is applied to gross estate minus debts, with that base floored at zero. Probate Division filing and other court costs are then added.

Administration Costs=max⁡(Gross Estate−Debts,0)×Fee %100+Court Costs\text{Administration Costs}=\max(\text{Gross Estate}-\text{Debts},0)\times\frac{\text{Fee \%}}{100}+\text{Court Costs}

Total deductions equal debts, funeral expenses, administration costs, and entered casualty or theft losses. The calculator calls the amount remaining after these deductions the net estate.

Net Estate=max⁡(Gross Estate−Debts−Funeral−Administration Costs−Losses,0)\text{Net Estate}=\max(\text{Gross Estate}-\text{Debts}-\text{Funeral}-\text{Administration Costs}-\text{Losses},0)

A spousal bequest receives the calculator’s marital deduction only when the decedent is marked married and the surviving spouse is a U.S. citizen or the QDOT option is selected. The deduction cannot exceed the net estate. The charitable deduction is limited to the estate remaining after the marital deduction.

Taxable Estate Before Gifts=max⁡(Net Estate−Marital Deduction−Charitable Deduction,0)\text{Taxable Estate Before Gifts}=\max(\text{Net Estate}-\text{Marital Deduction}-\text{Charitable Deduction},0)

In gifting calculations, the tool caps the gift per donee at its annual-exclusion amount. It uses $18,000 for 2024 and $19,000 for 2025 or 2026. The reduction equals the capped amount multiplied by the number of donees and gifting years.

Gift Reduction=min⁡(Gift per Donee,Annual Exclusion)×Donees×Years\text{Gift Reduction}=\min(\text{Gift per Donee},\text{Annual Exclusion})\times\text{Donees}\times\text{Years}
Taxable Estate=max⁡(Taxable Estate Before Gifts−Gift Reduction,0)\text{Taxable Estate}=\max(\text{Taxable Estate Before Gifts}-\text{Gift Reduction},0)

Earlier taxable gifts are then added to the taxable estate to create the federal base. DSUE is added to the selected year’s federal basic exclusion.

Federal Base=Taxable Estate+Earlier Taxable Gifts\text{Federal Base}=\text{Taxable Estate}+\text{Earlier Taxable Gifts}
Applicable Federal Exclusion=Basic Exclusion+DSUE\text{Applicable Federal Exclusion}=\text{Basic Exclusion}+\text{DSUE}

If the federal base exceeds the applicable exclusion, the calculator applies its progressive federal schedule to both values. The encoded brackets run from 18% through 40%. Federal estate tax is the schedule tax on the federal base minus the schedule tax on the applicable exclusion. If the federal base does not exceed the exclusion, federal estate tax is $0.

Federal Estate Tax=max⁡(T(Federal Base)−T(Applicable Federal Exclusion),0)\text{Federal Estate Tax}=\max\left(T(\text{Federal Base})-T(\text{Applicable Federal Exclusion}),0\right)

GST tax is calculated separately. The calculator subtracts the entered GST exemption from direct skips, floors the taxable amount at zero, and applies a 40% rate.

GST Tax=0.40×max⁡(Direct Skips−GST Exemption,0)\text{GST Tax}=0.40\times\max(\text{Direct Skips}-\text{GST Exemption},0)

Because Missouri estate and inheritance taxes are both $0 in this model, total transfer tax is the federal estate tax plus GST tax.

Total Transfer Tax=Federal Estate Tax+GST Tax\text{Total Transfer Tax}=\text{Federal Estate Tax}+\text{GST Tax}

Worked Example

Consider the calculator’s 2025 example with $8,000,000 of real property, $6,000,000 of financial assets, $4,000,000 of retirement assets, and $2,000,000 of business interests. The gross estate is $20,000,000. Enter debts of $500,000, funeral expenses of $20,000, a 2% fee, and $400 of court costs.

The fee base is $19,500,000, so the 2% fee is $390,000. Adding $400 of court costs produces $390,400 of administration costs. Total deductions are $910,400, leaving a net and taxable estate of $19,089,600.

For 2025, the calculator uses a $13,990,000 basic federal exclusion. Its progressive schedule calculates $7,581,640 of tentative tax on $19,089,600 and $5,541,800 of applicable credit on the exclusion. The difference is $2,039,840. With Missouri tax and GST tax both at $0 in this example, total transfer tax is $2,039,840.

How to Use the Missouri Estate Tax Calculator

  1. Select estate tax, larger-estate testing, or years-of-gifting mode.
  2. Choose the year of death: 2024, 2025, or 2026.
  3. Select the Missouri county of domicile or the option for another Missouri county.
  4. Enter real property, financial assets, retirement assets, owned life insurance, and business or other property.
  5. Enter debts, funeral expenses, the attorney and personal representative fee percentage, court costs, and casualty or theft losses.
  6. Set the marital-status, U.S.-citizen-spouse, and QDOT options as applicable. Enter spousal and charitable bequests.
  7. Enter earlier taxable gifts, DSUE, direct skips, and the GST exemption allocated.
  8. For gifting analysis, enter the number of donees, gift per donee, unrealized gain, heirs’ long-term capital gains rate, NIIT selection, and maximum years to test.
  9. Check the required acknowledgment and select the Calculate the estate tax button.

In estate mode, the main result is total transfer tax due. Headroom mode focuses on whether the entered profile produces transfer tax and the amount of unused federal exclusion. Gifting mode reports the years needed to reach zero when the solver can do so within the selected horizon.

Understanding the Calculator’s Results

Federal Exclusion and Headroom

The calculator uses basic federal exclusions of $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026. Entered DSUE is added to that amount. Remaining headroom is the applicable exclusion minus the federal base, but never less than $0.

Headroom=max⁡(Applicable Federal Exclusion−Federal Base,0)\text{Headroom}=\max(\text{Applicable Federal Exclusion}-\text{Federal Base},0)

The displayed tax-free ceiling adds this headroom to the current gross estate. It therefore reflects the calculator’s current profile rather than a separate appraisal of future estate values.

Effective Transfer Tax Rate

The effective rate divides total modeled transfer tax by the gross estate. When gross estate is zero, the calculator sets the rate to zero. Currency outputs are formatted as U.S. dollars and rounded to whole dollars, while the effective rate display uses two decimal places.

Effective Rate=Total Transfer TaxGross Estate×100%\text{Effective Rate}=\frac{\text{Total Transfer Tax}}{\text{Gross Estate}}\times100\%

Spousal Elective Share and Small Estate Test

If the decedent is marked married, the calculator estimates the elective share as one-third of its net estate. The calculator labels this Missouri figure for verification and notes that a separate spousal and child allowance is not modeled.

Modeled Elective Share=13×Net Estate\text{Modeled Elective Share}=\frac{1}{3}\times\text{Net Estate}

The small-estate test adds financial accounts, retirement assets, life insurance, and business or other property. If that personal-property total is $40,000 or less, the calculator marks the estate as qualifying for its small-estate affidavit model. Real property is not included in this personal-property test. The $40,000 figure is flagged in the calculator for verification.

Gifting Solver and Basis-Cost Estimate

Gifting mode searches for the smallest whole number of years that makes total modeled transfer tax $0. The maximum-years input accepts whole numbers from 1 through 100. The number of donees is required in gifting mode and can be no more than 200.

The tool also estimates a basis-related cost from the unrealized gain entered for gifted assets. It multiplies that gain by the selected long-term capital gains rate, adding 3.8% when the NIIT checkbox is selected. The displayed net benefit subtracts this modeled basis cost from calculated transfer-tax savings.

Basis Cost=Unrealized Gain×(LTCG Rate+Selected NIIT Rate)\text{Basis Cost}=\text{Unrealized Gain}\times(\text{LTCG Rate}+\text{Selected NIIT Rate})
Net Benefit=Transfer Tax Saved−Basis Cost\text{Net Benefit}=\text{Transfer Tax Saved}-\text{Basis Cost}

Most dollar input fields accept values from $0 through $100,000,000. The attorney and personal representative fee accepts 0% through 25%. Negative numeric entries and values outside the displayed limits fail the form’s validation. Required selections and the acknowledgment must also be completed before a calculation is shown.

These results are estimates. Actual federal tax, filing, probate, gifting, and estate-planning outcomes can depend on facts beyond this model. The calculator itself flags certain Missouri figures for verification, so its output should not be treated as legal, tax, or financial advice.

Estate Tax Calculators for All 50 U.S. States

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Frequently Asked Questions

Does this calculator charge Missouri estate tax?

No. The calculator sets Missouri estate tax to $0 for its supported 2024, 2025, and 2026 death years. Its code also sets Missouri inheritance tax to $0. The state-tax portion therefore does not increase the total transfer tax calculated by the tool.

What federal estate tax exclusions does the calculator use?

The calculator uses $13,610,000 for 2024, $13,990,000 for 2025, and $15,000,000 for 2026. It adds any DSUE entered from a predeceased spouse to the selected year’s basic exclusion to determine the total applicable federal exclusion.

How does the calculator determine federal estate tax?

It adds earlier taxable gifts to the modeled taxable estate and compares that federal base with the applicable exclusion. If the base is higher, the calculator applies its progressive 18%–40% schedule to the federal base and exclusion separately. The difference between those schedule amounts is the modeled federal estate tax.

Does a spousal bequest always reduce the taxable estate?

No. The calculator applies its marital deduction only when the decedent is marked married and the surviving spouse is a U.S. citizen or the QDOT option is checked. Even when allowed, the marital deduction cannot exceed the calculator’s net estate.

How does the years-of-gifting calculator work?

It caps each modeled annual gift at the encoded annual exclusion, multiplies that amount by the number of donees and years, and reduces the taxable estate accordingly. The solver searches for the smallest whole number of years that produces $0 of total transfer tax within the maximum horizon entered.

What happens if gifting cannot eliminate the tax within the selected number of years?

The calculator reports that more than the selected maximum number of years would be required. It does not extend the result beyond the user-entered horizon. The maximum-years field accepts a whole number from 1 through 100 and defaults to 40.

How does the calculator handle GST tax?

It subtracts the GST exemption entered by the user from direct skips to grandchildren or later generations. A negative difference becomes zero. Any remaining amount is multiplied by the calculator’s 40% GST rate and added to total transfer tax.

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