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Missouri Income Tax Withholding and Payroll Information

Compliance with state taxes is required for every employer. Learn about relevant rates, deductions, and automation below.

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Every state in the country has a unique paradigm for income tax and state unemployment insurance rates. Below are the relevant rates and compliance information for Missouri in 2025.

Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .

Alternatively, employers can automatically calculate payroll withholding information by using ezPaycheck.

Missouri Tax Information

General Information
State Abbreviation MO
State Tax Withholding State Code 29
Acceptable Exemption Form MO W-4
Basis For Withholding State exemptions and the amount of Federal Income Tax withheld each pay period
Acceptable Exemption Data S, M, N, H / Total Allowances Claimed
TSP Deferred Yes
Special Coding

Determine the Total Number of Allowances Claimed field as follows:

First Position: S = Single; M = Married, One Spouse Working; N = Married, Both Spouses Working; H = Head of Household

Second and Third Positions: Enter the total number of allowances claimed. If less than 10, precede with a zero.

Additional Information None

How to Calculate Missouri Taxes

  1. Start with the employee’s gross biweekly wages.
  2. Subtract any nontaxable biweekly Thrift Savings Plan (TSP) contributions and nontaxable Federal Health Benefits Plan payments (including dental, vision, and flexible spending accounts) from the gross wages.
  3. Add any taxable biweekly fringe benefits (e.g., taxable life insurance) to the amount from Step 2 to obtain the adjusted gross biweekly wages.
  4. Multiply the adjusted gross biweekly wages by 26 to obtain the gross annual wages.
  5. Identify the employee’s filing status and the total number of allowances from the MO W-4. Also note if the employee is Single (S), Married-One Spouse Working (M), Married-Both Working (N), or Head of Household (H).
  6. Determine the standard deduction based on filing status (see Deductions section). Subtract this standard deduction from the gross annual wages.
  7. Missouri basis for withholding includes the amount of Federal Income Tax withheld each pay period. Subtract the annualized amount of Federal Income Tax withheld from the result of Step 6. (Annualize by multiplying the per-pay-period federal withholding by 26.)
  8. The remainder is the annual Missouri taxable income. Apply the annual Missouri taxable income to the Missouri tax table (see Tax Chart section) to determine the annual Missouri income tax withholding.
  9. Divide the annual Missouri income tax withholding by 26 to obtain the biweekly Missouri income tax withholding.

By following these steps and using the provided tables, you can determine the proper Missouri tax withholding for your employees. If you prefer an easier method, consider using ezPaycheck to automate the calculations.

Want to calculate in a easier way? Learn how to calculate Missouri taxes via ezPaycheck below.

Learn More

Deductions, Allowances, and Exemptions

Missouri uses standard deductions based on filing status to determine taxable income.

Missouri Standard Deduction Table
Filing Status Standard Deduction
Single $15,000
Married (Joint Income or Separate) $15,000
Married (One Spouse Working) $30,000
Head of Household $22,500

If allowances or additional exempt amounts apply, incorporate them as per the MO W-4 instructions. The number of allowances will be encoded per the Special Coding instructions (S, M, N, H plus allowance number). While the prompt does not specify a per-allowance dollar amount, ensure these are applied according to Missouri withholding guidelines.

Tax Withholding Tables

The following table applies to all filing statuses. Determine the annual Missouri taxable income (after deductions and incorporating federal withholding) and apply the rates below.

Missouri Tax Withholding Table (Annual)
Over But Not Over Tax Rate Of Excess Over
$0 $1,313.01 $0 0% $0
$1,313.01 $2,626.01 $0 2% $1,313.01
$2,626.01 $3,939.01 $26.26 2.5% $2,626.01
$3,939.01 $5,252.01 $59.085 3% $3,939.01
$5,252.01 $6,565.01 $98.475 3.5% $5,252.01
$6,565.01 $7,878.01 $144.43 4% $6,565.01
$7,878.01 $9,191.01 $196.95 4.5% $7,878.01
$9,191.01 and over $256.035 4.7% $9,191.01

After determining the annual Missouri tax withholding, divide by 26 to find the biweekly withholding amount.

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Automate Payroll with ezPaycheck

ezPaycheck is an easy-to-use payroll software designed with small businesses in mind: simple, reliable, and affordable. It can help you automatically calculate Missouri state taxes, print paychecks, generate reports, and print tax forms. No internet connection needed.

Try it free for 30 days with no obligation and no credit card needed. ezPaycheck is available for both Windows and Mac computers.