{
  "$comment": "Missouri 2026: progressive 0%–4.7% on Missouri taxable income = federal AGI − federal income tax deduction (35%/25%/15%/5%/0% of federal tax by Missouri AGI, capped at $5,000 / $10,000 MFJ) − federal standard deduction.",
  "country": "us",
  "jurisdiction": "us-mo",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Chicago"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 2,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "1348",
            "rate": "0"
          },
          {
            "upTo": "2696",
            "rate": "0.02"
          },
          {
            "upTo": "4044",
            "rate": "0.025"
          },
          {
            "upTo": "5392",
            "rate": "0.03"
          },
          {
            "upTo": "6740",
            "rate": "0.035"
          },
          {
            "upTo": "8088",
            "rate": "0.04"
          },
          {
            "upTo": "9436",
            "rate": "0.045"
          },
          {
            "upTo": null,
            "rate": "0.047"
          }
        ],
        "mfj": [
          {
            "upTo": "1348",
            "rate": "0"
          },
          {
            "upTo": "2696",
            "rate": "0.02"
          },
          {
            "upTo": "4044",
            "rate": "0.025"
          },
          {
            "upTo": "5392",
            "rate": "0.03"
          },
          {
            "upTo": "6740",
            "rate": "0.035"
          },
          {
            "upTo": "8088",
            "rate": "0.04"
          },
          {
            "upTo": "9436",
            "rate": "0.045"
          },
          {
            "upTo": null,
            "rate": "0.047"
          }
        ],
        "mfs": [
          {
            "upTo": "1348",
            "rate": "0"
          },
          {
            "upTo": "2696",
            "rate": "0.02"
          },
          {
            "upTo": "4044",
            "rate": "0.025"
          },
          {
            "upTo": "5392",
            "rate": "0.03"
          },
          {
            "upTo": "6740",
            "rate": "0.035"
          },
          {
            "upTo": "8088",
            "rate": "0.04"
          },
          {
            "upTo": "9436",
            "rate": "0.045"
          },
          {
            "upTo": null,
            "rate": "0.047"
          }
        ],
        "hoh": [
          {
            "upTo": "1348",
            "rate": "0"
          },
          {
            "upTo": "2696",
            "rate": "0.02"
          },
          {
            "upTo": "4044",
            "rate": "0.025"
          },
          {
            "upTo": "5392",
            "rate": "0.03"
          },
          {
            "upTo": "6740",
            "rate": "0.035"
          },
          {
            "upTo": "8088",
            "rate": "0.04"
          },
          {
            "upTo": "9436",
            "rate": "0.045"
          },
          {
            "upTo": null,
            "rate": "0.047"
          }
        ]
      },
      "deductions": [
        {
          "type": "federalIncomeTax",
          "id": "federal-tax-deduction",
          "label": "Federal income tax deduction (percentage by Missouri AGI)",
          "cap": {
            "single": "5000",
            "mfj": "10000",
            "mfs": "5000",
            "hoh": "5000"
          },
          "rateSchedule": {
            "single": [
              {
                "agiUpTo": "25000",
                "value": "0.35"
              },
              {
                "agiUpTo": "50000",
                "value": "0.25"
              },
              {
                "agiUpTo": "100000",
                "value": "0.15"
              },
              {
                "agiUpTo": "125000",
                "value": "0.05"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "25000",
                "value": "0.35"
              },
              {
                "agiUpTo": "50000",
                "value": "0.25"
              },
              {
                "agiUpTo": "100000",
                "value": "0.15"
              },
              {
                "agiUpTo": "125000",
                "value": "0.05"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "25000",
                "value": "0.35"
              },
              {
                "agiUpTo": "50000",
                "value": "0.25"
              },
              {
                "agiUpTo": "100000",
                "value": "0.15"
              },
              {
                "agiUpTo": "125000",
                "value": "0.05"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "25000",
                "value": "0.35"
              },
              {
                "agiUpTo": "50000",
                "value": "0.25"
              },
              {
                "agiUpTo": "100000",
                "value": "0.15"
              },
              {
                "agiUpTo": "125000",
                "value": "0.05"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "federalStandardDeduction",
          "id": "standard-deduction",
          "label": "Missouri standard deduction (federal amount)"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Federal \"other taxes\" (MO-1040 line 10) in the federal income tax deduction",
    "Married filing combined: separate per-spouse tax computation by income percentage (modelled as single earner)",
    "Kansas City and St. Louis 1% earnings taxes",
    "Additional standard deduction for age 65+/blind; itemized deductions",
    "Property tax credit and other credits",
    "Round-to-whole-dollar return conventions and rounded chart base amounts"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
      "title": "Missouri 2026 individual income tax — calendar year",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
      "title": "2026 Missouri Withholding Tax Formula (rev. 11/21/2025) — state income tax on wages computed from a rate schedule",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
      "title": "2026 Missouri Withholding Tax Formula (rev. 11/21/2025) — annual percentage table: $0–$1,348 0%, 2%, 2.5%, 3%, 3.5%, 4%, 4.5% in $1,348 steps; over $9,436 4.7%",
      "retrieved": "2026-10-07",
      "note": "Provisional: the 2026 MO-1040 tax rate chart is not yet published; the withholding table uses the inflation-indexed 2026 bands and the 4.7% top rate (SB 3 (2022) revenue trigger did not cut the rate for 2026). Married filing combined modelled as single earner (separate per-spouse computation), so mfj uses the same bands."
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
      "title": "2026 Missouri Withholding Tax Formula — standard deduction Single/MFS $16,100, HoH $24,150, married (spouse not working) $32,200 — equal to the 2026 federal basic standard deduction",
      "retrieved": "2026-10-07",
      "note": "Missouri standard deduction = federal standard deduction (RSMo 143.131)."
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf",
      "title": "Form MO-1040 (2025) lines 9–13 and instructions — federal income tax deduction = total federal tax (not withholding) × 35% (MO AGI ≤ $25,000), 25% ($25,001–$50,000), 15% ($50,001–$100,000), 5% ($100,001–$125,000), 0% (over $125,000); not to exceed $5,000 ($10,000 married filing combined)",
      "retrieved": "2026-10-07",
      "note": "RSMo 143.171 percentages and caps are fixed in statute; assumed unchanged for 2026."
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf",
      "title": "Form MO-1040 — Missouri AGI starts from federal AGI (line 1); no wage-related modifications",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf",
      "title": "Form MO-1040 — no personal or dependent exemption/credit (removed from 2018)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://dor.mo.gov/forms/MO-1040%20Instructions_2025.pdf",
      "title": "Form MO-1040 starts from federal AGI, so 401(k)/403(b)/457(b) deferrals, HSA and cafeteria-plan exclusions follow federal treatment",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://labor.mo.gov/des/employers",
      "title": "Missouri DOLIR — unemployment tax is employer-paid; Missouri has no employee-paid SDI/PFML",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
      "title": "MoneyOtter rounds the annual liability to the cent (return rounds to whole dollars)",
      "retrieved": "2026-10-07"
    }
  ]
}