Missouri estimated tax due dates for 2026
Missouri estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
| Payment | Missouri due date |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 |
Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Missouri estimated tax?
You are required to file a declaration of estimated tax if your Missouri estimated tax is expected to be $100.00 or more (Section 143.521.1, RSMo). Missouri estimated tax is the expected income tax less the sum of allowable credits, including tax withheld.
How do you avoid a Missouri underpayment penalty?
No addition to tax if each installment is timely and total payments by each due date equal or exceed installments based on: the tax shown on the preceding year's return (12-month return showing a liability); or 90% (66 2/3% for farmers) of the current-year tax. No 110% rule. The January 15 declaration is not needed if no earlier declaration was required and you file and pay by January 31.
Are there local estimated payments?
Kansas City and St. Louis city earnings taxes are administered by those cities, not the Missouri DOR, and are not paid with state estimated tax.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Missouri figures its own tax, so the state amount is separate.