How to apply for Social Security State Income Tax Exemption — Missouri

Who it's for

Since tax year 2024, Missouri does not tax Social Security retirement benefits for residents 62 and older, or Social Security disability benefits at any age — with no income limits (the old $85,000/$100,000 caps were removed). Eligible taxpayers can also subtract public pension benefits up to the maximum Social Security amount. The deduction is claimed on the Missouri income tax return — no separate application.

What you'll need

• Missouri income tax return (the deduction is claimed on the return)

Where to apply

Step by step

1. Confirm you qualify — you must be a Missouri resident who receives Social Security retirement benefits and are age 62 or older, or receive Social Security disability benefits at any age.
2. Gather your tax documents, including any forms that show Social Security benefits included in your federal adjusted gross income.
3. File your Missouri income tax return online through the Missouri Department of Revenue.
4. Claim the Social Security exemption directly on your Missouri income tax return — no separate application is needed.
5. If you also receive public pension benefits, use your Missouri income tax return to subtract those benefits up to the maximum Social Security amount allowed.

What to expect: After filing your Missouri income tax return, the exemption is applied as part of your return — there is no separate approval process. The exact benefit amount depends on your individual tax return figures. Because this exemption is claimed annually, you will need to include it on your Missouri income tax return each year. Processing times for tax returns vary, so contact the Missouri Department of Revenue directly for an estimate if needed.

Renewals

annual