Missouri Probate and Estate Tax Laws
Created by FindLaw's team of legal writers and editors | Last reviewed February 21, 2018
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Probate is the legal process that occurs after a person (the "decedent") dies, with or without a valid will. If the decedent dies with a valid will, then the property is distributed according to the will. If a person dies without a will, then Missouri's probate law dictates how the decedent's assets are distributed. Probate isn't always required when someone dies, depending on what assets are in the estate.
Types of Estate Administration
Probate cases in Missouri are handled at the local county circuit court in the probate division. The process of administering the estate will vary depending on whether the decedent had a valid will and the type of probate administration the decedent's estate will have to go through. In Missouri, if a decedent’s estate is small enough, the law allows you to skip probate altogether and use a simplified process. Otherwise, you'll need to go through a formal probate process in court, either "independent" or "supervised" depending on the circumstances.
Estate Tax
Missouri law based a state estate or death tax on the Internal Revenue Service (IRS) estate tax credit. As the IRS stopped allowing state death tax credits after January 1, 2005, Missouri's estate tax is no longer imposed. If, however, the IRS reinstates a state-based estate tax credit, than the Missouri estate tax and tax return will again be required.
Code Sections |
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Types of Estate Administration |
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What Assets Go Through Probate? |
Probate is necessary when a person dies with property in his or her name or with rights to receive property. Examples of having property at death include:
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What Assets Skip Probate Entirely? |
Some assets skip probate and go directly to the beneficiary or co-owner. For example:
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Estate Taxes |
Since 2005, Missouri doesn't have a separate state death tax or estate tax. |
What Other Taxes Must be Paid? |
The estate must file and pay all necessary state and federal taxes including:
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Note: State laws are always subject to change through the passage of new legislation, rulings in the higher courts (including federal decisions), ballot initiatives, and other means. While we strive to provide the most current information available, please consult an attorney or conduct your own legal research to verify the state law(s) you are researching.
Related Resources
Get Legal Help Understanding Missouri's Probate and Estate Tax Laws
Estate issues can involve a lot of complicated considerations, and some decisions can have costly tax consequences. Contact a local tax attorney who can help you get a better understanding of Missouri's probate and estate tax laws, and guide you through the estate planning process.
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