According to Missouri Instructions for Form MO 1040, “You do not have to file a Missouri return if you are not required to file a federal return.”
If required to file a federal return, you may not have to file a Missouri return if:
- You are a resident with less than $1,200 of Missouri adjusted gross income
- You are a nonresident with less than $600 of Missouri source income
- The amount of your Missouri adjusted gross income is less than the standard deduction amount for your filing status.
- Single or Married Filing Separately, $12,950
- Head of Household, $19,400
- Married Filing Combined or Qualifying Widow(er), $25,900
You must use the same filing status for your Missouri return that you used on your federal return.
Note: If you are not required to file a Missouri return, but you received a Wage and Tax Statement (Form W-2) stating you had Missouri tax withheld, you must file your Missouri return to get a refund of your Missouri withholdings.
For more information, see