1099 Quarterly Taxes in Missouri (2025-2026)
If you're self-employed in Missouri — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Missouri Department of Revenue (state). Missouri's top marginal rate is 4.95%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Missouri state income tax (2025)
Missouri uses a progressive bracket system on top of federal tax. For single filers in 2025:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $1,273 | 2.00% |
| $1,273 – $2,546 | 2.50% |
| $2,546 – $3,819 | 3.00% |
| $3,819 – $5,092 | 3.50% |
| $5,092 – $6,365 | 4.00% |
| $6,365 – $7,638 | 4.50% |
| $7,638 – $8,911 | 4.85% |
| $8,911+ | 4.95% |
How to pay Missouri estimated taxes
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Missouri state estimated payments as well — most states piggyback on the federal schedule. Pay Missouri taxes through the Missouri Department of Revenue's online portal: mytax.mo.gov. You can also mail Form MO-1040ES with a check.
Missouri-specific quirk freelancers miss
Missouri has many narrow brackets but the top rate of 4.95% kicks in at relatively low income (~$9k). Effectively, most freelancers above subsistence-level pay the top rate. Kansas City and St. Louis residents owe additional 1% city earnings tax.
Common deductions for Missouri freelancers
- Missouri allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Missouri's rules for state conformity.
- MO conforms to federal QBI deduction starting 2023.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Missouri taxable income.
- Self-employed health insurance premiums are deductible federally.