MO-1041: Missouri Fiduciary Income Return and Instructions (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-1041 is Missouri’s 2025 fiduciary income tax return for estates and trusts. It reports Missouri taxable income, fiduciary adjustments, tax, credits, payments, and any refund or amount due, along with beneficiary information.
Who files this form
File Form MO-1041 for:
- Every resident estate or trust required to file federal Form 1041.
- Every nonresident estate or trust with any taxable income from Missouri sources or gross income of $600 or more from Missouri sources.
A resident estate is the estate of someone domiciled in Missouri at death. A trust's resident status depends on the creator's Missouri domicile under the rules in the form and having at least one income beneficiary who was a Missouri resident on the last day of the taxable year.
When it's due
- 2025 calendar-year returns: File by April 15, 2026.
- Fiscal-year returns beginning in 2025: File by the 15th day of the fourth month after the taxable year closes.
- If the due date falls on a Saturday, Sunday, or legal holiday, the return and payment are timely if filed on the next business day.
An extension to file does not extend the time to pay. If you expect to owe Missouri fiduciary tax, file Form MO-60 with your payment by the return's original due date.
What you'll need
Complete your federal return first. Have these items ready:
- A copy of federal Form 1041 and supporting schedules, including Schedule K-1, to attach.
- The estate or trust's federal identification number, the fiduciary's name, title, and address, and the decedent's Social Security number for an estate.
- A list of all beneficiaries and their home addresses, which are required to verify residency.
Depending on your return, also include:
- Form MO-60, if filed, or your federal extension, Form 7004.
- Form MO-NRF for applicable nonresident situations.
- Form MO-CR and a copy of the other state's return when claiming credit for income tax paid to another state.
- Form MO-TC and applicable schedules, certificates, and federal forms when claiming miscellaneous tax credits.
- Explanations and supporting records requested for adjustments, deductions, and other line amounts.
- A check or money order for the amount due on Line 23, if applicable.
How to file
Electronic filing: Estates and trusts may file Missouri Form MO-1041 through the joint federal and state Modernized E-File (MeF) system. Filing information is available at the Department's fiduciary tax page.
Mail filing: Sign the return, attach the required documents, and mail it to:
Missouri Department of Revenue
P.O. Box 3815
Jefferson City, MO 65105-3815
Payment: Missouri does not accept electronic payments for MO-1041. Mail a check or money order in U.S. funds, payable to Missouri Director of Revenue, to the address above. Write the federal identification number and a daytime telephone number on the payment.
Common mistakes
- Forgetting to sign: The return is not valid unless the fiduciary signs it.
- Treating an extension as extra time to pay: A 5 percent addition to tax applies if tax is not paid by the original due date.
- Using mismatched fiscal-year dates: The Missouri return's beginning and ending dates must match the federal return.
- Claiming an exemption on a final return: The form states that the exemption is not allowed on a final return.
- Leaving out the other state's return: The credit for tax paid to another state may be denied without it.
- Sending cash or a postdated check: Do not send cash. Checks are cashed upon receipt, so do not postdate them.
Questions people ask
Does a federal extension also cover the Missouri return?
Yes, if you receive a federal fiduciary filing extension and do not expect to owe additional Missouri fiduciary tax. Attach a copy of federal Form 7004 when you file the Missouri return.
What if a nonresident estate or trust has both Missouri and non-Missouri income?
Check Box K, omit Lines 1 through 9, and complete and attach Form MO-NRF. Enter Missouri taxable income from Form MO-NRF, Part 5, Line 9 on MO-1041, Line 10.
Can a resident estate or trust stop after the filing questions?
If the answers to Questions F through I are all “No,” do not complete the remainder of the form. If Missouri-source income was distributed to nonresident beneficiaries, complete Form MO-NRF, Parts 1, 2, 4, and 6.
How do I amend a Missouri fiduciary return?
Use Form MO-1041 and check the amended-return box. Complete the entire return with corrected figures, attach a statement explaining the amendment, and include copies of the federal changes and federal amended return. Federal taxable income changes must be reported to Missouri within 90 days after the final determination of the change.