SCorpDesk / 2026 S-Corp & QBI Guides / Missouri (MO) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Missouri (MO) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Missouri?
In Missouri (MO), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form MO-1120S). For the Pass-Through Entity Tax (PTET) deduction: 4.70% Missouri Affected Business Entity (PTET). Entity-level franchise/minimum tax: $0 Franchise Tax.
In Missouri (MO), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form MO-1120S). For the Pass-Through Entity Tax (PTET) deduction: 4.70% Missouri Affected Business Entity (PTET). Entity-level franchise/minimum tax: $0 Franchise Tax.
Open Missouri 2026 S-Corp & 20% Permanent QBI Calculator
2026 Missouri (MO) S-Corporation Statutory Tax Matrix
| Missouri S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form MO-1120S) |
| Pass-Through Entity Tax (PTET) Election | 4.70% Missouri Affected Business Entity (PTET) |
| Annual Minimum / Franchise Tax | $0 Franchise Tax |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Missouri require a separate state S-Corp election in 2026?
For Missouri (MO): Recognizes Federal Form 2553 (Form MO-1120S).
What is the Missouri S-Corp franchise or minimum tax for 2026?
In Missouri: $0 Franchise Tax.