Missouri Deducts Military Pay, Pensions and Drill Pay
Active duty pay is 100% deductible, military pension income is subtracted on Form MO-A, and inactive-duty drill pay for Guard and Reserve members is deductible in full from tax year 2024 under a separate provision.
Verified August 25, 2026
What this benefit is
Active duty pay is 100% deductible, military pension income is subtracted on Form MO-A, and inactive-duty drill pay for Guard and Reserve members is deductible in full from tax year 2024 under a separate provision.
What it's worth: Active duty pay fully deducted; pensions subtracted; drill pay fully deducted from 2024
- The saving is your marginal state rate applied to the amount excluded, so it depends on your bracket. We do not publish a figure that would misstate it.
- Inactive duty (drill) pay for National Guard and Reserve members is deducted under RSMo 143.175. It phased in from 20% for 2020 to 100% for tax year 2024 onward.
- The Department of Revenue asks for Leave and Earnings Statements to be attached in support of the drill pay deduction. Without them it may be disallowed.
Who is entitled to it
- You receive military retired pay.
- Your home is in Missouri.
Not sure whether that describes you?
Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.
How to claim it
Deadline: April 15, with your return- 1Claim the subtraction or deduction on your state return for the year.
- File with
- Your state revenue department, with your annual return
- Documents you will need
- form 1099 r
- Annual
- Claimed once a year.
Sources
- authority · published policyRSMo §143.174
- operating · published policyMissouri Department of Revenue — Military Income Deduction
This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.