Missouri Public Pension Exemption

Married couples with Missouri adjusted gross income less than $100,000 and single individuals with Missouri adjusted gross income less than $85,000, may deduct up to 100% of their public retirement benefits, to the extent the amounts are included in their federal adjusted gross income.

A breakdown of the yearly percentage is as follows:

Missouri Public Pension Exemption
Year Limit
2009 50%
2010 65%
2011 80%
2012 and forward 100%
  • The total public pension exemption is limited to $36,976 for each spouse.
  • Married couples with Missouri adjusted gross income greater than $100,000 and single individuals with Missouri adjusted gross income greater than $85,000, may qualify for a partial exemption.
  • There is no age requirement for eligibility.

Visit www.dor.mo.gov for more information regarding eligibility. Or you may contact the Missouri Department of Revenue at (573) 751-3505, email income@dor.mo.gov or consult a tax professional for more information.

Missouri Income Tax Withholding Information

PSRS/PEERS employees do not offer tax advice. The following information is provided as a reference only. It is recommended that you speak with your tax professional or the Missouri Department of Revenue for tax advice.