Missouri inheritance law decides who gets your property after you die through three overlapping sets of rules: intestate succession when there is no will, formal requirements for a valid will, and protected shares for surviving spouses and certain children that apply even when a will exists. Chapter 474 of the Revised Statutes handles distribution and will formalities, Chapter 473 governs probate, and separate provisions cover non-probate transfers like transfer-on-death accounts. Missouri has no state estate or inheritance tax.
Who Inherits When There Is No Will
If you die without a valid will in Missouri, Section 474.010 sets a fixed hierarchy. The surviving spouse’s share depends on who else survives and whether any children belong only to the decedent.
- Spouse and no descendants: the spouse takes the entire estate.
- Spouse plus descendants who are all also descendants of that spouse: the spouse receives the first $20,000 of the estate plus half of what remains, and the descendants split the rest.
- Spouse plus any descendant who is not also the spouse’s: the spouse receives half of the estate with no $20,000 preference, and the descendants divide the other half.
The third category catches blended families off guard. A surviving stepparent’s share drops significantly when any of the decedent’s children came from a prior relationship.1Missouri Revisor of Statutes. Missouri Revised Statutes 474.010 – General Rules of Descent
With no surviving spouse, the entire estate passes to the decedent’s children in equal shares. A deceased child’s share drops down to that child’s own descendants. Without any spouse or descendants, the estate goes to the decedent’s parents, then siblings, then progressively more distant relatives. If no living relatives can be identified, the property escheats to the state.1Missouri Revisor of Statutes. Missouri Revised Statutes 474.010 – General Rules of Descent
The 120-Hour Survival Rule
An heir must outlive the decedent by at least 120 hours (five days) to inherit under intestate succession. An heir who dies within that window is treated as having predeceased the decedent, and the share moves to the next person in line. The rule exists so property does not bounce rapidly through two estates after accidents that kill family members together. The only exception: the rule is set aside if applying it would send the entire estate to the state.2Missouri Revisor of Statutes. Missouri Revised Statutes 474.015 – Failure to Survive Decedent by 120 Hours
What Makes a Missouri Will Valid
The testator must be at least 18 years old or an emancipated minor, and of sound mind.3Missouri Revisor of Statutes. Missouri Revised Statutes 474.310 – Who May Make Will The will itself must be in writing, signed by the testator (or signed by another person at the testator’s direction and in the testator’s presence), and signed by at least two competent witnesses in the testator’s presence. Missing any of these steps can void the entire document.4Missouri Revisor of Statutes. Missouri Revised Statutes 474.320 – Will Form, Execution, Attestation
Choosing witnesses who are not beneficiaries is the safer practice. The statute does not expressly bar beneficiary witnesses, but a witness’s inheritance can be reduced or questioned later, so disinterested witnesses avoid the fight.
Missouri does not recognize holographic wills. A handwritten document signed only by the testator, without the two witnesses, will not be admitted to probate no matter how clearly it states the person’s wishes.
A will can be made “self-proving” at signing or afterward. The testator and witnesses sign an acknowledgment before an officer authorized to administer oaths, usually a notary public, who attaches a certificate under seal. The probate court then accepts the will without requiring the witnesses to appear and testify unless someone formally contests it, which saves time and expense.5Missouri Revisor of Statutes. Missouri Revised Statutes 474.337 – Written Will Self-Proved, How
Protections That Override a Will
Even when a will is valid, Missouri gives surviving spouses and some children shares the testator cannot take away.
The Spouse’s Elective Share
A surviving spouse who is unhappy with what the will provides can elect to take against the will under Section 474.160. The elective share functions as a floor: if the will leaves the spouse less, the spouse can claim the statutory amount instead. It is generally one-third of the estate when the decedent left descendants, and one-half when there are none.6Missouri Revisor of Statutes. Missouri Revised Statutes 474.160 – Elective Share of Surviving Spouse
Children Born After the Will
Section 474.240 protects children who were born or adopted after the will was signed and accidentally left out. An omitted child receives the same share they would have received under intestate succession. Three exceptions apply: the omission appears intentional from the will’s language, the testator had other children at the time and left substantially everything to the omitted child’s other parent, or the testator already provided for the child through a transfer outside the will.7Missouri Revisor of Statutes. Missouri Revised Statutes 474.240 – Share of Omitted Children, How Determined
This statute reaches only after-born or after-adopted children. A child who existed when the will was signed and was simply left out is not presumed to be a mistake. Missouri lets a testator disinherit an existing child without even mentioning them, though naming the intent in the will removes any ambiguity.
Homestead and Family Allowances
Before the estate is fully distributed, Missouri pays a homestead allowance to the surviving spouse, or to unmarried minor children if there is no surviving spouse. The allowance can be up to 50% of the estate’s value but is capped at $15,000. It is exempt from all creditor claims against the estate and comes on top of any family allowance or exempt property.8Missouri Revisor of Statutes. Missouri Revised Statutes 474.290 – Homestead Allowance A separate family allowance under Section 474.260 covers living expenses for the surviving spouse and unmarried minor children during probate. The homestead allowance is offset against the recipient’s eventual distributive share, but it will not be reduced below the allowance amount if the share turns out to be smaller.
Assets That Skip the Will
Not everything passes under a will. Property with a built-in transfer mechanism goes directly to the named beneficiary, and that designation overrides anything the will says. Life insurance proceeds, retirement accounts, jointly held property with survivorship rights, and assets in a living trust all transfer outside probate.9Internal Revenue Service. Gifts and Inheritances
Missouri also allows owners to register property in “beneficiary form” using transfer-on-death (TOD) or pay-on-death (POD) designations. Under Section 461.028, you add language like “transfer on death to [beneficiary name]” to the account record or ownership instrument. The beneficiary collects by presenting a death certificate and verifying identity, with no probate.10Missouri Revisor of Statutes. Missouri Revised Statutes 461.028 – Registration of Property in Beneficiary Form, Effect
The point to grasp: a beneficiary form on the account controls, not the will. If your will leaves a savings account to your daughter but the POD form names your brother, your brother gets it. Keeping those forms current after marriage, divorce, or the birth of a child is one of the most overlooked parts of estate planning.
How Probate Works
Chapter 473 governs Missouri probate. The process begins when someone files the will, if one exists, with the probate division of the circuit court in the county where the decedent lived.11Justia. Missouri Revised Statutes Chapter 473 – Probate Code, Administration of Decedents Estates The court appoints a personal representative to manage the estate. If the will names someone, the court generally honors that choice. Otherwise the court selects an appropriate person, often the surviving spouse or an adult child. The representative inventories the assets, notifies creditors, pays valid debts, and distributes what remains.
Deadline for Creditors
Creditors have six months from the date of the first published notice of letters testamentary or administration to file claims. A creditor who received actual mailed or served notice gets two months from that date, or the six-month publication window, whichever is later. Claims not filed within these deadlines are permanently barred.12Missouri Revisor of Statutes. Missouri Revised Statutes 473.360 – Limitations on Filing of Claims, When Claims Barred
Small Estate Shortcut
Under Section 473.097, if the estate’s total value, after subtracting liens, debts, and encumbrances, does not exceed $40,000, the distributees can collect both personal and real property without waiting for letters testamentary or administration. They file an affidavit with the court confirming the estate qualifies, along with a death certificate and proof of their entitlement. The small estate affidavit avoids the cost and delay of full probate.13Missouri Revisor of Statutes. Missouri Revised Statutes 473.097 – Small Estate, Distribution of Assets Without Letters
Contesting a Will
A will contest is a legal challenge filed in probate court by someone with a financial stake in the outcome. Missouri gives interested parties six months after the will is admitted to probate, or six months after the first publication of notice of letters on the estate, whichever is later, to bring a contest. Missing that window generally forfeits the right to challenge.
The most common ground is undue influence: someone pressured or manipulated the testator into changing the will in that person’s favor. Courts look at the testator’s vulnerability, the alleged influencer’s opportunity and motive, and whether the will contains suspicious changes from earlier versions. Missouri requires clear and convincing evidence to invalidate a will on this basis, a higher bar than the ordinary civil standard.
A challenger can also argue lack of testamentary capacity, meaning the testator did not understand what property they owned, who their natural heirs were, or what signing the will accomplished. Advanced dementia or severe cognitive impairment at the time of signing can support the claim. Courts weigh medical records, testimony from people who interacted with the testator around the time of signing, and expert evaluations. A diagnosis alone is rarely enough; the question is capacity on the specific day of signing.
Fraud (tricking the testator about the will’s contents or relevant facts) and forgery (a signature that is not genuine) are less common but equally valid grounds. Both require strong evidence, and fraud claims may have a discovery rule that starts the clock when the fraud is uncovered rather than when the will was signed.
Taxes on Missouri Inheritances
Missouri imposes no state estate tax and no state inheritance tax. The state eliminated its estate tax for deaths occurring after January 1, 2005, leaving federal estate tax as the only estate-level concern.
The federal estate tax exemption for 2026 is $15 million per individual, or up to $30 million for a married couple using portability. Estates below those thresholds owe no federal estate tax, and the vast majority of Missouri estates fall well under the line.
Step-Up in Basis
When you inherit property, your tax basis is generally its fair market value on the date of the decedent’s death, not what the decedent originally paid. The step-up can sharply reduce capital gains tax if you sell. If your parent bought a house for $80,000 and it was worth $300,000 at death, your basis is $300,000. Sell it for $310,000 and you owe capital gains tax on $10,000, not on the $220,000 gain the original owner would have faced.9Internal Revenue Service. Gifts and Inheritances
You report any sale of inherited property on Schedule D of your Form 1040. Federal law requires the basis you report to be consistent with the value determined for estate tax purposes, and an accuracy-related penalty can apply if you overstate it.9Internal Revenue Service. Gifts and Inheritances