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Taxation of Employee Benefits: Missouri

Taxation of Employee Benefits requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Rena Pirsos, XpertHR Legal Editor

Summary

  • Same-sex marriage is legal in Missouri and, based on the US Supreme Court ruling in Obergefell v. Hodges, the value of health insurance benefits provided to an employee's same-sex spouse is not subject to income tax withholding. Same-sex civil unions and domestic partnerships are not recognized in the state; the value of any benefits provided to such partners is subject to income tax withholding. See Same-Sex Couple Health Insurance Benefits.