Updated October 8, 2026. Quick answer: No. Missouri is a common law state. At divorce, RSMo section 452.330 has the court divide marital property “in such proportions as the court deems just after considering” the relevant factors, and at death the surviving spouse can elect against the will. The IRS lists nine community property states.
Missouri community property at a glance
| Item | What the documents say |
|---|---|
| Regime | Common law |
| At divorce | The court sets apart nonmarital property and divides marital property in proportions it deems just (RSMo 452.330) |
| At a spouse’s death | A right of election: one-half of the estate if there are no lineal descendants, one-third if there are (RSMo 474.160) |
| Federal basis at the first death | A qualified joint interest between spouses: one-half is included in the estate and steps up |
| Source | Missouri Revisor of Statutes; IRS Publications 551 and 555; 26 U.S.C. 1014 |
What the Missouri statutes say
Missouri’s statute sorts property into marital and nonmarital. It states a presumption about timing: “All property acquired by either spouse subsequent to the marriage” is presumed marital property, subject to the exceptions the section lists.
At divorce in Missouri
The division is in proportions the court deems just, which the section does not define as equal.
At a spouse’s death in Missouri
Under RSMo 474.160, “a right of election is given to the surviving spouse”. The survivor receives “one-half of the estate, subject to the payment of claims” if the testator left no lineal descendants, and “the surviving spouse shall receive one-third of the estate” if there are lineal descendants.
What it does to basis when the first spouse dies
Because Missouri is not on the IRS’s list of community property states, a couple’s basis at the first death depends on title. IRS Publication 551 says to “Include one-half of the value of a qualified joint interest” in the decedent’s gross estate, and the survivor’s basis is the cost of the survivor’s own half plus the basis in the half inherited. Property in the decedent’s name alone is different: 26 U.S.C. 1014(a) gives the heir a basis equal to the property’s fair market value at the date of the decedent’s death.
Computed illustration, not tax advice: suppose a Missouri couple paid $100,000 for shares held as a qualified joint interest, and the shares are worth $400,000 when one spouse dies. The survivor’s basis is the total of two halves: $200,000 for the half that steps up plus $50,000 as the cost of the survivor’s own half, which makes $250,000. A sale at $400,000 would then show a gain of $150,000. In a community property state the same facts would give a basis of the whole $400,000. CMG’s common law step-up page goes through the difference.
What the documents do not say
- The documents read do not state a rule for a couple who moved to Missouri.
Common mistakes
- Assuming a surviving spouse always takes half; the fraction drops to one-third when the testator left lineal descendants.
- Assuming the answer in this state settles it for a couple who move; the rules depend on the state where the spouses are domiciled and, for property in a trust, on the trust.
Related: why only half steps up in a common law state, Missouri retirement taxes, and Missouri probate cost.
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Answer againSources
- RSMo 452.330 Disposition of property and debts, factors to be considered: https://revisor.mo.gov/main/OneSection.aspx?section=452.330
- RSMo 474.160 Election by surviving spouse to take against will, effect: https://revisor.mo.gov/main/OneSection.aspx?section=474.160
- IRS Publication 551, Basis of Assets (December 2025): https://www.irs.gov/pub/irs-pdf/p551.pdf
- 26 U.S.C. 1014, Basis of property acquired from a decedent (United States Code, 2024 Edition): https://www.govinfo.gov/link/uscode/26/1014?link-type=html
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.