--- type: Concept title: MO ABLE Accounts in Missouri description: A MO ABLE account is a tax-advantaged savings account for a person whose disability began before age 46; up to $100,000 is excluded from SSI, and it complements a special needs trust. resource: https://nemolegal.com/mo-able-accounts-missouri-disability-planning/ tags: [able-account, mo-able, 529a, missouri, ssi, medicaid, disability] timestamp: 2026-06-18 jurisdiction: Missouri author: Patrick Nolan --- # Summary A MO ABLE account is a tax-advantaged savings account for Missourians with disabilities, authorized under Missouri's ABLE Act (RSMo Chapter 166) and the federal Stephen Beck Jr. ABLE Act of 2014 (26 U.S.C. ยง529A). Up to $100,000 is excluded from SSI's $2,000 resource limit, and funds grow tax-free when used for qualified disability expenses. The beneficiary owns the account. # Eligibility Available to a person whose disability began before age 46 (the threshold rose from 26 effective January 1, 2026), with marked and severe functional limitations expected to last at least twelve months. Eligibility is automatic for someone receiving SSI or SSDI; otherwise a physician certification applies. Missouri's program is open nationwide, and Missouri residency is not required. # Effect on SSI and Medicaid The first $100,000 in an ABLE account is generally ignored for SSI's $2,000 resource limit. Above $100,000, SSI cash benefits are suspended, not terminated, and resume when the balance drops. Medicaid eligibility continues regardless of the ABLE balance. # Contribution limits - Annual limit (2026): $20,000 total from all sources, tied to the federal gift-tax exclusion - ABLE to Work: an employed owner not in an employer retirement plan may contribute additional earned income - Overall Missouri cap: aligned with the state 529 limit, currently $550,000 # Qualified disability expenses Broad: housing, rent, utilities, food, transportation, therapy, insurance premiums, assistive technology, education, and personal support services. If it relates to the disability and improves health, independence, or quality of life, it likely qualifies. # MO ABLE program mechanics MO ABLE is administered by the Missouri State Treasurer's office on the STABLE platform. Enrollment is online and takes about ten minutes (Social Security number, date of birth, permanent address). A minor's account is run by an authorized legal representative. The minimum initial deposit is $25, with no monthly maintenance fees for Missouri residents as of 2026, Vanguard-based investment options, an FDIC-insured savings option, and a reloadable prepaid debit card option. # Tax incentives Missouri allows a state income-tax deduction for MO ABLE contributions: up to $8,000 for single filers and $16,000 for married couples filing jointly, deducted from Missouri adjusted gross income. A federal Saver's Credit may also apply to eligible owners who contribute to their own account. # Medicaid payback At the owner's death, funeral and burial expenses are paid first, then outstanding qualified disability expenses. After that, if the owner used Medicaid after opening the account, the state may seek reimbursement for Medicaid paid since the account was opened. # Using ABLE with a special needs trust A person can have both, and they serve different roles. The special needs trust is the vault for larger, long-term assets, inheritances, and life-insurance proceeds, with stronger creditor and Medicaid-recovery protection. The ABLE account is the checking account for controlled, day-to-day spending the beneficiary can manage with autonomy. A trust can fund an ABLE account for day-to-day expenses, though ABLE housing distributions can still affect SSI in some cases, so the two should be coordinated. # Decision rule For smaller amounts the beneficiary can manage day to day, use a MO ABLE account. For larger amounts, third-party control, or stronger protection from creditors and Medicaid recovery, use a special needs trust. The strongest plans use both, with the trust as the vault and the ABLE account as the spending account. # Related - [Special Needs Trust Overview](/okf/special-needs-trusts/overview.md) - [The Three Types](/okf/special-needs-trusts/three-types.md) - [What It Covers](/okf/special-needs-trusts/what-it-covers.md)