MO-1040 — Individual Income Tax Return (Long Form)

# preamble

For Calendar Year January 1 - December 31, 2025 2025 Individual Income Tax Return - Long Form Department Use Only Form Fiscal Year Beginning (MM/DD/YY) Fiscal Year Ending (MM/DD/YY) Age 62 through 64 Yourself Spouse Age 65 or Older Blind 100% Disabled Non-Obligated Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Amended Return Print in BLACK ink only and DO NOT STAPLE. NameAddress If filing a fiscal year return enter the beginning and ending dates here. Composite Return Social Security Number Spouse's Social Security Number - - M.I. In Care Of Name (Attorney, Executor, Personal Representative, etc.) County of Residence Present Address (Include Apartment Number or Rural Route) City, Town, or Post Office State ZIP Code Last Name in 2025 _ First Name Suffix Spouse's Last NameSpouse's First Name M.I. Suffix *25322010001* You may contribute to any one or all of the trust funds on Line 51. See pages 11-12 of the instructions for more trust fund information. DeceasedDeceased in 2025 Name - - Vendor Code 0 1 Single Married Filing Combined Married Filing Separately Head of Household Qualifying Widow(er) Claimed as a Dependent

# Filing Status

(For use by S corporations or Partnerships) Federal Extension - Select this box if you have an approved federal extension. Attach a copy Federal Extension (Form 4868). Veterans Trust Fund Children's Trust Fund Elderly Home Delivered Meals Trust Fund

Missouri National Guard Trust Fund Workers Workers' Memorial Fund LEAD Childhood Lead Testing Fund

# Missouri Military

Family Relief Fund General Revenue General Revenue Fund Organ Donor Program Fund Soldiers Memorial Military Museum in St. Louis Fund Kansas City Regional Law Enforcement Memorial Foundation Fund

# Missouri Medal of Honor Fund

Department of Social Services Application of Eligibility form attached. Federal return attached. Department Use Only

% 00. % 6. Total Missouri adjusted gross income - Add columns 5Y and 5S ........... 7. Income percentages - Divide columns 5Y and 5S by total on Line 6. (Must equal 100%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Y 7S Exemptions and Deductions 00. 8. Pension, Social Security and Social Security Disability exemption (from Form MO-A, Part 3, Section D) ................................................................... 8 10. Other tax from federal return............................... 11. Total tax from federal return. Do not enter federal income tax withheld. 12. Federal tax percentage - Enter the percentage based on your 00.9 00.10 00.11 00.14 14. Missouri standard deduction or itemized deductions. (If itemizing, See Form MO-A, Part 2) • Single or Married Filing Separate-$15,750 • Head of Household-$23,625 *25322020001* Income Yourself (Y) Spouse (S) 1. Federal adjusted gross income from federal return (see instructions and worksheet on pages 6 and 7 ......... 2. Total additions (from Form MO-A, Part 1, Line 7) . . . . . . . . . . 3. Total income - Add Lines 1 and 2....................... 4. Total subtractions (from Form MO-A, Part 1, Line 19) ....... 5. Missouri adjusted gross income - Subtract Line 4 from Line 3.. 00.1S00.1Y 00.5S00.5Y 00.4S00.4Y 00.3S00.3Y 00.2S00.2Y 9. Tax from federal return .................................. 21. Farmland sold, rented, leased, or crop-shared to a beginning farmer deduction. Enter the sum of Lines 21A, 21B, and 21C on Line 21 ............................................ 00.21 20. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00.20 16. Long-term care insurance deduction .............................................. 00.16 17. Health care sharing ministry deduction............................................. 00.17 18. Active Duty Military income deduction ............................................. 00.18 00. 13. Federal income tax deduction - Multiply Line 11 by the percentage on Line 12. Enter this amount not to exceed $5,000 for an individual or $10,000 for combined filers. .............. Missouri Adjusted Gross Income, Line 6. Use the chart below to Missouri Adjusted Gross Income Range, Line 6: Federal Tax Percentage: $25,000 or less ........................................................................ 35% $25,001 to $50,000.................................................................. 25% $50,001 to $100,000................................................................15% $100,001 to $125,000............................................................... 5% $125,001 or more ..................................................................... 0% find your percentage . . . . . . . . . . . . . . . . . . . . . . . . % 19. Inactive Duty Military income deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00.19 • Married Filing Combined or Qualifying Widow(er)-$31,500 .................................. 00.1515. Additional Exemption for Head of Household and Qualifying Widow(er) ................... 21A. Sold 21C. Crop- Shared00.$ 00.$ 00.$ 21B. Rented/ Leased

00.44 35. Subtotal - Add Lines 33 and 34 ........................ *25322030001* Tax 00.29S00.29Y 29. Taxable income - Subtract Line 28 from Line 27........... 00.30S00.30Y 30. Tax (see tax chart on page 21 of the instructions).......... 00.31S00.31Y income tax return(s)................................. 31. Resident credit - Attach Form MO-CR and other states' Form MO-NRI. Attach Form MO-NRI and federal return if applicable. 32. Missouri income percentag e - Enter 100% if not completing 00.33S00.33Y multiply Line 30 by percent age on Line 32 ............... 33. Balance - Subtract Line 31 from Line 30; OR 00.34S00.34Y 34. Other taxes - Select box and attach federal form indicated. Lump sum distribution (Form 4972) Recapture of low income housing credit (Form 8611) 00.35S00.35Y 00.36 36. Total Tax - Add Lines 35Y and 35S................................................ Payments and Credits 37. MISSOURI tax withheld - Attach Forms W-2 and 1099................................. 38. 2025 Missouri estimated tax payments - Include overpayment from 2024 applied to 2025 ........ 39. Missouri tax payments for nonresident partners or S corporation shareholders - Attach Forms MO-2NR and MO-NRP ......................................................... 00.37 00.38 00.39 32S %32Y % 42. Miscellaneous tax credits (from Form MO-TC, Line 13) - Attach Form MO-TC .............. 00.42 43. Property tax credit - Attach Form MO-PTS .......................................... 00.43 44. Missouri Working Family Tax Credit (Attach Form MO-WFTC and federal return) ............ 41. Amount paid with Missouri extension of time to file (Form MO-60)........................ 00.41 40. Missouri tax payments for nonresident entertainers - Attach Form MO-2ENT ............... 00.40 00.2323. Reserved.................................................................... 25. Total deductions - Add Lines 8 and 13 through 24 .................................... 00.25 00.28S00.28Y 28. Enterprise zone or rural empowerment zone income modification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. Multiply Line 26 by appropriate percentages (%) on 00.27S00.27Y Lines 7Y and 7S ................................... 00.2424. Foster parent tax deduction ..................................................... 26. Subtotal - Subtract Line 25 from Line 6 ............................................ 00.26 Deductions Continued 00.45 45. Total payments and credits - Add Lines 37 through 44 ................................. 22. Reserved A. B. 00.22

Refund 49. If Line 45, or if amended return, Line 48, is larger than Line 36, enter the difference. 00.49 Amount of OVERPAYMENT ......................................................... 50. Amount of Line 49 to be applied to your 2026 estimated tax ............................ 00.50 51. Enter the amount of your donation in the trust fund boxes below. See instructions for additional trust fund codes. 52. Amount of Line 49 to be deposited into a Missouri 529 Education Plan (MOST) 00.52 account. Enter the total deposit amount from Form 5632............................... *25322040001* 00.51 Skip Lines 46 through 48 if you are not filing an amended return. 46. Amount paid on original return.................................................... 00.46 47. Overpayment as shown (or adjusted) on original return ................................ 00.47 D. Correction other than A, B, or C ....... Indicate Reason for Amending A. Federal audit...................... B. Net Operating Loss carryback ........ C. Investment tax credit carryback ....... 48. Amended return total payments and credits - Add Lines 45 and 46; subtract Line 47. 00.48 Enter on Line 48. .............................................................. Enter date of federal amended return, if filed. (MM/DD/YY) Enter year of credit (YY) Enter year of loss (YY) Enter date of IRS report (MM/DD/YY) Total Donation - Add amounts from Boxes 51a through 51n and enter here ................ Amended Return 53. REFUND - Subtract Lines 50, 51, and 52 from Line 49 and enter here .................... 00.53 Reserved 00. Children's Trust Fund Veterans Trust Fund Elderly Home Delivered Meals Trust Fund 00. 00. Workers' Memorial Fund Childhood Lead Testing Fund 00. 00. 00. Organ Donor Program Fund 51a. 51b. 51c. 51e. 51f. 51i. 00.51m. Additional Fund Code Additional Fund Amount 00. Kansas City Regional Law Enforcement Memorial Foundation Fund 51j. 00. Soldiers Memorial Military Museum in St. Louis Fund 51k. 00.

Missouri National Guard Trust Fund 51d. 00. 00. General Revenue Fund

# Missouri Military Family

Relief Fund 51g. 51h. 00.51n. Additional Fund Code Additional Fund Amount 00. MIssouri Medal of Honor Fund 51l.

Mail to: Balance Due: Refund or No Amount Due: Fax: (573) 522-1762 Missouri Department of Revenue Missouri Department of Revenue Email: incometaxprocessing@dor.mo.gov P.O. Box 329 P.O. Box 500 Submission of Individual Income Tax Returns Jefferson City, MO 65105-0329 Jefferson City, MO 65105-0500 Email: income@dor.mo.gov Phone: (573) 751-7200 Phone: (573) 751-3505 Inquiry and correspondence

Yes No Preparer's Telephone Signature Preparer's Signature Spouse's Signature (If filing combined, BOTH must sign) Daytime Telephone Date (MM/DD/YY) Preparer's Address ZIP CodeState I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any member of the preparer's firm ........................................................ E-mail Address Preparer's FEIN, SSN, or PTIN Date (MM/DD/YY) Date (MM/DD/YY) *25322050001* electronically. Any returned check may be presented again electronically . . . . . . . . . . . . . . . . . . Amount Due 54. If Line 36 is larger than Line 45 or Line 48, enter the difference. 00.54 Amount of UNDERPAYMENT .................................................... 55. Underpayment of estimated tax penalty - Attach Form MO-2210. Enter penalty amount here ... 00.55 56. AMOUNT DUE - Add Lines 54 and 55. 00.56 If you pay by check, you authorize the Department of Revenue to process the check Signature FA E10A DE Department Use Only F Select this box if you are a farmer exempt from the underpayment of estimated tax penalty. . Under penalt ies of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the "Signature" field(s) below, I am providing the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of preparer (other than taxpayer) is unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit, or abatement if I employ such aliens. I am aware of any applicable reporting requirements of Section 135.805, RSMo, and the penalty provisions of Section 135.810, RSMo. based on all information of which he or she has knowledge. As provided in Chapter 143, RSMo., a penalty of up to $500 shall be imposed on any individual who files a frivolous return. I also declare under penalties of perjury that I employ no illegal or Yes No Did you pay a tax return preparer to complete your return, but the preparer failed to sign the return or provide an Internal Revenue Service preparer tax identification number? If you marked yes, please insert the preparer's name, address, and phone number in the applicable sections of the signature block above. ...... Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information. Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.

2025 Tax Chart To identify your tax, use your Missouri taxable income from Form MO-1040, Line 29Y and 29S and the tax chart in Section A below. A separate tax must be computed for you and your spouse. Calculate your Missouri tax using the online tax calculator at dor.mo.gov/personal/individual/ or by using the worksheet in Section B below. Round to the nearest whole dollar and enter on Form MO-1040, Line 30Y and 30S. Section B Section A Tax Rate Chart Tax Calculation Worksheet

# Missouri Taxes Withheld Earnings Tax

Diagram 1: Form W-2 If the Missouri taxable income is: The tax is: $0 to $1,313 ...................................................... $0 Over $1,313 but not over $2,626 ..................................... 2.0% of the excess over $1,313 Over $2,626 but not over $3,939 ..................................... $26 plus 2.5% of the excess over $2,626 Over $3,939 but not over $5,252 ..................................... $59 plus 3.0% of the excess over $3,939 Over $5,252 but not over $6,565 ..................................... $98 plus 3.5% of the excess over $5,252 Over $6,565 but not over $7,878 ..................................... $144 plus 4.0% of the excess over $6,565 Over $7,878 but not over $9,191 ..................................... $197 plus 4.5% of the excess over $7,878 Over $9,191 ...................................................... $256 plus 4.7% of the excess over $9,191 Yourself Spouse Example A Example B 1. Missouri taxable income (Form MO-1040, Lines 29Y and 29S) $ _______________ _______________ $ 3,090 $ 12,000 2. Enter the minimum taxable income for your tax bracket (see Section A above). If below $1,314 enter $0 .................................. - $ _____________ _____________ - $ 2,626 $ 9,191 3. Difference - Subtract Line 2 from Line 1 . . . . . . . . . = $ _____________ _____________ = $ 464 $ 2,809 4. Enter the percent for your tax bracket (see Section A above)........................... X _____________ % _____________ % X 2.5% 4.7% 5. Multiply Line 3 by the percent on Line 4 ......... = $ _____________ _____________ = $ 11.60 $ 132.03 6. Enter the tax from your tax bracket - before applying the percent (see Section A above) . . . . . . + $ _____________ _____________ + $ 26 $ 256 7. Total Missouri Tax - Add Line 5 and 6. Enter here and on Form MO-1040, Lines 30Y and 30S . . . . . . = $ _____________ _____________ = $ 38 $ 388 ($37.60 rounded to the nearest dollar) ($388.03 rounded to the nearest dollar)