Missouri Department of Revenue Form Instructions
MO-1040 Instructions — Individual Income Tax (Long Form) booklet
preamble
Individual Income Tax Long Form Form Tax Deadline is April 15. See page 3 for extensions. File Electronically Electronic filing is fast and easy. See page 2 for details. Complete a MO W-4 We encourage you to review and complete a new W-4 each year, especially if your filing status has changed. Request a W-4 from your employer or print it at dor.mo.gov/forms/. ! Sign up to Receive Return Status Updates Get text or email notifications each time the status of your return changes. See page 4 for more information. @
Electronic Filing Options for Federal and State E-File - Missouri, in cooperation with the Internal Revenue Service (IRS), offers a joint federal and state filing of individual income tax returns. There are two ways that you may e-file your federal and state income tax returns: 1) You can electronically file your federal and state returns online from websites provided by approved software providers. Many providers offer free filing if you meet certain conditions. A list of approved providers can be found at 2) You can have a tax preparer (if approved by the IRS) electronically file your federal and state returns for you, usually for a fee. A list of approved tax preparers can be found at dor.mo.gov/taxation/individual/tax-types/income/efile.html.
BENEFITS OF ELECTRONIC FILING
Convenience: You can electronically file 24 hours a day, 7 days a week. If you electronically file, DO NOT mail a copy of your return. Security: Your tax return information is encrypted and transmitted over secure lines to ensure confidentiality. Accuracy: Electronically filed returns have fewer errors than paper returns. Direct Deposit: You can have your refund directly deposited into your bank account. Proof of Filing: An acknowledgment is issued when your return is received and accepted.
ASSISTANCE WITH PREPARING YOUR TAX RETURN
There are a large number of volunteer groups in Missouri providing tax assistance to elderly or lower income taxpayers. To locate a volunteer group near you that offers return preparation assistance: call 800-906-9887, 888-227-7669 or visit irs.gov/individuals. You will find a larger volume of volunteer centers open during the filing season, which is typically January through April.
2-D BARCODE RETURNS If you plan to file a paper return, you should consider 2-D barcode filing. The software encodes all your tax information into a 2-D barcode, which allows your return to be processed with fewer errors compared to traditional paper returns. If you use software to prepare your return, check our website for approved 2-D barcode software companies. Also, check out the Department's fill-in forms that automatically calculate and provide your return with a 2-D barcode. You can have your refund directly deposited into your bank account when you use the Department's fill-in forms. If your form has a 2-D barcode, mail your return to the Department of Revenue address as indicated below: Refund returns: P.O. Box 3222, Jefferson City, MO 65105-3222 Balance due returns: P.O. Box 3370, Jefferson City, MO 65105-3370 Refund returns claiming a property tax credit: P.O. Box 3385, Jefferson City, MO 65105-3385 Balance due returns claiming a property tax credit: P.O. Box 3395, Jefferson City, MO 65105-3395 Email: Incometaxprocessing@dor.mo.gov (For submission of Individual Income Tax Returns and Property Tax Credit Claims) Visit our website at dor.mo.gov/personal/taxselector to use the Department's form selector to obtain specific tax forms. The Individual Income Tax Return (Form MO-1040) is Missouri's long form. It is a universal form that can be used by any individual taxpayer. If you do not have any of the special filing situations described below and you choose to file a paper tax return, try filing a short form (Form MO-1040A). The short forms are less complicated and provide only the necessary information for specific tax filing situations. You must file Form MO-1040 if at least one of the following applies: 1. Y ou or your spouse claim or file: a. A pension, social security /social security disability, or pr operty tax credit and you also have other special filing situa tions; b. Misc ellaneous Income Tax Credits (taken on Form MO-TC); c. A cr edit for payment made with the filing of an Application f or Extension of Time to File ( Form MO-60); d. Inc ome from another state; e. An amended r eturn; f. A nonr esident entertainer or a professional athlete; g. A fiscal y ear return; h. A nonr esident military servicemember stationed in Missouri and y ou or your spouse earned non-military income while in Mis souri; i. A deduction f or other federal tax (from Federal Form 1040 , Federal Schedule 2, and Federal Schedule 3); • Schedule 2, Part 1, Line 3; • Schedule 2, Part 2, Lines 8, 14, and 15; • An y recapture taxes included on Schedule 2, Part 2, Line 21; • Schedule 3, Part 1, Line 1; j. A Health Car e Sharing Ministry deduction; k. An y Military income earned from: * Active Duty *Inactiv e Duty l. Farmland sold, rented, leased, or crop-shared to a beginning f armer deduction; m. Foster Parent tax deduction; or n. Mis souri Working Family Tax Credit. 2. Y ou have any of the following Missouri modifications: a. P ositive or negative adjustments from partnerships, fiduciaries, S c orporations, or other sources; b. Nonqualified dis tribution received from the Missouri for T uition Program (MOST), or other qualified 529 plan; c. Nonqualified dis tribution received from or exempt c ontributions made to Achieving a Better Life Experience (ABLE) program; d. Interest on federal exempt obligations; e. Int erest on state and local obligations; f. Capital gain exclusion; g. Ex empt contributions made to (or earnings from) the Mis souri for Tuition Program (MOST), or other qualified 529 plans; h. Ent erprise zone or rural empowerment zone modification; i. Nega tive adjustments related to bonus depreciation; j. Net Oper ating Loss (NOL) carryback/carryforward; k. C ombat pay included in federal adjusted gross income; l. Agriculture disaster relief income; m. Employee Stock Ownership Plan (ESOP); n. Military retirement benefits; or o. Capital gain subtraction. 3. Y ou owe a penalty for underpayment of estimated tax. 4. Y ou owe tax on a lump sum distribution included on Federal F orm 1040, U.S. Tax Return for Seniors (Federal Form 1040- SR), Line 16. 5. Y ou owe recapture tax on low income housing credit.
DO YOU HAVE THE RIGHT FORM?
WHAT'S INSIDE
IMPORTANT FILING INFORMATION This information is for guidance only and does not state the complete law.
FILING REQUIREMENTS
You do not have to file a Missouri return if you are not required to file a federal return. If you are required to file a federal return, you may not have to file a Missouri return if you: a. are a resident and have less than $1,200 of Missouri adjusted gross income; b. are a nonresident with less than $600 of Missouri income; or c. have Missouri adjusted gross income less than the amount of your standard deduction for your filing status. Note: If you are not required to file a Mis souri return, but you received a Wage and Tax Statement (Form W-2) stating you had Missouri tax withheld, file your Missouri return to claim a refund of your Missouri withholding. If you are not required to file a Missouri return and you do not anticipate an increase in income, you may change your Employee Withholding Allowance Certificate (Form MO W-4) to "exempt" so your employer will not withhold Missouri tax.
WHEN TO FILE
Calendar year taxpayers must file no later than April 15, 2026. Late filing will subject taxpayers to charges for interest and addition to tax. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.
EXTENSION OF TIME TO FILE
You are not required to file an extension if you do not expect to owe additional income tax or if you anticipate re c eiv ing a r efund. If you wish to file a Missouri extension, and do not expect to owe Missouri income tax, you may file an extension by filing Form MO-60. An auto ma tic extension of time to file will be granted until October 15, 2026. If you receive an extension of time to file your federal income tax return, you will automatically be granted an extension of time to file your Missouri income tax return. Select the box at the top of the Form MO-1040 indicating you have an approved federal extension and attach a copy of your Application for Automatic Extension of Time To File U.S. Individual Income Tax Return (Federal Form 4868) with your Missouri income tax return when you file. If you expect to owe Missouri income tax, file Form MO-60 with your payment by the original due date of the return. Remember: An extension of time t o file does not extend the time to pay. A 5 percent addition to tax will apply if the tax is not paid by the original return's due date.
LATE FILING AND PAYMENT
Simple interest is charged on all delinquent taxes. The rate will be updated annually and can be found on our website at For timely filed returns, an addition to tax of 5 percent (of the unpaid tax) is added if the tax is not paid by the return's due date. Achieving a Better Life Experience (ABLE).................... 13, 15 Address Change ............... 5 Adjusted Gross Income Federal and Missouri.......... 6 Worksheet. .................. 7 Agriculture Disaster Relief ..... 15 Amended Return............ 4, 10 Amount Due.................. 12 Business Income Deduction.... 16 Composite Return.............. 4 Consumer's Use Tax............ 5 Credit Card Payment . . . . . . . . . . 12 Domicile....................... 4 Depreciation Adjustment ...... 15 Disabled, 100 Percent .......... 6 Employee Stock Ownership Plan (ESOP) .............. 14-15 Enterprise or Rural Empowerment Zone Income Modification .... 9
Estimated Tax
Declaration of................ 5 Underpayment Penalty ...... 12 Extension................. 3, 6, 10 Farmland sold, rented, leased, or cr op-shared to a beginning farmer...................... 9 Broadband Grant Income T ax Subtraction ............. 15 Federal Income Tax........... 7, 8 Filing Requirements............ 3 Filing Status ................ 5, 6 Fiscal Year Filers When to File................. 3 Instructions............... 6-12 Health Care Sharing Ministry.... 8 Individual Medical Account 13, 14 Interest Ex empt Federal Obligations ................ 13 S tate and Local Obligations ................ 12 Itemized Deductions....... 8, 16 Late Filing and Payment A ddition and Interest ..... 3-4 P ayment Options ........ 4, 12 1040V.................. 4, 49 Long-term Care Insurance ..... 8 Lump Sum Distribution..... 9-10 Mailing Addresses.......... 2, 4 Marijuana Business Deduction . . 15 Active Duty Military Income Tax Deduction .................. 8 Inactive Duty Military Income Tax Deduction ............... 8-9 Military Personnel ............. 5 Missouri Taxpayer Bill of Rights .................. 53
Missouri Withholding
F orm 1099 ................. 10 F orm W-2 .............. 10, 21 Missouri Working Family Tax .... Credit .............. 10, 43-44 Modifications to Income ............... 6, 12-16 MOST, Other Qualified 529 plans ................ 12, 13, 15 Name, Address, or Dec eased Taxpayer ......... 6 Net Operating Loss........ 13, 14 Non-obligated Spouse........ 6 Nonresident Alien........... 4-5 Nonresident Definition................... 4 Inc ome Percentage .......... 9 Partner or S Corp Shareholder. ......... 10, 13, 14 Part-year Resident .......... 5, 9 Pension Exemption.... 7, 14, 17, 18 Property Tax Credit..... 10, 17-20 Property Tax Credit Chart.. 50-52 Qualified Health Insurance Premium Worksheet (Form 5695) ................. 42 Railroad Retirement Benefits ................ 14, 18 Tax........................ 16 T ier I and Tier II .......... 14, 16 Recapture Tax ............. 9-10 Refund .................... 10-12 Return Inquiry Website ..... 4, 53 Resident (definition)........... 4 FORMS 2025 Tax Chart............... 21 MO-1040 ................. 22-26 MO-A .................... 27-29 MO-PTS .................. 30-31 MO-CRP..................... 32 MO-TC ................... 33-34 MO-CR ................... 35-38 MO-NRI .................. 39-41 Qualified Health Insurance W orksheet Form 5695 .... 42 MO-WFTC............... 43-44 MO-2210................. 45-48 MO-1040V................... 49 Resident Credit ............... 9 Self-employment Tax......... 16 Signing Your Return.......... 12 Standard Deduction........... 8 Tax Credits ............ 10, 33-34 Tax Calculation Worksheet................. 21 Tax Chart.................... 21 Telephone Numbers.......... 53 Trust Funds................ 11-12 When to File.................. 3
For returns not filed by the due date, an addition to tax of 5 percent per month (of the unpaid tax) is added for each month the return is not filed. The addition to tax cannot exceed 25 percent. If you are unable to pay the tax owed in full on the due date, please visit dor.mo.gov/taxation/payment-options/ for your payment options. If you are mailing a partial payment, please use the Individual Income Tax Payment Voucher (Form MO-1040V) found on page 49.
WHERE TO MAIL YOUR RETURN
If you are due a refund or have no amount due, mail your return and all required attachments to: Department of Revenue, P.O. Box 500, Jefferson City, MO 65105-0500. If you have a balance due, mail your return, payment, and all re quir ed attachments to: Department of Revenue, P.O. Box 329 Jefferson City, MO 65105-0329. All 2-D barcode returns, see page 2. Email: Incometaxprocessing@dor.mo.gov (For submission of Individual Income Tax and Property Tax Credit returns)
DOLLARS AND CENTS
Rounding is required on your tax return. Zeros have been placed in the cents columns on your return. For 1 cent through 49 cents, round down to the previous whole dollar amount. For 50 cents through 99 cents, round up to the next whole dollar amount. Example: R ound $32.49 down to $32.00 R ound $32.50 up to $33.00
REPORT OF CHANGES IN FEDERAL TAXABLE INCOME
When your federal taxable income or federal tax liability is changed as a result of an audit or notification by the Internal Revenue Ser vic e, or if you file an amended federal in c ome tax return, you must report such change by filing an amended Missouri income tax return with the Department of Revenue within 90 days of the change. Failure to notify the Department of Revenue within the 90 day period extends the statute of limitations to one year after the Department of Revenue be c omes aware of such determination. You will be subject to interest and addition to tax if you owe additional tax to Missouri.
AMENDED RETURN
To file an amended individual income tax return, use Form MO-1040. Select the box at the top of the form. Complete Forms MO-1040, pages 1-5 (pages 22-26 in the instructions) and the Individual Income Tax Adjustments (Form MO-A), pages 1-3 (pages 27-29 in the instructions), using corrected figures. Attach all schedules along with a copy of your federal changes and your Federal Form 1040X. If you are due a refund, mail to: Department of Revenue, P.O. Box 500, Jefferson City, MO 65105-0500. If you have an amount due, mail to Department of Revenue, P.O. Box 329, Jefferson City, MO 65105-0329. Email: incometaxprocessing@dor.mo.gov (For submission of Individual Income Tax Returns and Property Tax Credit Claims)
COMPOSITE RETURN
Businesses filing a composite return on behalf of their nonresident partners or shareholders should use Form MO-1040. Attach a schedule listing the name, address, identification number, and amount of each nonresident partner or shareholder's income from Missouri sources to Form MO-1040. Select the composite return box at the top of Form MO-1040. Refer to Missouri Regulation 12 CSR 10-2.190 and the Instructions for Composite Individual Return for Nonresident Partners or Shareholders (Form 5677) for complete filing instructions. Note: The tax rate for a composite return is 4.7 percent. DEPARTMENT OF SOCIAL SERVICES FORM(S) Select the box at the top of the form indicating you have attached a Department of Social Services eligibility review form(s) (Temporary Assistance - TANF, Supplemental Nutrition Assistance Program - SNAP, MoHealth Benefits, and/or Childcare Subsidy Program) to your Missouri return. Failure to check this box may result in processing delays of benefit eligibility. Access to the forms are located at dor.mo.gov/taxation/individual/dss-forms.html.
FILL-IN FORMS THAT AUTOMATICALLY CALCULATE
Visit dor.mo.gov/forms/ to enter your tax information and let the auto calculation form complete the math for you. No calculation errors means faster processing. Just complete, print, sign, and mail the return. These forms contain a 2-D barcode at the top right portion of the form. This allows quicker processing of your return.
MISSOURI RETURN STATUS INQUIRY
To check the status of your individual income tax return(s) 24 hours a day, please visit our website at dor.mo.gov/taxation/return-status/ or call our automated individual income tax inquiry line at (573) 526-8299. To check your return status, you must know the fol lo wing information: 1. the firs t social security number on the return; 2. the filing s tatus shown on your return; and 3. the e xact amount of the refund or balance due in whole dollars. Once this information is validated using the Missouri Return Inquiry System on our website, you will be given the option to sign up for text or email notifications. This will allow you to be notified each time the status of your tax return changes as it is being processed by the Department of Revenue.
RESIDENT
A resident is an individual who either: 1. maintained a domicile in Mis souri or 2. did not maintain a domicile in Mis souri but did have permanent living quart ers and spent more than 183 da ys of the taxable year in Missouri. Exception: An individual domiciled in Missouri who did not maintain permanent living quarters in Missouri, did maintain per ma nent living quart ers elsewhere, and spent 30 days or less of the taxable year in Missouri is not a resident. Domicile: The place an individual intends to be his or her permanent home; a place that he or she intends to return to when absent. A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there. An individual can have only one domicile at a time.
NONRESIDENT
A nonresident is an individual who does not meet the definition of resident. If required to file, nonresidents with income from an other s tate must use the Missouri Income Percentage ( Form MO-NRI) to determine income percentages.
NONRESIDENT ALIEN SPECIAL FILING INSTRUCTIONS
If you do not have a social security number, enter your identifying number in the social security number space provided. Enter your federal adjusted gross income from U.S. Nonresident Alien Income Tax Return (Federal Form 1040NR), Line 11a, on Form MO-1040, Line 1.
Filing Status
If you selected filing status single on the Federal Form 1040NR, select single as your filing status on Form MO-1040. If you selected filing status married filing separate and did not claim your spouse as an exemption on Federal Form 1040NR, select married filing separate as your filing status on Form MO-1040. If you selected filing status qualifying surviving spouse on Federal Form 1040NR, select qualifying widow(er) as your filing status on Form MO-1040.
Federal Tax Deduction Enter on Form MO-1040, Line 9 the amount from the Form 1040NR, Line 22 minus the amount from Line 17, as well as the net premium tax credit (Federal Form 1040, Schedule 3, Part 2, Line 9). Enter on Form MO-1040, Line 10 the total amount from Federal Form 1040NR, Line 17; Schedule 3, Part 1, Line 1; Schedule 2, Part 2, Lines 8, 14 and 15; and any recapture taxes included on Schedule 2, Part 2, Line 21. For all other lines of Form MO-1040, see instructions beginning on page 6.
PART-YEAR RESIDENT
All income earned while living in Missouri is taxable to Missouri. A part-year resident may determine to be taxed as a resident for the entire year by using the Credit for Income Taxes Paid to Other States or Political Subdivisions (Form MO-CR) to claim a credit for taxes paid to another state on the income earned while living in Missouri. Or a part-year resident may use Missouri Income Percentage (Form MO-NRI) to determine their income based on the income earned while living in Missouri.
MILITARY PERSONNEL
The Servicemembers Civil Relief Act prevents military personnel from being taxed on military income by any state other than their home of record state. The Military Spouses Residency Relief Act prevents income earned by servicemembers' spouses from being taxed by any state other than their state of residence. If you are a member of any component of the Armed Forces of the United States, or National Guard you may be eligible for an income deduction. See instructions for Lines 18 and 19 on pages 8 and 9 for more information or visit dor.mo.gov/military/.
Missouri Home of Record
If you entered the Armed Forces in Missouri, your home of record is presumed to be Missouri and you are presumed to be domiciled in Missouri. Missouri Home of Record (Stationed Outside Missouri) You are considered a nonresident for tax purposes if you: a. maintained no permanent living quart ers in Missouri during the y ear; b. maintained permanent living quart ers elsewhere; and c. did not spend mor e than 30 days of the year in Missouri. Therefore, your military pay, interest & dividend income are not taxable to Missouri. Complete Form MO-NRI and attach to Form MO-1040. Note: If your spouse remains in Missouri more than 30 days while you are stationed outside Missouri, your total income, including your military pay, is taxable to Missouri. If you are the spouse of a military servicemember, are living outside of Missouri and Missouri is your state or residence, any income you earn is taxable to Missouri. If you earn more than $1,200 you must file Form MO-1040. Missouri Home of Record (Stationed in Missouri) If your home of record is Missouri and you are stationed in Missouri due to military orders, all of your income, including your military pay, is taxable to Missouri. Missouri Home of Record (Entering or Leaving the Military) If you are entering or leaving the military, Missouri is your home of record, and you spend more than 30 days in Missouri, your total income, including your military pay, is taxable to Missouri. Non-Missouri Home of Record (Stationed in Missouri) The military pay of a nonresident military personnel stationed in Missouri due to military orders is not taxable to Missouri. If you are a servicemember and earned only military income while stationed in Missouri, complete a Military No Return Required online form by visiting mytax.mo.gov/rptp/portal/business/military-noreturn. If you are a military servicemember and earned $600 or more in Missouri in non-military income, this non-military income is taxable to Missouri and cannot be subtracted from your federal adjusted gross income on your Form MO-1040. If you are the spouse of a military servicemember, are in Missouri because the military servicemember is stationed in Missouri on military orders, and your state of residence is another state, any income earned by you is not taxable to Missouri. However, if you earn more than $600 you must file Form MO-1040 and provide verification of your state of residence. Acceptable verification may include any of the following from your state of residence: a copy of your 2025 state income tax return, 2025 property tax receipts, current driver license, vehicle registration or voter identification card. You must report the military pay of the servicemember and your income on Form MO-A, Part 1, Line 11, as a "Military (nonresident)" subtraction to your federal adjusted gross income. For additional information, visit dor.mo.gov/military/.
OTHER STATE INCOME
You must begin Form MO-1040 with your total federal adjusted gross income, as reported on your federal return. Lines 1 through 30 of the return are computed as if you are a full-year resident. Tax (Line 30) is computed on all your income, and may then be reduced by a resident credit (Line 31), or by a Missouri income percentage (Line 32). The result is a prorated Missouri tax liability based only on the income earned in Missouri. See page 9, Lines 31 and 32.
DECLARATION OF ESTIMATED TAX
Residents and nonresidents are required to make a declaration of estimated tax if their Missouri estimated tax is expected to be at least $100. If you are required to make estimated tax payments, you can submit a payment online at: dor.mo.gov/ or remit a payment with an Estimated Tax Declaration for Individuals (Form MO-1040ES).
ADDRESS CHANGE
Address change requests should be mailed to: Department of Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200. This will help forward any refund check or correspondence to your new address. You may complete our online address change form by visiting CONSUMER'S USE TAX Use tax is imposed on the storage, use or consumption of tangible personal property in this state. The state use tax rate is 4.225 percent. Cities and counties may impose an additional local use tax. Use tax does not apply if the purchase is subject to Missouri sales tax or otherwise exempt. A purchaser is required to file a use tax return if the cumulative purchase on which tax was not paid to the state exceeds $2,000 in a calendar year. You can use the Individual Consumer's Use Tax Return (Form 4340). If the purchase is of an aircraft, please file the Aircraft Consumer's Use Tax Return (Form 5741). The due date for Individual Consumer's Tax is April 15, 2026.
Important: Complete your federal return first. If you are filing a fiscal year return, indicate the beginning and ending dates on the line provided near the top of Form MO-1040.
FEDERAL EXTENSION
Select the box at the top of the form indicating you have an approved federal extension and attach a copy of your application for federal extension (Federal Form 4868) with your Missouri Income tax return when you file. Failure to check this box may result in disallowing the extension.
FILING STATUS
Select the same filing status on your Missouri return as claimed on the federal return. If on your federal return you selected the checkbox "Someone can claim you as a dependent," you will select "claimed as a dependent" on the Form MO-1040. If on your federal return you selected the checkbox "Someone can claim you as a dependent," and your federal return status is married filing jointly, you will select the filing status of "married filing combined" on the Form MO-1040.
AGE 62 THROUGH 64 If you or your spouse were ages 62, 63, or 64 by December 31, 2025, select the appropriate box. AGE 65 OR OLDER OR BLIND If you or your spouse were age 65 or older or blind and qualified for these deductions on your 2025 federal return, select the appropriate boxes. 100 PERCENT DISABLED PERSON You may select the 100 percent disabled box if you or your spouse are unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months. A claimant is not required to be gainfully employed prior to such disability to qualify for a property tax credit. Visit dor.mo.gov/taxation/individual/tax-types/property-taxcredit/ to learn more about the property tax credit form.
NON-OBLIGATED SPOUSE
You may select the non-obligated spouse box if your spouse owes the state of Missouri any child support payments, back taxes, student loans, etc., and you do not want your portion of the refund used to pay the amounts owed by your spouse. Debts owed to the Internal Revenue Service (IRS) are excluded from the non-obligated spouse apportionment.
NAME AND ADDRESS
Print or type your name(s), address, and social security number(s) in the spaces provided on the return.
DECEASED TAXPAYER
If the taxpayer or spouse passed away in 2025, select the appropriate box. If a refund is due to a deceased taxpayer, attach a copy of Statement of Person Claiming Refund Due a Deceased Taxpayer (Form MO-1310D), Power of Attorney (Form 2827), and death certificate.
FIGURE YOUR MISSOURI ADJUSTED GROSS INCOME
Missouri requires the division of income between spouses. Taxpayers filing a combined return pay less tax by dividing the income between spouses and then determining the tax amount for each person's income. You must begin your Missouri return with your total federal adjusted gross income, even if you have income from a state other than Missouri. LINE 1 - FEDERAL ADJUSTED GROSS INCOME If your filing status is married filing combined (MFC) and both spouses are reporting income, use the worksheet on page 7 to split income between you and your spouse. The combined income for you and your spouse must equal the total federal adjusted gross income you reported on your federal return. For all other filing statuses, use the chart below to determine your federal adjusted gross income. Federal Form Line Numbers
Line 11a
Line 1
Federal Form 1040 or Federal Form 1040-SR Federal Form 1040X Negative Federal Adjusted Gross Income Based on the Missouri State Code of Regulation 12 CSR 10-2.710, an individual taxpayer cannot have a negative federal adjusted gross income (FAGI) for purposes of computing Missouri adjusted gross income. An individual who, for federal income tax purposes, has a negative FAGI for a given tax year, must calculate Missouri adjusted gross income as if their FAGI was zero dollars ($0). For all filing statuses except for married filing combined, if your FAGI reported on Federal Form 1040, Line 11a, is negative, enter $0 on Form MO-1040, Line 1Y. If your filing status is married filing combined, and one spouse's separate FAGI is negative while the other spouse's separate FAGI is positive, and when combined the joint FAGI remains positive, enter the full joint FAGI amount on Line 1Y or Line 1S for the spouse with positive separate FAGI. For the spouse with negative separate FAGI, enter $0 on Line 1Y or Line 1S. If both spouse's separate FAGI is negative, enter $0 on Line 1Y and Line 1S. See examples below. $90,000 ($50,000) ($17,000) ($24,000) $0.00 $0.00 $0.00 $0.00 $90,000 $0.00 $0.00 $0.00 Combined FAGI Primary FAGI Secondary FAGI
Line 1Y (Primary)
Line 1S
(Secondary) ($10,000) $200,000 ($53,000) ($14,000) $100,000 ($250,000) $36,000 ($10,000)
Attach a copy of Federal Form 1040 or Federal Form 1040-SR (pages 1 and 2)
Missouri Modifications
Before completing Lines 2, 3, and 4, read the Information to Complete Form MO-A, Part 1, pages 12 through 16. LINE 2 - TOTAL ADDITIONS Enter the total additions amount from Form MO-A, Part 1, Line 7Y and 7S. LINE 4 - TOTAL SUBTRACTIONS Enter the total subtractions amount from Form MO-A, Part 1, Lines 19Y and 19S.
Federal Form 1040 or Federal Form 1040-SR Adjusted Gross Income Worksheet for Combined Return 11a LINE 7 - INCOME PERCENTAGES To calculate your income percentage for Line 7, complete the chart below if both spouses have income.
Line 5Y
Line 5S
Line 6
Line 6
÷ ÷ = = Spouse Yourself The total entered on Line 7 must equal 100 percent - round to the nearest percentage. For example, 84.3 percent would be shown as 84 percent and 97.5 percent would be shown as 98 percent. Lines 7Y and 7S must equal 100 percent. Note: If one spouse has negative income and the other spouse has positive income (Ex: your income is -$15,000 and your spouse's income is $30,000), enter zero percent on Line 7Y and 100 percent on Line 7S. If nothing is entered, the Department will consider this to be 100 percent.
FIGURE YOUR TAXABLE INCOME LINE 8 - PENSION AND SOCIAL SECURITY/SOCIAL
SECURITY DISABILITY
If you or your spouse received a public, private, or social security or social security disability, complete Form MO-A, Part 3. Enter the amount from Form MO-A, Part 3, Total Exemption on MO-1040, Line 8. Attach a copy of your federal return (pages 1 and 2), Distributions From Pensions, Annuities, Retirement or Profit- Sharing Plans, IRAs, Insurance Contracts, etc. (Form 1099-R), and Social Security Benefit Statement (SSA-1099). LINE 9 - TAX FROM FEDERAL RETURN Use the chart in next column to locate your tax on your federal return. Do not enter your federal income tax withheld as shown on your Form(s) W-2 or federal return. If you have an earned income credit, you must subtract the credit from the tax on your federal return. If you used a method other than the federal tax table to determine your federal tax, attach the appropriate schedule. 1040-SR Federal Forms Line Numbers • Federal Form 1040 or 1040-SR Line 22 minus; • Federal Form 1040 or 1040-SR Line 27a and 29; • Schedule 2, Part 1, Line 3; • Schedule 3, Part 2, Line 9. Line 8 minus Lines 14 and 15, except amounts from Forms 2439 and 4136.1040X Note: At the time the Department finalized their tax booklets, the Internal Revenue Service had not finalized the 2025 federal income tax instructions. LINE 10 - OTHER FEDERAL TAX Enter the total amount of: • Schedule 2, Part 1, Line 3; • Schedule 2, Part 2, Lines 8, 14, and 15; • Any recapture taxes included on Schedule 2, Part 2, Line 21; and • Schedule 3, Part 1, Line 1. For amended returns enter the other taxes reported on Line 10 of Federal Form 1040X except: do not include self-employment tax, FICA tax, or railroad retirement tax on this line. Attach a copy of your federal return (pages 1 and 2) and applicable schedules. Attach a copy of Federal Form(s) 4255, 8611, or 8828 if claiming recapture taxes. Missouri law requires a combined return for married couples filing together. A combined return means taxpayers are required to split their total federal adjusted gross income (including other state income) between spouses when beginning the Missouri return. Splitting the income can be as easy as adding up your separate Form(s)W-2 and Form(s) 1099. Or it may require allocating to each spouse the percentage of ownership in jointly held property, such as businesses, farm operations, dividends, interest, rent, and capital gains or losses. State refunds should be split based on each spouse's 2024 Missouri tax withheld, minus each spouse's 2024 tax liability. The result should be each spouse's portion of the 2024 refund. Taxable social security benefits must be allocated by each spouse's share of the benefits received for the year. The worksheet below lists income that is included on your federal return, along with federal line references. Find the lines that apply to your federal return, split the income between you and your spouse, and enter the amounts on the worksheet. When you have completed the worksheet, transfer the amounts from Line 11 to Form MO-1040, Lines 1Y and 1S. Note: Remember, the incomes listed separately on Line 11 of this worksheet must equal your total federal adjusted gross income when added together. If Line 11 is a negative number, see Negative Federal Adjusted Gross Income instructions on page 6. Worksheet for Line 1 - Instructions for Completing the Adjusted Gross Income Worksheet Y - Yourself S - Spouse 1. W ages, salaries, tips, etc. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 1z 2b 3b 4b 5b 6b 7a 2. T axable interest income 3. Dividend inc ome 4. T axable IRA distributions 5. T axable pensions and annuities 6. T axable social security benefits 7. Capital gain or (los s) 8. F ederal additional income 9. T otal (add Lines 1 through 8) 10. Subtr act federal adjustments to income 11. F ederal adjusted gross income (Line 9 minus Line 10) Ent er amounts here and on Lines 1Y and 1S, Form MO-1040
LINE 12 - FEDERAL TAX PERCENTAGE This percentage is based on the Missouri Adjusted Gross Income reported on Line 6. See below examples: Ex ample 1: If Line 6 is $22,450, enter 35% on Line 12. Ex ample 2: If Line 6 is $58,750, enter 15% on Line 12. $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%
Missouri Adjusted Gross
Income Range (Line 6): Federal Tax Percentage: LINE 13 - FEDERAL INCOME TAX DEDUCTION Multiply Line 11 by percentage on Line 12. If you selected any filing status other than married filing combined on the MO-1040, your federal tax deduction may not exceed $5,000. If you selected married filing combined, your federal tax cannot exceed $10,000. LINE 14 - STANDARD OR ITEMIZED DEDUCTIONS Standard Deductions If you claimed the standard deduction on your federal return, enter the standard deduction amount for your filing status. You may qualify for an additional standard deduction if you or your spouse are 65 or older or blind. For single or head of household filers, you can claim $2,000 for each qualifying condition. For married filing combined, married filing separately, or qualifying widow(er) filers, you can claim an additional $1,600 for each qualifying condition. For more info visit dor.mo.gov/ taxation/individual/tax-types/income/documents/Standardand-Additional-Standard-Deduction.pdf. If you increased your federal standard deduction due to a net qualified disaster loss, your Missouri standard deduction increases by the same amount. See IRS Form 1040 Instructions for Federal Form 1040, 12e, Exception 5. To claim the increased amount, you must file a paper Form MO-1040, write "qualified disaster loss increase" on Line 14, enter the increased amount, and attached your federal return, Form 4684, and Schedule A. Federal Form Line Numbers Federal Form 1040 Federal Form 1040-SR Federal Form 1040X
Line 12e
Line 2
Itemized Deductions If you itemized on your federal return, you may want to itemize on your Missouri return or take the standard deduction, whichever results in a higher deduction. If you were required to itemize on your federal return, you must itemize on your Missouri return. To figure your itemized deductions, complete the Form MO-A, Part 2. Attach a copy of your federal return (pages 1 and 2) and Federal Schedule A. LINE 15 - HEAD OF HOUSEHOLD AND QUALIFYING WIDOW(ER) If your filing status is head of household or qualifying widow(er) enter the amount of $1,400 as your additional exemption on Line 15. You must use the same filing status as your federal return. NOTE: If you claimed any filing status other than head of household or qualifying widow(er) on your federal return, you do not qualify for the additional exemption. LINE 16 - LONG-TERM CARE INSURANCE DEDUCTION If you paid premiums for qualified long-term care insurance in 2025, you may be eligible for a deduction on your Missouri income tax return. Qualified long-term care insurance is defined as insurance coverage for at least 12 months for long-term care expenses should such care become necessary because of a chronic health condition or physical disability, including cognitive impairment or the loss of functional capacity, thus rendering an individual unable to care for themselves without the help of another person. Complete the worksheet below only if you paid premiums for a qualified long-term care insurance policy, and the policy is for at least 12 months coverage. Note: You cannot claim a deduction for amounts paid toward death benefits or extended riders. A. Enter the amount paid for qualified long-term care insurance policy.................... A) $__________ If you itemized on your federal return and your federal itemized deductions included medical expenses, go to Line B. If not, skip to H. B. Enter the amount from Federal Schedule A, Line 4 ...................... B) $__________ C. Enter the amount from Federal Schedule A, Line 1....................... C) $__________ D. Enter the amount of qualified long-term care included on Line C ........ D) $__________ E. Subtract Line D from Line C ............. E) $__________ F. Subtract Line E from Line B (if the amount is less than zero, enter "0") .............. F) $__________ G. Subtract Line F from Line A.............. G) $__________ H. Enter Line G (or Line A if you did not have to complete Lines B through G) on Form MO-1040, Line 16 ............... H) $__________ Attach a copy of your Federal Form 1040 or 1040-SR (pages 1 and 2) and Federal Schedule A (if you itemized your deductions). Worksheet for Long-Term Care Insurance Deduction LINE 17 - HEALTH CARE SHARING MINISTRY If you made contributions to a qualifying health care sharing ministry, enter the amounts you paid in 2025 on Line 17. Do not include amounts that were deducted on your federal return. LINE 18 - ACTIVE DUTY MILITARY INCOME DEDUCTION Enter the amount of military income earned as a member of any active duty component of the Armed Forces of the United States. This includes being ordered to federal active duty status under 10 USC or 32 USC, signing bonus for enlisting, participating in Annual Training (typically two weeks a year), and participating in other active training or schools, except for Inactive Duty for Training. This amount may not include military income earned during State Active Duty. This amount must be included in your federal adjusted gross income and not previously taken as a deduction or subtraction. Please include copies of all your Leave and Earnings Statement(s) which validate how long you were on active duty for training or annual training and the amount you earned on active duty for training or on annual training. Failure to attach the requested documentation may result in the disallowance of this deduction. If you have additional questions about this deduction, you may contact the Department's military liaison at military@dor.mo.gov. LINE 19 - INACTIVE DUTY MILITARY DEDUCTION Military personnel may deduct 100 percent of their income earned from the following sources from their Missouri adjusted gross income: • National Guard Inactive Duty Training (IDT) • National Guard Annual Training (AT)
• Reserve components of the Armed Forces. • Bonus from the National Guard or a reserve component of the United States Armed Forces for joining, reenlisting, or for any other reason. Please include copies of all your Leave and Earnings Statement(s) which validate how long you were on inactive duty for training or annual training and the amount you earned on inactive duty for training or on annual training. Failure to attach the requested documentation may result in the disallowance of this deduction. If you have additional questions about this deduction, you may contact the Department's military liaison at military@dor.mo.gov. LINE 20 - RESERVED Line 20 has been reserved for future use. LINE 21 - FARMLAND SOLD, RENTED, LEASED, OR
EMPOWERMENT ZONE MODIFICATION
To claim the Enterprise Zone Income or Rural Empowerment Zone Modification, you must first receive notification of approval from the Department of Economic Development. Enterprise Zone Income Modification If you or your spouse have exempt income from a business facility located in an enterprise zone that has been approved by the Department of Economic Development, enter one-half of the Missouri taxable income attributed to the new business facility in the enterprise zone. Refer to the Worksheet for Calculating Business Facility Credit, Enterprise Zone Modification and Enterprise Zone Credit (Form 4354). Rural Empowerment Zone Modification If you or your spouse have exempt income from a new business facility located within a rural empowerment zone that has been approved by the Department of Economic Development, enter the Missouri taxable income attribute to a new business facility in a rural empowerment zone on Lines 28Y and 28S. Visit ded.mo.gov for additional information on either modification,
or contact the Department of Economic Development, Incentives Section, P.O. Box 118, Jefferson City, MO 65102-0118.
FIGURE YOUR TAX
LINE 30 - MISSOURI TAX Calculate your tax by using your taxable income from Form MO-1040, Line 29Y and 29S, the Tax Rate Chart (page 21, Section A), and Tax Calculation Worksheet (page 21, Section B). LINES 31 AND 32 - RESIDENT CREDIT OR MISSOURI
INCOME PERCENTAGE
A taxpayer filing as a resident who paid taxes to another state or political subdivision may take a credit for tax paid by using Form MO-CR. A taxpayer filing as a nonresident may calculate their Missouri income percentage by using the Form MO-NRI. A Form MO-CR and a Form MO-NRI may not be used by the same taxpayer on Form MO-1040. If filing a combined return, one spouse may use Form MO-NRI and the other spouse may elect to use Form MO-CR. See lines 31 and 32. For more information and examples, visit dor.mo.gov/taxation/individual/additional-resources/ non-residents.html. Attach a copy of your other state or political subdivision's return.
LINE 31 - MISSOURI RESIDENT(S) You should take the resident credit (Form MO-CR) if you were a Missouri resident and: a. you owed income tax to other state(s) or political subdivisions; b. you had income from an S corporation earned in a non-taxing jurisdiction; or c. you were a member of a pass-through entity who voluntarily elected to participate in a program substantially similar to the Mis souri SALT Parity Act and paid such tax to another st ate. See Form MO-CR Instructions for further information. LINE 32 - NONRESIDENT(S) You should de t er mine y our Missouri income percentage (Form MO-NRI) if: a. you are a nonresident; and b. you had income from other state(s) or political subdivisions. The amount on Line 32 should be 100 percent unless you use Form MO-NRI and determine a lesser percentage. If you do not enter a percentage on Line 32, your tax will be based on all of your income, regardless of where it was earned. LINE 31 AND 32 - PART-YEAR RESIDENT(S) You may take either the resident credit or the Missouri income percentage. Com plete both Forms MO-CR and MO-NRI and use the one that is to your advantage. All income earned while living in Missouri is taxable to Missouri. Attach a copy of your other state or political subdivision's return. LINE 34 - TAX ON LUMP SUM DISTRIBUTIONS AND
RECAPTURE TAX ON MISSOURI LOW INCOME HOUSING CREDITS
Lump Sum Distributions A taxpayer who receives a lump sum distribution may be required to file a Lump Sum Distribution (Federal Form 4972). Because this income is not included in your Missouri adjusted gross income, a separate calculation must be made to compute the Missouri tax on this distribution. You are subject to the tax if your state of legal residence was Missouri at the time you received the lump sum distribution. The amount of tax is 10 percent of your federal tax liability on the distribution received in 2025. You must compute this tax by
multiplying the amount shown as tax on Federal Form 4972 by 10 percent. For example, if your Federal Form 1040, Line 16 includes $1,000 tax as a result of Federal Form 4972, the amount of tax on Form would be $100. Select the Lump Sum Dis tri bu tion box on Line 34. Attach a copy of Federal Form 4972. Recapture Tax If you are required to re captur e a portion of any federal low income housing credits taken on a low income housing project, you are also re quir ed to recapture a portion of any state credits taken. The state recapture amount is the proportion of the state credit that equals the proportion the federal recapture amount bears to the original federal low income housing credit amount. Attach a copy of your federal return (pages 1 and 2) and Federal Form 8611.
FIGURE YOUR PAYMENTS AND CREDITS
LINE 37 - MISSOURI WITHHOLDING Include only Missouri withholding as shown on your Form(s) W-2, 1099, or 1099-R. Do not include withholding for federal taxes, local taxes, city earnings taxes, other state's withholding, or payments submitted with a Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders (Form MO-2NR) or a Statement of Income Tax Payments for Nonresident Entertainers (Form MO-2ENT). Attach a copy of all Form(s) W-2 and 1099. See Diagram 1, Form W-2, on page 21. LINE 38 - ESTIMATED PAYMENTS Include any estimated tax payments made on your 2025 return and any overpayment applied from your 2024 Missouri return. LINE 39 - NONRESIDENT PARTNER OR S
TAX WITHHOLDING
Include your share of the payments from gross earn ings as a nonresident entertainer, as shown on Form(s) MO-2ENT, Line 7. Attach a schedule showing the date(s) and place(s) of the per f ormance(s), the nonresident entertainer entity's name, and how your share of the amount paid was cal cula ted. Attach Form(s) MO-2ENT. LINE 41 - EXTENSION OF TIME TO FILE If you filed for an extension of time to file, enter on Line 41 the amount you paid to the Department of Revenue with Form MO-60. LINE 42 - MISCELLANEOUS TAX CREDITS You may be eligible for certain tax credits. The total amount of tax credit is computed by completing Form MO-TC. Enter the total tax credit amount from Form MO-TC, Line 13 on Form MO-1040, Line 42. Attach Form MO-TC, along with any applicable sched ules, certificates, and federal form(s). You can find a list of available credits and the agency to contact for information, forms, and approval to claim each credit on the Form MO-TC, located on page 33 and 34. LINE 43 - PROPERTY TAX CREDIT Complete the Property Tax Credit Schedule (Form MO-PTS) to determine the amount of your property tax credit. See information to complete Form MO-PTS on pages 17-19. LINE 44 - MISSOURI WORKING FAMILY TAX CREDIT The Missouri Working Family Tax Credit (WFTC) is a credit for 20 percent of what your federal earned income credit (EIC) would be under the EIC law as of January 1, 2021. You may qualify if you: • were allowed a federal earned income credit on your federal return for the same tax year; • claim a filing status of single, head of household, qualifying widow(er), or married filing combined; • have a tax liability after the application of all other credits. To calculate the tax credit amount, complete Form MO-WFTC on page 43 and attach to Form MO-1040, along with a copy of your federal return. If Form MO-WFTC and your federal return are not attached, the credit may be disallowed. LINE 46 - AMENDED RETURN ONLY:
PAYMENT ON ORIGINAL RETURN
Enter any payment(s) applied to your original filed return, including any penalties and interest. LINE 47 - AMENDED RETURN ONLY:
OVERPAYMENT ON ORIGINAL RETURN
Enter the overpayment claimed or adjusted on your original return including interest. Indicate the Reason for Amending Your Return Select the box relating to why you are filing an amended return. • Select Box A (federal audit) if you have knowledge or have received a notice that your federal return you previously filed was incorrect, or if the Internal Revenue Service (IRS) adjusted your original return. You must attach a copy of your amended federal return or a copy of your revenue agent's report. Enter the month, day, and year your audit was finalized. • Select Box B if you have a Net Operating Loss (NOL) carryback on your amended return. Indicate the year your loss occurred. • Select Box C if you have an investment tax credit carryback on your amended return. Indicate the year your credit occurred. • Select Box D if you are filing an amended Missouri return as a result of filing an amended federal return or a Missouri correction. Enter the month, day, and year you filed your amended federal return.
FIGURE YOUR REFUND OR AMOUNT DUE
LINE 49 - OVERPAYMENT If Line 45 is larger than Line 36, or on an amended return, Line 48 is larger than Line 36, enter the difference (overpayment) on Line 49. All or a portion of an overpayment can be refunded to you. LINE 50 - APPLY OVERPAYMENT TO NEXT YEAR'S TAXES You may apply any portion of your refund to next year's taxes.
LINE 51 - TRUST FUNDS You may donate part or all of your overpaid amount or contribute additional pay ments t o any of the trust funds listed on Form MO-1040 or any two additional trust funds. Children's Trust Fund - Children's Trust Fund, Missouri's Foundation for Child Abuse Prevention, is a non-profit organization dedicated to the vision of children free to grow and reach their full potential in a nurturing and healthy environment free from child abuse and neglect. For more information please contact the Children's Trust Fund ctf4kids.org or call 888-826-5437. (Minimum contribution: $2, or $4 if married filing combined.) Veterans Trust Fund - The Missouri Veterans Commission's Veterans Trust Fund is a means by which individuals and corporations may donate money to expand and improve services to veterans in Missouri. Contributions may be made at any time directly to: Veterans Trust Fund c/o The Missouri Veterans Commission, P.O. Drawer 147, Jefferson City, MO 65102-0147 or call (573) 751-3779. (Minimum contribution: $2, or $4 if married filing combined.) Elderly Home Delivered Meals Trust Fund - The Elderly Home Delivered Meals Trust Fund supports the home delivered meals program for Missouri's home-bound senior citizens, helping them to continue to live independently in their homes. The need for home delivered meals increases yearly as persons are living longer and may need assistance. Please visit health.mo.gov/seniors/aaa/index.php for more information. (Minimum contribution $2, or $4 if married filing combined.)
Missouri National Guard Trust Fund - The Missouri
National Guard Trust Fund expands the capability to provide and coordinate Military Funeral Honors Ceremonies for veterans of Missouri and veterans buried in Missouri who have served their country in an honorable manner. Contributions may be made at any time directly to Missouri National Guard Trust Fund, ATTN: JFMO-J1/SSH, 2302 Militia Drive, Jefferson City, MO 65101-1203 or call (573) 638-9663. (Minimum contribution: $2, or $4 if married filing combined.) Workers' Memorial Fund - This fund has been established to create a permanent memorial for all workers who suffered a job related death or injuries that resulted in a permanent disability while on the job in Missouri. Requests for information and contributions may be made at any time to: Workers' Memorial Fund, Attn: Director's Office, 412 E Dunklin St., Jefferson City, MO 65101. (Minimum contribution: $1, or $2 if married filing combined.) Childhood Lead Testing Fund - Activities supported by this fund ensure that Missouri children at risk for lead poisoning are tested and receive appropriate follow-up activities to protect their health and well being from the harmful effects of lead. For more information please contact the Missouri State Public Health Laboratory at (573) 751-3334, or e-mail labweb1@health.mo.gov . (Min imum contribution: $1, or $2 if married filing combined.) Missouri Military Family Relief Fund - For more information, please contact: Missouri Military Family Relief Fund, 2302 Militia Drive, ATTN: JFMO-J1/SS, Jefferson City, MO 65201-1203. (Minimum contribution: $1, or $2 if married filing combined.) General Revenue Fund - Requests for information and contributions may be made at any time directly to General Revenue Fund, ATTN: Department of Revenue, P.O. Box 3022, Jefferson City, MO 65105-3022. (Minimum contribution: $1, or $2 if married filing combined.) Organ Donor Program Fund - Contributions support organ and tissue donation education and registry operation. For more information, please contact: Missouri Department of Health and Senior Services, Organ and Tissue Donor Program, P.O. Box 570, Jefferson City, MO 65102-0570, or call 888-497-4564. (Minimum contribution: $2, or $4 if married filing combined.) Kansas City Regional Law Enforcement Memorial Foundation Fund - The Regional Law Enforcement Memorial Garden honors and celebrates the men and women who have laid down their lives in the line of duty. Donations can be made directly to Kansas City Regional Law Enforcement Memorial Foundation Fund at 527 W 39th Street Kansas City, MO 64111. (Minimum contribution: $1, or $2 if married filing combined.) Soldiers Memorial Military Museum in St. Louis Fund - Supports Soldiers Memorial Military Museum in honoring military service members, veterans, and their families, and sharing St. Louis's involvement in the nation's military history from the American Revolution through today. Donations can be made directly to Soldiers Memorial Military Museum Fund at P.O. Box 775460 1315 Chestnut St., St. Louis, MO, 63103. (Minimum contribution: $1, or $2 if married filing combined.) Missouri Medal of Honor Fund - Supports the cost of maintenance and repair and to help pay renewal fees for memorial bridges or memorial signs provided by the Department of Transportation. Donations can be made directly to Medal of Honor Fund at 105 W Capitol Ave., Jefferson City, MO, 65102. (Minimum contribution: $1, or $2 if married filing combined.) Additional Funds If you choose to give to additional funds, enter the two-digit additional fund code in the spaces provided on Line 50. If you want to give to more than two additional funds, please submit a contribution directly to the fund. For additional information visit dor.mo.gov/taxation/individual/trust-funds.html. Donations received from the following funds are designated specifically for Missouri residents. American Cancer Society Heartland Division, Inc., Fund (01) - For more information anytime, call toll free 1-800-ACS-2345 or visit cancer.org. Donations can be sent directly to the American Cancer Society at 1100 Pen nsylvania Avenue, Kansas City, MO 64105. (Minimum irrevocable contribution: $1, not to exceed $200.) American Diabetes Asso ci a tion Gateway Area Fund (02) - Requests for information may be made by calling (314) 822-5490 or contacting Gateway Area Diabetes Association Fund, 15455 Conway Road, Suite 360, Chesterfield, MO 63017. (Minimum irrevocable contribution: $1, not to exceed $200.) American Heart Association Fund (03) - For more information, please contact: American Heart Association, 460 N. Lindbergh Blvd., St. Louis, MO 63141-7808, or call (314) 692-5600. (Minimum irrevocable contribution: $1, not to exceed $200.) ALS Lou Gehrig's Disease Fund (05) - Call 1-888-873- 8539 for patient services in Eastern Missouri and 1-800- 878-2062 for patient services in Western Missouri. (Minimum irrevocable contribution: $1, not to exceed $200.) Arthritis Foundation Fund (09) - Call 1-800- 283-7800 or visit arthritis.org. Contributions can be made at any time directly to the Arthritis Foundation, 9433 Olive Blvd., Suite 100, St. Louis, MO 63132. (Minimum irrevocable contribution: $1, not to exceed $200.) Foster Care and Adoptive Parents Recruitment and Retention Fund (14) - For more information please contact: Missouri Children's Division, P.O. Box 88, Jefferson City, MO 65103- 0088 or call (573) 522-8024. (Minimum contribution: $1, or $2 if married filing combined.) March of Dimes Fund (08) - Send requests for information and contributions directly to the March of Dimes Fund, 11829 Dorsett Road, Maryland Heights, MO 63043. (Minimum irrevocable contribution: $1, not to exceed $200.)
Muscular Dystrophy Asso ci a tion Fund (0 7) - Requests for information and contributions may be made at any time directly to: Muscular Dystrophy Association, 222 South Riverside Plaza, Suite 1500, Chicago, IL 60606; (312) 260-5900. (Min i mum irr evocable contribution: $1, not to exceed $200.) National Multiple Sclero sis Society Fund (10) - Visit nationalmssociety.org, call 1-800-FIGHTMS, or contact National Multiple Sclerosis Society Fund, 12125 Woodcrest Executive Drive, Suite 320, St. Louis, MO 63141 (Minimum irrevocable contribution: $1, not to exceed $200.) American Cancer Society Heartland Division, Inc. Fund...... 01 American Diabetes Association Gateway Area Fund ........ 02 American Heart Association Fund......................... 03 Amyotrophic Lateral Sclerosis (ALS - Lou Gehrig's Disease) Fund ........................ 05 Arthritis Foundation Fund................................. 09 Foster Care and Adoptive Parents Recruitment and Retention Fund.......................... 14 March of Dimes Fund .................................... 08 Muscular Dystrophy Association Fund..................... 07 National Multiple Sclerosis Society Fund................... 10 Funds Codes LINE 52 - MISSOURI 529 EDUCATION
PLAN DEPOSIT
You can deposit all or a portion of your refund into a Missouri 529 Education Plan (MOST) account. To make this choice, there must be an open account and the total deposit must be a minimum of $25. Please complete and attach Missouri's 529 Education Plan Direct Deposit Form (Form 5632). LINE 53 - REFUND Subtract Lines 50, 51 and 52 from Line 49 and enter on Line 53. If your refund is $100,000 or more, please file your return electronically to receive your refund by direct deposit to your bank account. For security purposes, all refunds over this amount must be electronically deposited. If you do not file electronically with direct deposit, please provide an Agreement to Receive Refund by ACH Transfer (Form 5378) to prevent delay of your refund. Note: If you have any other liability due the state of Missouri, such as child support payments, or a debt with the Internal Revenue Service, your income tax refund may be applied to that liability. Your property tax credit may be applied to any property tax credit or individual income tax liability. You will be notified if your refund is offset against any debt(s). For further information regarding refund offsets, see Sections 143.781 through 143.790, RSMo. LINE 55 - UNDERPAYMENT OF
ESTIMATED TAX PENALTY
If the total payments and credits amount on Line 45 minus Line 41 or Line 48 minus Line 41 is less than 90 percent (66-2/3 percent for farmers) of the amount on Line 36, or if your estimated tax payments were not paid timely, you may owe a penalty. Complete the Underpayment of Estimated Tax by Individuals (Form MO-2210), see pages 45-48. If you owe a penalty, enter the pen alty amount on Line 55. If you have an overpayment on Line 49, the Department of Revenue will reduce your overpayment by the amount of the penalty. LINE 56 - AMOUNT DUE Payments must be postmarked by April 15, 2026, to avoid interest and late payment charges. The Department of Revenue offers several payment options: • Check or money order: Attach a check or money order (U.S. funds only), pa yable to Missouri Department of Revenue. By submitting pa yment by check, you authorize the Department of R evenue to process the check electronically upon receipt. Do not postdate. The Department of Revenue may electr onically resubmit checks returned for insufficient or unc ollected funds. If you mail your payment after your return is filed, a ttach your payment to the Form MO-1040V found on page 4 9. • Electronic Bank Draft (E-Check): By entering your bank r outing number and check ing ac count number, you can pay on line at dor.mo.gov or by calling (888) 929-0513. T here will be a convenience fee of $0.50 to use this service. • Credit Card: The Department accepts MasterCard, Discover, V isa, and American Express. To pay online, visit our website or call (888) 929-0513. The convenience fee is 2% of the total amount due , plus $0.25 per card transaction, on all amounts and will be char ged to your ac c ount for processing credit card payments. Note: The convenience fees for credit card transactions are paid to the third party vendor, not to the Missouri Department of Revenue. By accessing this payment system, the user will be leaving Missouri's website and connecting to the website of the third party vendor, which is a secure and confidential website.
SIGN RETURN
You must sign Form MO-1040. Both spouses must sign a combined return. If you use a paid preparer, the preparer must also sign the return. If you wish to authorize the Director of Revenue to release information regarding your tax account to your preparer or any member of your preparer's firm, indicate by selecting the "yes" box below the signature line. Each income tax return or claim for a refund prepared by a paid tax return preparer shall be signed by the paid tax preparer and shall state the tax preparer's Internal Revenue Service preparer tax identification number. Each failure by the paid tax return preparer to sign any income tax return or claim for refund, or failure of the tax return preparer to provide a preparer tax identification number, shall result in a penalty of $50 owed by the paid tax preparer for each separate failure. The total amount of penalties that may be assessed on any preparer with respect to returns or claims for refunds filed during a calendar year shall not exceed $25,000.
INFORMATION TO COMPLETE FORM MO-A, PART 1
Missouri Modifications to Federal Adjusted
Gross Income Form MO-A, Part 1, computes Missouri modifications to federal adjusted gross income. Modifications on Lines 1 through 6 include income that is exempt from federal tax, but taxable for state tax purposes. Modifications on Lines 8 through 18 exclude income that is exempt from state tax, but taxable for federal tax purposes. If after reviewing the instructions for Part 1, you have no modifications, enter on Form MO-1040, Lines 3 and 5, the same amount(s) entered on Form MO-1040, Line 1. LINE 1 - INTEREST ON STATE AND LOCAL OBLIGATIONS If you received income from an obligation of a state or political subdivision other than Missouri, enter the amount of that in c ome, reduced by the related expenses in cur r ed (management fees, trustee fees, interest, etc.) if the expenses are more than $500.
LINE 2 - PARTNERSHIP, FIDUCIARY, S CORPORATION, OTHER Enter positive adjustments (additions) re port ed from partnerships, fiduciaries, S cor por a tions, or other sources. The partnership, fiduciary, or S corporation must notify you of the amount of any such adjustment (addition) to which you are entitled. Select the boxes applicable on Line 2 and attach a copy of the notification received. Net Operating Loss (NOL) - Excessive Carryback/Carryforward If your federal adjusted gross income has been reduced by an NOL deduction (other than a farming loss) carried back more than two years or carried forward more than twenty years, enter that NOL deduction amount as a positive number. Non-medical Withdrawal from Individual Medical Account (IMA) Any monies you withdraw from your Individual Medical Account (IMA) for non-medical purposes are taxable to Missouri. The interest earned on such monies is also taxable to Missouri. The amount subject to tax is reported on a statement provided by the administrator of the IMA. Business Interest Expenses Enter the amount of interest expense paid or accrued in a previous tax year, but which is allowed on the federal return as a deduction for this tax year because of the carryforward of previously federally-disallowed business interest expense under Internal Revenue Code Section 163(j) Non-qualified Withdrawal from Family Development Account The amount of annual deposits previously subtracted must be added to your federal adjusted gross income if the withdrawal from the account was not for a qualified use. LINE 3 - NON-QUALIFIED DISTRIBUTION FROM A QUALIFIED 529 PLAN Any distribution made by the Missouri for Tuition Program (MOST), or any other qualified 529 plan, not used for qualified education expenses, must be added to federal adjusted gross income of the account owner. The amount of the distribution that must be added includes contributions previously exempt from state tax and earnings generated from the program (if the earnings are not already included in federal adjusted gross income). If the account owner is deceased, the beneficiary of the account must add the non-qualified taxable distribution to federal adjusted gross income on the Missouri income tax return. LINE 4 - FOOD PANTRY CONTRIBUTIONS
INCLUDED ON SCHEDULE A
If you are claiming the Food Pantry Tax Credit (Form MO-FPT) and you included your donations as an itemized deduction on your Federal Schedule A, enter the amount of your donations, as noted on Form MO-FPT. LINE 5 - NONRESIDENT PROPERTY TAX If you are a nonresident or part-year resident and you reported property taxes paid to another state or political subdivision on Line 5b and/or 5c of your Federal Schedule A, you must report an income modification on Line 5 of Form MO-A, unless that state or political subdivision allows a subtraction to income for Missouri property taxes. Visit dor.mo.gov/faq/taxation/individual/non-resident. html for a list of states that allow a subtraction for Missouri property taxes. If your state and local taxes from Federal Schedule A, Line 5d exceeds $40,000 (or $20,000 if married filing separately) or you were required to complete a federal worksheet to calculate Federal Schedule A, Line 5e, use the following calculation to determine your income modification to report on Line 5 of Form MO-A. Nonresident Property Tax Total State and Local Tax X Federal Schedule A, Line 5e = Income LINE 6 - NONQUALIFIED DISTRIBUTION FROM A
QUALIFIED ACHIEVING A BETTER LIFE
EXPERIENCE PROGRAM (ABLE) Any distribution made by the ABLE program administered by the Missouri Achieving a Better Life Experience board, not used for qualified disability expenses or not held for the minimum length of time established by the board must be added to the federal adjusted gross income of the account owner. The amount of the distribution that must be added includes contributions previously exempt from state tax and earnings generated from the program (if the earnings are not already included in federal adjusted gross income). LINE 7 - TOTAL ADDITIONS Add Lines 1 through 6. Enter the totals on Form MO-A, Part 1, Line 7 and on Form MO-1040, Line 2. LINE 8 - INTEREST ON EXEMPT
FEDERAL OBLIGATIONS
Interest from direct obligations of the U.S. Government, such as U.S. savings bonds, U.S. treasury bills, bonds, and notes is exempt from state taxation under the laws of the United States. Attach a detailed list or all Federal Forms 1099. Taxpayers who claim exclusion for interest from direct U.S. obligations must identify the specific securities owned, e.g., "U.S. savings bond". A general description such as "interest on U.S. obligation" or "U.S. Government securities" is not acceptable. (See Missouri Regulation 12 CSR 10-2.150 for the taxability of various U.S. Government related obligations.) Failure to identify the specific security will result in the disallowance of the deduction. A federally taxed distribution received from a mutual fund investing exclusively in direct U.S. Government obligations is exempt. If the mutual fund invests in both exempt (direct) and non-exempt (indirect) federal obligations, the deduction allowed will be the distribution received from the mutual fund attributable to the interest on the direct U.S. Government obligations, as determined by the mutual fund. Attach a copy of the year-end statement received from the mutual fund showing either the amount of money received or the percentage of funds received from direct U.S. Government obligations, or a summary statement received from the mutual fund which clearly identifies the exempt and non-exempt portions of the U.S. Government obligation interest. The statement does not need to list each obligation separately. Failure to attach the re ques ted document will result in the dis al lowance of the deduction. Reduce the amount claimed by related expenses, if expenses were over $500. To arrive at the amount of related expenses, you may use actual expenses or a reasonable estimate. In general, you should use the same or similar method used to compute related expenses for federal income tax purposes, provided that the method reasonably reflects related expenses for Missouri-exempt income. If you fail to compute reasonable related expenses, the Department of Revenue will make an adjustment based on the best information available. If sufficient information is not available or if your records do not provide sufficient information, the department will use the fol lo w ing f ormula to compute related expenses: Exempt Income Total Income X Expense Items = Reduction to Exempt Income The principal expense item in this formula is interest expense; how e ver, the department may include other expense items because of their direct re la tionship t o the production of exempt in c ome. You may propose an alter na tive method pro vided tha t it properly reflects the amount of related expenses.
LINE 9 - STATE INCOME TAX REFUND Enter the amount of any state income tax refund included in your federal adjusted gross income on Form MO-1040, Line 1 (from Federal Form 1040 or Federal Form 1040-SR, Schedule 1, Part 1, Line 1). Attach a copy of Federal Form 1040 or 1040-SR (pages 1 and 2) and applicable schedules. LINE 10 - MILITARY RETIREMENT BENEFITS A military pension is a pension received for your service in a branch of the armed services of the United States, including the Missouri Army Reserve and Missouri National Guard. On Line 10, enter your total military retirement benefits reported on Federal Form 1040 or Federal Form 1040-SR, Line 5b. LINE 11 - PARTNERSHIP, FIDUCIARY, S CORPORATION, RAILROAD RETIREMENT
BENEFITS, OTHER
Enter subtractions, reported from partnerships, fiduciaries, and S corporations. The partnership, fiduciary, and S corporation must notify you of the amount of any such subtraction to which you are entitled. Enter amount on Line 11, select the boxes applicable on Line 11 and attach a copy of the notification received. Failure to attach a copy of the notification furnished to you will result in the disallowance of the subtraction. Railroad Retirement Benefits Administered by the Railroad Re tire ment Board, such as all Tier I and Tier II benefits and any railroad retirement sick pay, disability, and unemployment benefits, included in federal adjusted gross income (Form MO-1040, Line 1), are exempt from state taxation. Military Income of Nonresident Military Personnel. Enter the amount of any military income received by nonresident military personnel sta tioned in Mis souri. Nonresident active duty military service-members who are required to file a Missouri return may subtract the military income received from their federal adjusted gross income. Nonresident service-members' spouses who are in Missouri due to their state of residence may subtract their income from their federal adjusted gross income. Attach a copy of the Form(s) W-2 re porting y our military income. Combat Pay Included in Federal Adjusted Gross Income Earned by Military Personnel with a Missouri Home of Record. The IRS allows enlisted members, warrant officers and commissioned warrant officers to exclude their military pay received while serving in a combat zone, or while hospitalized as a result of in juries incurred while serving in a com bat zone. The exclusion of combat pay received by a commissioned officer, other than a commissioned warrant officer, is limited to the highest rate of enlisted pay Subtract all military income received while serving in a combat zone, which is included in federal adjusted gross income (FAGI) and is not otherwise excluded. In most cases combat pay is not included in Box 1, Wages, of Form W-2 and therefore is not included in FAGI. However if Box 1 includes combat pay, the por tion consisting of combat pay may be taken as a subtraction for Missouri purposes. Example 1: A resident of Missouri, is an enlisted member of the military. He enters a combat zone in July and is there through December. He earns $12,000 January through June, and earns $20,000 July through December. Box 1 of his Form W-2 should only indicate the $12,000 he received prior to entering the combat zone. He is not entitled to a subtraction, as his combat pay is not included in his FAGI. Example 2: A resident of Missouri, is a high ranking commissioned officer. He enters a combat zone in July and is there through December. He earns $50,000 January through June, and earns $70,000 July through December. The IRS limits his Form W-2 to indicate $80,000. He is entitled to a subtraction of $30,000, which represents the portion of Box 1 of Form W-2 attributable to combat pay that is included in his FAGI. Build America Bonds and Recovery Zone Bonds Interest. Enter any interest received from Build America or Recovery Zone Bonds that is included in your federal adjusted gross income. Attach a copy of your Interest Income (Form 1099-INT) or any other applicable documentation. Missouri Public-Private Transportation Act. Enter any income received in connection with the Missouri Public Private Transportation Act, that is included in your federal adjusted gross income. Net Operating Loss (NOL). Any amount of Net Operating Loss deduction taken against federal taxable income but disallowed for Missouri income tax purposes after June 18, 2002, may be carried forward and taken against any income on the Missouri income tax return for a period of up to 20 years from the year of the initial loss. Attach a calculation of your Net Operating Loss carryback/ carryforward. Contributions into a Missouri In divid ual Medical A ccount (IMA). Con tri bu tions tha t were made by your employer into an Individual Medical Account (IMA) and used to pay your health care expenses are exempt from Missouri income tax. The interest income earned on the IMA account is also exempt from Missouri income tax. The IMA contribution is identified in Box 14 of your Form W-2, Wage and Tax Statement. Reduce the amount of con tributions b y the amount of medical and dental expenses deducted on Federal Form 1040 or 1040-SR, and included in Missouri itemized deductions. Accumulation Distribution. If during the taxable year, you re c eived a distribution as beneficiary of a trust that was made from accumulated earnings of prior years and you filed Tax on Accumulation Distribution of Trusts (Federal Form 4970), the amount of the distribution may be excluded from Missouri in c ome to the extent that it was reported in your federal adjusted gross income. Capital Gain Exclusion on Sale of Low Income Housing. If during the taxable year, you sold a federally subsidized (HUD) low income housing project to a nonprofit or governmental organization, and at least 40 percent of the units are occupied by persons or families having incomes of 60 percent or less of the median income, you may exclude 25 percent of the capital gain from Missouri tax. However, the buyer of the property must agree to preserve or increase the low income occupancy of the project. To use this exclusion, enter 25 percent of the capital gain reported on your Federal Form 1040 or 1040-SR. Attach a copy of your Federal Form 1040 or 1040-SR (pages 1 and 2) and Sales of Business Property (Federal Form 4797). Family Development Account. A family development account holder may subtract the amount of annual deposits made to the account (not to exceed $2,000). Approved withdrawals from the family development account are also exempt from state tax. Interest earned by a family development account is exempt from state taxation and may be subtracted from an account holder's federal adjusted gross income. Any money withdrawn for an unapproved use is subject to tax. Attach proper certification and a copy of your Form 1099. Federally Taxable - Missouri Exempt Obligations. Income from any bond issued by the Missouri Higher Edu ca tion L oan Authority (MOHELA), in clud ing int erest or proceeds resulting from the sale of the bond, is exempt from Missouri tax. Enter the amount of such income included in federal adjusted gross income on Line 10. Condemnation of Property. If you included in your federal adjusted gross income any gain arising from compulsory or involuntary conversion of property as a result of condemnation or the imminence thereof, you may exclude that gain from Missouri tax. Attach a copy of your Federal Form 1040 or 1040-SR, Schedule D, and Form 4797. Employee Stock Ownership Plan (ESOP) Capital Gain Deduction. Enter 50 percent of the net capital gain from the sale or exchange of employer securities of a Missouri corporation to a qualified Missouri employee stock ownership plan if, upon
completion of the transaction, the qualified Missouri employee stock ownership plan owns at least 30 percent of all outstanding employer securities issued by the Missouri corporation. Attach Form(s) 1099 and Beneficiary's Share of Income, Deductions, Credits, etc. (Schedule K-1). Disallowed Business Interest Expenses. If your deduction for business interest expenses were limited under Subsection 163(j) of the Internal Revenue Code, enter the disallowed amount. Attach a copy of your Federal Form 8990. Marijuana Business Deduction. Enter the amount that is eligible to be claimed as a federal income tax deduction but is disallowed by section 280E of the Internal Revenue Code. This deduction is exclusively limited to taxpayers authorized to do business under Article XIV of Missouri's Constitution. Calculating this deduction, you must provide a financial statement/ federal schedule(s) for business profit or loss that the federal government was unable to allow as a deduction for marijuana business, as marijuana is a controlled substance under federal law. You must submit the financial statement, schedule(s), your medical license number (MED), if any, and all federal schedule(s) with your Missouri Form MO-1040 to claim the deduction. Broadband Grant Income Tax Subtraction. If you received grant money disbursed from a federal, state, or local Missouri program, for the express purpose of providing or expanding broadband internet to areas of Missouri that are deemed to be lacking such access, you may qualify to subtract 100 percent of the grant money received. The grant money must have been included in your federal adjusted gross income. Attach the Form 1099-G issued to you validating the grant money received, grant documents that indicate the area of Missouri was deemed to be lacking broadband internet access, a copy of Federal Form 1040, and applicable schedule(s). The amount reported cannot exceed your federal adjusted gross income. (12-2025) Box 3. Benefits Paid in 2025 Box 4. Benefits Repaid to SSA in 2025 Box 5. Net Benefits Repaid for 2025 (Box 3 minus box 4) Benefits for 2025 $8,400.00 *Includes: $12.00 Paid in 2025 for 2024 LINE 12 - EXEMPT CONTRIBUTIONS MADE TO A QUALIFIED 529 PLAN The state of Missouri allows a subtraction from federal adjusted gross income for the amount of annual contributions made to the Missouri Tuition Program (MOST), or any other qualified 529 plan. The maximum annual exempt contribution is $8,000 for single individuals or $16,000 for married couples filing a combined return. If you contributed to MOST, or any other qualified 529 plan and are claiming the subtraction on your Missouri income tax return, please attach one of the following with your return: • Statement from program manager showing contribution in the name of the individual claiming the subtraction, • Bank statements reporting/verifying the contribution date and contribution amount, • Copies of canceled checks, • Other supporting documentation verifying the name of the individual who contributed to the MOST 529 account, contribution dates, and contribution amounts. The documentation verifying contributions must be in the name of the individual claiming the subtraction. LINE 13 - QUALIFIED HEALTH
DEDUCTIONS
You cannot itemize your Missouri deductions if you took the standard deduction on your federal return. See page 8, Line 14. You must itemize your Missouri deductions if you were re quir ed to itemize on your federal return. LINE 1 - FEDERAL ITEMIZED DEDUCTIONS Include your total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12e, and any approved cultural contributions (literary, musical, scholastic, or artistic) to a tax exempt agency or institution that is operated on a not-for-profit basis. Cash con tributions do not qualify . LINES 2 AND 3 - SOCIAL SECURITY TAX Include the amount of the social security tax withheld from your Form(s) W-2. This amount cannot exceed $10,918. Enter the total on Line 2. Repeat for your spouse and enter the total on Line 3. LINES 4 AND 5 - RAILROAD RETIREMENT TAX Include the amount of railroad retirement tax withheld from your wages, Tier I and Tier II, during 2025. This amount cannot exceed $17,327 (Tier I maximum of $10,918 and Tier II maximum of $6,409). Enter the total on Line 4. Repeat for your spouse and enter the total on Line 5. If you have both social security and Tier I railroad retirement tax, the maximum deduction allowed is the amount withheld as shown on the Form(s) W-2 minus either the amount entered on Federal Form 1040 or Federal Form 1040-SR, Schedule 3, Part 2, Line 11, or, if only one employer, the amount refunded by the employer. LINE 6 - MEDICARE TAX Include the total amount of Medicare tax for yourself and spouse (combined). If you are not subject to "additional Medicare tax" on your federal return, enter the amount from your Form W-2. If you are subject to "additional Medicare tax" on your federal return, enter the amounts as calculated below. You must attach a copy of Additional Medicare Tax (Federal Form 8959). • W age income: Form(s) W-2, Box 6, plus Line 7 of Federal F orm 8959, minus Line 22 of Federal Form 8959; • Railr oad retirement compensation: Railroad retirement Medicar e tax withheld on Form(s) W-2, Box 14, plus Line 17 of F ederal Form 8959, minus Line 23 of Federal Form 8959. LINE 7 - SELF-EMPLOYMENT TAX Include the amount from Federal Form 1040, Federal Form 1040- SR, or Federal Form 1040-NR: • F ederal Schedule 2, Part 2, Line 4 • Minus F ederal Schedule 1, Part 2, Line 15 • Plus F ederal Form 8959, Line 13 LINE 9 - STATE AND LOCAL INCOME TAXES Include the amount of state and local income taxes from Federal Form 1040 or 1040-SR, Schedule A, Line 5a. The amount you paid in state and local income taxes, included in your federal itemized deductions, generally must be subtracted to determine Missouri itemized deductions. If you meet any of the criteria below, skip lines 9 and 10; complete the Form MO-A, Part 2 Worksheet - Net State Income Taxes, Line 11. • The state and local income tax on Federal Schedule A, Line 5d e xceeds $40,000 ($20,000 if married filing separately). • Federal Form 1040 or 1040-SR, Line 11a is more than $500 ,000 ($250,000 if married filing separately). • You completed Form 2555, Form 4563, or excluded income fr om Puerto Rico. If you meet any of the criteria above, enter the result of the Form MO-A, Part 2 Worksheet onto Line 11 of Form MO-A, Part 2. LINE 10 - EARNINGS TAXES If you entered an amount on Line 9 and you live or work in the Kansas City or St. Louis area, you may have included earnings taxes. Include on Line 10 the amount of earnings taxes withheld shown on Form(s) W-2. See page 21, Diagram 1, Box 19. LINE 12 - TOTAL MISSOURI ITEMIZED
DEDUCTIONS
If your total Missouri itemized deductions are less than your standard deduction (see page 8, Line 14), you should take the standard deduction on Form MO-1040, Line 14, unless you were re quir ed to itemize your federal deductions.
PART 3 - PENSION AND SOCIAL SECURITY/SOCIAL SECURITY
DISABILITY
If you are claiming a pension, social security, or social security disability, you must attach a copy of your federal return (pages 1 and 2), your Form(s) 1099-R, and SSA-1099. Failure to provide this information may result in your exemption being disallowed. Public Pension Calculation Public pensions are pensions received from any federal, state, or local government. If you have questions about whether your pension is a public or a private pension, contact your pension administrator. LINE 1 - TAXABLE PUBLIC PENSION Enter the taxable 2025 public pension(s) for yourself and, if filing combined, your spouse. This information can be found on Federal Form 1040 or Federal Form 1040-SR, Line 5b. Do not include any payments from private pensions, social security benefits or railroad retirement payments on this line. (Exception: If you are 100 percent disabled, you may consider railroad retirement and military retirement benefits as taxable public pension.) Do not include military retirement benefits, this amount will be entered on MO-A, Part 1, Line 10. LINE 3 - SOCIAL SECURITY OR SOCIAL
SECURITY DISABILITY EXEMPTION
Include the amount from MO-A, Part 3, Lines 3Y and 3S (social security or social security disability calculation). Private Pension Calculation LINE 2 - TAXABLE SOCIAL SECURITY BENEFITS Include the taxable 2025 social security benefits. This information can be found on Federal Form 1040 or Federal Form 1040-SR, Line 6b. LINE 6 - TAXABLE PENSION Include the taxable 2025 pension received from private sources for each spouse. This information can be found on Federal Form 1040 or Federal Form 1040-SR, Lines 4b and 5b. Do not include any payments from public pensions, social security benefits, or railroad retirement payments on this line. Social Security or Social Security Disability Calculation LINE 1 - TAXABLE SOCIAL SECURITY BENEFITS To take the social security exemption, you must be age 62 or older. An individual that receives social security retirement benefits, partial benefits at age 62, full benefits at age 65 or older, or a disabled individual receiving Social Security Disability Income (SSDI), who reaches full retirement age during the taxable year and receives retirement benefits should include on Line 1, the amount of federal taxable benefits, which can be found on Federal Form 1040 or Federal Form 1040-SR, Line 6b. Taxable social security benefits must be allocated by each spouse's share of the benefits received for the year. To determine each spouse's portion of the taxable social security on Line 1, complete Worksheet for Lines 1 and 2 in the following section. LINE 2 - TAXABLE SOCIAL SECURITY
DISABILITY BENEFITS
A disabled individual receiving Social Security Disability Income (SSDI) for the entire taxable year should enter on Line 2 the amount of federal taxable benefits, which can be found on Federal Form 1040 or Federal Form 1040-SR, Line 6b. Taxable social security disability benefits must be allocated by each spouse's share of the benefits received for the year. To determine each spouse's portion of the taxable social security disability on Line 2, complete the Worksheet for Lines 1 and 2 below. Note: A taxpayer filing single, head of household, qualifying widow(er), or married filing separate may not enter amounts on both Line 1, Taxable Social Security Benefits, and Line 2, Taxable Social Security Disability Benefits. Report only social security benefits on Line 1 and social security disability benefits on Line 2. However, if you are married filing a combined return, one spouse may enter an amount on Line 1 and the other spouse may enter an amount on Line 2. 1. Total social security - Enter amount from Federal Form 1040 or Federal Form 1040-SR, Line 6a ............. 1) _________ Yourself Spouse 2. Enter each spouse's portion of the total social security ............. 2Y _____ 2S _____ 3. Divide Line 2Y and 2S by Line 1 ...... 3Y ____% 3S ____% 4. Taxable social security - Enter amount from Federal Form 1040 or Federal Form 1040-SR, Line 6b ... 4) _________ 5. Multiply Line 4 by percentages on 3Y and 3S and enter amounts here and on Lines 1 or 2 of Part 3 of the MO-A, Section C ............................. 5Y _____ 5S _____ Worksheet for Lines 1 and 2 Information to Complete Form MO-PTS If you qualify for the Property Tax Credit you must attach Form MO-PTS to your Form MO-1040 and mail to: Missouri Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800. Email: Incometaxprocessing@dor.mo.gov (For submission of Individual Income Tax Returns and Property Tax Credit Claims) Important: You must complete Form MO-1040, Line 1 through Line 42, before you complete Form MO-PTS. Qualifications Select the applicable box to indicate under which qualification you are filing the Form MO-PTS. You must select a qualification box to be eligible for the credit. Select only one box. Attach the appropriate documentation to verify your qualification. (The required documentation is listed behind each qualification on Form MO-PTS.) • If y our filing status on Form MO-1040 is head of household, y ou will select single filing status on the Form MO-PTS. • I f your filing status on Form MO-1040 is married filing combined, but y ou and your spouse lived at different addresses the entire y ear, you may file a separate Property Tax Credit Claim (Form MO-PT C). Do not include spouse name or social security number if y ou selected married filing separate. (Example: One spouse liv es in a nursing home or residential care facility while the other spouse r emains in the home the entire year.) If filing a separ ate Form MO-PTC, you cannot take the $2,000 or $4,000 deduction on Line 7 and y ou cannot calculate your Property Tax Cr edit on Form MO-PTS.
Helpful Hints If you are married and lived together for any part of the year, and are eligible to file a joint federal income tax return, you must file married filing combined and include all household income. LINE 2 - SOCIAL SECURITY BENEFITS Enter the amount of nontaxable social security benefits received by you, your spouse and your minor children before any deductions and the amount of social security equivalent railroad re tir e ment benefits. See belo w to deter mine nontax able benefits: • F ederal Form 1040 or Federal Form 1040-SR, Line 6a minus Line 6b • F orm(s) SSA-1099 and Payments by the Railroad Retirement Boar d (Federal Form RRB-1099), total amount before deductions (if y ou did not include an amount on Federal F orm 1040 or Federal Form 1040-SR). Lump sum distributions from Social Security Administration and other agencies must be claimed in the year in which they are received. Attach Form SSA-1099 or RRB-1099 (TIER I).
Helpful Hints • W ait to file your return until you receive your Form S SA-1099 in January 2026. This form will list your benefits f or the entire 2025 year. See the sample F orm SSA-1099 on page 15. • If y ou are receiving railroad retirement benefits, you should get tw o Forms RRB-1099. Form RRB-1099R sho ws annuities and pensions. Form RRB-1099 sho ws your social security equivalent railroad r etirement benefits. Include the amount from Form RRB- 1099 that states social security equivalent (usually T ier I benefits) on Line 2. LINE 3 - EXEMPT INTEREST AND PENSION INCOME Enter the amount of pensions, annuities, rental income, dividends, exempt unemployment compensation, or exempt interest income not included on Form MO-PTS, Line 1. (Do not include amount of excludable costs of pensions or annuities.) See the following to determine the amount of your pension or exempt interest: • F orm(s) 1099-R - Total amount before deduction not included on Form MO-1040, Line 6 (Missouri adjusted gross income). • F orm 1099-INT - Total amount not included on Form MO- 1040, Line 6 (Missouri adjusted gross in c ome). Include tax e xempt interest from Form MO-A, Part 1, Line 8. If grants or long-term care benefits are made payable to a nursing facility, do not include as income or rent. LINE 4 - RAILROAD RETIREMENT BENEFITS Enter railroad retirement benefits before any deductions for medical premiums or withholdings of any kind from Form MO-A, Part 1, Line 11. Attach a copy of your Form RRB-1099-R. (Do not include social security equivalent railroad retirement included on Line 2.) LINE 5 - VETERAN BENEFITS If a veteran is 100 percent disabled not due to military service, payments and benefits must be included on line 5. Veteran payments and benefits include education and training allowances, disability compensation, grants, and insurance proceeds. If a veteran is 100 percent disabled entirely as a result of military service, do not include veteran payments and benefits as household income on Form MO-PTS. If a veteran is less than 100 percent disabled, but is unable to engage in substantial gainful activity due to medical impairment(s) resulting entirely from military service, and such medical impairment(s) can be expected to result in death or has lasted or can be expected to last continuously for at least twelve months, do not include veteran payments and benefits as household income on Form MO-PTS. A letter from the Veterans Administration detailing the amount of benefits or confirming the disability is 100 percent from military service must be attached. Note: To request a copy of the letter, call the Veterans Benefit Administration at (800) 827-1000. If you are a surviving spouse receiving social security and your spouse was 100 percent disabled as a result of military service, all veteran payments and benefits must be included. LINE 6 - PUBLIC ASSISTANCE Include the amount of public assistance, Supplemental Security Income (SSI), child support, and Temporary Assistance payments re c eived by you and your minor children. Tempo r ary Assistance payments include Temporary Assistance for Needy Families (TANF) payments. In Missouri, the program is referred to as Temporary Assistance (TA). This includes any payments received from the government. Do not include the value of commodity foods, food stamps, or heating and cooling assistance. Attach a letter from the Social Security Administration that includes the total amount of assistance received and Form 1099 from Employment Security, if applicable.
Helpful Hints • Supplemental Security Income (SSI) is paid by the Social Security A d min is tr ation. You have to request a SSI form indicating total benefits r eceived either through a My Social Security account at ssa.gov/myaccount/, by calling 1-800-772-1213, or contacting your local Social Security offic e. If you have minor children who receive SSI benefits, the childr en do not qualify for a credit. However, if you qualify f or a credit, you must include the children's SSI benefits on Line 6. • If you receive temporary assistance from the Children's Division (CD) or F amily Support Division (FSD), you must include all cash benefits r e c eived for your entire household. The Department of Revenue v erifies this information and failure to in clude t otal benefits may delay y our refund.
LINE 7 - NONBUSINESS LOSS(ES) Complete Line 7 only if non busines s losses reduced the amount reported on Form MO-PTS, Line 1. If Line 1 was reduced by nonbusiness losses, add back the amount of the loss on Line 7. A nonbusiness loss is a loss of income that did not result from a trade or business. (Losses from Federal Form 1040 or 1040-SR, Schedule F and Schedule C are considered business losses and should not be in cluded here.) An individual taxpayer cannot have a negative federal adjusted gross income (FAGI) for purposes of computing Missouri adjusted gross income (MAGI). An individual who, for federal income tax purposes, has a negative FAGI, must calculate their MAGI as if their FAGI was zero dollars ($0). The portion of a nonbusiness loss that was effectively ignored by the disallowance of FAGI below zero ($0) should not be added back on MO-PTS, Line 7. This is because that portion of the nonbusiness loss did not reduce MAGI. Only the portion of the nonbusiness loss that actually reduced FAGI down to $0 (the remaining amount after the ignored portion) must be added back. See examples below. $2,000 $7,000 $2,000 $7,000 $3,000 FAGI from federal return MAGI (MO-1040, Line 6, after addition and subtraction modification) ($5,000) ($5,000) ($5,000) ($5,000) $5,000 $0 $0 $500 $500 $500 $0 $2,000 $0 $2,000 $3,000 Non-business loss reported on federal return Total of Line 1Y and 1S of Non-business loss to be reported on MO-PTS, Line 7 $0 $0 $0 $0 $5,000
LINE 9 - FILING DEDUCTION If you are single or married living separate, enter $0 on Line 9. If you are married and filing combined, see below to determine the amount to enter on Line 9. • If y ou RENTED or DID NOT OWN your home for the entire y ear, enter $2,000 on Line 9. • If y ou OWNED and OCCUPIED your home for the entire y ear, enter $4,000 on Line 9. LINE 10 - NET HOUSEHOLD INCOME Subtract Line 9 from Line 8 and enter amount on Line 10. • If y ou RENTED or DID NOT OWN and occupy your home for the entire year, the amount you enter on Line 10 cannot e xceed $27,200. If the amount of your net household income on Line 10 is above $27,200, you are not eligible for the cr edit. There is no need to complete and submit the form. • If y ou OWNED and OCCUPIED your home for the entire y ear, the amount you enter on Line 10 cannot exceed $30 ,000. If the amount of your net household income on Line 10 is abo ve $30,000, you are not eligible for the cr edit. There is no need to complete and submit the form. Note: Your home or dwelling is the place in which you reside in Missouri, whether owned or rented, and the surrounding land, not to exceed five acres, as is reasonably necessary for use of the dwelling as a home. A home may be part of a larger unit such as a farm or building partly rented or used for business. LINE 11 - OWN YOUR HOME If you owned and occupied your home, include the amount of real estate tax you paid for 2025 only, or $1,100, whichever is less. Do not include special assessments (sewer lateral), penalties, service charges, and interest listed on your tax receipt. You can only claim the taxes on your primary residence that you occupy. Secondary homes are not eligible for the credit. Attach a copy of paid real estate tax receipt(s) from the county and city collector's offices. If you submit more than one receipt from a city or county for your residence, please submit a letter of explanation. If your home or farm has more than five acres or you own a mobile home that is classified as personal property, an Assessors Certification (Form 948) must be attached with a copy of your paid personal or real property tax receipt. If you own a mobile home, and it is classified as real property, a Form 948 is not needed. In such cases, you can claim property tax for the mobile home and rent for the lot. A credit will not be allowed on vehicles and other items listed on the personal property tax receipt. If you bought, sold, or shared your home, report only the portion of real-estate tax paid by you. If you use your home for business purposes, the percentage of your home that is used for business purposes must be subtracted from your real estate taxes paid. If you need to use a Form 948 to calculate the amount of real estate tax, you must subtract the percentage of your home that is used for business purposes from allowable real estate taxes paid. Example: Ruth has 10 acres surrounding her house. She needs to use a Form 948, because she is only entitled to receive credit for 5 acres. By her calculations, she enters $500 on F orm 948, Line 6. Ruth also uses 15 percent of her homestead for her business. She will multiply $500 by 85 percent and enter this figure ($425) on Form MO-PTS, Line 11. LINE 12 - RENT YOUR HOME Complete one Cer ti fi ca tion of Rent Paid (Form MO-CRP) for each rented home (including mobile home or lot) you occupied during 2025. You cannot claim returned check fees, late fees, security and cleaning deposits, or any other deposits. Add the totals from Line 9 on all Form(s) MO-CRP completed, and enter the amount on Line 12, or $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674), along with Form(s) MO-CRP. Forms may be obtained by visiting the Department's website at: dor.mo.gov/forms/. If you have the same address as your landlord, please verify the number of occupants and living units. Helpful Hints If y ou receive low income housing assistance, the rent you claim ma y not exceed 40 percent of your income. Please claim only the amount of r ent you paid or your refund will be dela yed or denied. If you rent from a facility that does not pay r eal estate taxes, you are not eligible for a property tax credit. If y our gross rent paid exceeds your household in c ome, you mus t attach a detailed statement explaining how the additional r ent was paid or the claim will be denied. LINE 13 - TOTAL REAL ESTATE TAX/RENT PAID Add amounts from Form MO-PTS, Lines 11 and 12 and enter amount on Line 13, or $1,100, whichever is less. Example: Ester owns her home for three months and pays $100 in property taxes. For nine months she rents an apartment and pays $4,000 in rent. The amount on Line 9 of the Form MO-CRP is $800 ($4,000 x 20 percent). Form MO-PTS, Line 11 is $100, Line 12 is $750 ($750 is the limit on Line 12) and Line 13 is $850. LINE 14 - PROPERTY TAX CREDIT Apply Lines 10 and 13 to the Property Tax Credit Chart on pages 50 through 52 to determine the amount of your property tax credit. If you have another income tax or property tax credit liability, this property tax credit may be applied to that liability in accordance with Section 143.781 and Section 143.782, RSMo. You will be notified if your credit is offset against any debt. Section 135.802, RSMo, requires applicants for specific tax credits to provide certain information, such as contact information, the type of taxpayer, and the type of tax credit, to the agency administering the tax credit. Under Section 135.802.12, RSMo, in order to receive the credit, applicants for the credit must sign a statement that the applicant is aware of the reporting requirements of Section 135.805, RSMo and the penalty provisions of Section 135.810, RSMo. If you are claiming the property tax credit, a statement to this effect is already included in the language the taxpayer is instructed to sign on page 26. The property tax credit is not subject to any reporting under Section 135.805, RSMo, but fraud in the process of applying for this credit (including fraud in the completion of Form MO-PTS) is subject to a civil penalty equal to 200% of the credit issued under Section 135.810, RSMo, in addition to any criminal punishment.
INFORMATION TO COMPLETE
Form MO-CRP must be completed by taxpayers who rented their home and are submitting a Property Tax Credit Claim. If you rent from a tax exempt facility, you do not qualify. Step 1: Enter all information requested on Lines 1-5. If rent is paid t o a relative, the relationship to the landlord must be indica ted on Line 1. Your claim may be delayed if you fail t o enter all required information. Step 2: Enter on Line 6 the gross rent paid. Exclude rent paid f or any portion of your home used in the production of
inc ome, and the rent paid for surrounding land with a ttachments not necessary nor maintained for homes tead purposes. Also, exclude any rent paid to your landlor d on your behalf by any organization.
Step 3: If you were a resident of a nursing home or boarding home during 20 25, use the applicable percentage on
Line 7 . If you lived in a hotel and meals were included in y our rent payment, enter 50 percent; otherwise enter 100 per cent. If two or more unmarried individuals over 18 years of age shared a residence and each paid part of the rent, enter the total rent on Form MO-CRP, Line 6 and select the appropriate percentage on box G of Line 7. If the rent receipt is for the total rent amount, then the percentage on box G of the Form MO-CRP must be used to determine your credit. If none of the reductions apply to you, enter 100 per cent on Line 7. Step 4: Multiply Line 6 by the percentage on Line 7. Enter this amount on Form(s) MO-CRP, Line 8.
Step 5: Multiply Line 8 by 20 percent and enter the result on Line
9. Add the totals from Line 9 on all completed Form(s) MO-CRP and enter the amount on Line 12 of Form MO-PTS.
Helpful Hints An apartment is a room or suite of rooms with separate facilities for cooking and other normal household functions. A boarding home is a house that provides meals, lodging, and the residents share common facilities. Federal Privacy Act Notice Section 143.961, RSMo, authorizes the Department to require the reporting of information deemed necessary to enforce the income tax law of the state of Missouri. Section 143.961, RSMo, is also made applicable to the property tax credit for procedural matters pursuant to Section 135.015, RSMo. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds against certain other tax liabilities or amounts due to a state agency, and where permitted or required by law, to exchange tax information with the Internal Revenue Service, other states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and 610, RSMo). It is mandatory that you provide your social security number on your tax return. Failure to provide your social security number may result in additional request(s) to you from the Department and may also result in the complete or partial denial of a refund or tax credit claimed on or with the return. (For further information about the Department's authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143, RSMo.)
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)
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 an d 34 ........................ *25322030001* Tax 00.29S00.29Y 29. Taxable inc ome - 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 c redit - Attach Form MO-CR and other states' Form MO-NRI. Attach Form MO-NRI and federal return if applicable. 32. Missouri in come percentage - Enter 100% if not completing 00.33S00.33Y multiply Lin e 30 by percentage 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 n onresident partners or S corporation shareholders - Attach Forms MO-2NR and MO-NRP ......................................................... 00.37 00.38 00.39 32S %32Y % 42. Miscellane ous 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 ap plied 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 de posited 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 ret urn.................................................... 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 r eturn 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 Fund51j. 00. Soldiers Memorial Military Museum in St. Louis Fund 51k. 00.
Missouri National Guard Trust Fund51d. 00. 00. General Revenue Fund
Missouri Military Family
Relief Fund51g. 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* electronica lly. Any returned check may be presented again electronically . . . . . . . . . . . . . . . . . . Amount Due 54. If Line 36 is larger than Lin e 45 or Line 48, enter the difference. 00.54 Amount of UNDERPAYME NT .................................................... 55. Underpaym ent 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 au thorize 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 penalties 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. B y 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 unaut horized 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/.
MO Public-Private Transportation Act *25340010001* Department Use Only (MM/DD/YY) 1. Interest on state and local obligations other than Missouri source.... Other (description) 4. Food Pantry contributions included on Federal Schedule A.........
Part 1 - Missouri Modifications to Federal Adjusted Gross Income
Attach to Form MO-1040. Attach your federal return. See information beginning on page 12 to assist you in completing this form. Additions 3. Nonqualified distribution received from a qualified 529 plan not used for qualified expenses.......................................... 6. Nonqualified distribution received from a qualified Achieving a Better Life Experience Program (ABLE) not used for qualified expenses..... 7. Total Additions - Add Lines 1 through 6. Enter here and on Form Subtractions 8. Interest from exempt federal obligations included in federal adjusted gross income - Attach a detailed list or all Federal Form(s) 1099 ..... 9. Any state income tax refund included in federal adjusted gross income. Other (description) 12. Exempt contributions made to a qualified 529 plan ............... 2. Partnership Fiduciary S Corporation Net Operating Loss (Carryback/Carryforward) 00.2Y 00.2S 00.1Y 00.1S 5. Nonresident Property Tax................................... Partnership Fiduciary S Corporation 11. Build America and Recovery Zone Bond Interest Railroad Retirement Benefits Net Operating Loss Military (nonresident) Combat Pay 00.3Y 00.3S 00.4Y 00.4S 00.5Y 00.5S 00.6Y 00.6S 00.7Y 00.7S 00.8Y 00.8S 00.9Y 00.9S 00.11Y 00.11S 00.12Y 00.12S Social Security Number Spouse's Social Security Number M.I. Last NameFirst Name Suffix Spouse's Last NameSpouse's First Name M.I. Suffix Name MO-1040, Line 2.......................................... 13. Qualified Health Insurance Premiums - Attach the Qualified Health 00.13Y 00.13S Insurance Premiums Worksheet (Form 5695) and supporting - - - - Spouse (S)Yourself (Y) For Privacy Notice, see instructions. documentation ........................................... MO-A Page 1 Form MO-A 2025 Individual Income Tax Adjustments Business Interest Business Interest 10. Military Retirement Benefits (see instructions on page 14) ........... 00.10Y 00.10S
Form MO-1040, Line 4 ..................................... *25340020001* 25340020001 MO-A Page 2
Part 2 - Missouri Itemized Deductions
1. Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12e .......... 3. 2025 Social security tax - (Spouse) .......................................................... 4. 2025 Railroad retirement tax - Tier I and Tier II (Yourself)........................................ 5. 2025 Railroad retirement tax - Tier I and Tier II (Spouse) ........................................ 6. 2025 Medicare tax - Yourself and Spouse (see page 16 of MO-1040 Instructions)..................... 7. 2025 Self-employment tax (see page 16 of MO-1040 Instructions) ................................. 8. Total - Add Lines 1 through 7 .............................................................. 9. State and local income taxes from Federal Schedule A, Line 5a or 10. Earnings taxes included in Line 9 ............................ 11. Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below ............ 12. Missouri Itemized Deductions - Subtract Line 11 from Line 8. Enter here and on Form MO-1040, Line 14 .. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00.
Part 1 Continued
2. 2025 Social security tax - (Yourself) ......................................................... Complete this section only if you itemize deductions on your fe deral return. Attach your Federal Form 1040 (pages 1 and 2) and Federal Schedule A. 17. Business Income Deduction - see worksheet on page 16 of MO-1040 Instructions .................................................
16. Agriculture Disaster Relief .................................. Sold or disposed property previously taken as addition modification 14. Missouri depreciation adjustment (Section 143.121, RSMo.) 15. Exempt contributions made to a qualified Achieving a Better Life 00.14Y 00.14S 00.15Y 0015S 00.16Y 0016S 00.17Y 0017S . . . enter $0 if completing worksheet below ........................ Experience Program (ABLE) ................................ 19. Total Subtractions - Add Lines 8 through 18. Enter here and on 00.19Y 0019S . 2. State and local income taxes from Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. ...... 2 3. Earnings taxes included on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a ........ 3 4. Subtract Line 3 from Line 2. .............................................................. 4 5. Divide Line 4 by Line 1. ................................................................. 5 % 6. Enter the amount from Federal Schedule A, Line 5e. .......................................... 6 7. Multiply Line 6 by percentage on Line 5. Enter here and on net state income taxes, Line 11, above ..... 7 00. 00. 00. 00. 00. Complete this worksheet only if your total state and local taxes included in your federal itemized deductions exceeded $40,000 ($20,000 if married filing separately) or you were required to complete a federal worksheet to calculate Federal Schedule A, Line 5e.
Part 2 Worksheet - Net State Income Taxes, Line 11
1. Enter the sum of your state and local taxes on Federal Form 104 0 or Federal Form 1040-SR, 00. Schedule A, Line 5d. ........................................................................ 1 18. Capital Gain ............................................. 00.18Y 0018S .
Section C, Lines 1 - 3, and enter the amount(s) from Line(s) 3Y 1. Taxable pension for each spouse from public sources from Federal 2. Amount from Line 1 or $47,633 (maximum social security benefit), Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source. 3. If you received taxable social security, complete Form MO-A, Part 3, and 3S. ................................................. 4. Subtract Line 3 from Line 2. If Line 3 is greater than Line 2, enter $0 . 5. Total public pension. Add amounts on Lines 4Y and 4S..........................................
Part 3 - Section B
1. Missouri adjusted gross income from Form MO-1040, Line 6 ..................................... 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b ............ 3. Subtract Line 2 from Line 1 ............................................................... 4. Select the appropriate filing status and enter the amount on Line 4. • Married Filing Combined (joint federal) - $32,000 5. Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 ............................... 7. Amounts from Line 6Y and 6S or $6,000, whichever is less ........ 8. Add Lines 7Y and 7S ..................................................................... 9. Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0............... *25340030001* 00. 00. 00. 00. 00. 00. 00. 00. Form 1040 or Federal Form 1040-SR, Line 5b .................. whichever is less ......................................... Public Pension Calculation - Pensions received from any federal, state, or local government. Part 3 - Pension and Social Security/Social Security Disability (Instructions for Part 3 begin on page 17)
Part 3 - Section A
6. Taxable pension for each spouse from private sources from Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b ..... 00.1Y 00.1S 00.2Y 00.2S 00.3Y 00.3S 00.4Y 00.4S 00.6Y 00.6S 00.7Y 00.7S • Single, Head of Household, and Qualifying Widow(er) - $25,000 • Married Filing Separate - $16,000........................................................ MO-A Page 3
Part 3 - Section C
1. Taxable social security benefits for each spouse from 2. Taxable social security disability benefits for each spouse from 3. Amount from Line(s) 1Y or 2Y, and 1S or 2S.................... 4. Total social security/social security disability. Add Lines 3Y and 3S................................. 00. Federal Form1040 or Federal Form 1040-SR, Line 6b ............ Federal Form 1040 or 1040-SR, Line 6b ....................... Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by 00.1Y 00.1S 00.2Y 00.2S 00.3Y 00.3S December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction. Enter total amount here and on Form MO-1040, Line 8. ............................................. Total Pension and Social Security/Social Security Disability
Part 3 - Section D
Add Line 5 (Section A), Line 9 (Section B), and Line 4 (Section C) from Form MO-A. 00. 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/.
For Privacy Notice, see Instructions. MO-PTS Page 1 This form must be attached to Form MO-1040. *25323010001* Department Use Only (MM/DD/YY) Social Security Number Spouse's Social Security Number Date of Birth (MM/DD/YYYY) Spouse's Date of Birth (MM/DD/YYYY) Select only one qualification. Copies of letters, forms, etc., must be included with claim. A. 65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.) B. 100% Disabled Veteran as a result of military service (Attach l etter from Department of Veterans Affairs - see instructions.) C. 100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.) D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.) Qualifications Select only one filing status. If your filing status on Form MO-1040 is head of household, you will select single filing status below. If married filing combined, you must report both incomes. 1. Enter the amount of income from Form MO-1040, Line 6. .............................. 2. Enter the amount of nontaxable social security benefits received by you, your spouse, and your minor children before any deductions and the amount of social security equivalent railroad retirement be nefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I) ..................... 3. Enter the total amount of pensions, annuities, dividends, rental income, unemployment compensation, or interest income not included in Line 1. Include tax exempt interest from MO-A, Part 1, Line 8. 4. Enter the amount of railroad retirement benefits (not included in Line 2) before any deductions. Attach Form RRB-1099-R (Tier II). Refer to MO-A, Part 1, Line 11 ....................... Attach letter from Veterans Affairs. See instructions, MO-1040. ............................
Filing Status
Attach Form(s) W-2, 1099, 1099-G, 1099-R, 1099-MISC, 1099-INT, 1099-DIV, etc Income 00. 00. 00. 00. 00. 5. Enter the amount of veterans payments or benefits before any deductions. Single Married - Filing Combined Married - Living Separate for Entire Year M.I. Last NameFirst Name M.I. Last NameSpouse's First Name - - - - Failure to provide the required attachment(s) will result in the delay or denial of your return. 2025 Property Tax Credit Schedule Form
*25323020001* 9. Enter the appropriate amount from the options below .................................. 10. Net household income - Subtract Line 9 from Line 8 and enter the amount here ............. • If you rented or did not own and occupy your home for the entire year and Line 10 is greater than $27,200, you are not eligible to file this claim. • If you owned and occupied your home for the entire year and Line 10 is greater than $30,000, you are not eligible to file this claim. 11. If you owned your home, enter the total amount of property tax paid for your home, minus special assessments, or $1,100, whichever is less. Attach a copy of paid real estate tax receipt(s). If your home is on more than five acres or you own a mobile home, attach the 12. If you rented, enter the total amount from Certification of Rent Paid (Form(s) MO-CRP), Line 9 or $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674). Note: If you rent from a facility that does not pay property tax, you are not eligible for a 13. Enter the total of Lines 11 and 12, or $1,100, whichever is less .......................... 14. Apply Lines 10 and 13 to the chart in the instructions for MO-1040, pages 50-52 to figure your Property Tax Credit. You must use the chart to see how much credit you are allowed. Enter this amount on Form MO-1040, Line 43. ......................................... This form must be attached to Form MO-1040. Income (continued)Real Estate or RentCredit 8. Total household income - Add Lines 1 through 7 and enter the total here ................. 8 00. 9 00. 10 00. 00. 00. 00. 00. Assessor's Certification (Form 948) ............................................... 7. Enter the amount of nonbusiness loss(es). You must include nonbusiness loss(es) in your household income (as a positive amount) here. (Include capital loss from Federal Form 1040 or 7 00. 6. Enter the total amount received by you, your spouse, and your minor children from: public assistance, Supplemental Security Income (SSI), child support, or Temporary Assistance payments (TA and TANF). Attach a letter from the Social Security Administration that includes the total amount of assistance received if applicable ................................... 6 00. • Single or Married Living Separate - Enter $0 • Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000 • Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000 K RA U Department Use Only Property Tax Credit ............................................................ 1040-SR) .................................................................... 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/.
For Privacy Notice, see instructions. 2025 Certification of Rent Paid Form 1. Social Security Number *25315010001* Spouse's Social Security Number 5. Rental Period During Year From: (MM/DD/YY) To: (MM/DD/YY) 8. Net rent paid - Multiply Line 6 by the percentage on Line 7............................................ 9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS ....... 00. Taxation Division Attach to Form MO-PTC or MO-PTS and mail to the Missouri Department of Revenue. 00. 7. Select the appropriate box below and enter the corresponding percentage on Line 7 ........................ A. Apartment, House, Mobile Home , or Duplex - 100% F. Low Income Housing - 100% (Re nt cannot exceed 40% of total B. Mobile Home Lot - 100% C. Boarding Home or Residential Care - 50% G. Shared Residence - If you shared your rent with relatives or friends D. Skilled or Intermediate Care Nursing Home - 45% E. Hotel - 100%; if meals are included - 50% Select this box if related to your landlord. If so, explain. 2. Name (First, Last) Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number 3. Landlord's Name (First, Last) Landlord's Street Address (Must be completed) 4. Landlord's Phone Number (Must be completed) City State ZIP Code 1 (50%) 2 (33%) 3 (25%) One Form MO-CRP must be provided for each rental location in which you resided. Failure to provide landlord information may result in denial or delay of your claim. household inc ome.) (other than your spouse or children under 18), select the appro priate box based on the additional person(s) sharing rent: City State ZIP Code - -- - Apartment Number % you are not eligible for a Property Tax Credit .................................................... assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, 6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing 00.6 2025 2025 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/.
Missouri Tax I.D. Number Federal Employer I.D. Number Social Security Number Name (Last, First) Spouse's Social Security Number Spouse's Name (Last, First) Charter Number Corporation Name Department Use Only (MM/DD/YY) 1. 1. 00 00 2. 2. 00 00 3. 3. 00 00 4. 4. 00 00 5. 5. 00 00 6. 6. 00 00 7. 7. 00 00 8. 8. 00 00 9. 9. 00 00 10. 10. 00 00 11. Subtotals - add Lines 1 through 10. ......................................................... 11. 00 00 12. Enter the amount of the tax liability from Form MO-1040, Line 35Y for yourself and Line 35S for your spouse, or Form MO-1120, Line 16, Form MO-1041, Line 15 or Form MO-PTE, Line 10 ........................... 12. 00 00 13. Total Credits - add amounts from Line 11, Columns 1 and 2. (Enter here and on Form MO-1120, Line 17; Form MO-1040, Line 42; or Form MO-1041, Line 16; or Form MO-PTE, Line 11.) Line 13 cannot exceed the amount on Line 12, unless the credit is refundable. .................................................................................... 13. 00 • Yourself • Corporation Income • Fiduciary • Spouse (on a combined return) Column 1 Column 2 Alpha Code (3 characters) from the next page Benefit Number (See example above) Credit Name Each credit will apply against your tax liability in the order they appear below. 2025 Miscellaneous Income Tax Credits Form • Benefit Number - The number is the last six (6) digits of the number located on your Certificate of Eligibility. Example: For benefit, ABC-2018-12345-123456, enter 123456, on Form MO-TC. • Alpha code - The three (3) character code located on the next page of this form. Each credit is assigned an alpha code to ensure proper processing of the credit claimed. • If you are claiming more than 10 credits, attach additional MO- TC(s) • The sum of the tax credits claimed in Column 1 or Column 2 cannot exceed the applicable tax liability, unless the credit is refun dable. For Privacy Notice, see instructions. *25306010001* Use this form to claim income tax credits on Form MO-1040, MO-1120, or MO-1041. Attach to Form MO-1040, MO-1120, or MO-1041. I declare under penalties of perjury that I employ no illegal or 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 also declare that if I am a business entity, I participate in a federal work authorization program with respect to the employees working in connection with any contracted services and I do not knowingly employ any person who is an unauthorized alien in connection with any contracted services. I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo. SignatureTaxpayer's Signature Printed Name Date (MM/DD/YYYY) Spouse's Signature Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ __ __ / __ __ / __ __ __ __ 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/.
* Must be approved by the issuing agency Individuals with speech or hearing impairments may call TTY (800) 735-2966 or fax (573) 522-1762. Miscellaneous tax credits are administered by various agencies. For more information, forms, and approval to claim these credits, contact the following Departments. Visit dor.mo.gov/tax-credits/ for a description of each credit and more contact information for agencies administering each credit.
Missouri Department of Economic Development Missouri Department of Revenue
*25000000001* Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form. If you encounter any technical difficulty in submitting this form without including information that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department by email at corporate@dor. mo.gov or by phone at 573-751-4541.
Instructions
If you are a shareholder or partner claiming a credit, attach a copy of the shareholder listing or Federal Schedule K-1, specifying your percentage and the corporation's percentage of ownership. If you are filing a combined return and both you and your spouse have income: • Use Column 1 for yourself and Column 2 for spouse. • Both names must be on the credit certificate. P.O. Box 2200, Jefferson City, MO 65105-2200 taxcredit@dor.mo.gov • (573) 751-3220 Alpha Attach to Code Name of Credit Form MO-TC ATC Adoption Tax Credit Form ATC, and Federal Form 8839 BFT Bank Franchise Tax Form INT-2, INT-2-1 BPT Biodiesel Producer Form 5875 BRD Biodiesel Retailer and Distributor Form 5879 BTC Bank Tax Credit for S Corporation Form BTC, INT-3, 2823, INT-2, Fed. K-1 CFC Champion for Children Form CFC DAC Disabled Access Federal Form 8826 and Form MO-8826 DAT Residential Dwelling Accessibility Form MO-DAT ERD Ethanol Retailer and Distributor Form 5885 FPT Food Pantry Tax Form MO-FPT HDC Homestead Disaster Tax Credit Form 5926 RAC Refundable Adoption Tax Credit Form MO-RAC SHC Self-Employed Health Insurance Form MO-SHC SSC Public Safety Officer Surviving Spouse Form MO-SSC SPA SALT Parity Fed. K-1, Form 5889 or equivalent.
Missouri Agricultural and Small Business Development Authority
P.O. Box 630, Jefferson City, MO 65102-0630 agriculture.mo.gov • (573) 751-2129 Alpha Attach to Code Name of Credit Form MO-TC APU Agricultural Product Utilization Contributor Certificate* FFC Family Farms Act Certificate* MPF Meat Processing Facility Investment Tax Credit Certificate* NGC New Generation Cooperative Incentive Certificate* QBC Qualified Beef Certificate* SAC Specialty Agriculture Crops Loan Certificate* UFT Urban Farms Certificate*
Missouri Department of Natural Resources
P.O. Box 176, Jefferson City, MO 65102-0176 dnr.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC WEC Processed Wood Energy - (573) 751-2254 Certificate*
Missouri Department of Social Services
P.O. Box 1082, Jefferson City, MO 65102-1082 dss.mo.gov/dfas/taxcredit/index.htm • (573) 751-7533 Alpha Attach to Code Name of Credit Form MO-TC DBC Diaper Bank Certificate* DDC Developmental Disability Care Provider Certificate* DVC Shelter for Victims of Domestic Violence Certificate* MHC Maternity Home Certificate* PRC Pregnancy Resource Certificate* RTA Residential Treatment Agency Certificate* Missouri State Treasurer's Office P.O. Box 210, Jefferson City, MO 65101 mo.scholars@treasurer.mo.gov • (573) 751-8533 Alpha Attach to Code Name of Credit Form MO-TC MES MO Scholars Receipt P.O. Box 118, Jefferson City, MO 65102-0118 ded.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC BFC New or Expanded Business Facility - (573) 526-0308 Certificate* BJI Brownfield "Jobs and Investment" - (573) 522-8004 Certificate* CCA Capitol Complex - Artifact Donation - (573) 526-5417 Certificate* CCM Capitol Complex - Monetary Donation - (573) 526-5417 Certificate* EIJ Entertainment Industry Jobs - (573) 526-2102 Certificate* FDA Family Development Account - (573) 522-9062 Certificate* FPC Show-Mo Act/Motion Media - (573)526-2102 Certificate* HPC Historic Preservation - (573) 522-8004 Certificate* IAA Intern and Apprentice Recruitment (573)526-9239 Certificate* MQJ Missouri Quality Jobs - (573) 526-0308 Certificate* MWC Missouri Works Credit - (573) 526-0308 Certificate* NAC Neighborhood Assistance - (573) 522-2629 Certificate* NEZ New Enhanced Enterprise Zone - (573) 751-4539 Certificate* RCN Rebuilding Communities and Neighborhood Preservation Act - (573) 522-8004 Certificate* REC Qualified Research Expense - (573) 522-3654 Certificate* RCD Rural Access to Capital - (573) 751-4539 Certificate* RTC Remediation - (573) 522-8004 Certificate* SBI Small Business Incubator - (573) 526-6708 Certificate* SEC Sporting Event Credit - (573) 522-8004 Certificate* SMS Show-Me Sports Investment - (573) 522-8004 Certificate* SPC Sporting Contribution Credit - (573) 522-8004 Certificate* YOC Youth Opportunities - (573) 522-4216 Certificate*
Missouri Development Finance Board
P.O. Box 567, Jefferson City, MO 65102-0567 mdfb.org • (573) 751-8479 Alpha Attach to Code Name of Credit Form MO-TC BEC Bond Enhancement Certificate* BUC Missouri Business Use Incentives for Large Certificate* Scale Development (BUILD) DRC Development Reserve Contribution Credit Certificate* EFC Export Finance Certificate* IDC Infrastructure Development Certificate*
Missouri Housing Development Commission
1201 Walnut St. Suite 1800, Kansas City, MO 64106 mhdc.com Alpha Attach to Code Name of Credit and Phone Number Form MO-TC AHC Affordable Housing Assistance - (816) 759-7265 Certificate* LHC Missouri Low Income Housing - (816) 759-7265 Allocation Schedule
Missouri Department of Health - Division of Senior Services
P.O. Box 570, Jefferson City, MO 65102-0570 health.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC MPT Medical Preceptorship Certificate* SCT Shared Care - (573) 751-4842 Must Register Each Year With Division of Senior and Disability Services - Attach Use Column 1 if you are filing: • An individual income tax return with a single type filing status; or • A corporation income tax return, pass-through entity income tax, or fiduciary return.
Name Spouse's Name Yourself (Y) Spouse (S) 1. Claimant's Missouri adjusted gross income (Form MO-1040, 2. Claimant's Missouri income tax (Form MO-1040, Lines 30Y and 3. Claimant's federal adjusted gross income from the other state.. 5. Total - Add Lines 3 and 4............................. 6. Claimant's total Missouri subtractions from the other state . . 7. Net amounts - Subtract Line 6 from Line 5 .............. 30S). Use the two letter abbreviation for the state or name of 8. Percentage of Missouri adjusted gross income from the other 9. Maximum credit - Multiply L ine 2 by percentage on Line 8 . . . 10. Income tax imposed by the other state or political Complete this form if you or your spouse have income from another state or political subdivision. If you had multiple credits, complete a separate form for each state or political subdivision. Attach Form MO-CR and all income tax returns for each state or political subdivision to Form MO-1040. State of: State of: 4. Claimant's total Missouri additions from the other state....... Social Security Number Spouse's Social Security Number - - - - 00.11S00.11Y %% 11. Credit - Enter the smaller amount of Line 9 or Line 10 here and on Form MO-1040, Line 31Y or Line 31S............. must generally be reduced by all credits, except withholding subdivision. This is not income tax withheld. The income tax 00.10S00.10Y 00.9S00.9Y 00. 8S 00. 8Y 7S7Y 00.6S00.6Y 00.5S00.5Y 00.4S00.4Y 00.3S00.3Y ________________________________________________ abbreviation, or enter the name of the political subdivision below. political subdivision. See the table on back for the two letter 00.2S00.2Y Line 5Y and Line 5S) ................................ 001S00.1Y 2025 Credit for Income Taxes Paid to Other States or Political Subdivisions Form If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete MO-CR, Schedule 1 and see instructions. and estimated tax (see instructions)..................... Note: If yo u have completed Form MO-CR for credits in multiple states, add the amounts on Line 11 from each Form MO-CR before ente ring on Form MO-1040. The cumulative amount of credits reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability. For Privacy Notice, see MO-1040 Instructions. Form MO-CR (Revised 12-2025) state - Divide Line 7 by Line 1 ...............................
Form MO-CR (Revised 12-2025)For Privacy Notice, see MO-1040 Instructions. Resident Credit For Tax on Pro Rata Share of S Corporation Income Earned From a Non-Taxed Jurisdiction 1. Claimant's Missouri adjusted gross income (MO-1040, Line 5Y 3. Divide Line 2 by Line 1. Enter as a percent. If greater than 10 0%, enter 100%........................................... 5. Multiply Line 4 by the percentage on Line 3. Enter here and 4. Claimant 's Missouri income tax (Form MO-1040, Lines 30Y and 30S) 2. Claimant's share of S corporation income derived from the non- %% 00.4S00.4Y 3S3Y 00.2S00.2Y 00.1S00.1Y and Line 5 S) .........................................
Yourself (Y) Spouse (S) 00.5S00.5Y include on Form MO-CR, Line 10 .........................
Schedule 1 Form
Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from sources in another state(s) or the District of Columbia that is not subject to an income tax imposed in that jurisdiction. State abbreviation - List the state from which the non-taxed S corporation income is sourced: Name Spouse's Name Social Security Number Spouse's Social Security Number - - - - taxed jurisdiction and included in Missouri adjusted gross inco me
37 Form MO-CR (Revised 12-2025) Complete this form if you are a: • Missouri resident, resident estate, or resident trust with income from another state(s) within the United States, political subdivision therein, or District of Columbia, or • Missouri resident who is a direct or indirect member in a partnership or S corporation (pass-through entity), which voluntarily elected to be subject to and pay an income tax at the pass-through entity level in another state through a program substantially similar to the Missouri SALT Parity Act (Section 143.436 RSMo). A pass-through entity level tax program of another state or the District of Columbia is substantially similar to the Missouri SALT Parity Act if: - The partnership or S corporation only pays the tax if it volunt arily elects to be subject to that pass-through entity level tax; - The tax is imposed directly on the income of the partnership or S corporation; - The partner or shareholder receives an individual income tax credit for all or part of the partner or shareholder's pro rata share of the tax paid by the partnership or S corporation; and - The tax is not the mere payment, withholding, or composite payment of an income tax imposed on the partners or shareholders of the partnership or S corporation. A part-year resident may elect to use this form to determine his or her tax as if he or she were a resident for the entire taxable year. If you or your S corporation or partnership referenced above pay tax to more than one state, you must generally complete a separate Form MO-CR for each state. Before you begin: • Complete your Missouri return, Form MO-1040 (Lines 1 through 30). • Complete the other state's return(s) to determine the amount of your income tax liability imposed by the other state(s). Line-By-Line Instructions Note: If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete Form MO-CR and Form MO-CR Schedule 1 and see instructions. The credit from Form MO-CR Schedule 1 is subject to the maximum credit limit on Form MO-CR, Line 9. The taxpayer must calculate a limit on Form MO-CR, Line 9 for the non-taxing state using Form MO-CR, Lines 1 through 8, even if the taxpayer did not file a return for the non-taxing state. References to the "other state" below generally include the District of Columbia and a political subdivision of another state. Compute the Missouri Resident Credit as follows: Line 1 - Enter the amount from Form MO-1040, Lines 5Y and 5S. Line 2 - Enter the amount from Form MO-1040, Lines 30Y and 30S. Line 3 - Enter the amount of your and your spouse's federal adjusted gross income derived from sources in the other state. To accomplish this, it may be helpful to prepare a pro forma federal Form 1040 or 1040-SR as if you were only reporting federal income, gain, deduction, or loss items from that other state. This figure cannot exceed the federal adjusted gross income reported on your actual federal Form 1040 or 1040-SR. Line 4 - Enter the amount of your and your spouse's Missouri addition modifications derived from sources in the other state. This figure cannot exceed the Missouri addition modifications reported on your Form MO-A, Line 7. Line 5 - Add Lines 3 and 4; enter the total on Line 5. Line 6 - Enter the amount of your and your spouse's Missouri subtraction modifications derived from sources in the other state. This figure cannot exceed the Missouri subtraction modifications reported on your Form MO-A, Line 19. Example: If half of your capital gains and half of your agriculture disaster relief payments for the tax year included on Form MO-A were derived from sources in the other state, you would enter on Form MO-CR, Line 5 half of Form MO-A, Lines 16 and 18. Line 7 - Subtract Line 6 from Line 5. Enter the difference on Line 7. Line 8 - Divide Line 7 by Line 1. If greater than 100 percent, enter 100 percent. Round in whole percent, such as 91 percent instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Enter percentage on Line 8. Line 9 - Multiply Line 2 by percentage on Line 8. Enter amount on Line 9. Line 10 - Enter your income tax liability as reported on the other state(s) income tax return. This is not income tax withheld. Your income tax liability must be reduced by all credits, except withholding and estimated tax payments. If the other state allows Missouri residents to take a credit against that state's income tax for the amount of Missouri income tax prior to the application of all tax credits, then you do not need to reduce your tax liability by all credits for that state. If both you and your spouse paid income tax to the other state(s) or District of Columbia, each must claim his or her own portion of the tax liability. Also add on this line the following items: • You and your spouse's pro rata share of pass-through entity level income tax actually paid to another state of the United States or the District of Columbia through a program substantially similar to the Missouri SALT Parity Act. • If you or your spouse are a resident S corporation shareholder, you or your spouse's pro rata share of net income tax actually paid by your S corporation to the other state, but only if that other state does not measure the income of S corporation shareholders by reference to the income of the S corporation. Note: If an amount or share of the S corporation's income is included in the shareholder's taxable income in that state, then that state measures the income of S corporation shareholders by reference to the S corporation's income. Information to Complete Form MO-CR
AL - Alabama AK - Alaska AZ - Arizona AR - Arkansas CA - California CO - Colorado CT - Connecticut DC - District of Columbia DE - Delaware FL - Florida GA - Georgia HI - Hawaii ID - Idaho IL - Illinois IN - Indiana IA - Iowa KS - Kansas KY - Kentucky LA - Louisiana ME - Maine MD - Maryland MA - Massachusetts MI - Michigan MN - Minnesota MS - Mississippi MT - Montana NE - Nebraska NV - Nevada NH - New Hampshire NJ - New Jersey NM - New Mexico NY - New York NC - North Carolina ND - North Dakota OH - Ohio OK - Oklahoma OR - Oregon PA - Pennsylvania RI - Rhode Island SC - South Carolina SD - South Dakota TN - Tennessee TX - Texas UT - Utah VT - Vermont VA - Virginia WA - Washington WV - West Virginia WI - Wisconsin WY - Wyoming Complete Form MO-CR and Form MO-CR Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from sources in another state(s) or the District of Columbia not subject to an income tax imposed on you or the S corporation in that jurisdiction or the political subdivision of that jurisdiction from which the income was derived. If you received S corporation income, which meets this description, from multiple non-taxing states, you generally must file one MO-CR and MO-CR Schedule 1 for each non-taxing state for which a credit is being claimed. Note: The credit from Form MO-CR Schedule 1 is subject to the maximum credit limit on Form MO-CR, Line 9. The taxpayer must calculate a limit on Form MO-CR, Line 9 for the non-taxing state using Form MO-CR, Lines 1 through 8, even if the taxpayer did not file a return for the non-taxing state. Attach Form MO-CR, Form MO-CR Schedule 1, and supporting documentation, including Federal K-1 and a statement detailing the calculation of your share of the income earned in each state (or D.C.) that are non-taxing jurisdictions, to Form MO-1040. State abbreviation - Use the two letter abbreviation for each state or the District of Columbia. See the table below for the two letter abbreviations. Line 1 - Enter the amount from Form MO-1040, Lines 5Y and 5S. Line 2 - Enter the amount of your and your spouse's share of S corporation income derived from the non-taxing state, but only to the extent it is included in the Missouri adjusted gross income reported on Form MO-1040, Lines 5Y and 5S. Example: If only $1,000 of your share of the S corporation income derived from the non-taxing state was included in your federal adjusted gross income, and you had no Missouri addition or subtraction modifications except that $800 of that $1,000 figure was capital gains which you subtracted on Form MO-A, Line 18, you would report $200 on Form MO-CR, Schedule 1, Line 2. Line 3 - Divide Line 2 by Line 1. If greater than 100 percent, enter 100 percent. Round in whole percent, such as 91 percent instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Line 4 - Enter your and your spouse's Missouri income tax from Form MO-1040, Lines 30Y and 30S. Line 5 - Multiply Line 4 by the percentage on Line 3; enter the amount on Line 5. Include the amount from Line 5 on Form MO-CR, Line 10. To finalize the calculation, complete instructions for Form MO-CR, Line 11. Information to Complete Form MO-CR, Schedule 1 State Abbreviations • If you or your spouse are a resident S corporation shareholder and your S corporation is an out-of-state bank, see Section 143.081.4 of the Missouri Revised Statutes to determine the pro rata share of the net tax actually paid by the bank to include on Line 10. • If you are a Missouri resident S corporation shareholder who has S corporation income from sources in another state(s) not subject to income tax imposed on you or the S corporation in that jurisdiction or the political subdivision of that jurisdiction from which the income was derived, include on this line the amount from Form MO-CR, Schedule 1, Line 5. See instructions below when completing Form MO-CR, Schedule 1. Line 11 - Enter the smaller amount from Form MO-CR, Line 9 or L ine 10. This is your Missouri resident credit. Enter the amount on Form MO-1040, Lines 31Y and 31S. (If you have multiple credits, add the amounts on Line 11 from each MO-CR). Note: If the income tax of more than one other jurisdiction is imposed on the same item of income, the residency credit shall not exceed the limit that would be calculated on Form MO-CR, Line 9 as if the income taxes of all the other jurisdictions applicable to the item were deemed to be of a single jurisdiction.
Attach federal return. See instructions and diagram on page 3 of Form MO-NRI. Part A Resident/Nonresident Status - Select your status in the appropriate box below. Name Address City, State, ZIP Code Social Security Number - - Spouse's Name Address City, State, ZIP Code Spouse's Social Security Number - - 1. Nonresident of Missouri State of residence during 2025 _____________________ 2. Part-Year Missouri Resident Indicate the dates you were a Missouri Resident in 2025. A. Date From: _______________ Date To: _____________ B. Indicate the other state of residence Based on the Military Spouse's Residency Relief Act, if you are the spouse of a military servicemember residing outside of Missouri solely because your spouse is there on military orders, and Missouri is your state of residence, any income you earn is taxable to Missouri. Do not complete Form MO-NRI. You must report 100% on Line 32 of Form MO-1040. 3. Military/Nonresident Tax Status - Indicate your tax status Missouri Home of Record below and complete Part C - Missouri Income Percentage. I did not at any time during the tax year 2025 maintain a permanent place of abode in Missouri, nor did I spend more than 30 days in Missouri during the year. I did maintain a permanent place of abode in the state of _____________ . Non-Missouri Home of Record I resided in Missouri during 2025 solely because my spouse or I was stationed at _____________________________ on military orders. My home of record is in the state of and dates you resided there __________________________ For Privacy Notice, see Instructions. Date From: _______________ Date To: _____________ ______________ . 3. Military/Nonresident Tax Status - Indicate your tax status Missouri Home of Record below and complete Part C - Missouri Income Percentage. I did not at any time during the tax year 2025 maintain a permanent place of abode in Missouri, nor did I spend more than 30 days in Missouri during the year. I did maintain a permanent place of abode in the state of _____________ . Non-Missouri Home of Record I resided in Missouri during 2025 solely because my spouse or I was stationed at _____________________________ on military orders. My home of record is in the state of ______________ . MO-NRI Page 1 2025 Missouri Income Percentage Form Remote Work (See instructions on Form MO-NRI, page 3) Remote Work (See instructions on Form MO-NRI, page 3) 1. Nonresident of Missouri State of residence during 2025 _____________________ 2. Part-Year Missouri Resident Indicate the dates you were a Missouri Resident in 2025. A. Date From: _______________ Date To: _____________ B. Indicate the other state of residence and dates you resided there __________________________ Date From: _______________ Date To: _____________ Remote Work (See instructions on Form MO-NRI, page 3) Remote Work (See instructions on Form MO-NRI, page 3)
2a 00Q Part B Worksheet for Missouri Source Income Adjusted Gross Income Computations A. Wages, salaries, tips, etc. ................................... B. Taxable interest income..................................... C. Dividend income .......................................... D. State and local income tax refunds (from schedule 1, part 1) ....... E. Alimony received (from schedule 1, part 1) ..................... F. Business income or (loss) (from schedule 1, part 1) .............. G. Capital gain or (loss) ....................................... H. Other gains or (losses) (from schedule 1, part 1) ................. .A.A I. Taxable IRA distributions.................................... J. Taxable pensions and annuities .............................. K. Rents, royalties, partnerships, S corporations, etc. (from schedule 1, part 1) L. Farm income or (loss) (from schedule 1, part 1).................. M. Unemployment compensation (from schedule 1, part 1) ........... N. Taxable social security benefits............................... O. Other income (from schedule 1, part 1) ........................ P. Total - Add Lines A through O ................................ Q. Minus: federal adjustments to income ......................... R. SUBTOTAL (Line P - Line Q) If no modifications to income, S. Missouri modifications - additions to federal adjusted gross income T. Missouri modifications - subtractions from federal adjusted gross income enter this amount on Part C, Line 1 ............................ (Missouri source from Form MO-1040, Line 2) .............................. (Missouri source from Form MO-1040, Line 4) .............................. U. MISSOURI INCOME (Missouri sources) Line R plus Line S, minus Line T. Enter this amount on Part C, Line 1................................. Yourself or One Income Filer Spouse (On A Combined Return)
Missouri Sources Missouri Sources
Federal Form 1040, Federal Form 1040-SR, or Schedule 1 Line No. . 00T. 00T . 00S. 00S . 00R. 00R Q
PP OO NN MM LL KK JJ II HH GG FF EE DD CC BB . 00U. 00U 6b 5b 4b 7a 1z 3b 2b Part C
Missouri Income Percentage
1. Missouri Income - Enter wages, salaries, etc. from Missouri. (You must file a Missouri return if the amount on this line is more than $600) ........ 2. Taxpayer's total adjusted gross income (from Form MO-1040, Lines 5Y and 5S or from your federal form if you are a military nonresident and you are not required to file a Missouri return)............................ 3. Missouri Income Percentage - Divide Line 1 by Line 2. If greater than 100%, enter 100%. (Round to a whole percent such as 91% instead of 90.5% and 90% instead of 90.4%. However, if percentage is less than 0.5%, use the exact percentage.) Enter percentage here and on Form 3Y % Yourself or One Income Filer Spouse (On A Combined Return) Signature Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and believe it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which he/she has any knowledge. As provided in Chapter 143, RSMo, a penalty of up to $500 shall be imposed on any individual who files a frivolous return. Signature Date (MM/DD/YY) Spouse's Signature (if filing combined, BOTH must sign) Date (MM/DD/YY) 1S 00.1Y 00. 2S 00.2Y 00. MO-1040, Lines 32Y and 32S .................................... . . . . . . . . . . . . . . . . . 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. . 3S % MO-NRI Page 2 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/.
Instructions - MO-NRI, Part A Part A, Line 1: Nonresidents of Missouri If you are a Missouri nonresident and had Missouri source income, complete Part A, Line 1, Part B, and Part C. Attach a copy of your federal return, Form(s) W-2 and 1099 and this form to your Missouri return. If you performed remote work for a Missouri employer outside of Missouri during 2025, this income is not taxable to Missouri. Check the Remote Work box under Part A, Line 1, and complete Part B and C. Part A, Line 2: Part-Year Resident If you were a Missouri part-year resident with Missouri source income and income from another state, you may use Form MO-NRI or Form MO-CR, whichever is to your benefit. When using Form MO-NRI, complete Part A, Line 2, Part B, and Part C. Missouri source income includes any income (pensions, annuities, etc.) that you received while living in Missouri. Attach a copy of your federal return, Form(s) W-2 and 1099 and this form to your Missouri return. If you performed remote work for a Missouri employer outside of Missouri during 2025, the portion of income earned while working outside Missouri is not taxable to Missouri. Check the Remote Work box under Part A, Line 2, and complete Part B and C. Part A, Line 3: Military Nonresident Tax Status Missouri Home of Record - If you have a Missouri home of record and you: a) Did not have any Missouri income other than military income, were not in Missouri for more than 30 days, did not maintain a home in Missouri during the year, but did maintain living quarters elsewhere, you qualify as a nonresident for tax purposes. Complete Part A, Line 3 and enter "0" on Part C, Line 1. b) Did have Missouri income other than military income, were in Missouri for more than 30 days or maintained a home in Missouri during the year, you cannot use this form. You must file Form MO-1040 because 100 percent of your income is taxable, including your military income. Do not complete this form. c) Did not have Missouri income other than military income but spent more than 30 days in Missouri or maintained a home in Missouri during the year, you must file Form MO-1040 because 100 percent of your income is taxable, including your military income. Do not complete this form. d) Are married to a Missouri resident, who is not in the military, but lives with you outside of Missouri on military orders, you may use Form MO-NRI to calculate your Missouri income percentage. However, any income earned by your spouse is taxable to Missouri. Your spouse is not eligible to complete Form MO-NRI. Military Nonresident Stationed in Missouri - If you are a military nonresident, stationed in Missouri and you: a) Earned non-military income while in Missouri - You must file Form MO-1040. Complete Part A, Line 3, Part B and Part C. The nonresident military pay should be subtracted from your federal adjusted gross income using Form MO-A, Part 1, Line 11, as a "Military (nonresident)" subtraction. b) Only had military income while in Missouri - You may complete a Military - No Return Required Form online at mytax.mo.gov/rptp/portal/business/military-noreturn. The Veterans Auto and Education Improvement Act of 2022 has altered some aspects of the Servicemembers Civil Relief Act, and may impact or supersede the above instructions. Note: If you file a joint federal return, you must file a combined Missouri return (regardless of whom earned the income). Complete each column of Part B and Part C of this form. Do not combine incomes for you and your spouse. 1. Did you maintain a permanent place of residency in Missouri? 2. Did you spend more than 30 days in Missouri? You are a Resident. Did you maintain a permanent place of residency elsewhere? 1. Did you maintain a permanent place of residency in Missouri? 2. Did you spend more than 183 days in Missouri? Are you domiciled* in Missouri? NOYES NO to both YES to either You are a Nonresident (for tax purposes). You are a Resident. You are a Nonresident. You are a Resident. NO to eitherYES to both NOYES Use this diagram to determine if you or your spouse are a RESIDENT OR NONRESIDENT *Domicile (Home of Record) - The place an individual intends to be his or her permanent home; a place that he or she intends to return whenever absent. A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there. An individual can only have one domicile at a time. MO-NRI Page 3
Yourself (Y) Spouse (S) 1. Enter the amount from Federal Form 1040 or Federal Form 1040-SR, Line 6a. If $0, skip to Line 6 and enter your total health insurance premiums paid ...................................................... 00.1 Complete this worksheet and attach it, along with proof of premiums paid, to Form MO-1040 if you included health insurance premiums paid as an itemized deduction or had health insurance premiums withheld from your social security benefits. If you had premiums withheld from your social security benefits, complete Lines 1 through 4 to determine your taxable percentage of social security 2. Enter amount from Federal Form 1040 or Federal Form 1040-SR, Line 6b ............................ 00.4S00.4Y 3. Divide Line 2 by Line 1 ..................................................................... 00.2 4. Enter the health insurance premiums withheld from your social security income ............................................. 5. Multiply the amounts on Line 4Y and 4S by the percentage on Line 3. ... 6. Enter the total of all other health insurance premiums paid, which were not included on 4Y or 4S .................................. 7. Add the amounts from Lines 5 and 6 ............................. 00.5S00.5Y 00.6S00.6Y 00.7S00.7Y 8. Add the amounts from Lines 7Y and 7S ....................................................... 00.8 9. Divide Line 7Y and 7S by the total found on Line 8. If you itemized 9S9Y on your federal return and your federal itemized deductions included health insurance premiums as medical expenses, go to Line 10. If not, go to Line 15 ........................................... 10. Enter the amount from Federal Schedule A, Line 1 ............................................... 00.10 11. Enter the amount from Federal Schedule A, Line 4................................................ 00.11 12. Divide Line 1 1 by Line 10 (round to full percent) ................................................. 12 % 13. Multiply Line 8 by percent on Line 12 .......................................................... 00.13 14. Subtract Line 13 from Line 8................................................................. 00.14 15. Enter your federal taxable inco me from Federal Form 1040 or Federal Form 1040-SR, Line 15............. 00.15 16. If you itemized on your federal return and completed Lines 10 through 14 above, enter the amount from 00.16 Line 14 or Li ne 15, whichever is less. If not, enter the amount from Line 8 or Line 15, whichever is less ...... 17. Multiply Line 16 by the percentage on Line 9Y and Line 9S. Enter the amounts on Line 17Y and 17S of this worksheet on Line 13 Form 5695 (Revised 12-2025) income and the corresponding taxable portion of your health insurance premiums included in your taxable income. of Form MO- A ............................................... 00.17S00.17Y % %% Social Security Number - - Spouse's Social Security Number - - Form Qualified Health Insurance Premiums Worksheet for MO-A 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/.
Form MO-WFTC 2025 Missouri Working Family Tax Credit Department Use Only (MM/DD/YY) This form, your Federal Return, and your Federal Schedule EIC must be attached with your MO-1040. Attach to Form MO-1040. The Federal Return must also be attached to your MO-1040 or your claim may be denied. To claim this credit, you must be a resident individual with a filing status of single, head of household, qualifying widow(er), or married filing combined, and who is allowed a Federal Earned Income Credit (EIC) on their federal return. Yes - Continue to calculate your Missouri Working Family Tax Credit. 1. Did you qualify for the Federal Earned Income Credit (EIC) on Federal Form 1040 or 1040SR? No - STOP. You do not qualify for the Missouri Working Family Tax Credit. Yes - STOP. You do not qualify for the Missouri Working Family Tax Credit. 2. Do you have a filing status of married filing separately or claimed as a dependent? No - Continue to calculate your Missouri Working Family Tax Credit. 3. Do you have investment income greater than $4,400 (see instructions)? Yes - STOP. You do not qualify for the Missouri Working Family Tax Credit. No - Continue to calculate your Missouri Working Family Tax Credit. Name of Qualifying Child Child's Social Security Number Child's Date of Birth (MM/DD/YYYY)
4. Qualifying Children listed on your Federal Schedule EIC. 5. Federal Earned Income Credit (EIC) from Federal Form 1040 or 1040-SR, Line 27a .................... 5 6. Multiply Line 5 by 20% and ente r the result. . ................................................... 6 00. 00. 7. Total Tax from Form MO-1040, Line 36. ....................................................... 7 8. Add Line 42 and Line 43 from Form MO-1040 and enter the result . ...................................... 8 00. 00. 9. Subtract Line 8 from Line 7, if less than 0, enter 0 .............................................. 9 10. Enter the smaller amount of Line 6 or Line 9 here and on Form M O-1040, Line 44. ........................... 10 00. 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
Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information. Social Security Number Spouse's Social Security Number - - M.I. Last NameFirst Name Spouse's Last NameSpouse's First Name M.I. - - QualificationsCredit Amount 00. 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 resourcesand benefits can be found at veteranbenefits.mo.gov/state-benefits/.
The Missouri Working Family Tax Credit is equal to 20% of your Federal Earned Income Credit for tax year 2025. The credit cannot be refunded and cannot be carried forward to a subsequent tax year. The credit is applied to your income tax liability after the application of other tax credits (Property Tax Credit and Miscellaneous Tax Credits). You must be a resident individual with a filing status of single, head of household, qualifying widow(er), or married filing combined, who is allowed a Federal Earned Income Credit (EIC) on your Federal Form 1040 or Form 1040-SR. Your investment income cannot exceed $4,400. A qualifying child must not be taken into account in determining this credit if the taxpayer does not include the name, date of birth, and social security number of the qualifying child with the return for the tax year. Your claim may be denied if you do not attach the federal return.
Line 1: If you were not entitled to an Earned Income Credit on your federal return, you do not qualify for the credit. Line 2: You must have the filing status of single, head of household, qualifying widow(er), or married filing combined to qualify for the credit. Line 3: If your investment income is greater than $4,400, you do not qualify for the credit. To find your investment income, add the following amounts from Federal Form 1040 or 1040-SR: • tax-exempt interest (from Line 2a of Federal Form 1040 or 1040-SR); • taxable interest (from Line 2b of Federal Form 1040 or 1040-SR); • ordinary dividends income (from Line 3b Federal Form 1040 or 1040-SR); • capital gain net income (from Line 7a of Federal Form 1040 or 1040-SR) if more than zero. Note: Do not use the above calculation of investment income if, for this tax year, you filed federal Forms 4797, Schedule E of the Form 1040, or Form 8814, or if you reported income from the rental of personal property not used in a trade or business, or if you have income or loss from a passive activity. Instead, complete and attach Worksheet 1 of the IRS Publication 596 (2024). If Line 14 of Worksheet 1 exceeds $4,400, you do not qualify for the credit. Line 4: Enter the name, social security number, and birthdate of qualifying child(ren). Line 5: Enter the amount you claimed for your Federal Earned Income Credit from Federal Form 1040 or Form 1040-SR, Line 27a. Line 6: Multiply Line 5 by 20 percent and enter the result. • Example: $500 x 0.20 = $100 Line 7: Enter the amount of your total tax from your MO-1040, Line 36. Line 8: Add Lines 42 and 43 from your MO-1040 and enter the result. If nothing on Lines 42 or 43, leave blank. Line 9: Subtract Line 8 from Line 7 and enter the result. If the result is less than 0, enter 0.
Line 10: Enter the smaller of Line 6 or Line 9 on Line 10, and on your Form MO-1040, Line 44. Federal Privacy Act Notice Section 143.961, RSMo, authorizes the Department to require the reporting of information deemed necessary to enforce the income tax law of the state of Missouri. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses your social security number and the other social security numbers provided on this form to identify you and the individuals you claim to be qualifying children on this form, to process your income tax return(s) and claim for this credit, to determine the correct amount of credit, to determine and collect the correct amount of income tax, to ensure you are complying with the income tax laws, and, where permitted or required by law; and to exchange tax information with the Internal Revenue Service, other states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and 610, RSMo) . If you are seeking the tax credit identified on this form, it is mandatory that you provide your social security number and the social security numbers of any individuals you claim to be qualifying children on this form. Failure to provide your social security number or the social security numbers of the individuals you claim to be qualifying children may delay the Department's processing of this form or your return, may result in additional request(s) to you from the Department, and may result in the complete or partial denial of this tax credit . Information to Complete Form MO-WFTC Qualifications Credit Amount
Address, City, State, and ZIP Code
Part I - Required Annual PaymentPart II - Short Method
Department Use Only (MM/DD/YY) Social Security Number Spouse's Social Security Number Taxpayer Name Spouse's Name - - - - 1. Enter your 2025 tax after credits (Form MO-1040, Line 36 minus approved credits from Line 42, Property Tax Credit from Line 43 and Missouri Working Family Tax Credit from Line 44). ............................ 1 2. Multiply Line 1 by 90% (66 2/3% for qualified farmers)..................... 2 3. Withholding Taxes - Do not include any estimated tax payments on this line ........................... 3 4. Subtract Line 3 from Line 1. If less than $500, stop here; do not complete or file this form. You do not owe the penalty. ................................................................. 4 5. Enter the tax shown on your 20 24 tax return. If you did not file a 2024 Missouri return or only filed a Property Tax Credit Claim, skip line 5 an d enter the amount from Line 2 on Line 6. ............................. 5 6. Required Annual Payment - Enter the smaller of Line 2 or Line 5 (Note: If Line 3 is equal to or more than Line 6, stop here; you do not owe the penalty. Do not file Form MO-2210). ............................ 6 7. Enter the amount, if any, from Line 3 above ............................. 7 8. Enter the total amount, if any, o f 2025 estimated tax payments you made ..... 8 9. Add Lines 7 and 8 ......................................................................... 9 10. Total Underpayment for Year - Subtract Line 9 from Line 6. If zero or less, stop here; you do not owe the penalty. Do n ot file Form MO-2210............................................................ 10 11. Multiply Line 10 by 0.05043 ................................................................. 11 12. If the amount on Line 10 was p aid on or after 04/15/26, enter 0 (zero). If the amount on Line 10 was paid before 04/15 /26, make the following computation to find the amount to enter on Line 12. Amount on Number of days paid Line 10 X before 04/15/26 X 0.0001918 .................. 12 13. Penalty - Subtract Line 12 from Line 11. Enter result here and on Form MO-1040, Line 55 ................ 13
Part II Instructions - Short Method
A. Purpose of the Form - Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated tax payments. If it is not, you may owe a penalty on the underpaid amount. B. Short Method - You may qualify for the Short Method to calculate your penalty if all withholding and estimated tax payments were made equally throughout the year and you do not annualize your income. If you do not qualify to use the Short Method, you must use the Regular Method. 2025 Underpayment of Estimated Tax By Individuals Form You may qualify for the Short Method to calculate your penalty. You may use the Short Method if: a. All withholding and estimated tax payments were made equally throughout the year and b. You do not annualize your income. If both (a) and (b) apply to you, complete Part I, Required Annual Payment and Part II, Short Method. Otherwise, complete Part I, Required Annual Payment and Part III, Regular Method.
25. Amount of underpayment ........................... 26. Date of payment, due date of installment, or April 15, 2026, whichever is earlier................................ 27a. Number of days between the d ue date of installment, and either date o f payment, the due date of the next installment, or December 31, 2 025, whichever is earlier ... 27b. Number of days from January 1, 2026 or installment date to date of payment or April 15, 2026 .................. 28a. Multiply the 8% annual interes t rate times the amount on Line 25 for the number of days shown on Line 27a ....... 28b. Multiply the 7% annual interes t rate times the amount on Line 25 for the number of days shown on Line 27b ....... 28c. Total Penalty (Line 28a plus Li ne 28b)................. 29. Total amoun t on Line 28c. Show this amount on Line 55 of Form MO-1040 as "Underpayment of Estimated Tax Penalty". If you have an under payment on Line 54 of Form MO-1040, enclose your check or money order for payment in the amount equal to the total of Line 54 and the penalty amount on Line 55. If you have an overpayment on Line 53, the Department of Revenue will re duce your overpayment by the amount of penalty................................ Complete Lines 14 through 19. If you meet any of the exceptions (see instruction D) to the penalty for all quarters, omit Lines 14 through 19 and go directly to Line 20.
Part III - Regular Method
20. Total amoun t paid and withheld from January 1 through the installme nt date indicated ........................ 21. Exception N o. 1 - prior year's tax 2024 tax ........................................ 22. Exception N o. 2 - tax on prior year's income using 2025 rates and exemptions .............................. 23. Exception N o. 3 - tax on annualized 2025 income ........ 24. Exception N o. 4 - tax on 2025 income (See Instructions) . . Section A - Figure Your Underpayment 14. Required an nual payment (Enter payment as computed on Part I, Line 6) ............................. 14 Due Dates of Installments April 15, 2025 June 15, 2025 Sept. 15, 2025 Jan. 15, 2026 15. Required ins tallment payments (See Instructions) ........ 16. Estimated tax paid ................................ 17. Overpaymen t of previous installments ................. 18. Total payments ................................... 19. Underpayme nt of current installment .................. 19a. Overpaymen t of current installment ................... 19b. Underpayme nt of previous installments ................ 19c. Total overpa yment ................................ 19d. Total underp ayment ............................... See instruction D - For special exceptions see instruction I for service in a "combat zone", and instruction J for farmers. 25% of 2024 Tax 50% of 2024 Tax 75% of 2024 Tax 100% of 2024 Tax 25% of Tax 50% of Tax 75% of Tax 100% of Tax 22.5% of Tax 45% of Tax 67.5% of Tax 90% of Tax 90% of Tax 90% of Tax Section B - Exceptions To The Penalty Section C - Figure the Penalty Complete Lines 25 through 29 Note: If this form is not filed with Form MO-1040, attach check or money order payable to "Department of Revenue" and mail. Taxation Division E-mail: income@dor.mo.gov (For inquiry and correspondence) P.O. Box 329 E-mail: incometaxprocessing@dor.mo.gov Jefferson City, MO 65107-0329 (For submission of Individual Income Tax and Property Tax Credit return)
Part III Instructions - Regular Method
A. Pu rpose of the Form - Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated tax p ayments. If it is not, you may owe a penalty on the underpaid amount. B. Filing an Estimated Tax Payment and Paying the Tax for Calendar Year Taxpayers -If you file returns on a calendar year basis and are required to file Form MO - 1040ES, you are generally required to file an estimated tax payment by April 15, and to pay the tax in four installments. If you are not required to file an estimated tax payment until later in the ye ar because of a change in your income or exemptions, you may be required to pay fewer installments. The chart below shows the due date for the estima ted tax payments and the maximum number of installments required for each. Period Requirements First Met Due Date of Estimated Tax Payments Maximum Number of Installments Required Between Jan. 1 and Apr. 1 April 15 4 Between Apr. 2 and Jun. 1 June 15 3 Between Jun. 2 and Sept.1 Sept. 15 2 After Sept. 1 Jan. 15 1 When the due date falls on a Saturday, Sunday, or legal holiday , the estimated tax payment will be considered timely if filed on the next business day. C. Fiscal Year Taxpayers - Fiscal year taxpayers should substitute for the due dates above, the 15th day of the first and last months of the second quar ter of your fiscal year; the 15th day of the last month of the third quarter; and the 15th day of the first month of your next fiscal year. D. Exception to the Penalty - You will not be liable for a penalty if your 2025 tax payments (amounts shown on Line 20) equal or exceed any amount determined for the same period under the following exception provisions. You may apply a different exception to each underpayment. Please enclo se a separate computation page for each payment. If one of the exceptions apply, complete Lines 15 through Line 29. The percentages shown on Lines 21, 22, and 23, for the April 15, June 15, and Sept. 15 installment dates, are for calendar year taxpayers required to pay installments on four dates. Exception 1 - Prior Year's Tax - This exception applies if your 2025 tax payments equal or exceed the tax shown on your 2024 tax return. The 2024 retur n must cover a period of 12 months and show a tax liability. Exception 2 - Tax on Prior Year's Income using 2025 Rates and Exe mptions - This exception applies if your 2025 tax withheld and estimated tax paym ents equal or exceed the tax that would have been due on your 2024 income if you had computed it at 2025 rates. To determine if you qualify for th is exception, use the other facts and law applicable to your 2024 return. Exception 3 - Tax on Annualized 2025 Income - This exception applies if your 2025 tax payments equal or exceed 90 percent of the tax on your annu alized taxable income for periods from the first of the year to the end of the month preceding that month in which an installment is due. To annualize your taxable income, follow these four steps. ( a) Figure your adjusted gross income minus itemized deductions fro m the first of your tax year up to and including the month prior to that month in which an installment is due; or, if you use the standard deduct ion, figure your adjusted gross income for that period. ( b) Divide the result of step (a) by the number of months in your c omputation period. (c) Multiply the result of step (b) by 12. (d) Subtract the deduction for federal tax and, if you did not itemize, subtract the standard deduction. The result is your annualized taxable income. Exception 3 may not be used for the fourth installment period. Example I (Combined return) 1. Wages, received during January through March . . . . . . . . . . . . . . . . . . . . . . . . . . . . $16,000 2. Self - employment income during January through March . . . . . . . . . . . . . . . . . . . . . . . . $14,000 3. Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $30,000 4. Annualized income ($30,000 ÷ 3 x 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $120,000 5. Minus: (a) Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $31,500 6. Annualized taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $88,500 7. Income Tax (from Missouri tax chart) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,984 8. Required installment of the estimated payment based on annualized income ($3,984 x 22.5%) . . . . $896 If you r tax withheld and estimated tax payment for the first installment period of 2025 were at least $896 (22.5 percent of $3,984), you do not owe a penalty for that period. Exception 4 - Tax on Income Over the First, Second, and Third Quarters - This exception applies if your 2025 tax payments equal or exceed 90 percent of the tax on your taxable income for periods starting from the first of the year to the end of the month preceding that in which an installment is du e. This exception does not apply to the fourth quarter. To determine if this exception applies for the first three quarters, figure your taxable incom e from January 1, 2025, to the end of the month preceding that month in which an installment is due. Then compute your tax on that amount as though it represented your taxable income for 2025. Example II (Combined return using standard deduction) (1) (2) (3) (4) (5) Computation Period Income Tax 90 percent of Tax Tax Withheld Jan. 1 to March 31 $40,000 $225 $203 $215 Jan. 1 to May 31 $60,000 $1,164 $1,048 $1,200 Jan. 1 to Aug. 31 $90,000 $2,574 $2,317 $2,500 Since the amounts in column (5) are greater than those in column (4) for each of the first three computation periods, there is no pena lty for the first two installment periods.
E. Figure the Addition to Tax - For Line 27a, enter the number of days from the due date of payment or December 31, 2025, whichever is earlier. If the p ayment date on Line 26 is December 31, 2025, or later and the due date of the installment is April 15, 2025, then enter 260 days; for June 15, 2025 , enter 199 days; and for September 15, 2025, 107 days. F. Tax Withheld - You may consider an equal part of the income tax withheld during the year as paid on each required installment date, unless you establish the dates on which the withholding occurred and consider it paid on those dates. G. Overpayment - Apply as credit against the next installment any installment overpayment shown on Line 19a that is greater than all prior underpayments. H. Installment Payments - If you made more than one payment for any installment, enclose a separate computation for each paym ent. If you filed your return and paid the balance of tax due on or before January 31, 2026, consider the balance paid as of January 15, 2026. I. Exception from the Addition to Tax for Service in a Combat Zone - You may be exempt from a penalty for underpayment of estim ated tax if you served in the U.S. Armed Forces in an area designated by the President as a combat zone under conditions whic h qualified you for hostile fire pay. If you are exempt for this reason, write on Line 19, for the applicable installment dates, "Exempt, combat zone." J. Farmers - If (1) your Missouri gross income from farming is at least two-thirds of your total Missouri gross income and (2) you filed a Mis souri Individual Income Tax Return and paid tax on or before M arch 1, 2026, you are exempt from charges for underpayment of estimated tax. If so, write on Line 1, "Exempt, farmer". If you meet this gross income test but did not file a return or pay the tax when due, complete this form with respect to the last quar ter only. Qualified farmers would enter all of Line 14 in the fourth quarter and calculate the appropriate underpayment. Line-by-Line Instructions Complete Lines 15 through 19d for each installment period, then complete Lines 25 through 29. 14. Enter the required annual payment, as computed on Part I, Line 6. 15. Divide the required annual payment (Line 14) by the number of required installments. If the estimated tax was the result of a change in income or exemptions during the year, you may require fewer installments. Otherwise, divide the required annual payment by four and place the amount in each column. (See instructions for farmers.) 16. Enter the amount of tax paid during the installment period. The tax withheld throughout the year may be considered as paid in four equal parts on the due date of the installment, unless a different date is established. 17. Enter the amount, if any, of overpayment reported on Line 19c from the previous installment period. 18. Enter the sum of Line 16 and Line 17. 19. If the amount on Line 15 is greater than the amount on Line 18, enter the difference here. You have underpaid for the installment period. If not, skip this line and go to Line 19a. 19a. If the amount on Line 18 is greater than the amount on Line 15, enter the difference here. You have overpaid for the installment period. 19b. Enter the amount of the underpayment (if any) from Line 19d of the previous column. 19c. and 19d. If you filled in Line 19 of this column, add the amount on Line 19b to the amount on Line 19 and enter that total on Line 19d. If you filled in Line 19a of this column, and the amount on Line 19a is greater than any amount on Line 19b, enter the difference on Line 19c. You are overpaid. If the amount on Line 19b is greater than the amount on Line 19a, enter the difference on Line 19d. You are underpaid. See Part III instructions for Lines 20 through 24. 25. If you have an underpayment for the installment period and none of the exceptions on Lines 20 through 24 apply, enter on Line 25 the amount of the underpayment on Line 19d. If you do not have an underpayment, or if an exception applies, leave this blank and skip the remaining lines of the column. 26. Enter the date a payment was made on the installment, the due date of the following installment, or April 15, 2026, whichever is earlier. If more than one late payment was made to cover the installment, attach a separate computation for each payment during the installment period. 27a. Enter the number of days from the due date of the installment to the date entered on Line 26. 27b. Enter the number of days from January 1, 2026 (or a later date, if the installment date was after January 1) until either the date of the payment or April 15, 2026, whichever is earlier. 28a. Multiply the amount on Line 25 by the number of days on Line 27a. Divide this amount by 365 days and multiply the product by eight percent. This is the penalty accruing on the underpayment during 2025. 28b. Multiply the amount on Line 25 by the number of days on Line 27b. Divide this amount by 365 days and multiply the product by seven percent. This is the penalty accruing on the underpayment during 2026. 28c. Add the amounts on Lines 28a and 28b. 29. Add the sum of the amounts on Line 28c in the final column, if applicable. 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/.
What Is Form MO-1040V and Why Should I Use It? Form MO-1040V, Individual Income Tax Payment Voucher, is the voucher you send with your payment when you do not make the payment with your income tax return. It is similar to vouchers returned with loan, utility, and credit card payments. Form MO-1040V ensures that your payment will be processed more efficiently and accurately. Form MO-1040V allows you to file your completed income tax return and send your payment at a later date. Your income tax return and payment are due no later than April 15, 2026. When Should I Use Form MO-1040V? If you filed a return electronically and did not pay electronically, or did not submit payment in full when you filed your income tax return, send Form MO-1040V with your payment. DO NOT use Form MO-1040V for making extension payments. Please use Form MO-60 or visit our website to pay online. How Do I Fill In the Payment Voucher? Complete the name(s) and address block. • Social Security Number - Enter your social security number (SSN). If you are filing a combined return, enter your and your spouse's SSN(s) in the order they appear on the return; placing your spouse's SSN in the appropriate field below. • Name Control - Enter the first four letters of your last name. See examples. If you are filing a combined return, enter your and your spouse's name control in the order they appear on the return, placing your spouse's name control in the appropriate field below. Name Enter John Brown BROW Juan De Jesus DEJE Joan A. Lee LEE Jean McCarthy MCCA John O'Neill ONEI Pedro Torres-Lopez TORR • Amount of Payment - Enter the amount of your payment in whole dollars. Name Spouse's Name Street Address City State ZIP Code Do not mail if you have already submitted payment. Make check payable to Missouri Department of Revenue. Mail Form MO-1040V and payment to the Missouri Department of Revenue, P.O. Box 371, Jefferson City, MO 65105-0371. Full payment of taxes must be submitted by April 15, 2026 to avoid interest and additions to tax for failure to pay. If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented again electronically. How Do I Make My Payment? • Make your check or money order payable to the "Missouri Department of Reve nue." Do not send cash. Do not postdate your check; it will be cashed upon receipt. The Department of Revenue may collect on checks returned for insufficient or uncollected funds electronically. (U.S. funds only) • Write your name, address, SSN, daytime telephone number, and "2025 MO Income Tax" on your check or money order. • Detach the payment voucher at the perforation, and mail with your payment. Do not mail a copy of your previously filed return. • Please mail your Form MO-1040V and payment to: P.O. Box 371 Jefferson City, MO 65105-0371 Please print as shown below in black or dark blue ink. Do not use red ink or pencil. Please use capital letters as shown.} 1 2 3 4 A B C D *25347010001* Form MO-1040V 2025 Individual Income Tax Payment Voucher Social Security - - Name Control .................................. Number Spouse's Social - -Security Number Spouse's Name Control . . . . . . . . . . . . . . . . . . . . . . . . . . (U.S. funds only)............. Amount of Payment $ . Department Use Only . Department Use Only 2025 Individual Income Tax Payment Voucher (Form MO-1040V) Federal Privacy Act Notice Section 143.961, RSMo, authorizes the Department to require the reporting of information deemed necessary to enforce the income tax law of the state of Missouri. Section 143.961, RSMo, is also made applicable to the property tax credit for procedural matters pursuant to Section 135.015, RSMo. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds against certain other tax liabilities or amounts due to a state agency, and where permitted or required by law, to exchange tax information with the Internal Revenue Service, other states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and 610, RSMo). It is mandatory that you provide your social security number on your tax return. Failure to provide your social security number may result in additional request(s) to you from the Department and may also result in the complete or partial denial of a refund or tax credit claimed on or with the return. (For further information about the Department's authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143, RSMo.)
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/. Do not mail if you have already submitted payment.
1078 1053 1028 1003 978 953 928 903 878 853 828 803 778 753 1069 1044 1019 994 969 944 919 894 869 844 819 794 769 744 1059 1034 1009 984 959 934 909 884 859 834 809 784 759 734 1049 1024 999 974 949 924 899 874 849 824 799 774 749 724 1039 1014 989 964 939 914 889 864 839 814 789 764 739 714 1028 1003 978 953 928 903 878 853 828 803 778 753 728 703 1016 991 966 941 916 891 866 841 816 791 766 741 716 691 1005 980 955 930 905 880 855 830 805 780 755 730 705 680 993 968 943 918 893 868 843 818 793 768 743 718 693 668 980 955 930 905 880 855 830 805 780 755 730 705 680 655 968 943 918 893 868 843 818 793 768 743 718 693 668 643 954 929 904 879 854 829 804 779 754 729 704 679 654 629 941 916 891 866 841 816 791 766 741 716 691 666 641 616 927 902 877 852 827 802 777 752 727 702 677 652 627 602 913 888 863 838 813 788 763 738 713 688 663 638 613 588 898 873 848 823 798 773 748 723 698 673 648 623 598 573 883 858 833 808 783 758 733 708 683 658 633 608 583 558 868 843 818 793 768 743 718 693 668 643 618 593 568 543 852 827 802 777 752 727 702 677 652 627 602 577 552 527 836 811 786 761 736 711 686 661 636 611 586 561 536 511 819 794 769 744 719 694 669 644 619 594 569 544 519 494 802 777 752 727 702 677 652 627 602 577 552 527 502 477 785 760 735 710 685 660 635 610 585 560 535 510 485 460 767 742 717 692 667 642 617 592 567 542 517 492 467 442 749 724 699 674 649 624 599 574 549 524 499 474 449 424 731 706 681 656 631 606 581 556 531 506 481 456 431 406 712 687 662 637 612 587 562 537 512 487 462 437 412 387 693 668 643 618 593 568 543 518 493 468 443 418 393 368 673 648 623 598 573 548 523 498 473 448 423 398 373 348 653 628 603 578 553 528 503 478 453 428 403 378 353 328 633 608 583 558 533 508 483 458 433 408 383 358 333 308 613 588 563 538 513 488 463 438 413 388 363 338 313 288 591 566 541 516 491 466 441 416 391 366 341 316 291 266 570 545 520 495 470 445 420 395 370 345 320 295 270 245 548 523 498 473 448 423 398 373 348 323 298 273 248 223 526 501 476 451 426 401 376 351 326 301 276 251 226 201 504 479 454 429 404 379 354 329 304 279 254 229 204 179 481 456 431 406 381 356 331 306 281 256 231 206 181 156 457 432 407 382 357 332 307 282 257 232 207 182 157 132 434 409 384 359 334 309 284 259 234 209 184 159 134 109 410 385 360 335 310 285 260 235 210 185 160 135 110 85 385 360 335 310 285 260 235 210 185 160 135 110 85 60 361 336 311 286 261 236 211 186 161 136 111 86 61 36 335 310 285 260 235 210 185 160 135 110 85 60 35 10 310 285 260 235 210 185 160 135 110 85 60 35 10 284 259 234 209 184 159 134 109 84 59 34 9 258 233 208 183 158 133 108 83 58 33 8 231 206 181 156 131 106 81 56 31 6 204 179 154 129 104 79 54 29 4 177 152 127 102 77 52 27 2 149 124 99 74 49 24 121 96 71 46 21 95 70 45 20 1076 1051 10 26 100 1 9 76 9 51 9 26 90 1 8 76 851 826 80 1 77 6 7 51 1100 10 75 1050 10 25 1000 9 75 9 50 9 25 900 8 75 850 825 800 77 5 2025 Property Tax Credit Chart
FROM FROM FROM TO TO TO FROM TO
Amount from Line B above or from Form MO-PTS, Line 13 - Total Property Tax Paid 1 14,300 14,301 14,600 14,601 14,900 14,901 15,200 15,201 15,500 15,501 15,800 15,801 16,100 16,101 16,400 16,401 16,700 16,701 17,000 17,001 17,300 17,301 17,600 17,601 17,900 17,901 18,200 18,201 18,500 18,501 18,800 18,801 19,100 19,101 19,400 19,401 19,700 19,701 20,000 20,001 20,300 20,301 20,600 20,601 20,900 20,901 21,200 21,201 21,500 21,501 21,800 21,801 22,100 22,101 22,400 22,401 22,700 22,701 23,000 23,001 23,300 23,301 23,600 23,601 23,900 23,901 24,200 24,201 24,500 24,501 24,800 24,801 25,100 25,101 25,400 25,401 25,700 25,701 26,000 26,001 26,300 26,301 26,600 26,601 26,900 26,901 27,200 27,201 27,500 27,501 27,800 27,801 28,100 28,101 28,400 28,401 28,700 28,701 29,000 29,001 29,300 29,301 29,600 29,601 29,900 29,901 30,000 Refund is the actual total amount of allowable property tax paid, not to exceed $1,100 (Form MO-PTS, Line 13). Note: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. A. Enter amount from Line 10 here _______________ B. Enter amount from Line 13 here ______________ C. Find where these two numbers "meet" below to figure your credit amount. Enter on Form MO-PTS, Line 14.
Amount from Line B above or from Form MO-PTS, Line 13 - Total Property Tax or 20 percent of Rent Paid A. Enter amount from Line 10 here _____________B. Enter amount from Line 13 here _____________ C. Find where these two numbers "meet" below to figure your credit amount. Enter on Form MO-PTS, Line 14. 728 703 678 653 628 603 578 553 528 503 478 453 428 403 719 694 669 644 619 594 569 544 519 494 469 444 419 394 709 684 659 634 609 584 559 534 509 484 459 434 409 384 699 674 649 624 599 574 549 524 499 474 449 424 399 374 689 664 639 614 589 564 539 514 489 464 439 414 389 364 678 653 628 603 578 553 528 503 478 453 428 403 378 353 666 641 616 591 566 541 516 491 466 441 416 391 366 341 655 630 605 580 555 530 505 480 455 430 405 380 355 330 643 618 593 568 543 518 493 468 443 418 393 368 343 318 630 605 580 555 530 505 480 455 430 405 380 355 330 305 618 593 568 543 518 493 468 443 418 393 368 343 318 293 604 579 554 529 504 479 454 429 404 379 354 329 304 279 591 566 541 516 491 466 441 416 391 366 341 316 291 266 577 552 527 502 477 452 427 402 377 352 327 302 277 252 563 538 513 488 463 438 413 388 363 338 313 288 263 238 548 523 498 473 448 423 398 373 348 323 298 273 248 223 533 508 483 458 433 408 383 358 333 308 283 258 233 208 518 493 468 443 418 393 368 343 318 293 268 243 218 193 502 477 452 427 402 377 352 327 302 277 252 227 202 177 486 461 436 411 386 361 336 311 286 261 236 211 186 161 469 444 419 394 369 344 319 294 269 244 219 194 169 144 452 427 402 377 352 327 302 277 252 227 202 177 152 127 435 410 385 360 335 310 285 260 235 210 185 160 135 110 417 392 367 342 317 292 267 242 217 192 167 142 117 92 399 374 349 324 299 274 249 224 199 174 149 124 99 74 381 356 331 306 281 256 231 206 181 156 131 106 81 56 362 337 312 287 262 237 212 187 162 137 112 87 62 37 343 318 293 268 243 218 193 168 143 118 93 68 43 18 323 298 273 248 223 198 173 148 123 98 73 48 23 303 278 253 228 203 178 153 128 103 78 53 28 3 283 258 233 208 183 158 133 108 83 58 33 8 263 238 213 188 163 138 113 88 63 38 13 241 216 191 166 141 116 91 66 41 16 220 195 170 145 120 95 70 45 20 198 173 148 123 98 73 48 23 176 151 126 101 76 51 26 1 154 129 104 79 54 29 4 131 106 81 56 31 6 107 82 57 32 7 84 59 34 9 60 35 10 35 10 726 7 01 6 76 651 626 60 1 5 76 551 5 26 50 1 4 76 451 426 40 1 750 7 25 7 00 6 75 650 625 600 5 75 550 5 25 500 4 75 450 425
FROM FROM FROM TO TO TO FROM TO
1 14,300 14,301 14,600 14,601 14,900 14,901 15,200 15,201 15,500 15,501 15,800 15,801 16,100 16,101 16,400 16,401 16,700 16,701 17,000 17,001 17,300 17,301 17,600 17,601 17,900 17,901 18,200 18,201 18,500 18,501 18,800 18,801 19,100 19,101 19,400 19,401 19,700 19,701 20,000 20,001 20,300 20,301 20,600 20,601 20,900 20,901 21,200 21,201 21,500 21,501 21,800 21,801 22,100 22,101 22,400 22,401 22,700 22,701 23,000 23,001 23,300 23,301 23,600 23,601 23,900 23,901 24,200 24,201 24,500 24,501 24,800 24,801 25,100 25,101 25,400 25,401 25,700 25,701 26,000 26,001 26,300 26,301 26,600 26,601 26,900 26,901 27,200 27,201 27,500 27,501 27,800 27,801 28,100 28,101 28,400 28,401 28,700 28,701 29,000 29,001 29,300 29,301 29,600 29,601 29,900 29,901 30,000 Refund is the actual total amount of allowable property tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form MO-PTS, Line 13). Note: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. Example: If Line 10 is $23,980 and Line 13 of Form MO-PTS is $525, then the tax credit would be $16. This area indicates no credit is allowable.
376 3 51 326 30 1 2 76 251 226 20 1 17 6 151 126 10 1 7 6 51 26 1 400 3 75 3 50 325 300 2 75 250 225 200 17 5 150 125 100 7 5 50 25
TO TO TO FROM FROM FROM
FROM TO Refund is the actual total amount of allowable property tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form MO-PTS, Line 13). Note: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. This area indicates no credit is allowable. 1 14,300 14,301 14,600 14,601 14,900 14,901 15,200 15,201 15,500 15,501 15,800 15,801 16,100 16,101 16,400 16,401 16,700 16,701 17,000 17,001 17,300 17,301 17,600 17,601 17,900 17,901 18,200 18,201 18,500 18,501 18,800 18,801 19,100 19,101 19,400 19,401 19,700 19,701 20,000 20,001 20,300 20,301 20,600 20,601 20,900 20,901 21,200 21,201 21,500 21,501 21,800 21,801 22,100 22,101 22,400 22,401 22,700 22,701 23,000 23,001 23,300 23,301 23,600 23,601 23,900 23,901 24,200 24,201 24,500 24,501 24,800 24,801 25,100 25,101 25,400 25,401 25,700 25,701 26,000 26,001 26,300 26,301 26,600 26,601 26,900 26,901 27,200 27,201 27,500 27,501 27,800 27,801 28,100 28,101 28,400 28,401 28,700 28,701 29,000 29,001 29,300 29,301 29,600 29,601 29,900 29,901 30,000 378 353 328 303 278 253 228 203 178 153 128 103 78 53 28 3 369 344 319 294 269 244 219 194 169 144 119 94 69 44 19 359 334 309 284 259 234 209 184 159 134 109 84 59 34 9 349 324 299 274 249 224 199 174 149 124 99 74 49 24 339 314 289 264 239 214 189 164 139 114 89 64 39 14 328 303 278 253 228 203 178 153 128 103 78 53 28 3 316 291 266 241 216 191 166 141 116 91 66 41 16 305 280 255 230 205 180 155 130 105 80 55 30 5 293 268 243 218 193 168 143 118 93 68 43 18 280 255 230 205 180 155 130 105 80 55 30 5 268 243 218 193 168 143 118 93 68 43 18 254 229 204 179 154 129 104 79 54 29 4 241 216 191 166 141 116 91 66 41 16 227 202 177 152 127 102 77 52 27 2 213 188 163 138 113 88 63 38 13 198 173 148 123 98 73 48 23 183 158 133 108 83 58 33 8 168 143 118 93 68 43 18 152 127 102 77 52 27 2 136 111 86 61 36 11 119 94 69 44 19 102 77 52 27 2 85 60 35 10 67 42 17 49 24 31 6 Example: If Line 10 is $19,360 and Line 13 of Form MO-PTS is $225, then the tax credit would be $8. Amount from Line B above or from Form MO-PTS, Line 13 - Total Property Tax or 20 percent of Rent Paid A. Enter amount from Line 10 here ______________B. Enter amount from Line 13 here ______________ C. Find where these two numbers "meet" below to figure your credit amount. Enter on Form MO-PTS, Line 14.
Visit our website at dor.mo.gov/taxation/individual/tax-types/income/ In addition to electronic filing information found on our website, you can: • Use our fill-in forms that automatically calculate • Pay your taxes online • Download Missouri and federal tax forms • Get the status of your refund or balance due • Get answers to frequently asked questions • Get a copy of the Missouri Taxpayer Bill of Rights Important Phone Numbers General Inquiry Line ........................................................ (573) 751-3505 Automated Refund, Balance Due, and 1099-G Inquiry ........ (573) 526-8299 Electronic Filing Information ............................................ (573) 751-3505 Individuals with speech or hearing impairments may use TTY (800) 735-2966 or fax (573) 522-1762.
Missouri Return Status System
Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. Regardless of any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form.
Source: official text