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

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Department Use Only
Form
2025 Individual Income

Tax Return - Long Form
For Calendar Year January 1 - December 31, 2025 Print in BLACK ink only and DO NOT STAPLE.
Amended Return Composite Return
(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).
Federal return attached.
Department of Social Services Application of Eligibility form attached.
If filing a fiscal year return enter the beginning and ending dates here.
Vendor Code Department Use Only
Fiscal Year Ending (MM/DD/YY)
Fiscal Year Beginning (MM/DD/YY)

# Filing Status

Claimed as a
Single
Dependent
Age 62 through 64 Age 65 or Older
Yourself Spouse Yourself Spouse
Social Security Number

• -

First Name
Name
Name
Spouse's First Name
0 0 1
Married Filing Qualifying
Married Filing Head of
Combined Widow(er)
Separately Household
Blind 100% Disabled Non-Obligated Spouse Yourself Spouse Yourself Spouse Yourself Spouse Deceased Deceased in 2025 in 2025 Spouse's Social Security Number

• -

M.I. Last Name Suffix
M.I. Spouse's Last Name Suffix
In Care Of Name (Attorney, Executor, Personal Representative, etc.) Present Address (Include Apartment Number or Rural Route)
Address
City, Town, or Post Office
County of Residence
State ZIP Code
_
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.
Kansas
City

General
LEAD
Workers
Revenue Regional
Law
Soldiers

Missouri
Elderly Home Workers' Childhood Missouri Military

General
Enforcement
Organ Donor Memorial
National Guard
Children's Veterans Delivered Meals

# Missouri Medal

Memorial Lead Testing Family Relief
Revenue

Memorial Military Museum
Program Fund
Trust Fund
Trust Fund Trust Fund Trust Fund of Honor Fund Fund Fund Fund Fund Foundation Fund in St. Louis Fund 25322010001

Yourself (Y)

1. Federal adjusted gross income from federal return

1Y
(see instructions and worksheet on pages 6 and 7 … 2Y

1. Total additions (from Form MO-A, Part 1, Line 7) … 3Y
2. Total income - Add Lines 1 and 2 …

Income
4Y

1. Total subtractions (from Form MO-A, Part 1, Line 19) . . . . . .

5Y

1. Missouri adjusted gross income - Subtract Line 4 from Line 3 .
2. Total Missouri adjusted gross income - Add columns 5Y and 5S …
3. Income percentages - Divide columns 5Y and 5S by total on

7Y
Line 6. (Must equal 100%) …
Spouse (S) . .
1S . .
2S . .
3S . .
4S . .
5S . 00
% %
7S

1. Pension, Social Security and Social Security Disability exemption (from Form MO-A, Part 3, .

8 00
Section D) …

1. Tax from federal return …
2. Other tax from federal return …
3. Total tax from federal return. Do not enter federal income tax withheld.
4. Federal tax percentage - Enter the percentage based on your Missouri Adjusted Gross Income, Line 6. Use the chart below to find your percentage . . . . . . . . . . . . . . . . . . . . . . . .

Missouri Adjusted Gross Income Range, Line 6: Federal Tax Percentage:
$25,000 or less … 35%
$25,001 to $50,000 … 25% . . 00 . 00 % 25322020001 $50,001 to $100,000 … 15% $100,001 to $125,000 … 5% $125,001 or more … 0%

1. Federal income tax deduction - Multiply Line 11 by the percentage on Line 12. Enter this

Exemptions and Deductions
13 . 00 amount not to exceed $5,000 for an individual or $10,000 for combined filers …

1. 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 .

14 00

• Married Filing Combined or Qualifying Widow(er)-$31,500 … .

15 00

1. Additional Exemption for Head of Household and Qualifying Widow(er) … 16 00
2. Long-term care insurance deduction … .

17 00

1. Health care sharing ministry deduction … .

18 00

1. Active Duty Military income deduction … .

19 00

1. Inactive Duty Military income deduction … . .

20 00

1. Reserved …
2. Farmland sold, rented, leased, or crop-shared to a beginning farmer deduction. Enter the sum .

21 00 of Lines 21A, 21B, and 21C on Line 21 …
21C. Crop-
21B. Rented/
21A. Sold
$
$ $ . .
Leased Shared . 00

1. Reserved A. B. .

22 00 .
23 00

1. Reserved … .

24 00

1. Foster parent tax deduction …

25 00

1. Total deductions - Add Lines 8 and 13 through 24 … Deductions Continued . .

26 00

1. Subtotal - Subtract Line 25 from Line 6 …
2. Multiply Line 26 by appropriate percentages (%) on

27Y
Lines 7Y and 7S …

1. Enterprise zone or rural empowerment zone income 28Y modification … 29Y
   1. Taxable income - Subtract Line 28 from Line 27 … 30Y
   2. Tax (see tax chart on page 21 of the instructions) …
   3. Resident credit - Attach Form MO-CR and other states'

31Y income tax return(s) …

1. Missouri income percentage - Enter 100% if not completing

. .
27S . .
28S . .
29S . .
30S . .
31S
% %
32Y
Form MO-NRI. Attach Form MO-NRI and federal return if applicable.
Tax

1. Balance - Subtract Line 31 from Line 30; OR

33Y multiply Line 30 by percentage on Line 32 …

1. Other taxes - Select box and attach federal form indicated.

Lump sum distribution (Form 4972) 34Y Recapture of low income housing credit (Form 8611) 35Y

1. Subtotal - Add Lines 33 and 34 … 32S . .

33S
25322030001 . .
34S . .
35S .
36 00

1. Total Tax - Add Lines 35Y and 35S … .

37 00

1. MISSOURI tax withheld - Attach Forms W-2 and 1099 … .

38 00

1. 2025 Missouri estimated tax payments - Include overpayment from 2024 applied to 2025 …
2. Missouri tax payments for nonresident partners or S corporation shareholders - Attach Forms

.
39 00
MO-2NR and MO-NRP … .
40 00

1. Missouri tax payments for nonresident entertainers - Attach Form MO-2ENT … Payments and Credits .

41 00

1. Amount paid with Missouri extension of time to file (Form MO-60) … .

42 00

1. Miscellaneous tax credits (from Form MO-TC, Line 13) - Attach Form MO-TC … .

43 00

1. Property tax credit - Attach Form MO-PTS … .

44 00

1. Missouri Working Family Tax Credit (Attach Form MO-WFTC and federal return) … .

45 00

1. Total payments and credits - Add Lines 37 through 44 …

Skip Lines 46 through 48 if you are not filing an amended return. .
46 00

1. Amount paid on original return … .

47 00

1. Overpayment as shown (or adjusted) on original return …

Indicate Reason for Amending
Enter date of IRS report (MM/DD/YY)
A. Federal audit …
Enter year of loss (YY)
Amended Return
B. Net Operating Loss carryback …
Enter year of credit (YY)
C. Investment tax credit carryback … Enter date of federal amended return, if filed. (MM/DD/YY)
D. Correction other than A, B, or C . . . . . .

1. Amended return total payments and credits - Add Lines 45 and 46; subtract Line 47.

.
48 00
Enter on Line 48 …

1. If Line 45, or if amended return, Line 48, is larger than Line 36, enter the difference.

.
49 00
Amount of OVERPAYMENT … .
50 00

1. Amount of Line 49 to be applied to your 2026 estimated tax …
2. Enter the amount of your donation in the trust fund boxes below. See instructions for additional trust fund codes.

Children's Veterans . 00
51b.
51a.
Trust Fund Trust Fund
Childhood

Workers' Lead

. 00
51e. 51f.
Memorial Fund Testing Fund
Kansas City
Regional Law
Enforcement

Organ Donor . Memorial
51i. 51j.
Refund
Program Fund Foundation Fund
Additional

Additional

Missouri

Elderly Home
National Guard
Delivered Meals

. . .
00 00 00
51d.
51c.
Trust Fund
Trust Fund

# Missouri Military Family General

. . .
00 51g. 51h.
Revenue Fund
Relief Fund
Soldiers
Memorial
Military MIssouri
Medal of

Museum in . . . 00
00 00 51l.
51k.
Honor Fund
St. Louis Fund
Additional

Additional

Fund

Fund Fund

Fund . 00
51m. 51n.
Amount
Code . 00
Amount
Code .
51 00
Total Donation - Add amounts from Boxes 51a through 51n and enter here …

1. Amount of Line 49 to be deposited into a Missouri 529 Education Plan (MOST)

.
52 00 account. Enter the total deposit amount from Form 5632 … .
53 00

1. REFUND - Subtract Lines 50, 51, and 52 from Line 49 and enter here … Reserved 25322040001

1. If Line 36 is larger than Line 45 or Line 48, enter the difference.

.
54 00
Amount of UNDERPAYMENT … .
55 00

1. Underpayment of estimated tax penalty - Attach Form MO-2210. Enter penalty amount here . . .

Amount Due
Select this box if you are a farmer exempt from the underpayment of estimated tax penalty.

1. AMOUNT DUE - Add Lines 54 and 55. If you pay by check, you authorize the Department of Revenue to process the check

# Missouri Department of Revenue

P.O. Box 329 P.O. Box 500
Jefferson City, MO 65105-0329 Jefferson City, MO 65105-0500 Phone: (573) 751-7200 Phone: (573) 751-3505
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/.
Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information. .
Fax: (573) 522-1762
Email: incometaxprocessing@dor.mo.gov
Submission of Individual Income Tax Returns
Email: income@dor.mo.gov
Inquiry and correspondence

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.
Tax Rate Chart
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
Section A
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
Tax Calculation Worksheet
Yourself

1. Missouri taxable income (Form MO-1040, Lines $ __ 29Y and 29S)
2. Enter the minimum taxable income for your tax bracket (see Section A above). If below $1,314

Section B enter $0 … - $ __

1. Difference - Subtract Line 2 from Line 1 … = $ __
2. Enter the percent for your tax bracket (see

Spouse Example A Example B
$ 3,090 $ 12,000

• $ 2,626 $ 9,191

= $ 464 $ 2,809

2.5% 4.7%
Section A above) … X _ % _ % X

1. Multiply Line 3 by the percent on Line 4 … = $ __
2. Enter the tax from your tax bracket - before applying the percent (see Section A above) … + $ __
3. Total Missouri Tax - Add Line 5 and 6. Enter here and on Form MO-1040, Lines 30Y and 30S … = $ __

Diagram 1: Form W-2
Earnings Tax

# Missouri Taxes Withheld

= $ 11.60 $ 132.03

• $ 26 $ 256

= $ 38 $ 388

($37.60 ($388.03 rounded to the rounded to the nearest dollar) nearest dollar)