Missouri Department of Revenue Form Instructions
MO-1040A Instructions — Individual Income Tax (Short Form) booklet
preamble
Form Single/Married (Income from One Spouse) Short Form Tax Deadline is April 15. See page 4 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 5 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 dor.mo.gov/taxation/individual/tax-types/ income/vendors.html#freeonline. 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/.
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 around 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 dor.mo.gov/taxation/individual/tax-types/ income/. You will find a larger volume of volunteer centers open during the filing season, which is typically January through April. 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 Email: Incometaxprocessing@dor.mo.gov (For submission of Individual Income Tax and Property Tax Credit returns) 2-D BARCODE RETURNS
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. Electronic Filing Options/Benefits of Electronic Filing ............................... 2, 16 Do You Have the Right Form? ...................... 3 Important Filing Information ....................... 3-5 Frequently Asked Questions ....................... 5 Information to Complete Form MO-1040A .......... 5-8 Missouri Itemized Deductions .................. 4, 6, 8-9 Tax Chart ........................................ 10 FORMS Diagram of Form W-2 ............................. 10 Form MO-1040A ..................................... 11-14 Form MO-1040V ................................. 15
DO YOU HAVE THE RIGHT FORM? You may use this tax form to file your 2025 Missouri Individual Income tax return if you: 1. Ar e a one income filer (have income fr om one spouse, if married), or are single; 2. W ere a Missouri resident, nonresident, or part y ear resident with Missouri inc ome only; 3. Claim the s tandard or itemized deductions; and 4. Do not ha ve any tax credits or modifica tions to your income. You cannot use this tax form if at least one of the following special filing situations apply: 1. Y ou are filing an amended return; 2. Both y ou and your spouse have inc ome; 3. Y ou have income from another state; 4. Y ou have military pay; 5. Y ou have a Net Operating Loss (NOL); 6. Y ou have any of the following Missouri modifica tions: a. P ositive or negative adjustments fr om partnerships, fiduciaries, S c orporations, or other sources; b . Nonqualified dis tribution received fr om the Missouri for Tuition Pr ogram (MOST), or other qualified 529 Plan; c. Ex empt contributions made to or earnings fr om the Missouri f or Tuition Program (MOST), or
other qualified 5 29 plan. d. Int erest from federal exempt obligations; e . Int erest from state and local obligations; f . Capital gain e xclusion; g. Nega tive bonus depreciation adjustments; h. Railr oad retirement modifications; i. A chieving a Better Life Experienc e Program (ABLE) modifications; j. A griculture disaster relief income; k. Emplo yee Stock Ownership Plan (ESOP); l. F ederal Broadband Grants Inc ome Tax Subtraction; or m. Capital gain. 7 . Y ou are claiming: a. P ension, social security/social security disability , or military exemption (Form MO-A); b . Misc ellaneous Income Tax Credits (Form MO-TC); c. Pr operty Tax Credit (Form MO-PTC or Form MO-PTS); d. Cr edit made with the filing of an Applica tion for Extension of Time t o File ( Form MO-60); e . A deduction f or other federal tax fr om Federal Form 1040 or F ederal Form 1040-SR and applicable schedules:
WHAT'S INSIDE • Schedule 2, Part 1, Line 3; • Schedule 2, Part 2, Lines 8, 14, and 15; • Schedule 3, Part 1, Line 1; and • Any recapture taxes included on Schedule 2, P art 2, Line 21. f . A Health Car e Sharing Ministry deduction; g. F armland sold, rented, leased, or cr op-shared to a beginning farmer deduction; h. F oster parent tax deduction; or i. Mis souri Working Family Tax Credit. 8. Y ou owe a penalty for underpayment of es timated tax; 9 . Y ou owe tax on a lump sum dis tribution included on your Federal F orm 1040 or Federal Form 1040-SR, Line 16; 10 . Y ou owe recapture tax on low income housing cr edit; or 11. Y ou are a fiscal year filer. Visit the Department's website at to use the Department's form selector to obtain specific tax forms.
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 on Form MO-1040A, Line 1 the amount from U.S. Nonresident Alien Income Tax Return (Federal Form 1040-NR), Line 11a. Filing Status - If you selected filing status single on the Federal Form 1040-NR, select single as your filing status on Form MO-1040A. If you selected filing status married filing separately on Federal Form 1040-NR, select married filing separately as your filing status on Form MO-1040A. If you selected filing status qualifying widow(er) on Federal Form 1040-NR, select qualifying widow(er) as your filing status on Form MO-1040A. Itemized Deductions - Nonresident aliens who are required to itemize their deductions for federal purposes must also itemize deductions on their Missouri return. Federal Tax Deduction - Enter on Form MO-1040A, Line 4a, the amount from the Form 1040-NR, Line 22 minus the amount from Line 17, and the net premium tax credit (Schedule 3, Part 2, Line 9). Note: At the time the Department finalized their tax forms, the Internal Revenue Service had not finalized the 2025 federal income tax instructions. For all other lines of Form MO-1040A, see instructions starting on page 5.
WHEN TO FILE The 2025 returns are due April 15, 2026.
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 ceiv ing a refund. If you wish to file a Missouri extension, and do not expect to owe Missouri income tax, you may file an extension by filing an Appli ca tion f or Extension of Time to File (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, provided you do not expect to owe any additional Missouri income tax. Select the box at the top of Form MO-1040A, 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. 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. 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. For access to the Department of Social Service's eligibility review form(s) visit:
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 dor.mo.gov/taxation/statutory-interest-rates.html. For timely filed returns, an addition to tax of 5 per c ent (of the unpaid tax) is added if the tax is not paid by the return's due date. 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. Note: If you file an extension, a 5 percent addition to tax charge will still apply if the tax is not paid by the original return's due date, provided your return is filed by the extension date. If you are unable to pay the tax owed in full on the due date, please visit the Department's website for your payment options at dor.mo.gov.
WHERE TO SUBMIT YOUR CLAIM
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, voucher, and all required attachments to: Department of Revenue P.O. Box 329 Jefferson City, MO 65105-0329 2-D barcode returns, see page 2. Email: Incometaxprocessing@dor.mo.gov
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
AMENDED RETURN
You must use Individual Income Tax Return Long Form (Form MO-1040) for the year being amended. See information on page 3 on how to obtain Form MO-1040 and instructions.
FILL-IN FORMS THAT AUTOMATICALLY CALCULATE
Go to dor.mo.gov/taxation/individual/tax-types/income/ to enter your tax information and let us do 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 visit dor.mo.gov/taxation/return-status/ or call our automated individual income tax inquiry line (573) 526-8299. To obtain the status of your return, you must know the fol lo wing information: 1) the first social security number on the return; 2) the filing status shown on your return; and 3) the exact 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.
ADDRESS CHANGE
If you move after filing your return, notify both the Post Office serving your old address and the Department of Revenue of your address change. Official address change forms can be obtained at dor.mo.gov/how-do-i/change-addressrevenue-records.html. Address change requests should be mailed to: Depart ment of R evenue P .O. Box 2200 Jeff erson City, MO 65105-2200 This will help forward any refund check or correspondence to your new address. 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 purchases on which tax was not paid to the seller exceed $2,000 in a calendar year. You can use the 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 Use Tax is April 15, 2026.
FREQUENTLY ASKED QUESTIONS
Can I file my return now, but pay later? Yes, we encourage you to file your return as early in the tax filing season as possible. You may pay at any time providing the payment is postmarked no later than April 15, 2026. See page 8, Line 19 for pay ment options. How do I determine my federal tax deduction? The tax on your federal return is your federal tax amount minus certain credits. This amount may not exceed $5,000 for a single filer and $10,000 for a combined filer. See the information and chart on page 6, Line 4a and 4b to assist you in determining the tax from your federal return. How do I calculate my Missouri tax? Use the tax chart on page 10 to determine your tax.
INFORMATION TO COMPLETE FORM FEDERAL EXTENSION
Select the box at the top of the form indicating you have an approved federal extension and attach a copy of your 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-1040A. 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-1040A. 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 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.
NON-OBLIGATED SPOUSE
You may select the non-obligated spouse box if your spouse owes the state of Missouri any child support pay ments, 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 the Statement of Person Claiming Refund Due a Deceased Taxpayer (Form MO-1310D) , Power of Attorney (Form 2827), and the death certificate. LINE 1 - FEDERAL ADJUSTED GROSS INCOME Use the chart below to locate your income on your federal return. If Line 1 is a negative number, enter zero as your federal adjusted gross income. Federal Form 1040 or 1040-SR Federal Form 1040X F ederal Form Line 11a LINE 2 - STATE INCOME TAX REFUND Subtract any state income tax refund included in your federal adjusted gross income on Federal Form 1040 or Federal Form 1040-SR Schedule 1, Part 1, Line 1.
LINE 4A - TAX FROM FEDERAL RETURN Use the chart below 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 a negative amount is calculated, enter "0". If you used a method other than the federal tax table to determine your federal tax, attach the appropriate schedule. Federal Form • 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 Line 8 minus Lines 14 and 15, except amounts from Forms 2439 and 4136. Federal Form 1040 or 1040-SR Federal Form 1040X LINE 4B - FEDERAL TAX PERCENTAGE This percentage is based on the Missouri Adjusted Gross Income reported on Line 3. See below examples: Ex ample 1: If Line 3 is $22,450, enter 35% on Line 4b. Ex ample 2: If Line 3 is $58,750, enter 15% on line 4b. $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 3): Federal Tax Percentage: LINE 4C - FEDERAL INCOME TAX DEDUCTION Multiply Line 4a by percentage on Line 4b. If you selected any filing status other than married filing combined on the MO-1040A, your federal tax deduction may not exceed $5,000. If you selected married filing combined, your federal tax cannot exceed $10,000. Note: At the time the Department printed their tax forms, the Internal Revenue Service had not finalized the 2025 federal income tax instructions. LINE 5 - 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. Use the chart below to determine your standard deduction if you or your spouse selected any of the boxes for: 65 or older, blind or claimed as a dependent. If you or your spouse claimed 65 or older or blind, please click on the link provided to validate your additional standard deduction amounts dor.mo.gov/taxation/ individual/tax-types/income/documents/Standard-and- Additional-Standard-Deduction.pdf. Federal Form 1040 or 1040-SR Federal Form 1040X F ederal Form Line 12e Itemized Deductions: If you itemized on your federal return, you may want to itemize on your Missouri return or take the standard deduction, whichever re sults 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 Itemized Deductions Section on page 14. If you are subject to "additional Medicare tax" on your federal return, see the instructions on page 8 and 9, when computing your Missouri itemized deductions. Attach a copy of your federal return (pages 1 and 2) and Federal Schedule A. LINE 6 - HEAD OF HOUSEHOLD & 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 6. 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 7 - 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 dis ability including c ognitive impairment or the loss of functional capacity, thus ren dering an individual unable to care for themselves without the help of another person. Complete the following work sheet only if y ou paid premiums for a qualified long-term care in sur anc e policy; and the policy is for at least 12 months coverage.
Note: You cannot claim a deduction for amounts paid towards 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 amount is less than zero, enter "0" . . . . F) $_________ G. Subtract Line F from Line A . . . . . . . . . G) $_________ H. Enter Line G on Form MO-1040A, Line 7. Or enter Line A if you did not have to complete Lines B through G. Attach a copy of your federal return (pages 1 and 2) and Federal Schedule A (if you itemized your deductions). Worksheet for Long-Term Care Insurance Deduction LINE 10 - TAX Calculate your tax by using your taxable income from Form MO-1040A, Line 9, the Tax Rate Chart (page 10, Section A), and the Tax Calculation Worksheet (page 10, Section B). LINE 11 - MISSOURI WITHHOLDING Include only Missouri withholding as shown on your Form(s) W-2, Miscellaneous Income (Federal Form 1099), and Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans (Federal Form 1099-R). Do not include withholding for federal taxes, local taxes, city earnings taxes, or another state's withholding. Attach a copy of all Form(s) W-2 and 1099. LINE 12 - ESTIMATED TAX PAYMENTS Include any estimated tax payments made on your 2025 return and any overpayment applied from your 2024 Missouri return. LINE 15 - APPLY OVERPAYMENT TO NEXT YEAR'S TAXES You may apply any portion of your refund to next year's taxes. LINE 16 - TRUST FUNDS You may donate part or all of your overpaid amount or contribute additional payments to any of the trust funds listed on Form MO-1040A and any two additional funds. Additional Funds If you choose to give to any of the additional funds, enter the two-digit code in the spaces provided on Line 16. If you want to give to more than two additional funds, please submit a contribution directly to the fund. See the Department's website for additional information at Funds Codes 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 The minimum contribution is $2, or $4 if married filing combined, for the fol lo w ing funds: Children's Trust Fund, Veterans Trust Fund, Elderly Home Delivered Meals Trust Fund, Missouri National Guard Trust Fund, and Organ Donor Program Fund. The minimum contribution is $1, or $2 if married filing combined, for the following funds: Workers' Memorial Fund, Childhood Lead Testing Fund, Medal of Honor Fund,
Missouri Military Family Relief Fund, General Revenue
Fund, Foster Care and Adoptive Parents Recruitment and Retention Fund, Kansas City Regional Law Enforcement Memorial Foundation Fund, Soldiers Memorial Military Museum in St. Louis Fund. The minimum contribution is $1, not to exceed $200, for the following irrevocable trust funds: American Cancer Society Heartland Division, Inc. Fund, American Diabetes Asso ci a tion G ateway Area Fund, American Heart Association Fund, ALS Lou Gehrig's Disease Fund, Arthritis Foundation Fund, March of Dimes Fund; Muscular Dys tr ophy Association Fund, and National Multiple Sclerosis Society Fund. LINE 17 - 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 a Missouri 529 Education Plan Direct Deposit (Form 5632). LINE 18 - REFUND Subtract Lines 15, 16, and 17 from Line 14 and enter on Line 18. 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 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. 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 19 - AMOUNT DUE If the amount due is greater than $500, you may owe an underpayment of estimated tax penalty. Complete an Underpayment of Estimated Tax for Individuals (Form MO-2210). If you owe a penalty, you cannot file a Form MO-1040A. You must file a Form MO-1040 and attach Form MO-2210. Payments must be postmarked by April 15, 2026, to avoid interest and late payment charges. The Department of Rev e nue off ers several options: Check or money order: Attach a check or money order (U.S. funds only), payable to Missouri Department of Revenue. By submitting payment by check, you authorize the Department of Revenue to process the check electronically upon receipt. Do not postdate. The Department of Revenue may electronically resubmit checks returned for insufficient or uncollected funds. If you mail your payment after your return is filed, attach your payment to the Individual Income Tax Payment Voucher (Form MO-1040V) found on page 15. Electronic Bank Draft (E-Check): By entering your bank routing number and check ing ac count number, you can pay on line at dor.mo.gov/taxation/individual/pay-online.html or by calling (888) 929-0513. There will be a convenience fee to use this service. Credit Card: The Department accepts MasterCard, Discover, Visa, 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 charged 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-1040A. 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.
MISSOURI ITEMIZED DEDUCTIONS
You cannot itemize your Missouri deductions if you took the standard deduction on your federal return. See page 6, Line 5. You must itemize your Missouri deductions if you were re quired 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 contributions do not qualify. LINE 2 - SOCIAL SECURITY TAX Social security tax is the amount in the social security tax withheld box on Form(s) W-2. The amount cannot exceed $10,918. Enter the total on Line 2 of the Missouri Itemized deductions, Page 14. LINE 3 - RAILROAD RETIREMENT TAX Include the amount of railroad retirement tax withheld from your wages, Tier I and Tier II, during 2025. The amount cannot exceed $17,327. (Tier I maximum of $10,918 and Tier II maximum of $6,409.) 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 1040-SR, Schedule 3, Part 2, Line 11 or, if only one employer, the amount refunded by the employer. LINE 4 - 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(s) 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). • Wage income: Form(s) W-2, Box 6, plus Line 7 of Federal Form 8959, minus Line 22 of Federal Form 8959; • Railroad retirement compensation: Railroad retirement Medicare tax withheld on Form(s) W-2, Box 14, plus Line 17 of Federal Form 8959, minus Line 23 of Federal Form 8959.
LINE 5 - SELF-EMPLOYMENT TAX Include the amount from Federal Form 1040, Federal Form 1040-SR, or Federal Form 1040-NR: • Federal Schedule 2, Part 2, Line 4 • Minus Federal Schedule 1, Part 2, Line 15 • Plus Federal Form 8959, Line 13
LINE 7 - STATE AND LOCAL INCOME TAXES Include the amount of income taxes from Federal Form 1040 or 1040-SR, Schedule A, Line 5a. The overall limit on state and local income taxes plus property taxes is $20,000 for married filing separately and $40,000 for all other taxpayers (single, married filing combined, head of household). Complete the Worksheet for Net State Income tax, Line 9 of Missouri Itemized Deductions 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. LINE 8 - EARNINGS TAXES If you entered an amount on Line 7 and you live or work in the Kansas City or St. Louis area, you may have included earnings taxes. Include on Line 8 the amount of earnings taxes withheld shown on Form(s) W-2. See page 10, Diagram 1. LINE 10 - TOTAL MISSOURI ITEMIZED DEDUCTIONS If your total Missouri itemized deductions are less than your standard deduction (see page 6, Line 5), you should take the standard deduction on the front of Form MO-1040A, Line 5, unless you were required to itemize your federal deductions. Personal Privacy Act Disclaimer 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 indi - rectly 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 publica - tion, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form. 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-1040A, Line 9 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-1040A, Line 10. Section B Section A Tax Rate Chart Tax Calculation Worksheet Yourself Spouse Example A Example B 1. Missouri taxable income (Form MO-1040A, Line 9) $ _____________ _____________ $ 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 $ 132.02 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-1040A, Line 10 .............. = $ _____________ _____________ = $ 38 $ 388 ($37.60 rounded to the nearest dollar) ($388.02 rounded to the nearest dollar)
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
2025 Individual Income Tax Return Single/Married (One Income) Form *25334010001* For Privacy Notice, see Instructions. Age 65 or Older Blind 100% Disabled Non-Obligated Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Select the appropriate You may contribute to any one or all of the trust funds on Line 16. See instructions for more trust fund information. Print in BLACK ink only and DO NOT STAPLE. NameAddress Social Security Number Spouse's Social Security Number - - M.I. In Care Of Name (Attorney, Executor, Personal Representative, etc.) Attach form if applicable. County of Residence Present Address (Include Apartment Number or Rural Route) City, Town, or Post Office Last Name in 2025 First Name Suffix Spouse's Last NameSpouse's First Name M.I. Suffix DeceasedDeceased in 2025 Name - - Department Use Only State ZIP Code _ boxes that apply. Vendor Code 0 1 Single Married Filing Combined Married Filing Separately Head of Household Qualifying Widow(er) Claimed as a Dependent
Filing Status
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 Medal of Honor Fund Department of Social Services Application of Eligibility form attached. Department Use Only
12 *25334020001* Tax Refund 9. Missouri Taxable Income - Subtract Line 8 from Line 3................................. 10. Tax - Use the tax chart on page 10 to figure the tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Missouri tax withheld from Form(s) W-2 and 1099. 00. 00. 00. 00. 00. 00. 00. Include ove rpayment from 2024 applied to 2025...................................... 13. Total Payments - Add Lines 11 and 12 ............................................. 14. If Line 13 is more than Line 10, enter the difference. This is your overpayment. If Line 13 is less than Line 1 0, skip to Line 19 ........................................ 15. Amount from Line 14 that you want applied to your 2026 es timated tax .................... 6. Additional Ex emption for Head of Household and Qualifying Widow(er) .................... 8. Total Dedu ctions - Add Lines 4c through 7 .......................................... 00. 00. 00. 5. Missouri standard deductio n or itemized deductions. If age 65 or older, blind, or claimed as a dependent, see federal return or page 6. If itemizing, see page 14 ........................................................ Attach copies of Form(s) W-2 and 1099 ................................................. 12. Missouri es timated tax payments made for 2025. Deductions Income 00. 00. 00. 1. Federal adjusted gross income from federal return (see page 6 of the instructions).................. 1 2. Any state income tax refund included in federal adjusted gross income .................... 2 3. Total Missou ri adjusted gross income............................................... 3 • Single or Married Filing Separate - $15,750 • Head of Household - $23,625 • Married Filing Combined or Qualifying Widow(er) - $31,50 0 16. Enter the amount of your donation in the trust fund boxes be low (see instructions for trust fund codes.) 4a. Tax from federal return. Do not enter federal income tax withheld. 4b 00.4a 4c. Federal income tax deduction - Multiply Line 4a by the percentage on Line 4b. Enter this amount not to exceed $5,000 for an individual or $10,000 for combined filers. . . . . . . . . . . . 00.4c 4b. Federal tax percentage - Enter the percentage based on your Missouri Missouri Adjusted Gross Income Range, Line 3: 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% Adjusted Gross Income, Line 3. Use the chart below to find your percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % 7 7. Long-term care insurance de duction ............................................... 00. 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. 16a. 16b. 16c. 16e. 16f. 00.
Missouri National Guard Trust Fund16d. 00. 00. General Revenue Fund
Missouri Military Family
Relief Fund16g. 16h.
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. Refund (continued) 18 00. 18. REFUND - Subtract Lines 15, 16, and 17 from Line 14 and enter here..................... Amount Due 19. AMOUNT DUE - If Line 13 is less than Line 10, enter the difference here ................ 00. If you pay by check, you authorize the Department to process the check electronically. Any returned check may be presented again electronically. Signature Department Use Only FA E10A DE F . 17 00. 17. Amount from Line 14 to be deposited into a Missouri 529 Ed ucation Plan (MOST) account. Enter amount from Line E of Form 5632..................................... 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 Reserved 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) 00.16 Total Donation - Add amounts from Boxes 16a through 16n and enter here ................ 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....... Yes No *25334030001* 00.16m. Additional Fund Code Additional Fund Amount 00.16n. Additional Fund Code Additional Fund Amount 00. Organ Donor Program Fund 16i. 00 Kansas City Regional Law Enforcement Memorial Foundation Fund 00 Soldiers Memorial Military Museum in St. Louis Fund 16k.16j. 00Medal of Honor16l.
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) 751-5860 Phone: (573) 751-3505 Inquiry and correspondence
• Complete this section only if you itemized deductions on your federal return (see the information on pages 6, 8 and 9). • Attach a copy of your Federal Form 1040 or 1040-SR (pages 1 and 2) and Federal Schedule A. • If you are subject to "additional Medicare tax", attach a copy of Federal Form 8959. 1. Total federal itemized deductions (from Federal Form 1040 or 1040-SR, Line 12e)........... 2. 2025 Socia l security tax ......................................................... 3. 2025 Railro ad retirement tax (Tier I and Tier II)....................................... 4. 2025 Medic are tax (see instructions on page 8) ........................................ 5. 2025 Self-e mployment tax (see instructions on page 9) ................................ 6. Total - Add Lines 1 through 5..................................................... 7. State and local income taxe s from Federal Schedule A, Line 5a or e nter $0 if completing the worksheet below .......... 8. Earnings ta xes included in Line 7 (see instructions on page 9).... 9. Net state income taxes - Subtract Line 8 from Line 7 or ente r Line 7 from worksheet below .... Note: If Line 10 is less than your federal standard deduction, see information on page 6. 00. 00. 00. 00. 00. 00. 00. 00. 00. 00. *25334040001* Visit: dor.mo.gov/taxation/individual/tax-types/income/ for additional information.
Missouri Itemized Deductions
10. Missouri Itemized Deductions - Subtract Line 9 from Line 6. Ent er here and on Form MO-1040A, Line 5. ........................................................................... 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. 00. 00. 00. 00. 00. Worksheet for Net State Income tax, Line 9 of Missouri Itemized Deductions 00. 2. State and local income taxes from Federal Form 1040 or 1040-SR, Schedule A, Line 5a. ....... 2 3. Earnings taxes included on Federal Form 1040 or 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 9, above. ..................................................................... 7 1. Enter the sum of your state and local taxes on Federal Form 104 0 or 1040-SR, Schedule A, Line 5d. .............................................................. 1 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.
Missouri Return Status System
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 • Find the status of your refund or balance due • Find answers to frequently asked questions • Find 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.
Source: official text