MO-A — Individual Income Tax Adjustments

# preamble

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 enter .. 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 federal 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 . . . $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 1040 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/.