MO-A — Individual Income Tax Adjustments

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Form
(MM/DD/YY)
2025 Individual Income Tax Adjustments
Attach to Form MO-1040. Attach your federal return. See information beginning on page 12 to assist you in completing this form.
Spouse's Social Security Number
Social Security Number

• -

M.I.
First Name Last Name
Name
M.I.

• -

Suffix
Spouse's Last Name
Spouse's First Name
Additions
Suffix
Yourself (Y)

1. Interest on state and local obligations other than Missouri source . . .

1Y
Spouse (S) . . 1S
Business Interest

1. Partnership Fiduciary S Corporation

Net Operating Loss (Carryback/Carryforward)
Other (description)
2Y
25340010001 . . 2S

1. Nonqualified distribution received from a qualified 529 plan not used for Part 1 - Missouri Modifications to Federal Adjusted Gross Income qualified expenses …
2. Food Pantry contributions included on Federal Schedule A …
3. Nonresident Property Tax …
4. Nonqualified distribution received from a qualified Achieving a Better Life Experience Program (ABLE) not used for qualified expenses . . . .
5. Total Additions - Add Lines 1 through 6. Enter here and on Form MO-1040, Line 2 …

Subtractions

1. Interest from exempt federal obligations included in federal adjusted gross income - Attach a detailed list or all Federal Form(s) 1099 . . . . .
2. Any state income tax refund included in federal adjusted gross income.
3. Military Retirement Benefits (see instructions on page 14) … 3Y 4Y 5Y 6Y 7Y 8Y 9Y 10Y . . 3S . . 4S . . 5S . . 6S . . 7S . . 8S . . 9S . . 10S Railroad Retirement Benefits
4. Partnership Fiduciary S Corporation Military (nonresident) Build America and Recovery Zone Bond Interest Combat Pay Net Operating Loss Business Interest Other (description)
5. Exempt contributions made to a qualified 529 plan …
6. Qualified Health Insurance Premiums - Attach the Qualified Health Insurance Premiums Worksheet (Form 5695) and supporting documentation … 11Y 12Y 13Y MO Public-Private Transportation Act . . 11S . . 12S . . 13S MO-A Page 1 For Privacy Notice, see instructions.

1. Missouri depreciation adjustment (Section 143.121, RSMo.) 14Y Sold or disposed property previously taken as addition modification
   1. Exempt contributions made to a qualified Achieving a Better Life

15Y
Part 1 Continued Experience Program (ABLE) …
16Y

1. Agriculture Disaster Relief …
2. Business Income Deduction - see worksheet on page 16 of MO-1040

17Y
Instructions …
18Y

1. Capital Gain …
2. Total Subtractions - Add Lines 8 through 18. Enter here and on 19Y Form MO-1040, Line 4 … . .

14S . .
15S . .
16S . .
17S . .
18S . .
19S
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. .
1 00

1. Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12e … .

2 00

1. 2025 Social security tax - (Yourself) … .

3 00

1. 2025 Social security tax - (Spouse) … .

4 00

1. 2025 Railroad retirement tax - Tier I and Tier II (Yourself) … .

5 00

1. 2025 Railroad retirement tax - Tier I and Tier II (Spouse) … Part 2 - Missouri Itemized Deductions .

6 00

1. 2025 Medicare tax - Yourself and Spouse (see page 16 of MO-1040 Instructions) … .

7 00

1. 2025 Self-employment tax (see page 16 of MO-1040 Instructions) … .

8 00

1. Total - Add Lines 1 through 7 …
2. State and local income taxes from Federal Schedule A, Line 5a or enter . . $0 if completing worksheet below …
3. Earnings taxes included in Line 9 … . 00 . 00 .

11 00

1. Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below … .

Part 3 - Pension and Social Security/Social Security Disability (Instructions for Part 3 begin on page 17)
Public Pension Calculation - Pensions received from any federal, state, or local government.

1. Taxable pension for each spouse from public sources from Federal

1Y
Form 1040 or Federal Form 1040-SR, Line 5b …

# Part 3 - Section A

1. Amount from Line 1 or $47,633 (maximum social security benefit), 2Y whichever is less …
   1. If you received taxable social security, complete Form MO-A, Part 3, Section C, Lines 1 - 3, and enter the amount(s) from Line(s) 3Y 3Y and 3S … 4Y
   2. Subtract Line 3 from Line 2. If Line 3 is greater than Line 2, enter $0 . . .

1S . .
2S . .
3S . .
4S

1. Total public pension. Add amounts on Lines 4Y and 4S … . 00

Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source.

1. Missouri adjusted gross income from Form MO-1040, Line 6 … .

1 00

1. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b … .

2 00

1. Subtract Line 2 from Line 1 …
2. Select the appropriate filing status and enter the amount on Line 4.

# Part 3 - Section B

• Married Filing Combined (joint federal) - $32,000
  • Single, Head of Household, and Qualifying Widow(er) - $25,000 .

3 00

• Married Filing Separate - $16,000 … .

4 00

1. Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 …
2. Taxable pension for each spouse from private sources from Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b . . . . . 6Y
3. Amounts from Line 6Y and 6S or $6,000, whichever is less … 7Y .

5 00 . .
6S . .
7S

1. Add Lines 7Y and 7S … .

8 00

1. Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 … .

9 00
Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by

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.

1. Taxable social security benefits for each spouse from

# Part 3 - Section C

1Y
Federal Form1040 or Federal Form 1040-SR, Line 6b …

1. Taxable social security disability benefits for each spouse from

2Y
Federal Form 1040 or 1040-SR, Line 6b …
3Y

1. Amount from Line(s) 1Y or 2Y, and 1S or 2S … . .

1S . .
2S . .
3S .
4 00

1. Total social security/social security disability. Add Lines 3Y and 3S …

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
Enter total amount here and on Form MO-1040, Line 8 …
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/. 3 MO-A Page 3 25340030001