Missouri Tax Form MO-1040 - Individual Income Tax Return(Long Form) Instructions
General Informations
Do You Have the Correct Tax Book?
Form MO-1040 is Missouri’s long form. It is a universal form that can be used by anyone. 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. The short forms are less complicated and provide only the necessary information for specific tax filing situations.
YOU MUST FILE FORM MO-1040 IF ONE OR MORE OF THE FOLLOWING APPLIES:
- You claim:
- A pension or social security/social security disability exemption and/or property tax credit and you also have other special filing situations. (If you do not have any other special filing situations described in this section, you can use Form MO-1040P—Short Form to file your taxes and claim the prop- erty tax credit/pension exemption.);
- Miscellaneous tax credits (taken on Form MO-TC); and/or
- A credit for payment made with the filing of a Form MO-60, Application for Extension of Time to File.
- You have any of the following Missouri modifications:
- Positive or negative adjustments from partnerships, fiduciaries, S corpora- tions, or other sources;
- Nonqualified distribution received from the Missouri Savings for Tuition Program (MOST), Missouri Higher Education Deposit Program, and/or other qualified 529 plan;
- Interest on federal exempt obligations;
- Interest on state and local obligations;
- Capital gain exclusion;
- Exempt contributions made to or earnings from the Missouri Savings for Tuition Program (MOST), Missouri Higher Education Deposit Program, and/or other qualified 529 plan ;
- Enterprise zone or rural empower- ment zone modification;
- Negative adjustments related to the bonus depreciation;
- Net operating loss carryback/carrry- forward; and/or
- Combat pay included in federal adjusted gross income.
- You or your spouse have income from another state.
- You are claiming a deduction for depen- dent(s) age 65 or older.
- You owe a penalty for underpayment of estimated tax.
- You are filing an amended return.
- You owe tax on a lump sum distribution included on Federal Form 1040, Line 44.
- You owe recapture tax on low income housing credit.
- You are a nonresident entertainer or a professional athlete.
- You are a fiscal year filer.
- You are nonresident military stationed in Missouri and you or your spouse earned non-military income while in Missouri.
- You claim a deduction for other federal tax (from Federal Form 1040, Lines 45, 47, and 59 and any recapture taxes included on Line 61).
- You claim a Healthcare Sharing Ministry deduction. If you qualify to use a short form, visit www.dor.mo.gov/tax to select the easiest form.
To Obtain Forms:
- Access www.dor.mo.gov/tax or
- Call the Forms-by-Fax System at (573) 751-4800 from your fax machine hand- set. The system will take you through the steps to fax a copy of the forms you need.
If you need to obtain a federal form, you can access the IRS web site at www.irs.gov.
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:
- are a resident and have less than $1,200 of Missouri adjusted gross income;
- are a nonresident with less than $600 of Missouri income; or
- have Missouri adjusted gross income less than the amount of your standard deduction plus the exemption amount for your filing status.
Note: If you are not required to file a Missouri return, but you received a Form W-2 stating you had Missouri tax withheld, you must file your Missouri return to get a refund of your Missouri withholding. If you are not required to file a Missouri return and you do not antici- pate an increase in income, you may change your 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, 2009. Late filing will subject taxpayers to charges for interest and additions 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 receiving 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 Form MO-60, Applica- tion for Extension of Time to File. An automatic extension of time to file will be granted until October 15, 2009.
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. Attach a copy of your 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 to file does not extend the time to pay. A 5 percent additions to tax will apply if the tax is not paid by the original return’s due date, provided your return is filed by the extension date.
LATE FILING AND PAYMENT
Simple interest is charged on all delin- quent taxes. The rate will be updated annually and can be found on our web site at www.dor.mo.gov/tax.
For timely filed returns, an additions to tax charge of 5 percent (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 additions to tax of 5 percent per month (of the unpaid tax) is added for each month the return is not filed. The additions to tax cannot exceed 25 percent.
If you are unable to pay the tax owed in full on the due date, please visit the Department of Revenue's web site at www.dor.mo.gov/tax/personal/individual/ for your payment options. If you are mailing a partial payment, please use the form MO-1040V found on page 37.
WHERE TO MAIL YOUR RETURN
If you are due a refund or have no amount due, mail your return and all required attach- ments to:
Department of Revenue
P.O. Box 500
Jefferson City,
MO 65106-0500.
If you have a balance due, mail your return, payment, and all required attachments to:
Department of Revenue
P.O. Box 329
Jefferson City,
MO 65107-0329.
2-D barcode returns, see page 2.
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: Round $32.49 down to $32.00 Round $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- vice, or if you file an amended federal income 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 properly within the 90 day period extends the statute of limita- tions to one year after the Department of Revenue becomes aware of such determina- tion either from the Internal Revenue Service or the filing of the amended return. You will be subject to interest and additions to tax charges if you owe additional tax to Missouri.
AMENDED RETURN
To file an amended individual income tax return, use Form MO-1040. Check the box at the top of the form. Complete Forms MO-1040 and MO-A, pages 1 and 2, 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 65106- 0500. If you have an amount due, mail to Department of Revenue, P.O. Box 329, Jefferson City, MO 65107-0329.
FILL-IN FORMS THAT CALCULATE
Access www.dor.mo.gov/tax to enter your tax information and let us do the math for you. No calculation errors means faster processing. Just 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 INQUIRY
To check the status of your current year return 24 hours a day, please visit our web site: www.dor.mo.gov/tax or call our automated individual income tax inquiry line (573) 526-8299. To obtain the status of your return, you must know the follow- ing 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.
For more information and examples (for residents, nonresidents, military personnel, and residents with other state income), visit www.dor.mo.gov/tax.
RESIDENT
A resident is an individual who either 1) main- tained a domicile in Missouri or 2) did not maintain a domicile in Missouri but did have permanent living quarters and spent more than 183 days of the taxable year in Missouri.
Exception: An individual domiciled in Mis- souri who did not maintain permanent living quarters in Missouri and did maintain permanent living quarters 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/her permanent home; a place that he/she intends to return to whenever absent. A domicile, once established, con- tinues until the individual moves to a new location with the true intention of making his/her permanent home there. An individ- ual 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 state must use Form MO-NRI to deter- mine 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 on Form MO-1040, Line 1 the amount from Federal Form 1040NR, Line 35 or Fed- eral Form 1040NR-EZ, Line 10.
Filing Status
If you marked Box 1 or 2 on the Federal Form 1040NR; or Box 1 on Federal Form 1040NR-EZ, check Box A on Form MO-1040.
If you marked Box 3 or 4 and did not claim your spouse as an exemption on Federal Form 1040NR, check Box D on Form MO-1040.
If you marked Box 3 or 4 and claimed your spouse as an exemption on Federal Form 1040NR, check Box E on Form MO-1040.
If you marked Box 5 on Federal Form 1040NR; or Box 2 on Federal Form 1040NR- EZ, check Box D on Form MO-1040.
If you marked Box 6 on Federal Form 1040NR, check Box G on Form MO-1040.
Itemized Deductions. Nonresident aliens who are required to itemize their deductions for federal purposes must also itemize deductions on their Missouri return. For more detailed information, visit www.dor.mo.gov/tax/personal.
Federal Tax Deduction. Enter on Form MO-1040, Line 10 the amount from Federal Form 1040NR, Line 51 minus Line 42; or the amount from Federal Form 1040NR-EZ, Line 15.
Enter on Form MO-1040, Line 11 the amount from Federal Form 1040NR, Lines 42, 45, and 54.
Attach a complete copy of your federal return and all supporting documentation.
For all other lines of Form MO-1040, see instructions starting on this page.
PART-YEAR RESIDENT
A part-year resident is treated as a nonresi- dent. However, a part-year resident may determine tax as a resident for the entire year. A part-year resident may use Form MO-CR to take a credit for taxes paid to another state or Form MO-NRI to determine income percentages.
MILITARY PERSONNEL
The Servicemembers Civil Relief Act pre- vents military personnel from being taxed on military income by any state other than their home of record state.
Missouri Home of Record If you entered the armed forces in Missouri, your home of record is presumed to be Mis- souri and you are presumed to be domiciled in Missouri.
Missouri Home of Record—Stationed Out- side Missouri If you: (a) maintained no permanent living quarters in Missouri during the year; (b) maintained permanent living quarters else- where; and (c) did not spend more than 30 days of the year in Missouri; you are consid- ered a nonresident for tax purposes and your military pay, interest, and 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, includ- ing your military pay, is taxable to Missouri.
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 nonresident military per- sonnel stationed in Missouri due to military orders is not taxable to Missouri. Complete Form MO-NRI only if you or your spouse did not have income, other than military pay, of $600 or more earned in Missouri (a Missouri return is not required). However, income of $600 or more earned by you or your spouse in Missouri, other than military pay, is taxable to Missouri. The nonresident military pay should be subtracted from your federal adjusted gross income on Form MO- A, Part 1, Line 9, as a “Military (nonresi- dent).” Form MO-NRI should also be completed and attached to Form MO-1040.
OTHER STATE INCOME
You must begin the Form MO-1040 with your total federal adjusted gross income, as reported on your federal return. Lines 1 through 25 of the return are computed as if you are a full-year resident. Tax (Line 25) is computed on all your income, and may then be reduced by a resident credit (Line 26), or by a Missouri income percentage (Line 27). The result is a prorated Missouri tax liability (Line 28) based only on the income earned in Missouri. See page 8, Lines 26 and 27.
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 must do so by remitting your tax payment along with Form MO-1040ES, Estimated Tax Declaration for Individuals. Failure to file Form MO-1040ES and make timely payments will result in a penalty being charged on the underpaid amount.
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. 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 corre- spondence to your new address.
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 and/or shareholder’s income from Missouri sources to Form MO-1040. Write “composite return” at the top of Form MO-1040. Refer to Missouri Regulation 12 CSR 10-2.190 for complete filing instructions.
Note: The tax rate for a composite return is 6 percent. For more information, visit www.dor.mo.gov/tax/business/corporate/ forms/composite.pdf.
CONSUMER’S USE TAX
Consumer’s use tax is a tax imposed on goods purchased for storage, use, or con- sumption from out-of-state sellers who are not registered with the state of Missouri to collect tax. Consumer’s use tax laws are very similar to sales tax laws.
When you purchase tangible personal property outside the state of Missouri totaling more than $2,000 in a calendar year, which Missouri use tax has not been charged and collected by the seller, you are subject to the payment of use tax. You can download Form 4340, Consumer’s Use Tax Return, at www.dor.mo.gov/tax, for more information. The due date for Form 4340 is April 15, 2009.
TAXPAYER BILL OF RIGHTS
To obtain a copy of the Taxpayer Bill of Rights, you can access our web site at www.dor.mo.gov/tax/personal/pubs.htm.
FORM MO-1040
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.
NAME, ADDRESS, ETC.
If all the address information is correct on the preprinted label (if available), attach the label to the Form MO-1040 and print or type your social security number(s) in the spaces provided. If you did not receive a book with a peel-off label, or the label is in- correct, print or type your name(s), address, and social security number(s) in the spaces provided on the return.
If the taxpayer or spouse died in 2008, check the appropriate box and write the date of death after the decedent’s first name in the name and address area of the return. If a refund is due to the deceased taxpayer, attach a copy of Federal Form 1310 and death certificate.
Enter your county of residence and the number of the public school district in which you reside. See school district listing on pages 42 and 43. (If you are a nonresi- dent, you should enter 347 for the school district number and “NONR” for the county. If you were a part-year resident, enter the Missouri school district number and county in which you last resided.)
AGE 62 THROUGH 64
If you or your spouse were ages 62, 63, or 64 by December 31, 2008, check the appropriate box as you may qualify for the social security deduction.
AGE 65 OR OLDER AND/OR BLIND
If you or your spouse were age 65 or older or blind and qualified for these deductions on your 2008 federal return, check the ap- propriate boxes.
100 PERCENT DISABLED PERSON
You may check 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.
A claimant is not required to be gainfully employed prior to such disability to qualify for a property tax credit. You may visit www.dor.mo.gov/tax to learn more about the property tax credit claim.
NON-OBLIGATED SPOUSE
You may check the non-obligated spouse box if your spouse owes the state of Mis- souri 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. The Internal Revenue Service (IRS) is not a state agency and debts owed to the IRS are excluded from the non-obligated spouse apportionment.
FIGURE YOUR MISSOURI ADJUSTED GROSS INCOME
Missouri requires the division of income be- tween 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 com- bined” and both spouses are reporting in- come, use the worksheet below 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 in the next column to determine your federal adjusted gross income.
If you include loss(es) of $1,000 or more on Line 1, you must attach a copy of Federal Form 1040 (pages 1 and 2).
Missouri Modifications Before completing Lines 2, 3, and 4, read the Information to Complete Form MO-A, Part 1, page 11.
| FEDERAL FORM | LINE |
| Federal Form 1040 | Line 37 |
| Federal Form 1040A | Line 21 |
| Federal Form 1040EZ | Line 4 |
| Federal Form 1040X | Line 1C |
LINE 2 — TOTAL ADDITIONS
Enter the total additions amount from Form MO-A, Part 1, Line 6.
LINE 4 — TOTAL SUBTRACTIONS
Enter the total subtractions amount from Form MO-A, Part 1, Line 13.
LINE 7 — INCOME PERCENTAGES
To calculate your income percentage for Line 7, complete the chart below if both spouses have income:
Yourself
Line 5Y ____ divided by Line 6 ____= ____
Spouse
Line 5S ____ divided by Line 6____= ____
The total entered on Line 7 must equal 100 percent — round to the nearest percentage. (Example: 84.3% would be shown as 84%, and 97.5% would be shown as 98%.) Lines 7Y and 7S must equal 100%.
WORKSHEET FOR LINE 1 — Instructions for Completing the Adjusted Gross Income Worksheet
Missouri law requires a combined return for spouses 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 W-2s and 1099s. Or it may require more calculating by 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 2007 Missouri tax withheld, less each spouse's 2007 tax liability. The result should be each spouse's portion of the 2007 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 18 to Form MO-1040, Lines 1Y and 1S.
Note: Remember, the incomes listed separately on Line 18 of this worksheet must equal your total federal adjusted gross income when added together.
| Adjusted Gross Income Worksheet for Combined Return | Federal Form 1040EZ Line Number | Federal Form 1040A Line Number | Federal Form 1040 Line Number | Y — Yourself | S — Spouse | |||
| 1. Wages, salaries, tips, etc. | 1 |
7 |
7 |
00 | 1 |
00 | ||
| 2. Taxable interest income | 2 |
8a |
8a |
00 | 2 |
00 | ||
| 3. Dividend income | none |
9a |
9a |
00 | 3 |
00 | ||
| 4. State and local income tax refunds | none |
none |
10 |
00 | 4 |
00 | ||
| 5. Alimony received | none |
none |
11 |
00 | 5 |
00 | ||
| 6. Business income or (loss) | none |
none |
12 |
00 | 6 |
00 | ||
| 7. Capital gain or (loss) | none |
10 |
13 |
00 | 7 |
00 | ||
| 8. Other gains or (losses) | none |
none |
14 |
00 | 8 |
00 | ||
| 9. Taxable IRA distributions | none |
11b |
15b |
00 | 9 |
00 | ||
| 10. Taxable pensions and annuities . | none |
12b |
16b |
00 | 10 |
00 | ||
| 11. Rents, royalties, partnerships, S corporations, trusts, etc. | none |
none |
17 |
00 | 11 |
00 | ||
| 12. Farm income or (loss) | none |
none |
18 |
00 | 12 |
00 | ||
| 13. Unemployment compensation | 3 |
13 |
19 |
00 | 13 |
00 | ||
| 14. Taxable social security benefits | none |
14b |
20b |
00 | 14 |
00 | ||
| 15. Other income | none |
none |
21 |
00 | 15 |
00 | ||
| 16. Total (add Lines 1 through 15) | 4 |
15 |
22 |
00 | 16 |
00 | ||
| 17. Less: federal adjustments to income | none |
20 |
36 |
00 | 17 |
00 | ||
| 18. Federal adjusted gross income Line 16 less Line 17) Enter amounts here and on Lines 1Y and 1S, Form MO1040 | 4 |
21 |
37 |
00 | 18 |
00 | ||
Note: If one spouse has negative income and the other spouse has positive income (example: your income is –$15,000 and your spouse’s income is $30,000), enter 0% on Line 7Y and 100% on Line 7S. If nothing is entered, the department will consider this to be 100%.
FIGURE YOUR TAXABLE INCOME LINE 8 — PENSION AND SOCIAL SECURITY/SOCIAL SECURITY DISABILITY EXEMPTION
If you or your spouse received public or private pension, social security and/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), Form 1099-R(s), Form W-2P(s), and/or Form SSA-1099(s). Failure to attach these copies will result in the disallowance of your pension exemption, social security exemption, and/or social security disability exemption.
LINE 9 — FILING STATUS AND EXEMPTION AMOUNT
Check the box applicable to your filing status. You must use the same filing status as on your Federal Form 1040 with two exceptions:
- Box B must be checked if you are claimed as a dependent on another person’s federal tax return and you checked either box on Federal Form 1040EZ, Line 5; or you were not allowed to check Box 6a on Federal Forms 1040 or 1040A. If you checked Box B, enter “0”.
- Box E may be checked only if all of the following apply: a) you checked Box 3 (married filing separate return) on your Federal Form 1040 or 1040A; b) your spouse had no income and is not required to file a federal return; and c) your spouse was claimed as an exemp- tion on your federal return and was not a dependent of someone else. Note: You must attach a copy of your federal return to verify this filing status.
Only one box may be checked on Line 9, Boxes A through G.
Enter on Line 9 the amount of exemption claimed for your filing status on Boxes A through G. The amounts are listed on Form MO-1040. Attach a copy of your federal return.
LINE 10 — 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 W-2(s) or federal return.
| Federal Form | Line Numbers |
| 1040 | Line 56 minus Lines 45 and 64a |
| 1040A | Line 35 minus Line 40a and any alternative minimum tax included on Line 28 |
| 1040EZ | Line 11 minus Line 8a |
| 1040X | Line 8c minus Line 13c |
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”.
LINE 11 — OTHER FEDERAL TAX
Enter the total amount of Lines 45, 47, and 59 and any recapture taxes included on Line 61 from Federal Form 1040. Enter the amount of alternative minimum tax included on Line 28 of Federal Form 1040A. For amended returns enter the other taxes reported on Line 9c 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). Attach a copy of Federal Forms 4255, 8611, or 8828 if claiming recapture taxes.
LINE 13 — FEDERAL INCOME TAX DEDUCTION
If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction may not exceed $5,000. If you checked Box C on Line 9, your federal tax deduction may not 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. The amounts are listed on Form MO-1040, Line 14.
Use the chart below to determine your stan- dard deduction if you or your spouse marked any of the boxes for: 65 or older, blind, claimed as a dependent, or if you claimed an additional standard deduction on your federal return.
| Federal Form | Line Numbers |
| 1040 | Line 40 |
| 1040A | Line 24 |
| 1040EZ | See following note* |
| 1040X | Line 2 |
*Note: If you filed a Federal Form 1040EZ, and checked one or both boxes on Line 5, refer to the Standard Deduction Worksheet for Dependents. If you did not check either box on Federal Form 1040EZ, Line 5, enter $5,450 if single or $10,900 if married.
Itemized Deductions: If you itemized on your federal return, you may want to item- ize on your Missouri return or take the stan- dard 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.
LINES 15 AND 16 — TOTAL NUMBER OF DEPENDENTS
Do not include yourself or your spouse as dependents.
Line 15—Multiply by $1,200 the total number of dependents you claimed on Line 6c of your federal return.
Line 16—Multiply by $1,000 the total number of dependents you claimed on Line 15 that were age 65 or older by the last day of the taxable year. Do not include dependents that receive state funding or Medicaid. Attach a copy of your federal return (pages 1 and 2).
LINE 17 — LONG-TERM CARE INSURANCE DEDUCTION
If you paid premiums for qualified long- term care insurance in 2008, you may be eligible for a deduction on your Missouri income tax return. Qualified long-term care insurance is defined as insurance coverage for a period of at least 12 months for long-term care expenses should such care become necessary because of chronic health conditions and/or physical disabili- ties including cognitive impairment or the loss of functional capacity, thus rendering an individual unable to care for themself without the help of another person. Complete the worksheet on page 7 only if you paid premiums for a qualified long- term care insurance policy; and the policy is for at least 12 months coverage.
WORKSHEET FOR LONG-TERM CARE INSURANCE DEDUCTION
A. Enter the amount paid for qualified long-term care insurance policy 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 | $_____ |
| C. Enter the amount from Federal Schedule A, Line 1. | $_____ |
| D. Enter the amount of qualified long-term care included on Line C | $_____ |
| E. Subtract Line D from Line C | $_____ |
| F. Subtract Line E from Line B. If amount is less than zero, enter “0” | $_____ |
| G. Subtract Line F from Line A | $_____ |
| H. Enter Line G (or Line A if you did not have to complete Lines B through G) on Form MO-1040, Line 17 | $_____ |
| Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A (if you itemized your deductions). | |
LINE 18 — HEALTH CARE SHARING MINISTRY
If you made contributions to a qualifying health care sharing ministry, enter the amounts you paid in 2008. Do not include amounts excluded from your federal taxable income.
LINE 20 — SUBTOTAL
Subtract Line 19 from Line 6. If less than zero, enter “0”. Do not enter a negative amount.
LINE 22 — ENTERPRISE ZONE INCOME OR RURAL 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 Form 4354) on Line 22.
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 attributed to a new business facility in a rural empowerment zone. Enter on Line 22.
For additional information on either modifi- cation, you can access the web site at www.ded.missouri.gov or contact the Department of Economic Development, Incentives Section, P.O. Box 118, Jefferson City, MO 65102-0118.
FIGURE YOUR TAX LINE 25 — MISSOURI TAX
If your Missouri taxable income is less than $9,000, use the tax table on page 38 to locate your tax. If greater than $9,000, use the worksheet to calculate the tax.
A separate tax must be computed for you and your spouse.
LINES 26 AND 27 — RESIDENT CREDIT OR MISSOURI INCOME PERCENTAGE
Note: 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 tax- payer 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 26 and 27. Visit www.dor.mo.gov/tax for more infor- mation and examples.
Attach a copy of your other state’s or political subdivision’s return.
Line 26—Missouri Resident(s) You should take the resident credit (Form MO-CR) if:
- you are a full-year Missouri resident; and
- you paid income tax to other state(s) or political subdivisions.
Line 27—Nonresident(s) You should deter- mine your Missouri income percentage (Form MO-NRI) if:
- you are a nonresident; and
- you had income from other state(s) or political subdivisions.
The amount on Line 27 should be 100 per- cent unless you use Form MO-NRI and determine a lesser percentage. If you do not enter a percentage on Line 27, your tax will be based on all of your income, regard- less of where it was earned.
Line 26 or 27—Part-year Resident(s) You may take either the resident credit or the Missouri income percentage. Complete both Forms MO-CR and MO-NRI and use the one that is to your advantage.
Attach a copy of your other state or politi- cal subdivision’s return.
LINE 29 — 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 Federal Form 4972. Because this income is not included in your Missouri adjusted gross income, a separate calcula- tion 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 2008.
You must compute this tax by multiplying the amount shown as tax on a Lump Sum Distribution (Federal Form 4972) by 10 percent. For example, if your Federal Form 1040, Line 44 includes $1,000 tax as a result of a Lump Sum Distribution (Federal Form 4972), the amount of tax on Form MO-1040, Line 29, would be $100. Check the Lump Sum Distribution box on Line 29.
Attach a copy of Federal Form 4972.
Recapture Tax. If you are required to re- capture a portion of any federal low income housing credits taken on a low income housing project, you are also re- quired 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 32 — MISSOURI WITHHOLDING
Include only Missouri withholding as shown on your Form W-2(s), 1099(s), or 1099-R(s). Do not include withholding for federal taxes, local taxes, city earnings taxes, other state’s withholding, or payments submitted with Form MO-2NR or Form MO-2ENT. Attach a copy of all Forms W-2(s) and 1099(s). See Diagram 1 on page 44.
LINE 33 — ESTIMATED TAX PAYMENTS
Include any estimated tax payments made on your 2008 return and any overpayment applied from your 2007 Missouri return.
LINE 34 — NONRESIDENT PARTNER OR S CORPORATION SHAREHOLDER TAX WITHHELD
Include the payments from your distributive share by the partnership or S corporation, if you are a nonresident partner or S corpora- tion shareholder as shown on Forms MO- 2NR, Line 8. Attach Form MO-2NR.
LINE 35 — NONRESIDENT ENTERTAINER TAX WITHHOLDING
Include your share of the payments from gross earnings as a nonresident entertainer, as shown on Forms MO-2ENT, Line 6. Attach a schedule showing the date(s) and place(s) of the performance(s), the nonresi- dent entertainer entity’s name, and how your share of the amount paid was cal- culated. Attach Form MO-2ENT.
LINE 36 — EXTENSION OF TIME TO FILE
If you filed for an extension of time to file, enter on Line 36 the amount you paid to the Department of Revenue with Form MO-60.
LINE 37 — MISCELLANEOUS TAX CREDITS
You may be eligible for certain tax credits. The total amount of tax credit is computed by completing Form MO-TC, Miscellaneous Income Tax Credits. Enter the total tax credit amount from Form MO-TC, Line 13 on Form MO-1040, Line 37. Attach Form MO-TC, along with any applicable sched- ules, certificates, and/or federal forms. 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, Miscellaneous Income Tax Credits, located in this book.
LINE 38 — PROPERTY TAX CREDIT
Complete Form MO-PTS to determine the amount of your property tax credit. See infor- mation to complete Form Mo-PTS on pages 34-36.
LINE 40 — AMENDED RETURN ONLY: PAYMENT ON ORIGINAL RETURN
Enter any payment(s) applied to your original filed return including any penalties and/or interest.
LINE 41 — AMENDED RETURN ONLY: OVERPAYMENT ON ORIGINAL RETURN
Enter the overpayment claimed or adjusted on your original filed return including interest.
INDICATE THE REASON(S) FOR AMENDING YOUR RETURN:
Check the box(es) relating to why you are filing an amended return.
- Box A—Mark 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 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.
- Box B—Mark Box B if you have a net oper- ating loss carryback on your amended return. Indicate the year your loss occurred.
- Box C—Mark Box C if you have an invest- ment tax carryback on your amended return. Indicate the year your credit occurred.
- Box D—Mark Box D if you are filing an amended Missouri return as a result of filing an amended federal return. Enter the month, day, and year you filed your amended federal return.
FIGURE YOUR REFUND OR AMOUNT DUE LINE 43 — OVERPAYMENT
If Line 39 is larger than Line 31, or if filing an amended return, Line 42 is larger than Line 31, enter the difference (overpayment) on Line 43. All or a portion of an overpayment can be refunded to you.
LINE 44 — APPLY OVERPAYMENT TO NEXT YEAR’S TAXES
You may apply any portion of your refund to next year’s taxes.
LINE 45 — TRUST FUNDS
You may donate part or all of your overpaid amount or contribute additional payments to any of the eight trust funds listed on Form MO-1040 and/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 envi- ronment free from child abuse and neglect. Rather than reacting to abuse after the fact, Children’s Trust Fund provides funding for education, public awareness, training, and community-based prevention projects state- wide that help support and strengthen families to prevent child abuse and neglect. Your contribution may be applied to the annual $25 donation needed to acquire a one-year logo use authorization form, which is required to purchase the popular “prevent child abuse” license plate featuring the hand- prints logo. For more information, please contact: Children’s Trust Fund, P.O. Box 1641, Jefferson City, MO 65102-1641, or call (573) 751-5147. (Minimum contribution: $2, or $4 if married filing combined)
Veterans Trust Fund — The Veterans Trust Fund expands the Missouri Veterans Commission’s ability to provide quality healthcare at its seven veterans homes and to assist veterans and dependents through its Service to Veterans Program. Because of the avail- ability of this fund, nursing care staff receive specialized training and assistance for the treatment of residents suffering from Alzheimer’s, dementias, and other extraordi- nary ailments; and Veterans Service Officers and Assistants receive comprehensive training relating to veterans benefits. 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 provides an opportunity to support the home delivered meals program for Missouri’s senior citizens. More than 5.5 million meals are provided each year to home bound senior citizens. These nutritionally balanced meals, delivered to the homes of seniors on the average of one meal per day, five days per week, help them live independently in their homes. The need for home delivered meals increases yearly as persons are living longer and may need assis- tance. For more information, please contact: Elderly Home Delivered Meals Trust Fund, c/o Division of Senior Services and Regulation, P.O. Box 570, 912 Wildwood Dr., Jefferson City, MO 65102, or call (573) 526-8567. (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/coordinate Military Funeral Honors Ceremonies for veterans of Missouri and veterans buried in Missouri who have served their country in an honorable manner. Military Funeral Honors may be composed of “Two Member Detail” who may render honors, fold, and present the United States of America flag to primary next-of-kin, and sound Taps; “Four Member Detail” who may render honors, fire volleys, sound Taps, and fold and present the United States of America flag to primary next-of-kin; or “Veterans’ Or- ganization Detail” who may render honors, fire volleys, sound Taps, and fold and present the United States of America flag to primary next-of-kin. 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 Trust Fund —The Workers Workers’ Memorial Fund has been es- tablished 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. The memorial will be located on the grounds of the state capitol. Requests for information and contri- butions may be made at any time directly to Workers’ Memorial Fund, ATTN: Office of Ad- ministration, 301 W. High St., Room 570, Jefferson City, MO 65101. (Minimum contribu- tion: $1, or $2 if married filing combined)
Childhood Lead Testing Fund — The Childhood Lead Testing Fund is used to support the administration of childhood lead programs, blood lead tests for uninsured children, educational materials, analysis of blood lead test reports and case management. Lead poisoning affects children regardless of race, economic status or where they live. 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. Requests for information and contributions may be made at any time directly to the Missouri Department of Health and Senior Services, Childhood Lead Testing Fund, PO Box 570, Jefferson City, MO 65102-0570. (Minimum contribution: $1, or $2 if married filing combined)
GeneralRevenue General Revenue Trust 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)
Military Family Relief Fund — For more infor- mation, 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)
After-School Retreat Reading and Assessment Grant Program Fund — The After-School Retreat Reading and Assessment Grant Program Fund has been established to fund the development of after school programs which are educational in nature, with an emphasis in reading and student reading assessment. The Department of Elementary and Secondary Education will establish a grant program to administer and distribute contributions. Direct contributions can be made by sending a check made payable to the Treasurer State of Missouri to: Director of Community Education, P.O. Box 480, Jefferson City, MO 65102. The contrib- utor should note that the purpose of the check is for the After-School Retreat Reading and Assessment Program Fund.
Additional Trust Funds
If you choose to give to additional trust funds, enter the two-digit additional trust fund code in the spaces provided on Line 45. If you
want to give to more than two additional trust funds, please submit a contribution directly to the fund. For additional information, see www.dor.mo.gov/tax.
Donations received from the following funds are designated specifically for Missouri residents.
| Trust Funds | Codes |
| American Cancer Society High Plains Division,Inc.,Fund | 01 |
| American Diabetes Association GatewayAreaFund | 02 |
| American Heart Association Fund | 03 |
| American Lung Association of Missouri Fund | 04 |
| Amyotrophic Lateral Sclerosis (ALS—Lou Gehrig’sDisease) Fund | 05 |
| Arthritis Foundation Fund | 09 |
| Breast Cancer Awareness Fund | 13 |
| Cervical Cancer Fund | 12 |
| March of Dimes Fund | 08 |
| Muscular Dystrophy Association Fund | 07 |
| Multiple Sclerosis Society Fund | 10 |
American Cancer Society Heartland Division, Inc., Fund (01) — For more information anytime, call toll free 1-800-ACS-2345 or visit www.cancer.org. Donations can be sent directly to the American Cancer Society at 1100 Pennsylvania Avenue, Kansas City, MO 64105. (Minimum irrevo- cable contribution: $1, not to exceed $200)
American Diabetes Associa- tion Gateway Area Fund (02) — Requests for information may be made by calling 1-800-238-3594 or contacting Gateway Area Diabetes Association Fund, 10820 Sunset Office Drive, St. Louis, MO 63127. (Minimum irrevocable contribu- tion: $1, not to exceed $200)
American Heart Association Fund (03) — For more information, please contact: American Heart Association, 4643 Lindell Boulevard, St. Louis, MO 63108, or call (314) 367-3383. (Minimum irrevocable contribution: $1, not to exceed $200)
American Lung Association of Missouri Fund (04) — For more information, please contact: American Lung Association Missouri Fund, 1118 Hampton Avenue, St. Louis, MO 63139-3196. (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 1-800-402-2491 and/or visit www.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)
Breast Cancer Awareness Fund (13) --All funds raised are designated for the sole purpose of providing breast cancer services. For more information, please contact the Missouri Women's Council, 301 W. High, Jefferson City, MO 65101 or call 573-751-0810.
Cervical Cancer Prevention Program (12) — For more information, contact the Missouri Department of Health and Senior Services, Show Me Healthy Women Program, P.O. Box 570, Jefferson City, MO 65102-0570 or call (573) 752-2845. www.dhss.mo.gov/BreastCervCancer/ (No minimum contribution; irrevocable trust fund)
March of Dimes Fund (08) — Send requests for information and contributions directly to the Greater Missouri Chapter March of Dimes at 2001 S. Hanley Road, Suite 510, Brentwood, MO 63144. (Minimum irrevocable contribu- tion: $1, not to exceed $200)
Muscular Dystrophy Associ- ation Fund (07) — Requests for information and contributions may be made at any time directly to: MDA Missouri Divisional Office; 9200 Ward Parkway, Suite 350; Kansas City, MO 64114- 3387; (816) 444-1554. (Minimum irrevocable contribution: $1, not to exceed $200)
National Multiple Sclerosis Society Fund (10) — Call 1-800-FIGHT MS or visit our web site at www.nationalmssociety.org or contacting National Multiple Sclerosis Society Fund, 1867 Lackland Hill Parkway, St. Louis, MO 63146. (Minimum irrevocable contribu- tion: $1, not to exceed $200)
LINE 46 — REFUND
Subtract Lines 44 and 45 from Line 43 and enter on Line 46.
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 in accordance with Section 143.781, RSMo. Your property tax credit may be applied to any property tax or individual income tax liability pursuant to Section 143.782, RSMo. You will be notified if your refund is offset against any debt(s).
LINE 48 — UNDERPAYMENT OF ESTIMATED TAX PENALTY
If the total payments and credits amount on Line 39 less Line 36 or Line 42 less Line 36, is less than 90 percent (66-2/3 percent for farmers) of the amount on Line 31, or if your estimated tax payments were not paid timely, you may owe a penalty. Complete Form MO-2210, Underpayment of Estimated Tax for Individuals. See “To Obtain Forms” on page 3. If you owe a penalty, enter the penalty amount on Line 48. If you have an overpayment on Line 43, the Department of Revenue will reduce your over- payment by the amount of the penalty.
LINE 49 — AMOUNT DUE
Payments must be postmarked by April 15, 2009, 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), 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 Form MO-1040V found on page 37.
Electronic Bank Draft (E-Check): By entering your bank routing number, checking account number, and your next check number, you can pay online at www.dor.mo.gov/tax/personal/payonline.ht m, or by calling (888) 929-0513. There will be a $.60 fee per filing period/ transaction to use this service.
Credit Card: The department accepts MasterCard, Discover, Visa, and American Express. You can pay online at www.dor.mo.gov/tax/personal/payonline.ht m, or by calling (888) 929-0513. The conve- nience fees listed below will be charged to your account for processing credit card payments:
Note: The handling and/or convenience fees included in these transactions are being 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 web site and connecting to the web site of the third party vendor which is a secure and confidential web site.
| Amount of Tax Paid | Convenience Fee |
| $0.00–$33.00 | $1.00 |
| $33.01–$100.00 | 3.00% |
| $100.01–$250.00 | 2.95% |
| $250.01–$500.00 | 2.85% |
| $500.01–$750.00 | 2.85% |
| $750.01–$1,000.00 | 2.80% |
| $1,000.01–$1,500.00 | 2.75% |
| $1,500.01–$2,000.00 | 2.70% |
| $2,000.01 or more | 2.60% |
MAIL FORM MO-1040, ATTACHMENTS, AND PAYMENT (IF NECESSARY) TO:
If you are due a refund or have no amount due, mail your return and all required attach- ments to:
Department of Revenue
P.O. Box 500
Jefferson City,
MO 65106-0500.
If you have a balance due, mail your return, payment, and all required attachments to:
Department of Revenue
P.O. Box 329 Jefferson City,
MO 65107-0329.
2-D barcode returns, see page 2.
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 or delegate, to release information regarding your tax account to your preparer or any member of your preparer’s firm, indicate “yes” by checking the appropriate box.
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