Missouri Form Mo-1040 Instructions
IMPORTANT FILING INFORMATION
This information is for guidance only and does not state the complete law.
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 anticipate 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, 2014. Late filing will subject taxpayers to charges for interest and addition 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, Application for Extension of Time to File. An automatic extension of time to file will be granted until October 15, 2014.
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 addition to tax will apply if the tax is not paid by the original return's due date.
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 http://dor.mo.gov/personal/individual/ .
For timely filed returns, an addition to tax 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 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.
If you are unable to pay the tax owed in full on the due date, please visit the Department of Revenue's website at http://dor.mo.gov/personal/individual/ for yourpayment options. If you are mailing a partial payment, please use the Form MO-1040V found on page 40.
Where to Mail Your Return
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 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 Service, 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 within the 90 day period extends the statute of limitations to one year after the Department of Revenue becomes aware of such determination. You will be subject to interest and addition to tax if you owe additional tax to Missouri.
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
Go to http://dor.mo.gov/personal/individual/ 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 return24 hours a day, please visit our website: http://dor.mo.gov/personal/individual/ or call our automated individual income tax inquiry line (573) 526-8299. To obtain the status of your return, you must know the following 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.
A resident is an individual who either 1) maintained 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 Missouri who did not maintain permanent living quarters in Missouri, 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 or her permanent home; a place that he or she intends to return to when absent. A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there. An individual can have only one domicile at a time.
A nonresident is an individual who does not meet the definition of resident. If required to file, nonresidents with income from another state must use Form MO-NRI to determine 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 36 or Federal Form 1040NR-EZ, Line 10.
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, 4, or 5, and did not claim your spouse as an exemption on Federal Form 1040NR, or if you marked Box 2 on Federal Form 1040NR-EZ, check Box D on Form MO-1040.
If you marked Box 3, 4, or 5 and claimed your spouse as an exemption on Federal Form 1040NR, check Box E on Form MO-1040.
If you marked Box 6 on Federal Form 1040NR, check Box G on Form MO-1040.
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 the Frequently Asked Questions at http://dor.mo.gov/personal/individual/ .
Federal Tax Deduction
Enter on Form MO-1040, Line 10 the amount from Federal Form 1040NR, Line 52 minus Line 43 and any amounts from Form 8885 included on Line 67; or the amount from Federal Form 1040NR-EZ, Line 15.
Enter on Form MO-1040, Line 11 the amount from Federal Form 1040NR, Lines 43, 45, and 56.
For all other lines of Form MO-1040, see instructions starting on this page.
All income earned while living in Missouri is taxable to Missouri. A part-year resident may determine to be taxed as a resident for the entire year by using Form MO-CR to claim a credit for taxes paid to another state on the income earned while living in Missouri. Or a part-year resident may use Form MO-NRI to determine their income percentage based on the income earned while living in Missouri.
The Servicemembers Civil Relief Act prevents military personnel from being taxed on military income by any state other than their home of record state. The Military Spouses Residency Relief Act prevents income earned by service- members' spouses from being taxed by any state other than their state of residence.
Missouri Home of Record - If you entered the armed forces in Missouri, your home of record is presumed to be Missouri and you are presumed to be domiciled in Missouri.
Missouri Home of Record (Stationed Outside Missouri) - If you: (a) maintainedno permanent living quarters in Missouri during the year; (b) maintained permanent living quarters elsewhere; and (c) did not spend more than 30 days of the year in Missouri, you are considered a nonresidentfor 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, including your military pay, is taxable to Missouri.
If you are the spouse of a military servicemember, are living outside of Missouri and Missouri is your state of residence, any income you earn is taxable to Missouri. If you earn more than $1,200 you must file a Missouri return (Form MO-1040).
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 personnel stationed in Missouri due to military orders is not taxable to Missouri. If you are a servicemember and earned only military income while stationed in Missouri, complete a No Return Required- Military Online Form at the following address: http://dor.mo.gov/personal/individual/ .
If you are a military servicemember and earned $600 or more in Missouri in non- military income, this non-military income is taxable to Missouri and cannot be subtracted from your federal adjusted gross income on your Missouri return (Form MO-1040).
If you are the spouse of a military servicemember, are in Missouri because the military servicemember is stationed in Missouri on military orders, and your state of residence is another state, any income earned by you is not taxable to Missouri. However, if you earn more than $600 you must file a Missouri return (Form MO-1040) and provide verification of your state of residence. Acceptable verification may include any of the following from your state of residence: a copy of your 2013 state income tax return, 2013 property tax receipts, current driver license, vehicle registration, or voter identification card. You must report the military pay of the servicemember and your income on Form MO-A, Part 1, Line 9, as a "Military (Nonresident)" subtraction to your federal adjusted gross income. For additional information, please visit http://dor.mo.gov/personal/individual/ .
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.
You may obtain an official address change form to change your address with the Department by visiting our website: http://dor.mo.gov/personal/individual/ .
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 correspondence to your new address.
You may complete our online address change form at the following address: http://dor.mo.gov/personal/individual/ .
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 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 http://dor.mo.gov/forms/Composite Return_2013.pdf .
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 state exceeds $2,000 in a calendar year. You can use the Form 4340, Consumer's Use Tax Return, located on page 39. The due date for Form 4340 is April 15, 2014.
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.
Information to Complete Form MO-1040
Name, Address, Etc.
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 2013, 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.
Age 62 Through 64 - If you or your spouse were ages 62, 63, or 64 by December 31, 2013, check the appropriate box.
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 2013 federal return, check the appropriate 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 http://dor.mo.gov/personal 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 Missouri 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. Debts owed to the Internal Revenue Service (IRS) are excluded from the non- obligated spouse apportionment.
FIGURE YOUR MISSOURI ADJUSTED GROSS INCOME
Missouri requires the division of income between 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 combined" and both spouses are reporting income, 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 below 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).
|Federal Form 1040||Line 37|
|Federal Form 1040A||Line 21|
|Federal Form 1040EZ||Line 4|
|Federal Form 1040X||Line 1|
Before completing Lines 2, 3, and 4, read the Information to Complete Form MO-A, Part 1, pages 11, 12 and 35.
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 14.
Line 7 - Income Percentages
To calculate your income percentage for Line 7, complete the chart below if both spouses have income:
Line 5Y ____ divided by Line 6 ____= _____
Line 5S ____ divided by Line 6 ____= _____
The total entered on Line 7 must equal 100 percent - round to the nearest percentage. (Example: 84.3 percent would be shown as 84 percent, and 97.5 percent would be shown as 98 percent.) Lines 7Y and 7S must equal 100 percent.
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 zero percent on Line 7Y and 100 percent on Line 7S. If nothing is entered, the Department will consider this to be 100 percent.
FIGURE YOUR TAXABLE INCOME
Line 8 - Pension and Social Security/Social Security Disability/Military Exemption
If you or your spouse received a public, private, or military pension, social security 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), Forms 1099-R, W-2P, and SSA-1099.
Line 9 - Filing Status and Exemption Amount
Enter on Line 9 the amount of exemption claimed for 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 exemption on your federal return and was not a dependent of someone else. Attach a copy of your federal return. Only one box may be checked on Line 9, Boxes A through G.
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 Forms 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 1040||Line 55 minus Lines 45, 64a, 66, and amount from Form 8885 on Line 71.|
|Federal Form 1040A||Line 35 minus Lines 38a, 40, and any alternative minimum tax included on Line 28.|
|Federal Form 1040EZ||Line 10 minus Line 8a.|
|Federal Form 1040X||Line 8 minus Lines 13 and 14, except amounts from Forms 2439 and 4136.|
Note: At the time the Department printed their tax booklets, the Internal Revenue Service had not finalized the federal income tax forms.
Line 11 - Other Federal Tax
Enter the total amount of Lines 45, 47, 58, any first time home buyer credit repayment on Line 59b, 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 9 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 standard deduction if you or your spouse marked any of the boxes for: 65 or older, blind or claimed as a dependent.
|Federal Form 1040||Line 40|
|Federal Form 1040A||Line 24|
|Federal Form 1040EZ||*See following note|
|Federal Form 1040X||Line2|
Note: If you filed a Federal Form 1040EZ, and checked one or both boxes on Line 5, refer to the Federal Standard Deduction Worksheet for Dependents. If you did not check either box on Federal Form 1040EZ, Line 5, enter $6,100 if single or $12,200 if married.
Itemized Deductions: If you itemized on your federal return, you may want to itemize on your Missouri return or take the standard 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 $1,000 the total number of dependents you claimed on Line 15 that were age 65 or older by the last day of the taxable year. Do not include dependents that receive state funding or Medicaid. Attach a copy of your federal return (pages 1 and 2).
Line 17 - Long-term Care Insurance Deduction
If you paid premiums for qualified long-term care insurance in 2013, you may be eligible for a deduction on your Missouri income tax return. Qualified long-term care insurance is defined as insurance coverage for at least 12 months for long-term care expenses should such care become necessary because of a chronic health condition or physical disability, including cognitive impairment or the loss of functional capacity, thus rendering an individual unable to care for themselves without the help of another person. Complete the worksheet below only if you paid premiums for a qualified long-term care insurance policy; and the policy is for at least 12 months coverage.
Note: You can not claim a deduction for amounts paid toward death benefits or extended riders.
Line 18 - Health Care Sharing Ministry/New Jobs Deduction
If you made contributions to a qualifying health care sharing ministry, enter the amounts you paid in 2013 on Line 18A. Do not include amounts excluded from your federal taxable income.
Worksheet for Long-Term Care Insurance Deduction
A. Enter the amount paid for qualified long-term care insurance policy.
If you itemized on your federal return and your federal itemized deductions included medical expenses, go to Line B. If not, skip to H.
|B. Enter the amount from Federal Schedule A, Line 4.||$______|
|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).
If you are a small business owner or a partner, member, or shareholder in a pass through entity and hired new employees, complete Form MO-NJD to see if you qualify for a deduction. Enter the amount on Line 18B. Go to http://dor.mo.gov/ for more information.
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 on Line 22.
Visit http://ded.mo.gov for additional information on either modification, or contact the Department of Economic Development, Incentives Section, P.O. Box 118, Jefferson City, MO 65102-0118.X
FIGURE YOUR TAX
Line25 - Missouri Tax
If your Missouri taxable income is less than $9,000, use the tax table on page 25 to locate your tax. If greater than $9,000, use the worksheet below the tax table 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 taxpayer 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 http://dor.mo.gov/personal/individual/ for more information 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 determine 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 percent 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, regardless 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. All income earned while living in Missouri is taxable to Missouri.
Attach a copy of your other state or political 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 calculation 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 2013.
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 recapture a portion of any federal low income housing credits taken on a low income housing project, you are also required 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 Forms W-2, 1099, or 1099-R.
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 and 1099. See Diagram 1, Form W-2, on page 34.
Line 33 - Estimated Tax Payments
Include any estimated tax payments made on your 2013 return and any overpayment applied from your 2012 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 corporation shareholder as shown on Forms MO-2NR and MO-NRP. Attach Forms MO-2NR and MO-NRP.
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 nonresident entertainer entity's name, and how your share of the amount paid was calculated. 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 schedules, certificates, and 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 on page 30.
Line 38 - Property Tax Credit
Complete Form MO-PTS to determine the amount of your property tax credit. See information to complete Form MO-PTS on pages 36-38.
Line 40 - Amended Return Only: Payment on Original Return
Enter any payment(s) applied to your original filed return including any penalties and interest.
Line 41 - Amended Return Only: Overpayment on Original Return
Enter the overpayment claimed or adjusted on your original return including interest.
INDICATE THE REASON FOR AMENDING YOUR RETURN:
Check the box 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 operating loss carryback on your amended return. Indicate the year your loss occurred.
- Box C - Mark Box C if you have an investment tax credit 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 on 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 ten trust funds listed on Form MO-1040 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 environment free from child abuse and neglect. For more information please contact the Children's Trust Fund www.ctf4kids.org or call 888-826-5437. (Minimum contribution: $2, or $4 if married filing combined)
Veterans Trust Fund - The MissouriVeterans Commission's Veterans Trust Fund is a means by which individuals and corporations may donate money to expand and improve services to veterans in Missouri. 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 supports the home delivered meals program for Missouri's home-bound senior citizens, helping them to continue to live independently in their homes. The need for home delivered meals increases yearly as persons are living longer and may need assistance. For more information please contact: http://health.mo.gov/seniors/aaa/index.php . (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. 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)
WorkersWorkers' Memorial Fund - This fund has been established 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. Requests for information and contributions may be made at any time to: Workers' Memorial Fund, ATTN: Office of Administration, 301 W. High St., Room 570, Jefferson City, MO 65101. (Minimum contribution: $1, or $2 if married filing combined)
LEADChildhood Lead Testing Fund - 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. For more information please contact the Missouri State Public Health Laboratory at (573) 751-3334, or email labweb1@health. mo.gov. (Minimum contribution: $1, or $2 if married filing combined)
General RevenueGeneral Revenue 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)
Missouri Military Family Relief Fund - For more information, 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 - Contributions can be made to the Department of Elementary and Secondary Education to assist Missouri public schools or charter schools in developing an after-school reading and assessment program/project. For more information please contact: Cindy Heislen at (573) 522-2627, eelext@dese. mo.gov.
Organ Donor Program Fund - Contributions support organ and tissue donation education and registry operation. For more information, please contact: Missouri Department of Health and Senior Services, Organ and Tissue Donor Program, P.O. Box 570, Jefferson City, MO 65102-0570, or call 888-497-4564. (Minimum contribution: $2, or $4 if married filing combined)
If you choose to give to additional funds, enter the two-digit additional fund code in the spaces provided on Line 45. If you want to give to more than two additional funds, please submit a contribution directly to the fund. For additional information, see http://dor.mo.gov/personal/individual/ .
Donations received from the following funds are designated specifically for Missouri residents.
|American Cancer Society High Plains Division, Inc., Fund||
|American Diabetes Association Gateway Area Fund||
|American Heart Association Fund||
|American Lung Association of Missouri Fund||
|American Red Cross Trust Fund||15|
|Amyotrophic Lateral Sclerosis (ALS - Lou Gehrig's Disease) Fund||
|Arthritis Foundation Fund||
|Breast Cancer Awareness Fund||
|Equity Trust Fund||16|
|Foster Care and Adoptive Parents Recruitment and Retention Fund||14|
|March of Dimes Fund||
|Muscular Dystrophy Association Fund||
|National Multiple Sclerosis Society Fund||
|Puppy Protection Trust Fund||17|
|Pediatric Cancer Research Trust Fund||18|
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 irrevocable contribution: $1, not to exceed $200)
American Diabetes Association Gateway Area Fund (02) - Requests for information may be made by calling (314) 822-5490 or contacting Gateway Area Diabetes Association Fund, 425 South Woods Mill Road #110, Town and Country, MO 63017. (Minimum irrevocable contribution: $1, not to exceed $200)
American Heart Association Fund (03) - For more information, please contact: American Heart Association, 460 N. Lindbergh Blvd., St. Louis, MO 63141-7808, or call (314) 692-5600. (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)
American Red Cross Trust Fund (15) - For more information please contact your local American Red Cross at www.redcross.org or call 866-206-0256. (Minimum contribution: $1, or $2 if married filing combined)
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 (314) 991-9333 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 Winning Women Breast Cancer Awareness, 14248 F Manchester Road #318, St. Louis, MO 63011, or call (314) 920-0463.
Developmental Disabilities Waiting List Equity Trust Fund (16) - For more information please contact the Division of Developmental Disabilities at www.dmh.mo.gov/dd/ or call 1-800-207-9329. (Minimum contribution: $1, or $2 if married filing combined)
Foster Care and Adoptive Parents Recruitment and Retention Fund (14) - For more information please contact: Missouri Children's Division, P.O. Box 88, Jefferson City, MO 65103-0088 or call (573)522-8024. (Minimum contribution: $1, or $2 if married filing combined)
March of Dimes Fund (08) - Send requests for information and contributions directly to the March of Dimes Fund, 11829 Dorsett Road, Maryland Heights, MO 63043. (Minimum irrevocable contribution: $1, not to exceed $200)
Muscular Dystrophy Association Fund (07) - Requests for information and contributions may be made at any time directly to: Muscular Dystrophy Association, 8700 Indian Creek Parkway, Suite 345, Overland Park, KS 66210; (816) 444-1554. (Minimum irrevocable contribution: $1, not to exceed $200)
National Multiple SclerosisSociety Fund (10) - Call 1-800-FIGHT MS or visit our website at www.nationalmssociety.org or contacting National Multiple Sclerosis Society Fund, 1867 Lackland Hill Parkway, St. Louis, MO 63146. (Minimum irrevocable contribution: $1, not to exceed $200)
Puppy Protection Trust Fund(17) - For more information, please contact the Puppy Protection Trust Fund at http://mda.mo.gov or call (573) 751-3076. (Minimum contribution: $1, or $2 if married filing combined)
Pediatric Cancer Research Trust Fund (18) - CureSearch for Children's Cancer raises funds to support children's cancer research. For more information, or to donate directly to the fund, visit www.curesearch.org or call (800) 458-6223. (Minimum contribution: $1, or $2 if married filing combined)
Line 46 - Refund
Subtract Lines 44 and 45 from Line 43 and enter on Line 46. To receive your refund on a Visa debit card, select the debit card box on Line 46. For more information on Missouri's refund debit card, please visit our website at http://dor.mo.gov/personal/ .
If your refund is $100,000 or more, please consider filing electronically and receiving 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, the Department will contact you for your banking information, which may delay 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 in accordance with Section 143.781, RSMo. Your property tax credit may be applied to any property tax credit 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 pages 31-34. 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 overpayment by the amount of the penalty.
Line 49 - Amount Due
Payments must be postmarked by April 15, 2014, 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 40.
Electronic Bank Draft (E-Check): By entering your bank routing number and checking account number, you can pay online at http://dor.mo.gov/personal/individual/ 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. You can pay online at http://dor.mo.gov/personal/payonline.php , or by calling (888) 929-0513. The convenience fees listed below will be charged to your account 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.
Amount of Tax Paid
|$2,000.01 or more||2.60%|
You must sign Form MO-1040. Both spousesmust 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 checking the "yes" box above the signature line.