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Missouri Individual Income Tax Adjustments
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Extracted from PDF file 2025-missouri-form-mo-a.pdf, last modified November 2025Individual Income Tax Adjustments
Reset Form Print Form Department Use Only Form (MM/DD/YY) 2025 Individual Income Tax Adjustments MO-A Attach to Form MO‑1040. Attach your federal return. See information beginning on page 12 to assist you in completing this form. Social Security Number Name - Spouse’s Social Security Number - - First Name M.I. Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix Additions Yourself (Y) 1. Interest on state and local obligations other than Missouri source . . . 2. Partnership Fiduciary S Corporation 1Y Spouse (S) . Business Interest Net Operating Loss (Carryback/Carryforward) Part 1 - Missouri Modifications to Federal Adjusted Gross Income - 00 1S . 00 *25340010001* 25340010001 Other (description) 3. Nonqualified distribution received from a qualified 529 plan not used for qualified expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Y . 00 2S . 00 3Y . 00 3S . 00 4. Food Pantry contributions included on Federal Schedule A . . . . . . . . 4Y . 00 4S . 00 5. Nonresident Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Nonqualified distribution received from a qualified Achieving a Better Life Experience Program (ABLE) not used for qualified expenses . . . . 7. Total Additions - Add Lines 1 through 6. Enter here and on Form MO-1040, Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 6Y . 00 6S . 00 7Y . 00 7S . 00 8. Interest from exempt federal obligations included in federal adjusted gross income - Attach a detailed list or all Federal Form(s) 1099 . . . . . 8Y . 00 8S . 00 9. Any state income tax refund included in federal adjusted gross income. 9Y . 00 9S . 00 10. Military Retirement Benefits (see instructions on page 14) . . . . . . . . . . . 10Y . 00 10S . 00 Subtractions 11. Partnership Fiduciary Combat Pay Build America and Recovery Zone Bond Interest Net Operating Loss S Corporation Railroad Retirement Benefits Military (nonresident) MO Public-Private Transportation Act Business Interest 11Y . 00 11S . 00 12. Exempt contributions made to a qualified 529 plan . . . . . . . . . . . . . . . 12Y . 00 12S . 00 13. Qualified Health Insurance Premiums - Attach the Qualified Health Insurance Premiums Worksheet (Form 5695) and supporting documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Y . 00 13S . 00 Other (description) For Privacy Notice, see instructions. 1 MO-A Page 1 14. Missouri depreciation adjustment (Section 143.121, RSMo.) Part 1 Continued Sold or disposed property previously taken as addition modification 14Y . 00 14S . 00 15Y . 00 15S . 00 16Y . 00 16S . 00 17. Business Income Deduction - see worksheet on page 16 of MO-1040 Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Y . 00 17S . 00 18. Capital Gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18Y . 00 18S . 00 19Y . 00 19S . 00 15. Exempt contributions made to a qualified Achieving a Better Life Experience Program (ABLE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Agriculture Disaster Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Total Subtractions - Add Lines 8 through 18. Enter here and on Form MO-1040, Line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete this section only if you itemize deductions on your federal return. Attach your Federal Form 1040 (pages 1 and 2) and Federal Schedule A. Part 2 - Missouri Itemized Deductions 1. Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12e . . . . . . . . . . 1 . 00 2. 2025 Social security tax - (Yourself). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . 00 3. 2025 Social security tax - (Spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. 2025 Railroad retirement tax - Tier I and Tier II (Yourself) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. 2025 Railroad retirement tax - Tier I and Tier II (Spouse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 6. 2025 Medicare tax - Yourself and Spouse (see page 16 of MO-1040 Instructions) . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. 2025 Self-employment tax (see page 16 of MO-1040 Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8. Total - Add Lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. State and local income taxes from Federal Schedule A, Line 5a or enter . . 9 $0 if completing worksheet below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 8 . 00 11. Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below . . . . . . . . . . . . . 11 . 00 12. Missouri Itemized Deductions - Subtract Line 11 from Line 8. Enter here and on Form MO-1040, Line 14 . . . 12 . 00 Part 2 Worksheet - Net State Income Taxes, Line 11 10. Earnings taxes included in Line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 00 Complete this worksheet only if your total state and local taxes included in your federal itemized deductions exceeded $40,000 ($20,000 if married filing separately) or you were required to complete a federal worksheet to calculate Federal Schedule A, Line 5e. 1. Enter the sum of your state and local taxes on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. State and local income taxes from Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . 2 . 00 3. Earnings taxes included on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . . 3 . 00 4. Subtract Line 3 from Line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Divide Line 4 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 % 6. Enter the amount from Federal Schedule A, Line 5e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. Multiply Line 6 by percentage on Line 5. Enter here and on net state income taxes, Line 11, above . . . . . . 7 . 00 *25340020001* 25340020001 2 MO-A Page 2 Part 3 - Pension and Social Security/Social Security Disability (Instructions for Part 3 begin on page 17) Part 3 - Section A Public Pension Calculation - Pensions received from any federal, state, or local government. 1. Taxable pension for each spouse from public sources from Federal Form 1040 or Federal Form 1040-SR, Line 5b . . . . . . . . . . . . . . . . . 1Y . 00 1S . 00 2. Amount from Line 1 or $47,633 (maximum social security benefit), whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Y . 00 2S . 00 3. If you received taxable social security, complete Form MO-A, Part 3, Section C, Lines 1 - 3, and enter the amount(s) from Line(s) 3Y and 3S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Y . 00 3S . 00 4. Subtract Line 3 from Line 2. If Line 3 is greater than Line 2, enter $0. . 4Y . 00 4S . 00 5 . 00 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . . . 2 . 00 3. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. Select the appropriate filing status and enter the amount on Line 4. • Married Filing Combined (joint federal) - $32,000 • Single, Head of Household, and Qualifying Widow(er) - $25,000 • Married Filing Separate - $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 5. Total public pension. Add amounts on Lines 4Y and 4S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 3 - Section B Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source. 6. Taxable pension for each spouse from private sources from Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b . . . . . 6Y . 00 6S . 00 7. Amounts from Line 6Y and 6S or $6,000, whichever is less . . . . . . . . 7Y . 00 7S . 00 8. Add Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00 9. Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 . . . . . . . . . . . . . . 9 . 00 Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction. Part 3 - Section C 1. Taxable social security benefits for each spouse from Federal Form1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . 1Y . 00 1S . 00 2. Taxable social security disability benefits for each spouse from Federal Form 1040 or 1040-SR, Line 6b . . . . . . . . . . . . . . . . . . . . . . . 2Y . 00 2S . 00 3. Amount from Line(s) 1Y or 2Y, and 1S or 2S . . . . . . . . . . . . . . . . . . . 3Y . 00 3S . 00 4 . 00 . 00 Part 3 - Section D 4. Total social security/social security disability. Add Lines 3Y and 3S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total Pension and Social Security/Social Security Disability Add Line 5 (Section A), Line 9 (Section B), and Line 4 (Section C) from Form MO-A. Enter total amount here and on Form MO-1040, Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. 3 MO-A Page 3 *25340030001* 25340030001
Form MO-A - 2025 Individual Income Tax Adjustments
More about the Missouri Form MO-A Individual Income Tax TY 2025
We last updated the Individual Income Tax Adjustments in January 2026, so this is the latest version of Form MO-A, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form MO-A directly from TaxFormFinder. You can print other Missouri tax forms here.
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TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Missouri Form MO-A.
| Form Code | Form Name |
|---|---|
| Form MO-ATC | Adoption Tax Credit Claim |
View all 62 Missouri Income Tax Forms
Form Sources:
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-A from the Department of Revenue in January 2026.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Missouri Form MO-A
We have a total of fifteen past-year versions of Form MO-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2025 Form MO-A
Form MO-A - 2025 Individual Income Tax Adjustments
2024 Form MO-A
Form MO-A - 2024 Individual Income Tax Adjustments
2023 Form MO-A
Form MO-A - 2023 Individual Income Tax Adjustments
2022 Form MO-A
Form MO-A - 2022 Individual Income Tax Adjustments
2021 Form MO-A
Form MO-A - 2021 Individual Income Tax Adjustments
2020 Form MO-A
Form MO-A - 2020 Individual Income Tax Adjustments
2019 Form MO-A
Form MO-A - 2018 Individual Income Tax Adjustments
2018 Form MO-A
Form MO-A - 2018 Individual Income Tax Adjustments
2017 Form MO-A
2017 Individual Income Tax Adjustments
2016 Form MO-A
MO-A Individual Income Tax Adjustments
2015 Form MO-A
MO-A Individual Income Tax Adjustments
2014 Form MO-A
MO-A Individual Income Tax Adjustments
2013 Form MO-A
MO-A Individual Income Tax Adjustments
2012 Form MO-A
MO-A Individual Income Tax Adjustments
2011 Form MO-A
MO-A Individual Income Tax Adjustments
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