Missouri Information to Complete MO-PTS (Form MO-1040)
Extracted from PDF file 2022-missouri-form-mo-pts-ins-1040.pdf, last modified December 2022
Information to Complete MO-PTS (Form MO-1040)2022 Form MO-1040 Individual Income Tax Long Form Complete a MO W-4 We encourage you to review and complete a new W-4 each year, especially if your filing status has changed. Request a W-4 from your employer or print it at dor.mo.gov/forms/. Sign up to Receive Return Status Updates @ Get text or email notifications each time the status of your return changes. See page 4 for more information. ! File Electronically Electronic filing is fast and easy. See page 2 for details. Tax Deadline is April 18. See page 3 for extensions. 1 DO YOU HAVE THE RIGHT FORM? Electronic Filing Options for Federal and State E-File - Missouri, in cooperation with the Internal Revenue Service (IRS), offers a joint federal and state filing of individual income tax returns. There are two ways that you may e-file your federal and state income tax returns: 1) You can electronically file your federal and state returns online from websites provided by approved software providers. Many providers offer free filing if you meet certain conditions. A list of approved providers can be found at dor.mo.gov/taxation/individual/tax-types/income/efile.html. The Individual Income Tax Return (Form MO-1040) is Missouri’s long form. It is a universal form that can be used by any individual taxpayer. 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 (Form MO-1040A). The short forms are less complicated and provide only the necessary information for specific tax filing situations. 2) You can have a tax preparer (if approved by the IRS) electronically file your federal and state returns for you, usually for a fee. A list of approved tax preparers can be found at dor.mo.gov/taxation/individual/tax-types/income/efile.html. You must file Form MO-1040 if at least one of the following applies: 1. You or your spouse claim or file: a. A pension, social security/social security disability, or property tax credit and you also have other special filing situations; b. Miscellaneous Income Tax Credits (taken on Form MO-TC); c. A credit for payment made with the filing of an Application for Extension of Time to File (Form MO-60); d. Income from another state; e. An amended return; f. A nonresident entertainer or a professional athlete; g. A fiscal year return; h. A nonresident military servicemember stationed in Missouri and you or your spouse earned non-military income while in Missouri; i. A deduction for other federal tax (from Federal Form 1040, Federal Schedule 2, and Federal Schedule 3); • Schedule 2, Part 1, Line 3; • Schedule 2, Part 2, Lines 8, 10, 14, and 15; • Any recapture taxes included on Schedule 2, Part 2, Line 21; • Schedule 3, Part 1, Line 1; j. A Health Care Sharing Ministry deduction; k. Any Military income earned from: *Active Duty *Inactive Duty l. The Bring Jobs Home tax deduction; m. The Transportation Facilities deduction; n. First Time Home Buyers deduction; o. Foster Parent tax deduction; or p. Long Term Dignity Savings Account deduction. BENEFITS OF ELECTRONIC FILING Convenience: You can electronically file 24 hours a day, 7 days a week. If you electronically file, DO NOT mail a copy of your return. Security: Your tax return information is encrypted and transmitted over secure lines to ensure confidentiality. Accuracy: Electronically filed returns have fewer errors than paper returns. Direct Deposit: You can have your refund directly deposited into your bank account. Proof of Filing: An acknowledgment is issued when your return is received and accepted. ASSISTANCE WITH PREPARING YOUR TAX RETURN There are a large number of volunteer groups in Missouri providing tax assistance to elderly or lower income taxpayers. To locate a volunteer group near you that offers return preparation assistance: call 800-906-9887, 888-227-7669 or visit irs.gov/individuals. You will find a larger volume of volunteer centers open during the filing season, which is typically January through April. 2-D BARCODE RETURNS If you plan to file a paper return, you should consider 2-D barcode filing. The software encodes all your tax information into a 2-D barcode, which allows your return to be processed with fewer errors compared to traditional paper returns. If you use software to prepare your return, check our website for approved 2-D barcode software companies. Also, check out the Department’s fill-in forms that automatically calculate and provide your return with a 2-D barcode. You can have your refund directly deposited into your bank account when you use the Department’s fill-in forms. If your form has a 2-D barcode, mail your return to the Department of Revenue address as indicated below: Refund returns: P.O. Box 3222, Jefferson City, MO 65105-3222 Balance due returns: P.O. Box 3370, Jefferson City, MO 65105-3370 Refund returns claiming a property tax credit: P.O. Box 3385, Jefferson City, MO 65105-3385 Balance due returns claiming a property tax credit: P.O. Box 3395, Jefferson City, MO 65105-3395 Email: [email protected] (For submission of Individual Income Tax Returns and Property Tax Credit Claims) 2. You have any of the following Missouri modifications: a. Positive or negative adjustments from partnerships, fiduciaries, S corporations, or other sources; b. Nonqualified distribution received from the Missouri for Tuition Program (MOST), or other qualified 529 plan; c. Nonqualified distribution received from or exempt contributions made to Achieving a Better Life Experience (ABLE) program; d. Interest on federal exempt obligations; e. Interest on state and local obligations; f. Capital gain exclusion; g. Exempt contributions made to (or earnings from) the Missouri for Tuition Program (MOST), or other qualified 529 plans; h. Enterprise zone or rural empowerment zone modification; i. Negative adjustments related to bonus depreciation; j. Net Operating Loss (NOL) carryback/carryforward; k. Combat pay included in federal adjusted gross income; l. Agriculture disaster relief income; m. Employee Stock Ownership Plan (ESOP); or n. Military retirement benefits. 3. You owe a penalty for underpayment of estimated tax. 4. You owe tax on a lump sum distribution included on Federal Form 1040, U.S. Tax Return for Seniors (Federal Form 1040- SR), Line 16. Visit our website at dor.mo.gov/personal/taxselector to use the Department’s form selector to obtain specific tax forms. 2 5. You owe recapture tax on low income housing credit. WHAT’S INSIDE Achieving a Better Life Experience (ABLE) . . . . . . . . . . . . . . . . . . . . 13, 15 Address Change . . . . . . . . . . . . . . . 5 Adjusted Gross Income Federal and Missouri . . . . . . . . . 6 Worksheet. . . . . . . . . . . . . . . . . . . 7 Agriculture Disaster Relief . . . . . . 16 Amended Return . . . . . . . . . . . 4, 10 Amount Due . . . . . . . . . . . . . . . . . . 12 Bring Jobs Home Deduction . . . 9 Business Income Deduction . . . . 16 Composite Return . . . . . . . . . . . . . 4 Consumer’s Use Tax . . . . . . . . . 5, 6 Credit Card Payment . . . . . . . . . . 12 Domicile . . . . . . . . . . . . . . . . . . . . . . 4 Depreciation Adjustment . . . . . . . 15 Disabled, 100 Percent . . . . . . . . . . 6 Employee Stock Ownership Plan (ESOP) . . . . . . . . . . . . . . . . . 15 Enterprise or Rural Empowerment Zone Income Modification . . . . 9 Estimated Tax Declaration of . . . . . . . . . . . . . . . 5 Underpayment Penalty . . . . . . . 12 Extension . . . . . . . . . . . . . . . . 3, 6, 10 Federal Income Tax . . . . . . . . . . 7, 8 Filing Requirements . . . . . . . . . . . 3 Filing Status . . . . . . . . . . . . . . . . . 5, 6 Fiscal Year Filers When to File . . . . . . . . . . . . . . . . 3 Form MO-1040 Instructions . . . . . . . . . . . . . . . 6-12 Net Operating Loss . . . . . . . 13, 14 Non-obligated Spouse . . . . . . . . 6 Nonresident Definition . . . . . . . . . . . . . . . . . . 4 Income Percentage . . . . . . . . . 9 Partner or S Corp Shareholder. . . . . . . . . . . 10, 13-14 Nonresident Alien . . . . . . . . . . 4, 5 Part-year Resident . . . . . . . . . 5, 10 Pension Exemption . . . . . . . . . 7, 17 Property Tax Credit . . . . . 10, 17-20 Property Tax Credit Chart . . 49-51 Qualified Health Insurance Premium Worksheet (Form 5695) . . . . . . . . . . . . . . . . 38 Railroad Retirement Benefits . . . . . . . . . . . . . . . . . 14, 18 Tax . . . . . . . . . . . . . . . . . . . . . . . . 16 Tier I and Tier II . . . . . . . . . . 14, 16 Recapture Tax . . . . . . . . . . . . . . . . 10 Refund . . . . . . . . . . . . . . . . . . . . 10-12 Return Inquiry Website . . . . . 4, 52 Resident (definition) . . . . . . . . . . 4 Resident Credit . . . . . . . . . . . . 9, 10 Self-employment Tax . . . . . . . . . 16 Signing Your Return . . . . . . . . . . 12 Standard Deduction . . . . . . . . . . 8 Tax Credits . . . . . . . . . . . . 10, 42-43 Tax Calculation Worksheet . . . . . . . . . . . . . . . . 26 Tax Chart . . . . . . . . . . . . . . . . . . . 26 Telephone Numbers . . . . . . . . . 52 Healthcare Sharing Ministry . . . . 8 Individual Medical Accounts . . 14 Interest Exempt Federal Obligations . . . . . . . . . . . . . 13, 14 State and Local Obligations . . . . . . . . . . . . . . . . 13 Itemized Deductions . . . . . . 8, 16 Late Filing and Payment Addition and Interest . . . . . . . 4 Payment Options . . . . . . . 4, 12 1040V . . . . . . . . . . . . . . . . . 4, 48 Long-term Care Insurance . . . . . 8 Lump Sum Distribution . . . . . . 10 Mailing Addresses . . . . . . . . . . 2, 4 Marijuana Business Deduction 15 Active Duty Military Income Tax Deduction . . . . . . . . . . . . . . . . . . 8 Inactive Duty Military Income Tax Deduction . . . . . . . . . . . . . . . . 8, 9 Military Personnel . . . . . . . . . . . . . 5 Missouri Taxpayer Bill of Rights . . . . . . . . . . . . . . . . . . 52 Missouri Withholding Form 1099 . . . . . . . . . . . . . . . . 10 Form W-2 . . . . . . . . . . . 10, 16, 26 Modifications to Income . . . . . . . . . . . . . . . . 6, 13-16 MOST, Other Qualified 529 plans . . . . . . . . . . . . . . . . . . 12, 13, 15 Name, Address, or Deceased Taxpayer . . . . . . . . . 6 IMPORTANT FILING INFORMATION Transportation Facilities Deduction . . . . . . . . . . . . . . . . . . . . 9 Trust Funds . . . . . . . . . . . . . . . . 11, 12 When to File . . . . . . . . . . . . . . . . . . 3 FORMS MO-1040 . . . . . . . . . . . . . . . . . . 21-25 MO-A . . . . . . . . . . . . . . . . . . . . 27-30 MO-CR . . . . . . . . . . . . . . . . . . . . 31-34 MO-NRI . . . . . . . . . . . . . . . . . . 35-37 2022 Tax Chart . . . . . . . . . . . . . . 26 Qualified Health Insurance Worksheet Form 5695 . . . . 38 MO-PTS . . . . . . . . . . . . . . . . . . 39, 40 MO-CRP . . . . . . . . . . . . . . . . . . . . . 41 MO-TC . . . . . . . . . . . . . . . . . . . 42, 43 MO-2210 . . . . . . . . . . . . . . . . . 44-47 MO-1040V . . . . . . . . . . . . . . . . . . 48 WHEN TO FILE Calendar year taxpayers must file no later than April 18, 2023. 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. This information is for guidance only and does not state the complete law. EXTENSION OF TIME TO FILE 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: 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. An automatic extension of time to file will be granted until October 16, 2023. a. are a resident and have less than $1,200 of Missouri adjusted gross income; b. are a nonresident with less than $600 of Missouri income; or c. have Missouri adjusted gross income less than the amount of your standard deduction for your filing status. 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. Select the box at the top of the Form MO-1040 indicating you have an approved federal extension and attach a copy of your Application for Automatic Extension of Time To File U.S. Individual Income Tax Return (Federal Form 4868) with your Missouri income tax return when you file. Note: If you are not required to file a Missouri return, but you received a Wage and Tax Statement (Form W-2) stating you had Missouri tax withheld, file your Missouri return to claim 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 Employee Withholding Allowance Certificate (Form MO W-4) to “exempt” so your employer will not withhold Missouri tax. If you expect to owe Missouri income tax, file Form MO-60 with your payment by the original due date of the return. FILING REQUIREMENTS 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. 3 COMPOSITE RETURN 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 dor.mo.gov/taxation/statutory-interest-rates.html. 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. Select the composite return box at the top of Form MO-1040. Refer to Missouri Regulation 12 CSR 10-2.190 and the Instructions for Composite Individual Return for Nonresident Partners or Shareholders (Form 5677) for complete filing instructions. Note: The tax rate for a composite return is 5.3 percent. 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 dor.mo.gov/taxation/payment-options/ for your payment options. If you are mailing a partial payment, please use the Individual Income Tax Payment Voucher (Form MO-1040V) found on page 48. FILL-IN FORMS THAT AUTOMATICALLY CALCULATE Visit dor.mo.gov/forms/ to enter your tax information and let the auto calculation form complete the math for you. No calculation errors means faster processing. Just complete, 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. 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 65105-0500. 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 65105-0329. MISSOURI RETURN STATUS INQUIRY To check the status of your 2018 through 2022 return 24 hours a day, please visit our website at dor.mo.gov/taxation/return-status/ or call our automated individual income tax inquiry line at (573) 526-8299. To check your return status, you must know the following information: All 2-D barcode returns, see page 2. Email: [email protected] (For submission of Individual Income Tax and Property Tax Credit returns) 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. 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: Once this information is validated using the Missouri Return Inquiry System on our website, you will be given the option to sign up for text or email notifications. This will allow you to be notified each time the status of your tax return changes as it is being processed by the Department of Revenue. Round $32.49 down to $32.00 Round $32.50 up to $33.00 RESIDENT REPORT OF CHANGES IN FEDERAL TAXABLE INCOME 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. 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. 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. AMENDED RETURN To file an amended individual income tax return, use Form MO-1040. Select the box at the top of the form. Complete Forms MO-1040, pages 1-5 (pages 21-25 in the instructions) and the Individual Income Tax Adjustments (Form MO-A), pages 1-4 (pages 27-30 in the instructions), using corrected figures. Attach all schedules along with a copy of your federal changes and your Federal Form 1040X. NONRESIDENT 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 the Missouri Income Percentage (Form MO-NRI) to determine income percentages. If you are due a refund, mail to: Department of Revenue, P.O. Box 500, Jefferson City, MO 65105-0500. NONRESIDENT ALIEN SPECIAL FILING INSTRUCTIONS If you have an amount due, mail to Department of Revenue, P.O. Box 329, Jefferson City, MO 65105-0329. If you do not have a social security number, enter your identifying number in the social security number space provided. Enter your federal adjusted gross income from U.S. Nonresident Alien Income Tax Return (Federal Form 1040NR), Line 11, on Form MO-1040, Line 1. Email: [email protected] (For submission of Individual Income Tax Returns and Property Tax Credit Claims) 4 Filing Status your state or residence, any income you earn is taxable to Missouri. If you earn more than $1,200 you must file Form MO-1040. If you selected filing status Single on the Federal Form 1040NR, select Single as your filing status on 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. If you selected filing status Married filing separate and did not claim your spouse as an exemption on Federal Form 1040NR, select Married Filing Separate as your filing status on Form MO-1040. If you selected filing status Qualifying surviving spouse on Federal Form 1040NR, select Qualifying Widow(er) as your filing status on Form MO-1040. 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. Federal Tax Deduction Enter on Form MO-1040, Line 9 the amount from the Form 1040NR, Line 22 minus the amount from Line 17, as well as the net premium tax credit (Federal Form 1040, Schedule 3, Part 2, Line 9). Non-Missouri Home of Record (Stationed in Missouri) The military pay of a 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 Military No Return Required online form by visiting mytax.mo.gov/rptp/portal/business/military-noreturn. Enter on Form MO-1040, Line 10 the total amount from Federal Form 1040NR, Line 17; Schedule 3, Part 1, Line 1; Schedule 2, Part 2, Lines 8, 10, 14 and 15; and any recapture taxes included on Schedule 2, Part 2, Line 21. 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 Form MO-1040. For all other lines of Form MO-1040, see instructions beginning on page 6. PART-YEAR RESIDENT 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 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 2022 state income tax return, 2022 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 11, as a “Military (nonresident)” subtraction to your federal adjusted gross income. For additional information, visit dor.mo.gov/military/. 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 the Credit for Income Taxes Paid to Other States or Political Subdivisions (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 Missouri Income Percentage (Form MO-NRI) to determine their income based on the income earned while living in Missouri. MILITARY PERSONNEL 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 servicemembers’ spouses from being taxed by any state other than their state of residence. If you are a member of any component of the Armed Forces of the United States, or National Guard you may be eligible for an income deduction. See instructions for Lines 18 and 19 on pages 8 and 9 for more information or visit dor.mo.gov/military/. OTHER STATE INCOME You must begin Form MO-1040 with your total federal adjusted gross income, as reported on your federal return. Lines 1 through 30 of the return are computed as if you are a full-year resident. Tax (Line 30) is computed on all your income, and may then be reduced by a resident credit (Line 31), or by a Missouri income percentage (Line 32). The result is a prorated Missouri tax liability based only on the income earned in Missouri. See pages 9 and 10, Lines 31 and 32. Missouri Home of Record DECLARATION OF ESTIMATED TAX 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. 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 can submit a payment online at: dor.mo.gov/ or remit a payment with an Estimated Tax Declaration for Individuals (Form MO-1040ES). Missouri Home of Record (Stationed Outside Missouri) You are considered a nonresident for tax purposes if you: ADDRESS CHANGE a. maintained no 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. 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. Therefore, your military pay, interest & dividend income are not taxable to Missouri. Complete Form MO-NRI and attach to Form MO-1040. You may complete our online address change form by visiting dor.mo.gov/how-do-i/change-address-revenue-records.html. 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 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 5 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 purchase on which tax was not paid to the state exceeds $2,000 in a calendar year. You can use the Individual Consumer’s Use Tax Return (Form 4340). The due date for Form 4340 is April 18, 2023. a copy of Statement of Person Claiming Refund Due a Deceased Taxpayer (Form MO-1310D) and death certificate. FIGURE YOUR MISSOURI ADJUSTED GROSS INCOME FORM MO-1040 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. 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. FEDERAL EXTENSION Select the box at the top of the form indicating you have an approved federal extension and attach a copy of your application for federal extension (Federal Form 4868) with your Missouri Income tax return when you file. Failure to check this box may result in disallowing the extension. LINE 1 - FEDERAL ADJUSTED GROSS INCOME If your filing status is “Married Filing Combined” and both spouses are reporting income, use the worksheet on page 7 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. FILING STATUS Select the same filing status on your Missouri return as claimed on the federal return. If on your federal return you selected the checkbox “Someone can claim you as a dependent,” you will select “Claimed as a Dependent” on the Form MO-1040. If on your federal return you selected the checkbox “Someone can claim you as a dependent,” and your federal return status is Married Filing Jointly, you will select the filing status of “Married Filing Combined” on the Form MO-1040. If you include loss(es) of $1,000 or more on Line 1, you must attach a copy of Federal Form 1040 or Federal Form 1040-SR (pages 1 and 2). Federal Form Federal Form 1040 or Federal Form 1040-SR AGE 62 THROUGH 64 Federal Form 1040X If you or your spouse were ages 62, 63, or 64 by December 31, 2022, select the appropriate box. Line Numbers Line 11 Line 1 Missouri Modifications Before completing Lines 2, 3, and 4, read the Information to Complete Form MO-A, Part 1, pages 13 through 16. 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 2022 federal return, select the appropriate boxes. LINE 2 - TOTAL ADDITIONS Enter the total additions amount from Form MO-A, Part 1, Line 7Y and 7S. 100 PERCENT DISABLED PERSON You may select the 100 percent disabled box if you or your spouse 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. LINE 4 - TOTAL SUBTRACTIONS Enter the total subtractions amount from Form MO-A, Part 1, Lines 18Y and 18S. LINE 7 - INCOME PERCENTAGES To calculate your income percentage for Line 7, complete the chart below if both spouses have income. Visit dor.mo.gov/taxation/individual/tax-types/property-taxcredit/ to learn more about the property tax credit form. Yourself NON-OBLIGATED SPOUSE Line 5Y You may select 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. ÷ Line 6 = ÷ Line 6 = Spouse Line 5S The total entered on Line 7 must equal 100 percent - round to the nearest percentage. For 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. NAME AND ADDRESS Print or type your name(s), address, and social security number(s) in the spaces provided on the return. Note: If one spouse has negative income and the other spouse has positive income (Ex: 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. DECEASED TAXPAYER If the taxpayer or spouse passed away in 2022, select the appropriate box. If a refund is due to a deceased taxpayer, attach 6 FIGURE YOUR TAXABLE INCOME Federal Forms Line Numbers • Federal Form 1040 or 1040-SR Line 22 minus; • Federal Form 1040 or 1040-SR Line 27 and 29; • Schedule 2, Part 1, Line 3; • Schedule 3, Part 2, Line 9. 1040 1040-SR LINE 8 - PENSION AND SOCIAL SECURITY/SOCIAL SECURITY DISABILITY Line 8 minus Lines 14 and 15, except amounts from Forms 2439 and 4136. 1040X If you or your spouse received a public, private, or 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), Distributions From Pensions, Annuities, Retirement or ProfitSharing Plans, IRAs, Insurance Contracts, etc. (Form 1099-R), and Social Security Benefit Statement (SSA-1099). Note: At the time the Department finalized their tax booklets, the Internal Revenue Service had not finalized the 2022 federal income tax forms. LINE 10 - OTHER FEDERAL TAX Enter the total amount of: • Schedule 2, Part 1, Line 3; • Schedule 2, Part 2, Lines 8, 10, 14, and 15; • Any recapture taxes included on Schedule 2, Part 2, Line 21; and • Schedule 3, Part 1, Line 1. LINE 9 - TAX FROM FEDERAL RETURN Use the chart in next column to locate your tax on your federal return. Do not enter your federal income tax withheld as shown on your Form(s) 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. For amended returns enter the other taxes reported on Line 10 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) and applicable schedules. Attach a copy of Federal Form(s) 4255, 8611, or 8828 if claiming recapture taxes. Worksheet for Line 1 - Instructions for Completing the Adjusted Gross Income Worksheet Missouri law requires a combined return for married couples 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(s) W-2 and Form 1099. Or it may require 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 2021 Missouri tax withheld, minus each spouse’s 2021 tax liability. The result should be each spouse’s portion of the 2021 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. Federal Form 1040 or Federal Form 1040-SR Adjusted Gross Income Worksheet for Combined Return 1. Wages, salaries, tips, etc. 2. Taxable interest income 3. Dividend income 4. State and local income tax refunds (from Schedule 1, Part 1) 5. Alimony received (from Schedule 1, Part 1) 6. Business income or loss (from Schedule 1, Part 1) 7. Capital gain or loss 8. Other gains or losses (from Schedule 1, Part 1) 9. Taxable IRA distributions 10. Taxable pensions and annuities 11. Rents, royalties, partnerships, S corporations, trusts, etc. (from Schedule 1, Part 1) 12. Farm income or loss (from Schedule 1, Part 1) 13. Unemployment compensation (from Schedule 1, Part 1) 14. Taxable social security benefits 15. Other income (from Schedule 1, Part 1) 16. Total (add Lines 1 through 15) 17. Subtract: federal adjustments to income 18. Federal adjusted gross income (Line 16 minus Line 17) Enter amounts here and on Lines 1Y and 1S, Form MO-1040 7 1z 2b 3b 1 2a 3 7 4 4b 5b Y - Yourself S - Spouse 1 2 3 4 5 6 7 8 9 10 00 00 00 00 00 00 00 00 00 00 00 11 00 10 00 00 00 00 00 00 12 13 14 15 16 17 00 00 00 00 00 00 11 00 18 00 5 6 7 6b 9 00 00 00 00 00 00 00 00 00 00 Note: You cannot claim a deduction for amounts paid toward death benefits or extended riders. LINE 12 - FEDERAL TAX PERCENTAGE This percentage is based on the Missouri Adjusted Gross Income reported on Line 6. See below examples: Example 1: If Line 6 is $22,450, enter 35% on Line 12. Example 2: If Line 6 is $58,750, enter 15% on line 12. Missouri Adjusted Gross Income Range (Line 6): Worksheet for Long-Term Care Insurance Deduction A. Enter the amount paid for qualified long-term care insurance policy . . . . . . . . . . . . . . . . . . . . A) $__________ If you itemized on your federal return and your federal itemized deductions included medical expenses, go to Line B. If not, skip to H. Federal Tax Percentage: $25,000 or less............................................... 35% $25,001 to $50,000...................................... 25% $50,001 to $100,000.................................... 15% $100,001 to $125,000................................... 5% $125,001 or more............................................ 0% B. Enter the amount from Federal Schedule A, Line 4 . . . . . . . . . . . . . . . . . . . . . . B) $__________ C. Enter the amount from Federal Schedule A, Line 1 . . . . . . . . . . . . . . . . . . . . . . . C) $__________ D. Enter the amount of qualified long-term care included on Line C . . . . . . . . D) $__________ LINE 13 - FEDERAL INCOME TAX DEDUCTION E. Subtract Line D from Line C . . . . . . . . . . . . . . E) $__________ Multiply Line 11 by percentage on Line 12. If you selected any filing status other than married filing combined on the MO-1040, your federal tax deduction may not exceed $5,000. If you selected married filing combined, your federal tax cannot exceed $10,000. F. Subtract Line E from Line B (if the amount is less than zero, enter “0”) . . . . . . . . . . . . . . . F) $__________ G. Subtract Line F from Line A . . . . . . . . . . . . . . G) $__________ H. Enter Line G (or Line A if you did not have to complete Lines B through G) on Form MO-1040, Line 16 . . . . . . . . . . . . . . . H) $__________ LINE 14 - STANDARD OR ITEMIZED DEDUCTIONS Attach a copy of your Federal Form 1040 or 1040-SR (pages 1 and 2) and Federal Schedule A (if you itemized your deductions). Standard Deductions LINE 17 - HEALTH CARE SHARING MINISTRY 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. Federal Form Federal Form 1040 Federal Form 1040-SR If you made contributions to a qualifying health care sharing ministry, enter the amounts you paid in 2022 on Line 17. Do not include amounts excluded from your federal taxable income. Line Numbers Federal Form 1040X LINE 18 - ACTIVE DUTY MILITARY INCOME DEDUCTION Line 12 Enter the amount of military income earned as a member of any active duty component of the Armed Forces of the United States. This includes being ordered to federal active duty status under 10 USC or 32 USC, participating in Annual Training (typically two weeks a year), and participating in other active training or schools, except for Inactive Duty for Training. This amount may not include military income earned during State Active Duty. This amount must be included in your federal adjusted gross income and not previously taken as a deduction or subtraction. Line 2 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. Please include copies of all your Leave and Earnings Statement(s) which validate how long you were on active duty for training or annual training and the amount you earned on active duty for training or on annual training. Failure to attach the requested documentation may result in the disallowance of this deduction. If you have additional questions about this deduction, you may contact the Department’s military liaison at [email protected]. LINE 15 - HEAD OF HOUSEHOLD AND QUALIFYING WIDOW(ER) If your filing status is Head of Household or Qualifying Widow(er) enter the amount of $1,400 as your additional exemption on Line 15. You must use the same filing status as your federal return. NOTE: If you claimed any filing status other than Head of Household or Qualifying Widow(er) on your federal return, you do not qualify for the additional exemption. LINE 19 - INACTIVE DUTY MILITARY DEDUCTION Military personnel may deduct a portion of their income earned from the following sources from their Missouri adjusted gross income: LINE 16 - LONG-TERM CARE INSURANCE DEDUCTION If you paid premiums for qualified long-term care insurance in 2022, 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 in the right hand column only if you paid premiums for a qualified long-term care insurance policy, and the policy is for at least 12 months coverage. • National Guard Inactive Duty Training (IDT) • National Guard Annual Training (AT) • Reserve components of the Armed Forces. The following reflects the percentage of Military reserve or inactive duty income that may be deducted in each applicable tax year: Year Percentage 2022 60% 2023 80% 2024 100% 8 Multiply the amount of inactive duty military income earned by 20% and enter this amount on Line 19. LINE 28 - ENTERPRISE ZONE INCOME OR RURAL EMPOWERMENT ZONE MODIFICATION Example: $2,000 x 60% = $1,200. Please include copies of all your Leave and Earnings Statement(s) which validate how long you were on inactive duty for training or annual training and the amount you earned on inactive duty for training or on annual training. Failure to attach the requested documentation may result in the disallowance of this deduction. If you have additional questions about this deduction, you may contact the Department’s military liaison at [email protected]. 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 the Worksheet for Calculating Business Facility Credit, Enterprise Zone Modification and Enterprise Zone Credit (Form 4354). LINE 20 - BRING JOBS HOME DEDUCTION If you or your spouse accrued expenses associated with relocating a business to Missouri, you may be eligible for this deduction (if approved by the Department of Economic Development). The deduction is equal to 50 percent of the eligible in-sourcing expenses and cannot exceed your Missouri adjusted gross income. For additional information, please visit ded.mo.gov or contact the Missouri Department of Economic Development at P.O. Box 118, Jefferson City MO 65102-0118. 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 attribute to a new business facility in a rural empowerment zone on Lines 28Y and 28S. LINE 21 - TRANSPORTATION FACILITIES DEDUCTION Taxpayers must receive approval from the Missouri Department of Economic Development to claim one of the following Transportation Facilities deductions: A) Port Cargo Expansion, B) International Trade Facility; and C) Qualified Trade Activities. Visit 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. Select the appropriate deduction and enter the approved amount on Line 21. Note: The Qualified Trade Activities deduction cannot exceed 50 percent of the taxpayer’s Missouri adjusted gross income. FIGURE YOUR TAX LINE 30 - MISSOURI TAX LINE 22 - FIRST-TIME HOME BUYERS DEDUCTION Calculate your tax by using your taxable income from Form MO-1040, Line 29Y and 29S, the Tax Rate Chart (page 26, Section A), and Tax Calculation Worksheet (page 26, Section B). You may deduct contributions to one or more first time home buyer account(s) and the interest accruing on these account(s). Complete a Missouri Form 5766 for each account and enter the applicable amount(s) on Lines 22a and 22b. LINES 31 AND 32 - RESIDENT CREDIT OR MISSOURI INCOME PERCENTAGE Line 22a: Enter the amount of the contribution deduction to a first time home buyer account(s), not to exceed $800 ($1,600 for married filing combined returns) from Form(s) 5766, Deduction Section, Line A. 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. Line 22b: Enter the amount of accrued interest on the first time home buyer account(s) from Form(s) 5766, Deduction Section, Line B. Line 22: Enter the sum of Lines 22a and 22b in Line 22. LINE 23 - LONG TERM DIGNITY SAVINGS ACCOUNT If the taxpayer made contributions to a Long Term Dignity Savings Account, the taxpayer may take a deduction of 100% of their contribution on their Missouri individual income tax return. Qualified contributions may not exceed the Missouri adjusted gross income and is limited to $4,000 per taxpayer ($8,000, if married filing combined). An affidavit must be filed with the income tax return to verify the amount claimed. See lines 31 and 32. For more information and examples, visit dor.mo.gov/taxation/individual/additional-resources/ non-residents.html. Attach a copy of your other state or political subdivision’s return. LINE 31 - MISSOURI RESIDENT(S) You should take the resident credit (Form MO-CR) if: LINE 24 - FOSTER PARENT TAX DEDUCTION a. b. c. d. Foster parents as defined in RSMo 210.566 are eligible to receive a deduction for expenses incurred directly by the taxpayer in providing care as a foster parent to one or more children in this state. To determine your eligibility and calculate your deduction, complete Foster Care Affidavit (Form 5870). This form must be attached to your Missouri return. ou are a full-year Missouri resident; and y you paid income tax to other state(s) or political subdivisions; you earned income from an S-Corporation in a non-tax jurisdiction; and you were a member of a pass-through entity who voluntarily elected to participate in a program substantially similar to the Missouri SALT Parity Act and paid tax in another state. LINE 32 - NONRESIDENT(S) LINE 26 - SUBTOTAL You should determine your Missouri income percentage (Form MO-NRI) if: a. you are a nonresident; and b. you had income from other state(s) or political subdivisions. Subtract Line 25 from Line 6. If less than zero, enter “0”. Do not enter a negative amount. 9 The amount on Line 32 should be 100 percent unless you use Form MO-NRI and determine a lesser percentage. If you do not enter a percentage on Line 32, your tax will be based on all of your income, regardless of where it was earned. S corporation shareholder as shown on Form(s) MO-2NR and the Nonresident Partnership Form (Form MO-NRP). Attach Form(s) MO-2NR and MO-NRP. LINE 40 - NONRESIDENT ENTERTAINER TAX WITHHOLDING LINE 31 AND 32 - 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. Include your share of the payments from gross earnings as a nonresident entertainer, as shown on Form(s) MO-2ENT, Line 7. 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(s) MO-2ENT. LINE 34 - TAX ON LUMP SUM DISTRIBUTIONS AND RECAPTURE TAX ON MISSOURI LOW INCOME HOUSING CREDITS LINE 41 - EXTENSION OF TIME TO FILE If you filed for an extension of time to file, enter on Line 41 the amount you paid to the Department of Revenue with Form MO-60. Lump Sum Distributions LINE 42 - MISCELLANEOUS TAX CREDITS A taxpayer who receives a lump sum distribution may be required to file a Lump Sum Distribution (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 may be eligible for certain tax credits. The total amount of tax credit is computed by completing Form MO-TC. Enter the total tax credit amount from Form MO-TC, Line 13 on Form MO-1040, Line 42. Attach Form MO-TC, along with any applicable schedules, certificates, and federal form(s). 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, located on page 42 and 43. 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 2022. You must compute this tax by multiplying the amount shown as tax on Federal Form 4972 by 10 percent. LINE 43 - PROPERTY TAX CREDIT Complete the Property Tax Credit Schedule (Form MO-PTS) to determine the amount of your property tax credit. See information to complete Form MO-PTS on pages 17-19. For example, if your Federal Form 1040, Line 16 includes $1,000 tax as a result of Federal Form 4972, the amount of tax on Form MO-1040 would be $100. Select the Lump Sum Distribution box on Line 34. Attach a copy of Federal Form 4972. LINE 45 - AMENDED RETURN ONLY: PAYMENT ON ORIGINAL RETURN Enter any payment(s) applied to your original filed return, including any penalties and interest. 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. LINE 46 - 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 FIGURE YOUR PAYMENTS AND CREDITS Select the box relating to why you are filing an amended return. • Select 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 (IRS) 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. LINE 37 - MISSOURI WITHHOLDING Include only Missouri withholding as shown on your • Select Box B if you have a Net Operating Loss (NOL) carryback on your amended return. Indicate the year your loss occurred. Form(s) 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 a Statement of Income Tax Payments for Nonresident Individual Partners or S Corporation Shareholders (Form MO-2NR) or a Statement of Income Tax Payments for Nonresident Entertainers (Form MO-2ENT). Attach a copy of all Form(s) W-2 and 1099. See Diagram 1, Form W-2, on page 26. • Select Box C if you have an investment tax credit carryback on your amended return. Indicate the year your credit occurred. • Select Box D if you are filing an amended Missouri return as a result of filing an amended federal return or a Missouri correction. Enter the month, day, and year you filed your amended federal return. LINE 38 - ESTIMATED PAYMENTS FIGURE YOUR REFUND OR AMOUNT DUE Include any estimated tax payments made on your 2022 return and any overpayment applied from your 2021 Missouri return. LINE 39 - 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 LINE 48 - OVERPAYMENT 10 If Line 44 is larger than Line 36, or on an amended return, Line 47 is larger than Line 36, enter the difference (overpayment) on Line General 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.) 48. All or a portion of an overpayment can be refunded to you. LINE 49 - APPLY OVERPAYMENT TO NEXT YEAR’S TAXES You may apply any portion of your refund to next year’s taxes. 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.) LINE 50 - TRUST FUNDS You may donate part or all of your overpaid amount or contribute additional payments to any of the 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 ctf4kids.org or call 888-826-5437. (Minimum contribution: $2, or $4 if married filing combined.) Kansas City Regional Law Enforcement Memorial Foundation Fund - The Regional Law Enforcement Memorial Garden honors and celebrates the men and women who have laid down their lives in the line of duty. Donations can be made directly to Kansas City Regional Law Enforcement Memorial Foundation Fund at 527 W 39th Street Kansas City, MO 64111. (Minimum contribution: $1, or $2 if married filing combined.) Veterans Trust Fund – The Missouri Veterans 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.) Soldiers Memorial Military Museum in St. Louis Fund Supports Soldiers Memorial Military Museum in honoring military service members, veterans, and their families, and sharing St. Louis’s involvement in the nation’s military history from the American Revolution through today. Donations can be made directly to Soldiers Memorial Military Museum Fund at P.O. Box 775460 1315 Chestnut St., St. Louis, MO, 63103. (Minimum contribution: $1, or $2 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. Please visit health.mo.gov/seniors/aaa/index.php for more information. (Minimum contribution $2, or $4 if married filing combined.) Missouri Medal of Honor Fund - Supports the cost of maintenance and repair and to help pay renewal fees for memorial bridges or memorial signs provided by the Department of Transportation. Donations can be made directly to Medal of Honor Fund at 105 W Capitol Ave., Jefferson City, MO, 65102. (Minimum contribution: $1, or $2 if married filing combined.) Missouri National Guard Trust Fund – The Missouri National Guard Trust Fund expands the capability to provide and 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.) Additional Funds If you choose to give to additional funds, enter the two-digit additional fund code in the spaces provided on Line 50. If you want to give to more than two additional funds, please submit a contribution directly to the fund. For additional information visit dor.mo.gov/taxation/individual/trust-funds.html. Donations received from the following funds are designated specifically for Missouri residents. Workers’ 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: Director’s Office, 412 E Dunklin St., Jefferson City, MO 65101. (Minimum contribution: $1, or $2 if married filing combined.) American Cancer Society Heartland Division, Inc., Fund (01) – For more information anytime, call toll free 1-800-ACS-2345 or visit 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, 15455 Conway Road, Suite 360, Chesterfield, MO 63017. (Minimum irrevocable contribution: $1, not to exceed $200.) Childhood 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 e-mail labweb1@ health.mo.gov. (Minimum contribution: $1, or $2 if married filing combined.) 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.) 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.) ALS Lou Gehrig’s Disease Fund (05) – Call 1-888-8738539 for patient services in Eastern Missouri and 1-800878-2062 for patient services in Western Missouri. (Minimum irrevocable contribution: $1, not to exceed $200.) 11 Arthritis Foundation Fund (09) – Call (314) 991-9333 or visit 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.) 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). 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 651030088 or call (573) 522-8024. (Minimum contribution: $1, or $2 if married filing combined.) LINE 54 - UNDERPAYMENT OF ESTIMATED TAX PENALTY If the total payments and credits amount on Line 44 minus Line 41 or Line 47 minus Line 41 is less than 90 percent (66-2/3 percent for farmers) of the amount on Line 36, or if your estimated tax payments were not paid timely, you may owe a penalty. Complete the Underpayment of Estimated Tax by Individuals (Form MO-2210), see pages 44-47. If you owe a penalty, enter the penalty amount on Line 54. If you have an overpayment on Line 48, the Department of Revenue will reduce your overpayment by the amount of the penalty. 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, 222 South Riverside Plaza, Suite 1500, Chicago, IL 60606; (312) 260-5900. (Minimum irrevocable contribution: $1, not to exceed $200.) LINE 55 - AMOUNT DUE Payments must be postmarked by April 18, 2023, 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 48. • Electronic Bank Draft (E-Check): By entering your bank routing number and checking account number, you can pay on line at dor.mo.gov or by calling (888) 929-0513. There will be a convenience fee of $0.50 to use this service. • Credit Card: The Department accepts MasterCard, Discover, Visa, and American Express. To pay online, visit our website or call (888) 929-0513. The convenience fee is 2% of the total amount due, plus $0.25 per card transaction, on all amounts and will be charged to your account for processing credit card payments. National Multiple Sclerosis Society Fund (10) – Visit nationalmssociety.org, call 1-800-FIGHTMS, or contact National Multiple Sclerosis Society Fund, 12125 Woodcrest Executive Drive, Suite 320, St. Louis, MO 63141 (Minimum irrevocable contribution: $1, not to exceed $200.) Pediatric Cancer Research Trust Fund (18) CureSearch for Children’s Cancer raises funds to support children’s cancer research. For more information, visit curesearch.org or call (800) 458-6223. (Minimum contribution: $1, or $2 if married filing combined.) Funds Codes American Cancer Society Heartland Division, Inc. Fund . . . . . . American Diabetes Association Gateway Area Fund . . . . . . . . . American Heart Association Fund . . . . . . . . . . . . . . . . . . . . . . . . . Amyotrophic Lateral Sclerosis (ALS - Lou Gehrig’s Disease) Fund . . . . . . . . . . . . . . . . . . . . . . . . . Arthritis Foundation Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foster Care and Adoptive Parents Recruitment and Retention Fund . . . . . . . . . . . . . . . . . . . . . . . . . . March of Dimes Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Muscular Dystrophy Association Fund . . . . . . . . . . . . . . . . . . . . . National Multiple Sclerosis Society Fund . . . . . . . . . . . . . . . . . . . Pediatric Cancer Research Trust Fund . . . . . . . . . . . . . . . . . . . . . . 01 02 03 05 09 Note: The convenience fees for credit card transactions are paid to the third party vendor, not to the Missouri Department of Revenue. B
Form MO-1040 Book - Individual Income Tax Long Form Instructions
More about the Missouri Form MO-PTS-INS 1040 Individual Income Tax TY 2022
Form MO-PTS-INS 1040 requires you to list multiple forms of income, such as wages, interest, or alimony .
We last updated the Information to Complete MO-PTS (Form MO-1040) in January 2023, so this is the latest version of Form MO-PTS-INS 1040, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form MO-PTS-INS 1040 directly from TaxFormFinder. You can print other Missouri tax forms here.
Related Missouri Individual Income Tax Forms:
|Form Code||Form Name|
|Form MO-PTS||Property Tax Credit Schedule|
|Form MO-PTS-INS_1040P||Information to Complete MO-PTS (Form MO-1040P)|
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-PTS-INS 1040 from the Department of Revenue in January 2023.
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-PTS-INS 1040
We have a total of nine past-year versions of Form MO-PTS-INS 1040 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form MO-1040 Book - Individual Income Tax Long Form Instructions
Form MO-1040 Book - Individual Income Tax Long Form
2021 Form MO-1040 Individual Income Tax Long Form
Form MO-1040 - Individual Income Tax Long Form Book
Form MO-1040 Individual Income Tax Long Form
2017 Individual Income Tax Return Long Form (MO-1040)
MO-1040 PTS Instructions
While we do our best to keep our list of Missouri Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.