Missouri Information to Complete MO-PTS (Form MO-1040)

Information to Complete MO-PTS (Form MO-1040)
MO-1040 Book Individual Income Tax Long Form
2023

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 15. See page 3 for extensions.
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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.	Farmland sold, rented, leased, or crop-shared to a beginning 	
			 farmer deduction;
		 n. 	 First Time Home Buyers deduction;
		 o.	 Foster Parent tax deduction; or
		 p.	 Long Term Dignity Savings Account deduction;
		 q.	 Missouri Working Family Tax Credit.

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, 16
Address Change . . . . . . . . . . . . . . .  5
Adjusted Gross Income
Federal and Missouri . . . . . . . . .  6
	Worksheet. . . . . . . . . . . . . . . . . . .  7
Agriculture Disaster Relief . . . . . . 16
Amended Return . . . . . . . . . 4, 10, 11
Amount Due  . . . . . . . . . . . . . . . . . . 12
Bring Jobs Home Deduction  . . .  9
Business Income Deduction . . . . 16
Composite Return . . . . . . . . . . . . . 4
Consumer’s Use Tax  . . . . . . . . . . .  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
Farmland sold, rented, leased,
	 or crop-shared to a beginning 	
	farmer  . . . . . . . . . . . . . . . . . . . . . 	 9
Federal Broadband Grant
	 Income Tax Subtraction . . . . . . 15
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
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, 50
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 . . . . . . . . . . . . . . . . . .  54
Missouri Withholding
	 Form 1099  . . . . . . . . . . . . . . . . 10
	 Form W-2 . . . . . . . . . . . 10, 16, 26

Missouri Working Family Tax  . . . . 
	Credit  . . . . . . . . . . . . . . . . . 10, 38
Modifications to
	Income . . . . . . . . . . . . . . .  6, 13-16
MOST, Other Qualified 529
	plans . . . . . . . . . . . . . . . . . 12, 13, 15
Name, Address, or
	 Deceased Taxpayer . . . . . . . . . 6
Net Operating Loss . . . . . . .  13, 14
Non-obligated Spouse . . . . . . . . 6
Nonresident Alien  . . . . . . . . . . . . . 5
Nonresident
	Definition  . . . . . . . . . . . . . . . . . .  4
	 Income Percentage . . . . . . . . .  9
Partner or S Corp
	Shareholder. . . . . . . . . . . 10, 14-15
Part-year Resident . . . . . . . . .  5, 10
Pension Exemption . . . . . . . . . 7, 17
Property Tax Credit . . . .  10, 18-20
Property Tax Credit Chart . . 51-53
Qualified Health Insurance
Premium Worksheet
(Form 5695)  . . . . . . . . . . . . . . . . 40
Railroad Retirement
	Benefits . . . . . . . . . . . . . . . . . 14, 18
	Tax  . . . . . . . . . . . . . . . . . . . . . . . . 16
	 Tier I and Tier II . . . . . . . . . . 14, 16
Recapture Tax . . . . . . . . . . . . . . . . 10
Refund . . . . . . . . . . . . . . . . . . . . . 11, 12
Return Inquiry Website . . . . . 4, 54
Resident (definition) . . . . . . . . . .  4

IMPORTANT FILING
INFORMATION

Resident Credit . . . . . . . . . . . .  9, 10
Self-employment Tax  . . . . . . . . . 16
Signing Your Return  . . . . . . . 12, 13
Standard Deduction  . . . . . . . . . .  8
Tax Credits . . . . . . . . . . . . 10, 44-45
Tax Calculation
	Worksheet  . . . . . . . . . . . . . . . .  26
Tax Chart  . . . . . . . . . . . . . . . . . . .  26
Telephone Numbers  . . . . . . . . . 54
Trust Funds  . . . . . . . . . . . . . . . . 11, 12
When to File  . . . . . . . . . . . . . . . . . . 3

FORMS
MO-1040 . . . . . . . . . . . . . . . . . . 21-25
2023 Tax Chart . . . . . . . . . . . . . .  26
MO-A . . . . . . . . . . . . . . . . . . . . 27-30
MO-CR . . . . . . . . . . . . . . . . . . . . 31-34
MO-NRI . . . . . . . . . . . . . . . . . .  35-37
Qualified Health Insurance
	 Worksheet Form 5695  . . .  40
MO-PTS . . . . . . . . . . . . . . . . . .  41, 42
MO-CRP  . . . . . . . . . . . . . . . . . . . . 43
MO-TC . . . . . . . . . . . . . . . . . . . 44, 45
MO-WFTC  . . . . . . . . . . . . . . . 38, 39
MO-2210 . . . . . . . . . . . . . . . . . 46-49
MO-1040V . . . . . . . . . . . . . . . . . . 50

WHEN TO FILE
Calendar year taxpayers must file no later than April 15, 2024.
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
15, 2024.

	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

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.
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 50.

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.
All 2-D barcode returns, see page 2.
Email: [email protected] (For submission of
Individual Income Tax and Property Tax Credit returns)

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.

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.
If you are due a refund, mail to: Department of Revenue, P.O. Box
500, Jefferson City, MO 65105-0500.
If you have an amount due, mail to Department of Revenue, P.O.
Box 329, Jefferson City, MO 65105-0329.
Email: [email protected] (For submission of
Individual Income Tax Returns and Property Tax Credit Claims)

COMPOSITE RETURN
Businesses filing a composite return on behalf of their nonresident
partners or shareholders should use Form MO-1040. Attach a
schedule listing the name, address, identification number, and
amount of each nonresident partner 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 4.95 percent.

DEPARTMENT OF SOCIAL SERVICES FORM(S)
Select the box at the top of the form indicating you have attached
a Department of Social Services eligibility review form(s)
(Temporary Assistance -TANF, Supplemental Nutrition Assistance
Program - SNAP, MoHealth Benefits, and/or Childcare Subsidy
Program) to your Missouri return. Failure to check this box may
result in processing delays of benefit eligibility. Access to the forms
are located at dor.mo.gov/taxation/individual/dss-forms.html.

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.

MISSOURI RETURN STATUS INQUIRY
To check the status of your 2018 through 2023 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:
	 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.
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.

RESIDENT
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.

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
4 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 your
federal adjusted gross income from U.S. Nonresident Alien Income
Tax Return (Federal Form 1040NR), Line 11, on Form MO-1040, Line 1.
Filing Status
If you selected filing status single on the Federal Form 1040NR,
select single as your filing status on Form MO-1040.
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.
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).
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.
For all other lines of Form MO-1040, see instructions beginning on
page 6.

PART-YEAR RESIDENT
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/.
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)
You are considered a nonresident for tax purposes if you:
	 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.
Therefore, your military pay, interest & 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 or residence, any income you earn is taxable to Missouri. If
you earn more than $1,200 you must file 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 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.
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.
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 2023 state income tax return, 2023 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/.

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.

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 can submit a payment online at: dor.mo.gov/ or remit a
payment with an Estimated Tax Declaration for Individuals (Form
MO-1040ES).

ADDRESS CHANGE
Address change requests should be mailed to: Department of
Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200. This
will help forward any refund check or correspondence to your new
5 address.

You may complete our online address change form by visiting
dor.mo.gov/how-do-i/change-address-revenue-records.html.

NAME AND ADDRESS
Print or type your name(s), address, and social security
number(s) in the spaces provided on the return.

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 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 15, 2024.

DECEASED TAXPAYER
If the taxpayer or spouse passed away in 2023, select the
appropriate box. If a refund is due to a deceased taxpayer, attach
a copy of Statement of Person Claiming Refund Due a Deceased
Taxpayer (Form MO-1310D), Power of Attorney (Form 2827), and
death certificate.

FIGURE YOUR MISSOURI
ADJUSTED GROSS
INCOME

FORM MO-1040
Important: Complete your federal return first. If you are filing a
fiscal year return, indicate the beginning and ending dates on the
line provided near the top of Form MO-1040.

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.

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).

AGE 62 THROUGH 64

Federal Form
Federal Form 1040 or
Federal Form 1040-SR

If you or your spouse were ages 62, 63, or 64 by December 31,
2023, select the appropriate box.

Federal Form 1040X

AGE 65 OR OLDER OR BLIND

Line Numbers

Line 11
	

Line 1

Missouri Modifications

If you or your spouse were age 65 or older or blind and qualified
for these deductions on your 2023 federal return, select the
appropriate boxes.

Before completing Lines 2, 3, and 4, read the Information to
Complete Form MO-A, Part 1, pages 13 through 16.

100 PERCENT DISABLED PERSON

LINE 2 - TOTAL ADDITIONS

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.

Enter the total additions amount from Form MO-A, Part 1, Line
7Y and 7S.

LINE 4 - TOTAL SUBTRACTIONS
Enter the total subtractions amount from Form MO-A, Part 1, Lines
18Y and 18S.

Visit dor.mo.gov/taxation/individual/tax-types/property-taxcredit/ to learn more about the property tax credit form.

LINE 7 - INCOME PERCENTAGES
To calculate your income percentage for Line 7, complete the
chart below if both spouses have income.

NON-OBLIGATED SPOUSE
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.

Yourself
Line 5Y

÷ Line 6

=

÷ Line 6

=

Spouse
Line 5S

6

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.

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.

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.

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

FIGURE YOUR TAXABLE
INCOME

Line 8 minus Lines 14 and 15, except amounts
from Forms 2439 and 4136.

1040X

LINE 8 - PENSION AND SOCIAL SECURITY/SOCIAL
SECURITY DISABILITY

Note: At the time the Department finalized their tax booklets,
the Internal Revenue Service had not finalized the 2023
federal income tax forms.

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).

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

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

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.

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 2022 Missouri tax withheld, minus each spouse’s 2022 tax liability.
The result should be each spouse’s portion of the 2022 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

recapture taxes.

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.

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):

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 cannot claim a deduction for amounts paid toward
death benefits or extended riders.

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%

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.

LINE 13 - FEDERAL INCOME TAX DEDUCTION

B.	 Enter the amount from Federal

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.

	 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) $__________
E.	 Subtract Line D from Line C . . . . . . . . . . . . . . E) $__________

LINE 14 - STANDARD OR ITEMIZED DEDUCTIONS

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) $__________

Standard Deductions

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) $__________

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.

Attach a copy of your Federal Form 1040 or 1040-SR (pages 1
and 2) and Federal Schedule A (if you itemized your deductions).

Additional standard deduction for yourself or your spouse for 65
or older or blind. Single and head of household is an additional
$1,850. Married filing combined, married filing separate, or
qualified widow(er) is an additional $1,500. For more info visit
dor.mo.gov/taxation/individual/tax-types/income/documents/
Standard-and-Additional-Standard-Deduction.pdf.
Federal Form
Federal Form 1040
Federal Form 1040-SR

LINE 17 - HEALTH CARE SHARING MINISTRY
If you made contributions to a qualifying health care sharing
ministry, enter the amounts you paid in 2023 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

•	

National Guard Inactive Duty Training (IDT)

If you paid premiums for qualified long-term care insurance
in 2023, 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

•	

National Guard Annual Training (AT)

•	

Reserve components of the Armed Forces.

8

The following reflects the percentage of Military reserve or
inactive duty income that may be deducted in each applicable
tax year:
	Year 	Percentage
	2023	
	2024	

80%
100%

Multiply the amount of inactive duty military income earned by
80% and enter this amount on Line 19.

LINE 26 - SUBTOTAL

Example: $2,000 x 80% = $1,600.

Subtract Line 25 from Line 6. If less than zero, enter “0”.
Do not enter a negative amount.

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].

LINE 28 - 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.

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).

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).

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.

LINE 21 - FARMLAND SOLD, RENTED, LEASED, OR
CROP-SHARED TO A BEGINNING FARMER

Rural Empowerment Zone Modification

If you are a farm owner who earned income from the sale, rent,
lease or crop-share of farmland to a beginning farmer, you may
be eligible for a deduction on your Missouri income tax return. To
claim the deduction on this return, attach the Beginning Farmer
Tax Deduction Certification from the Missouri Agricultural and
Small Business Development Authority (MASBDA) validating
that the sale, rent, lease, or crop-share agreement qualifies. To
calculate the deduction amount, complete Form 5955 and attach
to Form MO-1040, along with certification from MASBDA, a
copy of your Federal Return, and associated federal schedules.
This deduction applies to certain farmland sales made, lease
agreements, rental agreements, or crop-share arrangements
entered into, on or after August 28, 2023.

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.
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.

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

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.

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.

LINE 31 - MISSOURI RESIDENT(S)
You should take the resident credit (Form MO-CR) if:
   a.
   b.
	 c. 	
		
	 d.	
		
		

LINE 24 - FOSTER PARENT TAX DEDUCTION
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.

9

 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 39 - NONRESIDENT PARTNER OR S
CORPORATION SHAREHOLDER TAX WITHHELD

LINE 32 - NONRESIDENT(S)
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.

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 Form(s) MO-2NR and the
Nonresident Partnership Form (Form MO-NRP). Attach Form(s)
MO-2NR and MO-NRP.

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.

LINE 40 - NONRESIDENT ENTERTAINER
TAX WITHHOLDING
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 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.

LINE 41 - EXTENSION OF TIME TO FILE

LINE 34 - TAX ON LUMP SUM DISTRIBUTIONS AND
RECAPTURE TAX ON MISSOURI LOW INCOME
HOUSING CREDITS

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.

LINE 42 - MISCELLANEOUS TAX CREDITS

Lump Sum Distributions

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 44 and 45.

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 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 2023. 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 18-20.

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 44 - MISSOURI WORKING FAMILY TAX CREDIT
The Missouri Working Family Tax Credit (WFTC) is a credit for
10 percent of what your federal earned income credit (EIC)
would be under the EIC law as of January 1, 2021. You may
qualify if you:
•		were allowed a federal earned income credit on your
Federal Return for the same tax year;
•	claim a filing status of single, head of household, qualifying
widow(er), or married filing combined;
•	have a tax liability after the application of all other credits.

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.

To calculate the tax credit amount, complete Form MO-WFTC
on page 38 and attach to Form MO-1040, along with a copy of
your Federal Return. If Form MO-WFTC and your Federal Return
are not attached, the credit will be disallowed.

FIGURE YOUR PAYMENTS
AND CREDITS

LINE 46 - AMENDED RETURN ONLY:
PAYMENT ON ORIGINAL RETURN
Enter any payment(s) applied to your original filed return,
including any penalties and interest.

LINE 37 - MISSOURI WITHHOLDING

LINE 47 - AMENDED RETURN ONLY:
OVERPAYMENT ON ORIGINAL RETURN

Include only Missouri withholding as shown on your

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.

Enter the overpayment claimed or adjusted on your original return
including interest.
Indicate the Reason for Amending Your Return
Select the box relating to why you are filing an amended return.

LINE 38 - ESTIMATED PAYMENTS
Include any estimated tax payments made on your 2023 return
and any overpayment applied from your 2022 Missouri return.

10

• 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.
• Select Box B if you have a Net Operating Loss (NOL) carryback
on your amended return. Indicate the year your loss occurred.
• 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.

FIGURE YOUR REFUND
OR AMOUNT DUE
LINE 49 - OVERPAYMENT
If Line 45 is larger than Line 36, or on an amended return, Line 48
is larger than Line 36, enter the difference (overpayment) on Line
49. All or a portion of an overpayment can be refunded to you.

LINE 50 - APPLY OVERPAYMENT TO
NEXT YEAR’S TAXES
You may apply any portion of your refund to next year’s taxes.

LINE 51 - 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.)
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.)
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 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.)
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.)
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.)
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.)
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.)
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.)
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.)
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.)
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.)
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.
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
11 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.)

LINE 53 - REFUND
Subtract Lines 50, 51 and 52 from Line 49 and enter on Line
53. If your refund is $100,000 or more, please file your return
electronically to receive 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, please provide an Agreement
to Receive Refund by ACH Transfer (Form 5378) to prevent
delay of your refund.

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.)
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.)

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).

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 55 - UNDERPAYMENT OF
ESTIMATED TAX 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.)

If the total payments and credits amount on Line 45 minus Line 41
or Line 48 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 46-49. If you owe a penalty, enter the pen­alty amount on
Line 55.
If you have an overpayment on Line 49, the Department of Revenue
will reduce your overpayment by the amount of the penalty.

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 5