Missouri Information and forms to Complete MO-1040A

Information and forms to Complete MO-1040A
MO-1040A Single/Married (Income from One Spouse) Short Form
2023

Form
MO-1040A

Single/Married (Income from One Spouse)
Short 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 5 for more information.

!

File Electronically
Electronic filing is fast and easy. See page 2 for details.

Tax Deadline is April 15. See page 4 for extensions.

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/vendors.html#freeonline.
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/.

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 around Missouri providing
tax assistance to elderly or lower income taxpayers. To locate a volunteer
group near you that offers return preparation assistance: call 800-9069887, 888-227-7669 or visit dor.mo.gov/taxation/individual/tax-types/
income/.
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
	
Email: [email protected] (For submission of Individual Income Tax and Property 	
	
Tax Credit returns)	
2

WHAT’S INSIDE
Electronic Filing Options/Benefits
of Electronic Filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2, 16
Do You Have the Right Form?. . . . . . . . . . . . . . . . . . . . . .  3
Important Filing Information. . . . . . . . . . . . . . . . . . . . . . .  3-5
Frequently Asked Questions. . . . . . . . . . . . . . . . . . . . . . .  5
Information to Complete Form MO-1040A . . . . . . . . . .  5-9
Missouri Itemized Deductions. . . . . . . . . . . . . . . . . . . . . 6, 8, 9
Tax Chart. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10

FORMS
Diagram of Form W-2. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10
Form MO-1040A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11-14
Form MO-1040V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  15

DO YOU HAVE THE RIGHT FORM?
You may use this tax form to file your 2023
Missouri Individual Income tax return if you:
	 1. 	 Are a one income filer (have income
		 from one spouse, if married), or are
		 single;
	 2. 	 Were a Missouri resident, nonresident, 	
		 or part year resident with Missouri 	
		 income only;
	 3. 	 Claim the standard or itemized
		 deductions; and
	 4.	 Do not have any tax credits or
		 modifications to your income.

		
c.	 Exempt contributions made to
			
or earnings from the Missouri
		
	 for Tuition Program (MOST), or
			
other qualified 529 plan.
		
d.	 Interest from federal exempt 	
			obligations;
		
e.	 Interest from state and local
			obligations;
		
f.	 Capital gain exclusion;
		
g.	 Negative bonus depreciation
			adjustments;
		
h.	 Railroad retirement modifications;
		
i.	 Achieving a Better Life
			
Experience Program (ABLE)
			modifications;
		
j.	 Agriculture disaster relief income;
		
k.	 Employee Stock Ownership Plan
			
(ESOP); or
		
l.	 Federal Broadband Grants
			
Income Tax Subtraction.
	 7.	 You are claiming:
		
a. 	 Pension, social security/social
			
security disability, or military
			exemption;
		
b.	 Miscellaneous Income Tax Credits 	
			(Form MO-TC);
		
c.	 Property Tax Credit (Form 		
			 MO-PTC or Form MO-PTS);
		
d.	 Credit made with the filing of an
			
Application for Extension of Time

				to File (Form MO-60);
		
e.	 A deduction for other federal tax
			
from Federal Form 1040 or
			
Federal Form 1040-SR and
			applicable schedules:
			•	
Schedule 2, Part 1, Line 3;
			•	
Schedule 2, Part 2, Lines 8, 10, 	
				 14, and 15;
			•	
Schedule 3, Part 1, Line 1; and
			•	
Any recapture taxes included 	
				 on Schedule 2, Part 2, Line 21.
		
f.	 A Health Care Sharing Ministry
			deduction;
		
g.	 A Bringing Jobs Home deduction;
		
h.	 Farmland sold, rented, leased,
			
or crop-shared to a beginning
			farmer deduction;
		
i.	 First-Time Home Buyers
			deduction;
		
j.	 Foster Parent deduction; or
		
k.	 Missouri Working Family Tax Credit.
	 8.	 You owe a penalty for underpayment 	
		
of estimated tax;
	 9.	 You owe tax on a lump sum 		
		
distribution included on your Federal
		
Form 1040 or Federal Form 1040-SR,
		
Line 16;
	 10.	 You owe recapture tax on low income
		
housing credit; or
	 11.	 You are a fiscal year filer.

You cannot use this tax form if at least one of
the following special filing situations apply:
	 1.	 You are filing an amended return;
	 2.	 Both you and your spouse have
		 income;
	 3.	 You have income from another state;
	 4.	 You have military pay;
	 5.	 You have a Net Operating Loss (NOL);
	 6.	 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;
		
Visit the Department’s website at dor.mo.gov/personal/taxselector to use the Department’s form selector to obtain specific tax forms.

IMPORTANT FILING
INFORMATION

	

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.

This information is for guidance only and does not
state the complete law.

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.

FILING REQUIREMENTS
You do not have to file a Missouri return if you are not
required to file a federal return. If you are required to
file a federal return, you may not have to file a Missouri
return if you:
	 a.	 Are a resident and have less than $1,200 of
		 Missouri adjusted gross income;
3

NONRESIDENT ALIEN SPECIAL
FILING INSTRUCTIONS

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. For access to the Department
of Social Service’s eligibility review form(s) visit:
dor.mo.gov/taxation/individual/dss-forms.html

If you do not have a social security number, enter your
identifying number in the social security number space
provided. Enter on Form MO-1040A, Line 1 the amount
from U.S. Nonresident Alien Income Tax Return (Federal
Form 1040NR), Line 11 or U.S. Income Tax Return for
Certain Nonresident Aliens With No Dependents.
Filing Status - If you selected filing status single on the
Federal Form 1040NR, select single as your filing status
on Form MO-1040A.

LATE FILING AND PAYMENT

If you selected filing status married filing separately on
Federal Form 1040NR, select married filing separately as
your filing status on Form MO-1040A.

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.

If you selected filing status qualifying widow(er) on Federal
Form 1040NR, select qualifying widow(er) as your filing
status on Form MO-1040A.

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.

Itemized Deductions - Nonresident aliens who are required
to itemize their deductions for federal purposes must also
itemize deductions on their Missouri return.

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.

Federal Tax Deduction - Enter on Form MO-1040A, Line
4a, the amount from the Form 1040NR, Line 22 minus
the amount from Line 17, and the net premium tax credit
(Schedule 3, Part 2, Line 9).

Note: If you file an extension, a 5 percent addition to tax
charge will still apply if the tax is not paid by the original
return’s due date, provided your return is filed by the
extension date. If you are unable to pay the tax owed in full on
the due date, please visit the Department’s website for your
payment options at dor.mo.gov.

Note: At the time the Department finalized their tax
forms, the Internal Revenue Service had not finalized
the federal income tax forms.
For all other lines of Form MO-1040A, see instructions
starting on page 5.

WHERE TO SUBMIT YOUR CLAIM
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,
voucher, and all required attachments to:
Department of Revenue
P.O. Box 329
Jefferson City, MO 65105-0329
2-D barcode returns, see page 2.

WHEN TO FILE
The 2023 returns are due April 15, 2024.

EXTENSION OF TIME TO FILE
You are not required to file an extension if you do not
expect to owe additional income tax or if you anticipate
re­ceiv­ing a refund.
If you wish to file a Missouri extension, and do not expect
to owe Missouri income tax, you may file an extension by
filing an Appli­ca­tion for Extension of Time to File (Form
MO-60). An auto­matic extension of time to file will be
granted until October 15, 2024.

Email: [email protected]

DOLLARS AND CENTS

If you receive an extension of time to file your federal
income tax return, you will automatically be granted
an extension of time to file your Missouri income tax
return, provided you do not expect to owe any additional
Missouri income tax. Select the box at the top of Form
MO-1040A, 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.

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:	
		

If you expect to owe Missouri income tax, file Form MO-60
with your payment by the original due date of the return.

Round $32.49 down to $32.00
Round $32.50 up to $33.00

AMENDED RETURN
You must use Individual Income Tax Return Long Form
(Form MO-1040) for the year being amended. See
information on page 3 on how to obtain Form MO-1040
and instructions.

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.
4

How do I determine my federal tax deduction?
The tax on your federal return is your federal tax amount
minus certain credits. This amount may not exceed $5,000
for a single filer and $10,000 for a combined filer. See the
information and chart on page 6, Line 4a and 4b to assist
you in determining the tax from your federal return.

FILL-IN FORMS THAT AUTOMATICALLY CALCULATE
Go to dor.mo.gov/taxation/individual/tax-types/income/
to enter your tax information and let us do 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.

How do I calculate my Missouri tax?
Use the tax chart on page 10 to determine your tax.

MISSOURI RETURN STATUS INQUIRY
To check the status of your 2018 through 2023 tax
return(s) 24 hours a day visit dor.mo.gov/taxation/
return-status/ or call our automated individual income
tax inquiry line (573) 526-8299. To obtain the status of
your return, you must know the fol­lowing information: 1)
the first social security number on the return; 2) the filing
status shown on your return; and 3) the exact amount
of the refund or balance due in whole dollars. 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.

INFORMATION TO
COMPLETE FORM
MO-1040A
FEDERAL EXTENSION
Select the box at the top of the form indicating you
have an approved federal extension and attach a copy
of your 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.

ADDRESS CHANGE
If you move after filing your return, notify both the Post Office
serving your old address and the Department of Revenue
of your address change. Official address change forms can
be obtained at dor.mo.gov/how-do-i/change-addressrevenue-records.html.

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-1040A. 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-1040A.

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.

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 2023 federal return,
select the appropriate boxes.

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.

100 PERCENT DISABLED PERSON
You may select the 100 percent disabled box if you are
unable to engage in any substantial gainful activity by
reason of any medically determinable physical or mental
impairment that can be expected to result in death or has
lasted or can be expected to last for a continuous period
of not less than 12 months.

Use tax does not apply if the purchase is subject to
Missouri sales tax or otherwise exempt. A purchaser
is required to file a use tax return if the cumulative
purchases on which tax was not paid to the seller exceed
$2,000 in a calendar year.
You can use the Consumer’s Use Tax Return (Form 4340).
The due date for Form 4340 is April 15, 2024.

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.

FREQUENTLY
ASKED QUESTIONS
Can I file my return now, but pay later?
Yes, we encourage you to file your return as early in the
tax filing season as possible. You may pay at any time
providing the payment is postmarked no later than April
15, 2024. See page 8, Line 19 for pay­ment options.

NAME AND ADDRESS
Print or type your name(s), address, and social security
number(s) in the spaces provided on the return.
5

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 the Statement of Person Claiming Refund Due a
Deceased Taxpayer (Form MO-1310D) , Power of Attorney
(Form 2827), and the death certificate.

LINE 1 - FEDERAL ADJUSTED GROSS INCOME
Use the chart below to locate your income on your
federal return.
	

Line

Federal Form

Federal Form 1040
or 1040-SR

11

Federal Form 1040X

1

LINE 2 - STATE INCOME TAX REFUND
Subtract any state income tax refund included in your
federal adjusted gross income on Federal Form 1040 or
Federal Form 1040-SR Schedule 1, Part 1, Line 1.

LINE 4A - TAX FROM FEDERAL RETURN
Use the chart below to locate your tax on your federal
return. Do not enter your federal income tax withheld as
shown on your Form(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.
Federal Form

Line

•	 Federal Form 1040 or 1040-SR Line 22 minus;
•	 Federal Form 1040 or 1040-SR,
Federal Form 1040 	 Line 27 and 29;
or 1040-SR
•	 Schedule 2, Part 1, Line 3;
•	 Schedule 3, Part 2, Line 9.
Federal Form 1040X

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

LINE 4B - FEDERAL TAX PERCENTAGE
This percentage is based on the Missouri Adjusted
Gross Income reported on Line 3. See below examples:
	 Example 1: If Line 3 is $22,450, enter 35% on Line 4b.
	 Example 2: If Line 3 is $58,750, enter 15% on line 4b.
Missouri Adjusted Gross
Income Range (Line 3):

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%

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

LINE 5 - STANDARD OR ITEMIZED DEDUCTIONS
Standard Deductions: If you claimed the standard
deduction on your federal return, enter the standard
deduction amount for your filing status. The amounts are
listed on Form MO-1040A, Line 5.
Use the chart below to determine your standard deduction
if you or your spouse selected any of the boxes for: 65 or
older, blind or claimed as a dependent.
If you or your spouse claimed 65 or older or Blind, please
click on the link provided to validate your additional
standard deduction amounts dor.mo.gov/taxation/
individual/tax-types/income/documents/Standard-andAdditional-Standard-Deduction.pdf.
	

Federal Form

Line

Federal Form 1040
or 1040-SR

12

Federal Form 1040X

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 Itemized
Deductions Section on page 14. If you are subject to
“additional Medicare tax” on your federal return, see
the instructions on page 8 and 9, when computing your
Missouri itemized deductions.
Attach a copy of your federal return (pages 1 and 2) and
Federal Schedule A.
LINE 6 - HEAD OF HOUSEHOLD & 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 6. 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 7 - LONG-TERM CARE INSURANCE DEDUCTION

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
LINE 4C - FEDERAL INCOME TAX DEDUCTION
necessary because of a chronic health condition or physical
Multiply Line 4a by percentage on Line 4b. If you selected
dis­ability including cognitive impairment or the loss of
any filing status other than married filing combined on the
functional capacity, thus ren­dering an individual unable
MO-1040A, your federal tax deduction may not exceed
to care for themselves without the help of another person.
$5,000. If you selected married filing combined, your
Complete the following work­sheet only if you paid premiums
federal tax cannot exceed $10,000.
for a qualified long-term care in­sur­ance policy; and the policy
6 is for at least 12 months coverage.

Note: You cannot claim a deduction for amounts paid
towards death benefits or extended riders.

Funds	

Codes

American Cancer Society Heartland
Division, Inc. Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  01

Worksheet for Long-Term Care Insurance Deduction
A.	Enter the amount paid for qualified
long-term care insurance policy.. . . . . . . . . . . A) $_________

American Diabetes Association
Gateway Area Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .02

	

American Heart Association Fund. . . . . . . . . . . . . . . . . . . 03

	
	
	

If you itemized on your federal return
and your federal itemized deductions
included medical expenses, go to
Line B. If not, skip to H.

Amyotrophic Lateral Sclerosis
(ALS-Lou Gehrig’s Disease) Fund . . . . . . . . . . . . . . . . . . . 05

B.	Enter the amount from Federal
Schedule A, Line 4 .  .  .  .  .  .  .  .  .  .  .  .  .  .  . B) $_________

Arthritis Foundation Fund. . . . . . . . . . . . . . . . . . . . . . . . . . 09

C.	Enter the amount from Federal
Schedule A, Line 1 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . C) $_________

Foster Care and Adoptive Parents
Recruitment and Retention Fund. . . . . . . . . . . . . . . . . . . . . 14

D.	Enter the amount of qualified
long-term care included on Line C  .  .  .  .  .  . D) $_________

March of Dimes Fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 08

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

Muscular Dystrophy Association Fund. . . . . . . . . . . . . . .  07

F.	Subtract Line E from Line B.
If amount is less than zero, enter “0” .  .  .  .  . F) $_________

National Multiple Sclerosis Society Fund. . . . . . . . . . . . . . 10

G.	Subtract Line F from Line A .  .  .  .  .  .  .  .  .  . G) $_________

Pediatric Cancer Research Trust Fund . . . . . . . . . . . . . . . . 18

H.	Enter Line G on Form MO-1040A,
Line 7. Or enter Line A if you did not
have to complete Lines B through G.

The minimum contribution is $2, or $4 if married filing
combined, for the fol­low­ing funds: Children’s Trust Fund,
Veterans Trust Fund, Elderly Home Delivered Meals Trust
Fund, Missouri National Guard Trust Fund, and Organ
Donor Program Fund.

Attach a copy of your federal return (pages 1 and 2) and Federal
Schedule A (if you itemized your deductions).

LINE 10 - TAX

The minimum contribution is $1, or $2 if married filing
combined, for the following funds: Workers’ Memorial
Fund, Childhood Lead Testing Fund, Medal of Honor Fund,
Missouri Military Family Relief Fund, General Revenue
Fund, Foster Care and Adoptive Parents Recruitment and
Retention Fund, Kansas City Regional Law Enforcement
Memorial Foundation Fund, Soldiers Memorial Military
Museum in St. Louis Fund, and Pediatric Cancer Research
Trust Fund.

Calculate your tax by using your taxable income from Form
MO-1040A, Line 9, the Tax Rate Chart (page 10, Section A),
and the Tax Calculation Worksheet (page 10, Section B).

LINE 11 - MISSOURI WITHHOLDING
Include only Missouri withholding as shown on your Form(s)
W-2, Miscellaneous Income (Federal Form 1099), and
Distributions From Pensions, Annuities, Retirement or
Profit-Sharing Plans (Federal Form 1099-R). Do not include
withholding for federal taxes, local taxes, city earnings taxes,
or another state’s withholding. Attach a copy of all Form(s)
W-2 and 1099.

The minimum contribution is $1, not to exceed $200,
for the following irrevocable trust funds: American
Cancer Society Heartland Division, Inc. Fund, American
Diabetes Asso­ci­a­tion Gateway Area Fund, American
Heart Association Fund, ALS Lou Gehrig’s Disease Fund,
Arthritis Foundation Fund, March of Dimes Fund; Muscular
Dys­trophy Association Fund, and National Multiple

LINE 12 - ESTIMATED TAX PAYMENTS
Include any estimated tax payments made on your 2023 return
and any overpayment applied from your 2022 Missouri return.

LINE 15 - APPLY OVERPAYMENT TO
NEXT YEAR’S TAXES

Sclerosis Society Fund.

LINE 17 - MISSOURI 529 EDUCATION
PLAN DEPOSIT

You may apply any portion of your refund to next
year’s taxes.

You can deposit all or a portion of your refund into a
Missouri 529 Education Plan (MOST) account. To make
this choice, there must be an open account and the total
deposit must be a minimum of $25. Please complete and
attach a Missouri 529 Education Plan Direct Deposit (Form
5632).

LINE 16 - 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-1040A and any two additional funds.
Additional Funds

LINE 18 - REFUND

If you choose to give to any of the additional funds, enter
the two-digit code in the spaces provided on Line 16.
If you want to give to more than two additional funds,
please submit a contribution directly to the fund.
See the Department’s website for additional information at
dor.mo.gov/taxation/individual/trust-funds.html.

Subtract Lines 15, 16, and 17 from Line 14 and enter on Line 18.
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.
7

tax preparer and shall state the tax preparer’s Internal
Revenue Service preparer tax identification number. Each
failure by the paid tax return preparer to sign any income
tax return or claim for refund, or failure of the tax return
preparer to provide a preparer tax identification number,
shall result in a penalty of $50 owed by the paid tax preparer for each separate failure. The total amount of penalties that may be assessed on any preparer with respect to
returns or claims for refunds filed during a calendar year
shall not exceed $25,000.

If you do not file electronically with direct deposit, please
provide Form 5378 to prevent delay of your refund.
Note: If you have any other liability due to 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. You will be notified if your refund is offset
against any debt(s).

LINE 19 - AMOUNT DUE
If the amount due is greater than $500, you may owe an
underpayment of estimated tax penalty. Complete an
Underpayment of Estimated Tax for Individuals (Form
MO-2210). If you owe a penalty, you cannot file a Form
MO-1040A. You must file a Form MO-1040 and attach
Form MO-2210.

MISSOURI ITEMIZED
DEDUCTIONS
You cannot itemize your Missouri deductions if you took the
standard deduction on your federal return. See page 6, Line
5. You must itemize your Missouri deductions if you were
re­quired to itemize on your federal return.

Payments must be postmarked by April 15, 2024, to avoid
interest and late payment charges. The Department of
Rev­e­nue offers several 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.

LINE 1 - FEDERAL ITEMIZED DEDUCTIONS
Include your total federal itemized deductions from Federal
Form 1040 or Federal Form 1040-SR, Line 12, and any
approved cultural contributions (literary, musical, scholastic,
or artistic) to a tax exempt agency or institution that is
operated on a not-for-profit basis. Cash contributions do not
qualify.

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 Individual
Income Tax Payment Voucher (Form MO-1040V) found on
page 15.

LINE 2 - SOCIAL SECURITY TAX

Electronic Bank Draft (E-Check): By entering your bank
routing number and check­ing account number, you can pay
on­line at dor.mo.gov/taxation/individual/pay-online.html
or by calling (888) 929-0513. There will be a convenience
fee to use this service.

Social security tax is the amount in the social security tax
withheld box on Form(s) W-2. The amount cannot exceed
$9,933. Enter the total on Line 2 of the Missouri Itemized
deductions, Page 14.

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.

Include the amount of railroad retirement tax withheld
from your wages, Tier I and Tier II, during 2023. The
amount cannot exceed $15,754. (Tier I maximum of
$9,933 and Tier II maximum of $5,821.)

LINE 3 - RAILROAD RETIREMENT TAX

If you have both social security and Tier I railroad
retirement tax, the maximum deduction allowed is the
amount withheld as shown on the Form(s) W-2 minus,
either the amount entered on Federal Form 1040 or
1040-SR, Schedule 3, Part 2, Line 11 or, if only one
employer, the amount refunded by the employer.

Note: The convenience fees for credit card transactions
are paid to the third party vendor, not to the Missouri
Department of Revenue. By accessing this payment system,
the user will be leaving Missouri’s website and connecting to
the website of the third party vendor, which is a secure and
confidential website.

LINE 4 - MEDICARE TAX
Include the total amount of Medicare tax for yourself and
spouse (combined). If you are not subject to “additional
Medicare tax” on your federal return, enter the amount from
your Form(s) W-2. If you are subject to “additional Medicare
tax” on your federal return, enter the amounts as calculated
below. You must attach a copy of Additional Medicare Tax
(Federal Form 8959).

SIGN RETURN
You must sign Form MO-1040A. Both spouses must sign a
combined return. If you use a paid preparer, the preparer must
also sign the return. If you wish to authorize the Director of
Revenue to release information regarding your tax account to
your preparer or any member of your preparer’s firm, indicate
by selecting the “yes” box below the signature line.

• Wage income: Form(s) W-2, Box 6, plus Line 7 of
Federal Form 8959, minus Line 22 of Federal Form 		
	8959;

Each income tax return or claim for a refund prepared
by a paid tax return preparer shall be signed by the paid
8

• Railroad retirement compensation: Railroad retirement
Medicare tax withheld on Form(s) W-2, Box 14, plus Line 17
of Federal Form 8959, minus Line 23 of Federal Form 8959.

LINE 5 - SELF-EMPLOYMENT TAX
Include the amount from Federal Form 1040, Federal
Form 1040-SR, or Federal Form 1040-NR:
• Federal Schedule 2, Part 2, Line 4
• Minus Federal Schedule 1, Part 2, Line 15
• Plus Federal Form 8959, Line 13

LINE 7 - STATE AND LOCAL INCOME TAXES
Include the amount of income taxes from Federal Form
1040 or 1040-SR Schedule A, Line 5. The overall limit
on state and local income taxes plus property taxes is
$5,000 for married filing separately and $10,000 for all
other taxpayers (single, married filing combined, head of
household). If the sum of these deductions exceeds this
limit, use the worksheet for Net State Taxes to determine
the state income tax portion of the state tax deduction.

LINE 8 - EARNINGS TAXES
If you entered an amount on Line 7 and you live or work in
the Kansas City or St. Louis area, you may have included
earnings taxes. Include on Line 8 the amount of earnings
taxes withheld shown on Form(s) W-2. See page 10,
Diagram 1.

LINE 10 - TOTAL MISSOURI ITEMIZED DEDUCTIONS
If your total Missouri itemized deductions are less than
your standard deduction (see page 6, Line 5), you
should take the standard deduction on the front of Form
MO-1040A, Line 5, unless you were required to itemize
your federal deductions.

Federal Privacy Act Notice
Section 143.961, RSMo, authorizes the Department to require the reporting of information
deemed necessary to enforce the income tax law of the state of Missouri. Section 143.961,
RSMo, is also made applicable to the property tax credit for procedural matters pursuant
to Section 135.015, RSMo. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require
taxpayers to provide social security numbers. The Department uses your social security number
to identify you and process your tax returns and other documents, to determine and collect
the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds
against certain other tax liabilities or amounts due to a state agency, and where permitted
or required by law, to exchange tax information with the Internal Revenue Service, other
states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and
610, RSMo). It is mandatory that you provide your social security number on your tax return.
Failure to provide your social security number may result in additional request(s) to you from
the Department and may also result in the complete or partial denial of a refund or tax credit
claimed on or with the return. (For further information about the Department’s authority to
prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143,
RSMo.)

Personal Privacy Act Disclaimer
Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring
any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code,
or any individual, to provide the Department with any list, record, register, registry, roll, roster,
or other compilation of data of any kind that directly or indirectly identifies a person as a
member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity
exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in
this form should be read or understood as a requirement that you provide any such information.
Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared
by the Department, you are not required to include such information on this form.

9

2023 Tax Chart
To identify your tax, use your Missouri taxable income from Form MO-1040A, Line 9 and the tax chart in Section A below.
Calculate your Missouri tax using the online tax calculator at dor.mo.gov/taxation/individual/tax-types/income/ or by
using the worksheet in Section B below. Round to the nearest whole dollar and enter on Form MO-1040A, Line 10.

Tax Rate Chart
Section A

	

If the Missouri taxable income is:						The tax is:

$0 to $1,207 	 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $0
Over $1,207 but not over $2,414	  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 2.00% of excess over $1,207
Over $2,414 but not over $3,621	  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $24 plus 2.50% of excess over $2,414
Over $3,621 but not over $4,828	  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $54 plus 3.00% of excess over $3,621
Over $4,828 but not over $6,035	  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $90 plus 3.50% of excess over $4,828
Over $6,035 but not over $7,242	  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $132 plus 4.00% of excess over $6,035
Over $7,242 but not over $8,449	  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $180 plus 4.50% of excess over $7,242
Over $8,449 	 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 $234 plus 4.95% of excess over $8,449

Tax Calculation Worksheet

Section B

	

Yourself	

Spouse	

Example A	

	1.	 Missouri taxable income (Form MO-1040A,
		 Line 9)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		 $	 ______________	

$	
______________ 		

3,090	 $	

12,000

	2.	 Enter the minimum taxable income for your tax
		 bracket (see Section A above). If below $1,207
		 enter $0  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 -	 $	 ______________	

______________ 	

-	 $	

2,414 $	

8,449

	3.	 Difference - Subtract Line 2 from Line 1 . . . . . . . . .	 =	$	 ______________	

______________ 	 =	 $

676	 $	

3,551

	4.	 Enter the percent for your tax bracket (see
		 Section A above)  . . . . . . . . . . . . . . . . . . . . . . . . . . 	 X		 ______________	%	 ______________ 	%		X	

2.5%		

4.95%

	5.	 Multiply Line 3 by the percent on Line 4 . . . . . . . . . 	 =	$	 ______________	

______________ 	 =	 $	

16.90	 $	

175.77

	6.	 Enter the tax from your tax bracket - before
		 applying the percent (see Section A above) . . . . . .	 +	$	 ______________	

______________ 	 +	 $	

24	 $	

234

	7.	 Total Missouri Tax - Add Line 5 and 6. Enter here
		 and on Form MO-1040A, Line 10 . . . . . . . . . . . . . . 	 =	$	 ______________	

______________ 	 =	 $	

41	 $	

410

($40.90
rounded to the
nearest dollar)

Diagram 1: Form W-2

Example B

Earnings Tax

Missouri Taxes Withheld

2023
10

($409.77
rounded to the
nearest dollar)

Form

MO-1040A

2023 Individual Income Tax Return
Single/Married (One Income)

Print in BLACK ink only and DO NOT STAPLE.
For Privacy Notice, see Instructions.
Federal Extension - Select this box if you have an approved federal
extension. Attach a copy Federal Extension (Form 4868).

Vendor Code

0 0 1

Filing Status

Department of Social Services Eligibility form attached.

Claimed as a
Dependent

Single

Yourself

Married Filing
Separately

Married Filing
Combined

Age 65 or Older
Select the appropriate
boxes that apply.

Blind

Spouse

Department Use Only

Yourself

Head of
Household
100% Disabled

Spouse

Yourself

Qualifying
Widow(er)
Non-Obligated Spouse

Spouse

Yourself

Spouse

Deceased

Deceased
Social Security Number

Name

-

in 2023

in 2023

Spouse’s Social Security Number

-

-

-

First Name

M.I.

Last Name

Suffix

Spouse’s First Name

M.I.

Spouse’s Last Name

Suffix

In Care Of Name (Attorney, Executor, Personal Representative, etc.) Attach form if applicable.

Address

Present Address (Include Apartment Number or Rural Route)

State

City, Town, or Post Office

ZIP Code

_
County of Residence

You may contribute to any one or all of the trust funds on Line 16. See instructions for more trust fund information.

Medal of Honor
Fund

Children’s
Trust Fund

Veterans
Trust Fund

Elderly Home
Missouri
Delivered Meals National Guard
Trust Fund
Trust Fund

Workers

LEAD

Workers’
Memorial
Fund

Childhood
Lead Testing
Fund

General
Revenue

Missouri Military
Family Relief
Fund

General
Revenue
Fund

Kansas
City
Regional
Law
Soldiers
Enforcement
Organ Donor
Memorial
Memorial
Military Museum
Program Fund
Foundation Fund in St. Louis Fund

*23334010001*
23334010001

MO-1040A Page 1

11

Income
Deductions
Tax
Refund

	1.	 Federal adjusted gross income from federal return (see page 6 of the instructions)  . . . . . . . . . . . . . . . . . 	 1

.

00

	2.	 Any state income tax refund included in federal adjusted gross income . . . . . . . . . . . . . . . . . . . . . 	 2

.

00

	3.	 Total Missouri adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 3

.

00

4a.	Tax from federal return. Do not enter federal income tax withheld. 	

4a

.

4b.	 Federal tax percentage – Enter the percentage based on your Missouri
Adjusted Gross Income, Line 3. Use the chart below to find your
percentage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4b

%

00

Missouri Adjusted Gross Income Range, Line 3:
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%
4c.	 Federal income tax deduction – Multiply Line 4a by the percentage on Line 4b. Enter this
amount not to exceed $5,000 for an individual or $10,000 for combined filers  .  .  .  .  .  .  .  .  .  .  .

4c

.

00

	 5.	 Missouri standard deduction or itemized deductions.
		 •	 Single or Married Filing Separate - $13,850
		 •	 Head of Household - $20,800
		 •	 Married Filing Combined or Qualifying Widow(er) - $27,700
	
If age 65 or older, blind, or claimed as a dependent, see federal return or page 6.
	
If itemizing, see page 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

5

.

00

	6.	 Additional Exemption for Head of Household and Qualifying Widow(er)  . . . . . . . . . . . . . . . . . . . .

6

.

00

	7.	 Long-term care insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

.

00

	 8.	 Total Deductions - Add Lines 4c through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8

.

00

	 9.	 Missouri Taxable Income - Subtract Line 8 from Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

.

00

	10.	 Tax - Use the tax chart on page 10 to figure the tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10

.

00

	11.	 Missouri tax withheld from Form(s) W-2 and 1099.
		 Attach copies of Form(s) W-2 and 1099 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

.

00

	12.	 Missouri estimated tax payments made for 2023.
		 Include overpayment from 2022 applied to 2023  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

.

00

	13.	 Total Payments - Add Lines 11 and 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

.

00

	14.	 If Line 13 is more than Line 10, enter the difference. This is your overpayment.
		 If Line 13 is less than Line 10, skip to Line 19  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14

.

00

	15.	 Amount from Line 14 that you want applied to your 2024 estimated tax  . . . . . . . . . . . . . . . . . . . .

15

.

00

	16.	 Enter the amount of your donation in the trust fund boxes below (see instructions for trust fund codes.)
16a.

Children’s
Trust Fund

.

00

16b.

Veterans
Trust Fund

.

00

16c.

Elderly Home
Delivered Meals
Trust Fund

.

00

16d.

Missouri
National Guard
Trust Fund

.

00

16e.

Workers’
Memorial Fund

.

00

16f.

Childhood
Lead
Testing Fund

.

00

16g.

Missouri
Military Family
Relief Fund

.

00

16h.

General
Revenue Fund

.

00

*23334020001*
23334020001

12

MO-1040A Page 2

16i.

Organ Donor
Program Fund

.

16j.

Additional
Fund
Amount

Additional
Fund

16m. Code
Refund (continued)

00

Kansas City
Regional Law
Enforcement
Memorial
Foundation Fund

.

00

00 16k.

16n.

Additional
Fund
Code

Soldiers
Memorial
Military
Museum in
St. Louis Fund

Additional
Fund
Amount

00

.

16l.

00

Medal of Honor

00

Total Donation - Add amounts from Boxes 16a through 16n and enter here . . . . . . . . . . . . . . . . .

16

.

00

	17.	 Amount from Line 14 to be deposited into a Missouri 529 Education Plan (MOST)
		 account. Enter amount from Line E of Form 5632 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

.

00

	18.	 REFUND - Subtract Lines 15, 16, and 17 from Line 14 and enter here . . . . . . . . . . . . . . . . . . . . .

18

.

00

	19.	 AMOUNT DUE - If Line 13 is less than Line 10, enter the difference here . . . . . . . . . . . . . . . .  19

.

00

	

Amount
Due

Reserved
If you pay by check, you authorize the Department to process the check electronically. Any returned check may be presented again electronically.

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s) below, I am providing
the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of preparer (other than taxpayer) is
based on all information of which he or she has knowledge. As provided in Chapter 143, RSMo., a penalty of up to $500 shall be
imposed on any individual who files a frivolous return. I also declare under penalties of perjury that I employ no illegal or
unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit, or abatement if I employ such
aliens.

Signature

	
	
	
	
	
	
	

Signature

Date (MM/DD/YY)

Spouse’s Signature (If filing combined, BOTH must sign)

Date (MM/DD/YY)

E-mail Address

Daytime Telephone

Preparer’s Signature

Date (MM/DD/YY)

Preparer’s FEIN, SSN, or PTIN

Preparer’s Telephone

Preparer’s Address

State

ZIP Code

I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer
or any member of the preparer’s firm  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Yes

No

Did you pay a tax return preparer to complete your return, but the preparer failed to sign the return or provide
an Internal Revenue Service preparer tax identification number? If you marked yes, please insert the
preparer’s name, address, and phone number in the applicable sections of the signature block above . . . . . . 	

Yes

No

Department Use Only

A

FA

E10

*23334030001*
23334030001

DE

F
13

.
MO-1040A Page 3

•  Complete this section only if you itemized deductions on your federal return (see the information on pages 6, 8 and 9).
•  Attach a copy of your Federal Form 1040 or 1040-SR (pages 1 and 2) and Federal Schedule A.
•  If you are subject to “additional Medicare tax”, attach a copy of Federal Form 8959.

Missouri Itemized Deductions

	
	
	

	 1.	 Total federal itemized deductions (from Federal Form 1040 or 1040-SR, Line 12)  . . . . . . . . . . . .

1

.

00

	 2.	 2023 Social security tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

.

00

	 3.	 2023 Railroad retirement tax (Tier I and Tier II)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

.

00

	 4.	 2023 Medicare tax (see instructions on page 8 and 9)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

4

.

00

	 5.	 2023 Self-employment tax (see instructions on page 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

.

00

6
	 6.	 Total - Add Lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	 7.	 State and local income taxes from Federal Schedule A,
7
		 Line 5a or Enter $0 if completing the worksheet below  . . . . . . . . . .
. 00

.

00

.

00

.

00

	 8.	 Earnings taxes included in Line 7 (see instructions on page 9)  . . . .

8

.

00

	 9.	 Net state income taxes - Subtract Line 8 from Line 7 or enter Line 7 from worksheet below . . . . .

9

	10.	 Missouri Itemized Deductions - Subtract Line 9 from Line 6. Enter here and on Form MO-1040A,
10
		 Line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 		

Worksheet for Net State Income tax, Line 9 of Missouri Itemized Deductions

Note: If Line 10 is less than your federal standard deduction, see information on page 6.
Complete this worksheet only if your total state and local taxes included in your federal itemized deductions
(Federal Schedule A, Line 5d) exceeds $10,000 (or $5,000 for married filing separate taxpayers).

1.	 Enter the sum of your state and local taxes on Federal Form 1040 or 1040-SR,
	 Schedule A, Line 5d.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

1

.

00

2.	 State and local income taxes from Federal Form 1040 or 1040-SR, Schedule A, Line 5a. . . . . . . . . 	

2

.

00

3.	 Earnings taxes included on Federal Form 1040 or 1040-SR, Schedule A, Line 5a . . . . . . . . . . 	3

.

00

4.	 Subtract Line 3 from Line 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	

4

.

00

5.	 Divide Line 4 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

5	

6.	 Enter $10,000 ($5,000 if married filing separately). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	6
7.	 Multiply Line 6 by percentage on Line 5. Enter here and on Missouri Itemized Deductions,
	 Line 9, above.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	

7

%

.

00

.

00

*23334040001*
23334040001

Form MO-1040A (Revised 12-2023)

Mail to: 	 Balance Due:	
Refund or No Amount Due:	
Fax: (573) 522-1762
		
Missouri Department of Revenue	 Missouri Department of Revenue	 Email: [email protected] 		
		
P.O. Box 329	
P.O. Box 500	
Submission of Individual Income Tax returns
		
Jefferson City, MO 65105-0329	 Jefferson City, MO 65105-0500	 Email: [email protected]
		
Phone: (573) 751-5860	
Phone: (573) 751-3505	
Inquiry and correspondence
					
Visit:
dor.mo.gov/taxation/individual/tax-types/income/
Ever
served on active duty in the United States Armed Forces?
					
						
for additional information.
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible
military individuals. A list of all state agency resources and benefits can be found at
veteranbenefits.mo.gov/state-benefits/.
14

MO-1040A Page 4

Ever served on active duty in the United States Armed Forces?
Form

MO-1040V

2023 Individual Income Tax Payment Voucher

How Do I Make My Payment?
•	Make your check or money order payable to the “Missouri
Department of Reve­nue.” Do not send cash. Do not postdate your
check; it will be cashed upon receipt. The Department of Revenue
may collect on checks returned for insufficient or uncollected funds
electronically. (U.S. funds only)
•	Write your name, address, SSN, daytime telephone number, and
“2023 MO Income Tax” on your check or money order.
•	Detach the payment voucher at the perforation, and mail with your
payment. Do not mail a copy of your previously filed return.

What Is Form MO-1040V and Why Should I Use It?
Form MO-1040V, Individual Income Tax Payment Voucher, is the
voucher you send with your payment when you do not make the
payment with your income tax return. It is similar to vouchers returned
with loan, utility, and credit card payments. Form MO-1040V ensures
that your payment will be processed more efficiently and accurately.
Form MO-1040V allows you to file your completed income tax return
and send your payment at a later date. Your income tax return and
payment are due no later than April 15, 2024.
When Should I Use Form MO-1040V?
If you have an amount due on an electronically filed return, or do not
submit payment in full when you file your income tax return, send
Form MO-1040V with your payment. DO NOT use Form MO-1040V
for making extension payments. Please use Form MO-60 or visit our
website to pay online.

•	Please mail your Form MO-1040V and payment to:
Missouri Department of Revenue
P.O. Box 371
Jefferson City, MO 65105-0371
Please print as shown below in black or dark blue ink. Do not use
red ink or pencil.

How Do I Fill In the Payment Voucher?
Complete the name(s) and address block.

1

•	Social Security Number - Enter your social security number (SSN).
If you are filing a combined return, enter your and your spouse’s
SSN(s) in the order they appear on the return; placing your
spouse’s SSN in the appropriate field below.

}

3

4

A B C

Please use capital
letters as shown.

• Amount of Payment - Enter the amount of your payment in whole 	
dollars.

2023 Individual Income Tax
Payment Voucher (Form MO-1040V)
Please print. Make check payable to Missouri Department of Revenue. Mail Form
MO-1040V and payment to the Missouri Department of Revenue, P.O. Box 371,
Jefferson City, MO 65105-0371.

Social Security
Number

-

-

Name Control  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Spouse’s Social
Security Number

-

-

Name	

Spouse’s Name Control . . . . . . . . . . . . . . . . . . . . . . . . . .
Spouse’s Name

Amount of Payment
(U.S. funds only) . . . . . . . . . . . . .

Street Address

City	

State	

D

Federal Privacy Act Notice

See examples. If you are filing a combined return, enter your
and your spouse’s name control in the order they appear on the
return, placing your spouse’s name control in the appropriate
field below.
Enter
BROW
DEJE
LEE
MCCA
ONEI
TORR

2

Section 143.961, RSMo, authorizes the Department to require the reporting of information
deemed necessary to enforce the income tax law of the state of Missouri. Section 143.961,
RSMo, is also made applicable to the property tax credit for procedural matters pursuant
to Section 135.015, RSMo. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require
taxpayers to provide social security numbers. The Department uses your social security number
to identify you and process your tax returns and other documents, to determine and collect
the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds
against certain other tax liabilities or amounts due to a state agency, and where permitted
or required by law, to exchange tax information with the Internal Revenue Service, other
states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and
610, RSMo). It is mandatory that you provide your social security number on your tax return.
Failure to provide your social security number may result in additional request(s) to you from
the Department and may also result in the complete or partial denial of a refund or tax credit
claimed on or with the return. (For further information about the Department’s authority to
prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143,
RSMo.)

• Name Control - Enter the first four letters of your last name.

	Name	
	
John Brown	
	
Juan De Jesus 	
	
Joan A. Lee 	
	
Jean McCarthy 	
	
John O’Neill 	
	
Pedro Torres-Lopez 	

If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
eligible military individuals. A list of all state agency resources and benefits can
be found at veteranbenefits.mo.gov/state-benefits/.

$

.

*23347010001*
23347010001

ZIP Code

Department Use Only

Full payment of taxes must be submitted by April 15, 2024 to avoid interest and
additions to tax for failure to pay. If you pay by check, you authorize the Department
of Revenue to process the check electronically. Any returned check may be presented
again electronically.

Department Use Only

15

.

Visit our website at dor.mo.gov/taxation/individual/tax-types/income/
In addition to electronic filing information found on our website, you can:
•	 Use our fill-in forms that automatically calculate	

•	 Pay your taxes online

•	 Download Missouri and federal tax forms	

•	 Find the status of your refund or balance due

•	 Find answers to frequently asked questions	

•	 Find a copy of the Missouri Taxpayer Bill of Rights

Important Phone Numbers
General Inquiry Line. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (573) 751-3505
Automated Refund, Balance Due, and 1099G Inquiry . . . . . . . . . . (573) 526-8299
Electronic Filing Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (573) 751-3505
Individuals with speech or hearing impairments may use TTY
(800) 735-2966 or fax (573) 522-1762.
Missouri Return Status System
dor.mo.gov/taxation/return-status/
Return Status available for 2018 through 2023 Tax Returns
16