Missouri Missouri Fiduciary Income Return and Instructions

Missouri Fiduciary Income Return and Instructions
MO-1041 Fiduciary Income Tax Return
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MO-1041

2023 Fiduciary Income Tax Return
Attach copy of Federal Form 1041 and supporting schedules, including Schedule K-1.

For the calendar year 2023 or fiscal year beginning ______________________ 2023, ending _________________________, 20 ___
This return is due on April 15, 2024 for calendar year returns or for fiscal year returns it is due on or before the fifteenth day of the fourth month after close of the taxable year.
Select Applicable Boxes: r Address or Federal Employer Identification Number (FEIN) Change r Initial Return r Final Return
r Select this box if you have an approved federal extension. Attach a copy of the approved Federal Extension (Form 7004).
Name of Estate or Trust		

Federal Identification Number
If Estate, Enter Social Security Social Security Number
Number of Decedent

Department
Use Only

Name and Title of Fiduciary	
Address of Fiduciary (Number and Street)	
City, State, and Zip Code

Information for Filing

A.	 Select If:	
	 r Estate	
	 r Bankruptcy Estate	

r Amended Return

r Grantor Trust
r Simple Trust
r Complex Trust

B.	 If trust, select:
	 r Testamentary
	 r Inter Vivos

P.M.		

C.	Select if estate or trust is:
	 r Resident
	 r Nonresident

Code

D.	Is this an Electing Small 	
	 Business Trust (ESBT)?
	 r Yes
r No

E.	 During this taxable year, was the estate or trust notified of any federal change for any prior years?
r Yes r No
	 If yes, has an amended Missouri return been filed?
r Yes r No If an amended return has not been filed, attach explanation.
F.	 Did the estate or trust receive federal tax-exempt income?
	
r Yes r No
	 If yes, enter the amount of non-Missouri tax-exempt interest income and exempt-interest dividends here $ _________________ , and on 	
	 MO-1041, Page 2, Part 1, Line 4.
G.	 Does the estate or trust have any Missouri adjustments from Form MO-1041, Page 2, Part 1?
	
r Yes r No
H.	 If the estate or trust has any nonresident beneficiaries, is any income from sources other than Missouri? 	 r Yes r No (or not applicable)
I.	 Does Federal Form 1041, Line 23 reflect any taxable income of the estate or trust? 	
r Yes r No
J.	 If no to all four questions and the estate or trust is a resident, do not complete remainder of form. Do complete Form MO-NRF, Parts 1, 2, 4,
	 and 6 for nonresident beneficiaries, if a distribution of Missouri source income was made.

Income

K.	 If a nonresident estate or trust with income from both Missouri and non-Missouri sources - omit Lines 1-9, attach Form MO-NRF,
	 select this box r and skip to Line 10.
	1.	Federal taxable income (from Federal Form 1041, Line 23 but not less than 0)............................................................ 	1	
	2.	Federal income tax deduction (from Form 5802, Part 1, Line 8b)........................................	2	
00
	3.	Capital gain exclusion on sale of low income housing; see instructions...............................	3	
00
	4.	Healthcare sharing ministry deduction.....................................................................................	4	
00
	5.	Estate or trust’s share of Missouri fiduciary adjustment — Subtraction (from Part 2, Column 6)....... 	5	
00
	6.	Total subtractions — add Lines 2, 3, 4, and 5................................................................................................................ 	6	
	7.	Estate or trust’s share of Missouri fiduciary adjustment — Addition (from Part 2, Column 6)........................................ 	7	
	8.	Balance — Line 1 less Line 6, plus Line 7...................................................................................................................... 	8	

00

00
00
00

Refund or
Tax Due

Credit and
Payment

Tax

	9.	Excess federal exemption (if Line 1 is equal to zero and Line 8 is positive, enter the excess amount of the personal
		exemption not used to reduce the federal taxable income to zero, after all other deductions are subtracted).
		Exemption is not allowed on final return......................................................................................................................... 	9	
00
	10.	Missouri taxable income (Line 8 less line 9 for Missouri residents or from Form MO‑NRF, Part 5, Line 9 for nonresidents).......... 	 10	00
	 1.	Missouri income tax (see tax chart on page 11 of instructions).......................................................................................	11	
1
12.	Credit for income tax paid to another state by resident estate or trust (attach Form MO‑CR and copy of other state’s return)....... 	12	
13.	Balance — subtract Line 12 from Line 11........................................................................................................................	13	
14.	Other taxes (select the appropriate box)    r Lump sum distribution   r  Recapture taxes......................................	14	
15.	Total tax — add Lines 13 and 14...................................................................................................................................	15	

00
00
00
00
00

	16.	 Credits (attach Form MO-TC)..........................................................................................................................................	16	

00

17.	Payments (see instructions)...................................................................................................................................................	17	
18.	Total Credits and Payments - Add Lines 16 and 17........................................................................................................	18	

00
00

19.	Overpayment — If Line 18 is greater than Line 15, enter amount overpaid.......................................................Refund 	 19	
20.	Tax due — If Line 15 is greater than Line 18, enter amount due........................................................................................	20	
21.	Interest.............................................................................................................................................................................	21	

00
00
00

22.	Additions to tax................................................................................................................................................................	22	
23.	Total due — add Lines 20 through 22 (U.S. funds only).................................................. (Pay this amount) Total Due 	 23	

00
00

1

Form MO-1041 (Revised 12-2023)

2023 Form MO-1041

Page 2

Part 2 — Allocation of Missouri Fiduciary Adjustment

Part 1 — Missouri Fiduciary Adjustment

Name of Estate or Trust As Shown on Page 1

Federal Identification Number

Enter Missouri modifications which are related to items of income, gain, loss, and deductions that are determinants of federal distributable net income.
	Additions (attach explanation of each item)
	1.	State and local income taxes deducted on Federal Form 1041, Line 11............................... 	1	
00
	2.	Less: Kansas City and St. Louis earnings taxes.................................................................... 	2	
00
	3.	 Net (subtract Line 2 from Line 1)................................................................................................................................... 	3	
00
	4.	 Non‑Missouri state and local bond interest........................................................................... 	4	
00
	5.	 Less: related expenses (omit if less than $500)................................................................... 	5	
00
	6.	 Net (subtract Line 5 from Line 4)................................................................................................................................... 	6	
00
	7.	 r Partnership
r Fiduciary
r Other adjustments (list ____________________________________)....... 	7	
00
	8.	 Food Pantry contributions included on Federal Schedule A.......................................................................................... 	8	
00
	9.	 Nonresident Property Tax deducted on Federal Form 1041, Line 11............................................................................ 	9	
00
	10.	 Total of Lines 3, 6, 7, 8, and 9....................................................................................................................................... 	10	
00
Subtractions (attach explanation of each item)
	11.	 Interest from exempt federal obligations (attach a detailed list)........................................... 	11	
00
	12.	 Less: related expenses (omit if less than $500)................................................................... 	12	
00
	13.	 Net (subtract Line 12 from Line 11)............................................................................................................................... 	13	
	14.	 Amount of any state income tax refund included in federal taxable income.................................................................. 	14	
	15.	 r Partnership
r Fiduciary
r Other adjustments (list ____________________________________)....... 	15	
	16.	 Missouri depreciation adjustment (See Section 143.121, RSMo.).............................................................................. 	16	
17.	 Agriculture Disaster Relief............................................................................................................................................. 	17	
18.	 Total of Lines 13, 14, 15, 16, and 17............................................................................................................................. 	18	

00
00
00
00
00
00

19.	 Missouri fiduciary adjustment — Net Addition — subtract Line 18 from Line 10........................................................... 	19	

00

20.	 Missouri fiduciary adjustment — Net Subtraction — subtract Line 10 from Line 18...................................................... 	20	

00

Complete Part 2 only if Part 1 indicates a Missouri fiduciary adjustment. The adjustment is allocated among all beneficiaries and estate or trust in
the same ratio as their relative shares of federal distributable net income.
Complete List of Beneficiaries (Resident And Nonresident)
1. Name Of Each Beneficiary. All Beneficiaries
Must Be Listed. Use Attachment If More Than Four.

a)	

2. Select Box
if Beneficiary is
Nonresident

3. Social Security Number

c)	
d)	

Charitable Beneficiaries		
Estate or Trust		
Totals		

5. Amount

4. Percent

r	
r	
r	
r	

b)	

6. Shares Of Missouri
Fiduciary Adjustment
	 r Addition r Subtraction

Shares Of Federal
Distributable Net Income

%	00	

00

%	00	

00

%	00	

00

%	00	

00

%	

00	

00

%	

00	

00

100%	00	

00

Authorization and
Signature

If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented again electronically.
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
Signature of Fiduciary or Officer Representing Fiduciary	

Signature of Preparer Other Than Fiduciary	

FEIN or PTIN

Date (MM/DD/YYYY)	

Address	

Date (MM/DD/YYYY)

Telephone No.	

__ __ /__ __ /__ __ __ __ (__ __ __) __ __ __-__ __ __ __

__ __ /__ __ /__ __ __ __

I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any member .
of his or her firm, or if internally prepared, any member of the internal staff. r Yes r No

Preparer’s Phone Number

(__ __ __) __ __ __-__ __ __ __

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

Taxation Division
P.O. Box 3815
Jefferson City, MO 65105-3815	
Phone: (573) 751-1467
Fax: (573) 522-1762

E-mail: [email protected]
Visit dor.mo.gov/taxation/individual/tax-types/fiduciary/ for additional information.

	r Yes r No
Form MO-1041 (Revised 12-2023)

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

2

MISSOURI
Form MO-1041
Fiduciary Income Tax Return

File Electronically
Electronic Filing Options for Federal and State E-File - Estates and trusts may file Missouri
Form MO-1041 Fiduciary Income Tax Returns electronically. Missouri, in cooperation with
the Internal Revenue Service (IRS), offers a joint federal and state electronic filing of fiduciary
income tax returns through Modernized E-File (MeF). This system has been developed through
a cooperative effort between the IRS, states, and the software community. The system uses the
latest electronic technology and industry standards. An estate or trust may visit the Department’s
website at dor.mo.gov/taxation/individual/tax-types/fiduciary/ for more information regarding
electronic filing as well as a list of approved vendors that support fiduciary electronic filing.
Convenience • Security • Proof of Filing • Greater Accuracy

Visit our website at
dor.mo.gov/taxation/individual/tax-types/fiduciary/
In addition to electronic filing information found on our website, you can:

				
				
				

• Get answers to frequently asked questions
• Download Missouri tax forms 	
• Get a copy of the Taxpayer Bill of Rights

Form MO-1041

If you receive an extension of time to file your federal fiduciary
tax return, you will automatically be granted an extension of
time to file your Missouri fiduciary tax return, provided you
do not expect to owe any additional Missouri fiduciary tax.
Attach a copy of your federal extension (Federal Form 7004)
with your Missouri fiduciary tax return when you file.

Filing Information

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

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

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 return’s original due date.

Who Must File Form MO-1041
A return must be filed by the following:
1.	
Every resident estate or trust that is required to file a
Federal Form 1041.
2.	
Every nonresident estate or trust that has any taxable
income from sources within Missouri or gross income of
$600 or more from sources within Missouri.

Report of Changes in Federal Taxable Income
If the taxpayer’s federal taxable income for any taxable year
is changed, the taxpayer must report the change to Missouri
by filing an amended Missouri return within 90 days after the
final determination of such change. When filing an amended
federal return you must file an amended Missouri return
within 90 days of the federal change. The taxpayer will be
subject to interest and additions to tax charges if additional
tax is owed to Missouri.

Definition of Resident Estate or Trust
A Resident Estate or Trust is: 1) The estate of a decedent
who at his or her death was domiciled in this state; or 2) A
trust that was created by a will of a decedent who at his or
her death was domiciled in this state, and has at least one
income beneficiary who, on the last day of the taxable year,
was a resident of this state; or 3) A trust that was created
by, or consisting of property of, a person domiciled in this
state on the date the trust or portion of the trust became
irrevocable, and has at least one income beneficiary who, on
the last day of the taxable year, was a resident of this state.

Amended Return
To file an amended Missouri return, use Form MO-1041
and check the box at the top right of the form. Complete
the entire return using the corrected figures. Attach a
statement giving the reason for the amended return and
enclose a copy of the federal change(s) and the federal
amended return.

When and Where to File

Missouri Tax Treatment of Qualified Funeral Trusts

Calendar year taxpayers must file no later than April 15,
2024. Late filing will subject taxpayers to charges for interest
and additions to tax. Fiscal year filers must file no later
than the 15th day of the fourth month following the close of
their taxable year. When the due date falls on a Saturday,
Sunday, or legal holiday, the return and payment will be
considered timely if filed on the next business day. Please
mail the return to: Department of Revenue, P.O. Box 3815,
Jefferson City, MO 65105-3815.

The calculation of the Missouri tax liability for a qualified funeral
trust is the same as the federal computation. If the composite
return box on Federal Form 1041 QFT is marked, the tax of
each funeral trust is determined on a separate basis,
disclosed on an attached schedule and then combined on
the Missouri return resulting in a composite filing. The
schedule used to calculate the Missouri income tax must
be attached to the return when it is filed.

Rounding on Missouri Returns

The income earned by an ESBT must be reported on the
Missouri return and tax paid accordingly. ESBT income is
reported on the return as if it was regular income; however,
the deductions are limited to only offset ESBT income
and cannot be used to reduce other income. A separate
schedule must be attached to the return to show the ESBT
income and deductions. The Missouri taxable income, Form
MO-1041, Line 10, must include the ESBT income, including
subtractions and additions. The ESBT income is taxed at the
same rate as all other income for a trust.

Electing Small Business Trust (ESBT)

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.

Tax Payments
Currently the State of Missouri does not accept electronic
payments for the MO-1041. Please mail your check or
money order to the address provided on the return.

To Obtain Forms
To use the Department’s form selector or to obtain specific
tax forms visit our website at dor.mo.gov/forms/.

Extension of Time to File
You are not required to file an extension if you do not
expect to owe additional Missouri fiduciary tax or if you
anticipate receiving a refund. If you wish to file a Missouri
extension, and do not expect to owe Missouri fiduciary tax,
you may file an extension by filing Form MO-60, Application
for Extension of Time to File.
4

Americans with Disabilities Act (ADA)

Line 3 — Capital Gain Exclusion on Sale of Low
Income Housing

The state of Missouri offers a Dual Party Relay Service
(DPRS) for speech or hearing impaired individuals. This
service was implemented in accordance with the Americans
with Disabilities Act (ADA). If you are speech or hearing
impaired, please call TTY (800) 735-2966 or fax (573)
522-1762.

If during 2023 the taxpayer sold a federally subsidized
(HUD) low income housing project to a nonprofit or
governmental organization, and at least 40 percent of the
units are occupied by persons of families having income of
60 percent or less of the median income, the taxpayer may
exclude from Missouri tax 25 percent of the capital gain
that is taxable at the fiduciary level. However, the buyer
of the property must agree to preserve or increase the
low-income occupancy of the project. To use this exclusion,
enter on Line 3 for residents or on Form MO-NRF, Page
2, Part 5, Line 7 for nonresidents, 25 percent of the capital
gain reported on your Federal Form 1041. Attach a copy of
your Federal Form 1041, Federal Form 4797 and explanation.
Failure to do so will result in the disallowance of the deduction.

Taxpayer Bill of Rights
To obtain a copy of the Taxpayer Bill of Rights you can access
our website at dor.mo.gov.

Information to Complete
Form MO-1041

Line 4 — Healthcare Sharing Ministries Deduction

Important: Complete your federal return first. If you are

If the estate or trust made contributions to a qualifying
healthcare sharing ministry, enter the amounts it paid in
2023. Do not include amounts excluded from the federal
taxable income.

filing a fiscal year return, indicate the beginning and ending
dates on the line provided near the top of the Missouri
return. The filing dates on the Missouri return must match
the filing dates on the federal return.

Line 5 — Estate or Trust’s Share of the Missouri
Fiduciary Adjustment (Subtraction)

Name, Address, Etc.
Print or type the name of the estate or trust, name and title
of the fiduciary, address, and federal identification number
in the spaces provided. For estates, also provide the social
security number of the decedent in the space provided.

If the taxpayer has negative adjustments to federal taxable
income, complete Form MO-1041, Parts 1 and 2. Enter the
subtraction amount from Part 2, Column 6, Estate or Trust
line; instructions are located on pages 7 and 8.

Information for Filing

Line 6 — Total Subtractions

A — Check the appropriate box. This information is located
on Federal Form 1041, Page 1, Question A. If the
Qualified Disability Trust Box or Pooled Income
Fund Box is marked on the Federal Form 1041, mark
the Complex Trust Box on Form MO-1041. If the
Bankruptcy Estate Box is marked on Federal Form
1041, attach a copy of Federal Form 1040 and Form
MO-1040.

Enter total of Line 2, 3, 4, and 5.

Line 7 — Estate or Trust’s Share of the Missouri
Fiduciary Adjustment (Addition)
If the taxpayer has positive adjustments to federal taxable
income, complete Form MO-1041, Parts 1 and 2. Enter the
addition amount from Part 2, Column 6, Estate or Trust line;
instructions are located on pages 7 and 8.

B — If a trust, check the appropriate box.

Line 8 — Balance

C — Check the appropriate box to show if the estate or trust
is a resident or a nonresident.

Enter total of Line 1 less Line 6 plus Line 7.

Line 9 — Excess Federal Exemption

D—
Check the appropriate box to answer each of the
questions. Follow the instructions on the form for your
answers.

The exemption is allowed only if Line 1 is equal to zero and
Line 8 has a positive figure. Enter the excess amount of the
personal exemption not used to reduce the federal taxable
income to zero, after all other deductions are subtracted.
The exemption is not allowed on Final Returns.

J — If the estate or trust is a resident and the answers to
questions F through I are “NO”, do not complete the
remainder of the form. Do complete Form MO-NRF,
Parts 1, 2, 4, and 6 for nonresident beneficiaries, if a
distribution of Missouri source income was made.

Example 1: From Federal Form 1041, Line 17 equals
$1,000, Line 18 equals $1,000 and Line 21 equals $100. On
Form MO-1041, Line 1 equals $0 and Line 8 equals $200.
The allowable exemption would be $100.

K — If the estate or trust is a nonresident, and has income
from both Missouri and non-Missouri sources, check
the box, omit Lines 1–9 and complete Form MO-NRF.

Example 2: From Federal Form 1041, Line 17 equals
$1,000, Line 18 equals $950 and Line 21 equals $100. On
Form MO-1041, Line 1 equals $0 and Line 8 equals $200.
The allowable exemption would be $50.

Line 1 — Federal Taxable Income
Enter the total amount of federal taxable income (not
less than zero) from Federal Form 1041, Line 23. The line
numbers for federal taxable income will differ on other
federal forms. By federal definition, federal taxable income
cannot be less than zero, therefore, per Section 143.431,
RSMo, Line 1 cannot be less than zero.

Example 3: From Federal Form 1041, Line 17 equals
$1,000, Line 18 equals $0 and Line 21 equals $100. On
Form MO-1041, Line 1 equals $1,000 and Line 8 equals
$800. The allowable exemption would be $0.
Line 10 — Missouri Taxable Income

Line 2 — Federal Income Tax Deduction

Enter total of Line 8 less Line 9. For nonresident estates or
trusts, enter amount from Form MO-NRF, Part 5, Line 9.

Enter amount from Form 5802, Part 1, Line 8b.
5

the tax paid to the other state(s) or the percent of
tax due to Missouri on that part of your income.

Line 11 — Missouri Income Tax
Determine amount of tax from tax chart provided on page 11.

MO-CR Schedule 1

Line 12 — Credit for Income Tax Paid to Another
State

Complete Form MO-CR, Schedule 1, if you are a Missouri
resident S corporation shareholder who has S corporation
income from sources in another state(s) or the District of
Columbia that is not subject to an income tax imposed in that
jurisdiction or any political subdivision of that jurisdiction. If you
received S corporation income, which meets this description,
from multiple states in non-taxed jurisdictions, you may
include all non-taxed S corporation income on one Schedule 1.

If the taxpayer was required to pay income tax to another
state, the taxpayer may be entitled to claim a tax credit
against the Missouri income tax liability for the tax paid to
the other state. To determine the allowable tax credit,
complete Form MO-CR, Credit for Income Taxes Paid to
Other States or Political Subdivisions.
Note: Please attach Form MO-CR and a copy of the other
state’s tax return with your Missouri return. The credit for
income taxes paid to other state, will not be allowed if the
other state’s tax return is not enclosed.

Attach Form MO-CR, Schedule 1 and supporting
documentation, including Federal K-1 and a statement
detailing the calculation of your share of the income earned
in the state(s) with no taxing jurisdiction for each state or
political subdivision, to Form MO 1041.

Instructions for
Completing Form MO-CR

Line 1 — Enter amount from Line 10 of Form
MO-1041.

The taxpayer must complete the Missouri return,
Lines 1 through 11 before beginning Form MO-CR

Line 2 — Enter the entity’s pro rata share of S

Line 1 — Enter amount from Line 10 of Form

corporation income that was derived from the nontaxed jurisdiction.

MO-1041.

Line 3 — Enter the amount from Line 2 divided

Line 2 — Enter amount from Line 11 of Form

by the amount from Line 1. Enter as a percentage.
Round in whole percent, such as 91 percent instead
of 90.5 percent. If percentage is less than 0.5
percent, use exact percentage.

MO-1041.

Line 7 — Enter the Taxable Income or Net Income
on which you were required to pay a state income
tax to another state and which is also subject to
Missouri income tax.

Line 4 — Enter your Missouri income tax from
Form MO-1041, Line 15.

Line 5 — Multiply Line 4 by the percentage on

Line 8 — Divide Line 7 by Line 1. If greater than
100%, enter 100%. (Round to whole percent
such as 91% instead of 90.5% and 90% instead of
90.4%. However, if percentage is less than 0.5%,
use the exact percentage.) Enter percentage on
Line 8.

Line 3 and enter on Form MO-1041, Line 12. (If you
have completed Form MO-CR, Schedule 1 and one
or more Form MO-CR, add the amounts on Line 11
from each Form MO-CR and the amounts on Line
5, from each Form MO-CR, Schedule 1, before
entering on Form MO-1040. The cumulative amount
of credit reported on MO-1040, Line 31Y and 31S
cannot exceed the Missouri tax liability.

Line 9 — Multiply Line 2 by percentage on Line 8
and enter amount on Line 9.

Line 10 — Enter your income tax liability as
reported on the other state(s) income tax return.
This is not income tax withheld. Your income tax
liability must be reduced by all credits, except
withholding and estimated tax. If the other state
allows Missouri residents to take a credit against
that state’s income tax for the amount of Missouri
income tax prior to the application of all tax credits,
then you do not need to reduce your tax liability by
all credits for that state. Also add on this line the
following item:

Line 13 — Balance
Enter total of Line 11 less Line 12.

Line 14 — Other Taxes
Mark appropriate box and enter the amount. If both boxes
apply, mark each box and put the total of the lump sum
distribution and recapture taxes. Attach a schedule showing
the breakdown of the taxes.

Tax on Lump Sum Distribution: If during 2023 the
taxpayer received a lump sum, not otherwise included in the
federal taxable income, the taxpayer may be required to file
Federal Form 4972. Because this income is not included in
the federal taxable income, a separate calculation must be
made to compute the Missouri tax on this distribution. The
estate or trust is subject to the tax if it was a resident estate
or trust of Missouri. To calculate the Missouri tax on a lump
sum distribution, multiply the amount on Federal Form 1041,
Schedule G, Line 1b by 10 percent (.10) and enter the result
on Form MO-1041, Line 14. Attach a copy of Federal Form
1041 and Federal Form 4972.

• The pro rata share of pass-through entity level
income tax actually paid to another state of the
United States or the District of Columbia through a
program substantially similar to the Missouri SALT
Parity Act.

Line 11 — Enter the smaller amount from
Form MO-CR, Line 9 and Line 10. This is your
Missouri resident credit. Enter this amount on
Form MO-1041, Line 12. (If you have multiple
credits, add the amounts on Line 11 from each
Form MO-CR.) Your total credit cannot exceed
6

Recapture Taxes: If the taxpayer is required to recapture
a portion of any federal low income housing credits taken

on a low-income project, the taxpayer is also required to
recapture a portion of any state credits taken. The state
recapture amount is equal to the proportion of the state credit
that equals the proportion the federal recapture amount bears
to the original federal low-income housing credit amount.
Enter the recapture tax on Form MO-1041, Line 14. Attach a
copy of Federal Form 8611 to your Missouri return.

Currently the State of Missouri does not accept
electronic payments for the MO-1041.

Authorization
If the taxpayer wishes to authorize the Director of Revenue
or a delegate to release information pertaining to their tax
account to their preparer or to any member of his or her firm,
indicate “yes” by checking the appropriate box.

Line 15 — Total Tax

Sign the Return

Enter total of Line 13 plus Line 14.

The fiduciary must sign the Form MO-1041, Missouri
Fiduciary Income Tax Return. The return is not considered
valid unless signed.

Line 16— Credits
You may be eligible for certain tax credits. The total amount
of tax credit is computed by completing Form MO-TC,
Miscellaneous Income Tax Credits. Enter the total tax credit
amount from Form MO-TC, Line 13 on Form MO-1041, Line
16. Attach Form MO-TC, along with any applicable schedules,
certificates, and federal forms. You can find a list of available
credits and the agency to contact for information, forms, and
approval to claim each credit on the Form MO-TC. To obtain
a Form MO-TC, go to our website at dor.mo.gov/forms/.

What to Attach to the Missouri Return Before Mailing
Please attach a list of all beneficiaries, including their home
address (required to verify residency), a copy of the federal
return and supporting schedules, a copy of Form MO-60 (if
filed) or federal extension, any information requested in the
instructions for verification of line amounts and a payment
for amount due on Line 23, (if applicable).

Line 17 — Payments

Part 1:
Missouri Fiduciary Adjustment

Enter total amount of all extension payments and attach
a copy of Form MO-60, Application for Extension of
Time to File, to the return. For amended returns, enter
previously paid amounts less any refunds received. If
estimated payments were made, attach a copy of the form
used when making the payments.

Line 1 — Enter the amount of state and local income taxes
deducted on Federal Form 1041, Line 11. The line numbers
for taxes used as a deduction will differ on other federal
forms.

Line 18 — Total Credits and Payments

Line 2 — Enter the amount of any Kansas City or St. Louis
earnings taxes included in Line 1.

Enter the total of Line 16 plus Line 17.

Line 19 — Overpayment
If Line 18 is greater than Line 15, enter the amount overpaid.

Line 3 — Enter total of Line 1 less Line 2.
Line 4 — If the estate or trust received income from an

Line 20 — Tax Due

obligation of a state or political subdivision of a state other
than Missouri, enter the amount of that income.

If Line 15 is greater than Line 18, enter the amount due.

Line 5 — Enter the amount of related expenses incurred on
Line 4 if the expenses are over $500 or more. If expenses
exceed amount on Line 4, then enter figure from Line 4.

Line 21 — Interest
Simple interest is charged on all delinquent taxes. The rate will
be updated annually and can be found on the Department’s
website at dor.mo.gov/taxation/statutory-interest-rates.html.

Line 6 — Enter the total of Line 4 less Line 5. This line
cannot be less than zero.

Line 22 — Additions to Tax

Line 7 — Enter positive adjustments (additions) reported

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. An extension of time to file does not extend the time for
payment of the tax.

from partnerships, fiduciaries, and S corporations. The
partnership, fiduciary, or S corporation must notify you of
the amount of any such adjustment (addition) to which
you are entitled. Check the appropriate box. If other
box is checked, enter the description on the line
provided. Attach a copy of the information for verification of
the addition.

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.

Line 8 — Food Pantry Contributions — If the estate
or trust is claiming the Food Pantry Tax Credit, (Form
MO-FPT) and the donations are included as an itemized
deduction on the Federal Schedule A, report the amount of
the donations, as noted on Line 8a of Form MO-FPT.

Line 23 — Total Due
Enter the sum of Lines 20, 21, and 22. Attach a check or
money order (U.S. funds only) for the total amount due,
payable to: Missouri Director of Revenue. Write the Federal
Identification Number and a daytime telephone number on
the check or money order. Do not send cash. Please do not
postdate checks; they will be cashed upon receipt. Please
mail your return and payment to: Missouri Department
of Revenue, P.O. Box 3815, Jefferson City, MO 651053815.

Line 9 — Nonresident Property Tax — If the estate
or trust is a nonresident and includes property tax paid to
another state or political subdivision on its federal return,
enter the total nonresident property taxes included on
Federal Form 1041, Line 11.

Line 10 — Enter the sum of Lines 3, 6, 7, 8, and 9.
Line 11 — Interest from direct obligations of the U.S.|
7

Calculating this deduction, you must provide a financial
statement/federal schedule(s) for business profit or loss that
the federal government was unable to allow as a deduction for
marijuana business, as marijuana is a controlled substance
under federal law.

Government, such as U.S. savings bonds, U.S. treasury
bills, bonds and notes are exempt from state taxation under
the laws of the United States. Attach a detailed list or all
Federal Form 1099(s). Fiduciaries who claim exclusion for
interest for direct U.S. obligations must identify the specific
securities owned, (e.g., U.S. savings bond.) A general
description such as “interest on U.S. obligation or U.S.
Government securities” is not acceptable. (See 12 CSR
10-2.150 for the taxability of various U.S. Governmentrelated obligations.) Failure to identify the security will result
in the disallowance of the deduction.

The Missouri deduction will be the difference between the
profit/loss as calculated on the schedule(s) filed with the
federal return and the pro forma schedule(s) described
above.
You must submit the financial statement, schedule(s), the
medical license number (MED) and all federal schedule(s)
with your Missouri Form MO-1041 to claim the deduction.

A federally taxed distribution received from a mutual fund
investing exclusively in direct U.S. Government obligations is
exempt. If the mutual fund invests in both exempt (direct) and
nonexempt (indirect) federal obligations, the deduction allowed
is the distribution received from the mutual fund attributable to
the direct U.S. Government obligations, as determined by the
mutual fund. Attach a copy of the year-end statement received
from the mutual fund showing either the amount of monies
received or the percentage of funds received from direct U.S.
Government obligations, or a summary statement received
from the mutual fund which clearly identifies the exempt and
non-exempt portions of the U.S. Government obligation
interest. The statement does not need to list each obligation
separately. Failure to attach the requested document will result
in the disallowance of the deduction.

Line 16 — Depreciation Adjustment: If the taxpayer
purchased an asset between July 1, 2002, and June 30,
2003, and they elected to use the 30 percent depreciation
on their federal return; the taxpayer may be able to subtract
a portion of the depreciation. Enter the additional depreciation
created by the Job Creation and Worker Assistance Act
previously added back in prior years to the extent allowable
by Missouri Law (143.121, RSMo). This amount is computed
by figuring the allowable depreciation expense prior to the
Job Creation and Worker Assistance Act less the depreciation
taken on the federal return. More information and examples
can be found on the Department of Revenue’s website at
dor.mo.gov/pdf/depreciation_examples.pdf.

Line 12 — To determine the amount of related expenses
Line 17 – Agriculture Disaster Relief: Enter the
amount of payment received from a program that provides
compensation to agricultural producers that have suffered a
loss as a result of a disaster or emergency. This amount must
be included in your Federal Taxable Income. Attach a copy of
the Form 1099, Federal Schedule F, and Federal Schedule
K-1 if applicable, indicating the payment amount. Failure to do
so will result in the disallowance of the subtraction.

for Line 11, the taxpayer may use actual expenses or a
reasonable estimate. In general, the taxpayer should use the
same or similar method used to compute related expenses
for federal income tax purposes, provided that the method
reasonably reflects related expenses for Missouri-exempt
income.
If a fiduciary fails to compute reasonable related expenses,
the Director of Revenue will make an adjustment based on
the information available. If sufficient information is not made
available, the Director of Revenue will use the following
formula to compute related expenses.

Line 18 — Enter the sum of Lines 13, 14, 15, 16, and 17.
Lines 19 and 20 — Subtract Line 18 from Line 10. If a
positive figure, enter the total on Line 19 (net addition). If a
negative figure, enter the total on Line 20 (net subtraction).
Enter the total from either Line 19 or Line 20 in Part 2, Column
6, Totals Row.

The principal expense item in this formula is interest
expense; however, the Director of Revenue may include
other expense items because of their direct relationship to
the production of exempt income. The fiduciary may propose
an alternative method provided that it properly reflects the
amount of related expenses.
Exempt Income
X Expense Items =
Total Income

Part 2:
Allocation of Missouri
Fiduciary Adjustment

Reduction to
Exempt Income

Complete Part 2 only if Part 1 indicates a Missouri fiduciary
adjustment.

Line 13 — Enter the total of Line 11 less Line 12.
Line 14 — Enter the amount of any state income tax

Totals Row — Enter the amount of federal distributable

refund included in your federal taxable income on Form
MO-1041, Line 1.

net income from the Federal Form 1041, Schedule B, Line 7
in Column 5. Enter the amount from Form MO-1041, Part 1,
Line 19 or 20 in Column 6 and mark the applicable box.

Line 15 — Enter negative adjustments (subtractions),
reported from partnerships, fiduciaries, and S corporations.
The partnership, fiduciary, and S corporation must notify you
of the amount of any such adjustment (subtraction) to which
you are entitled. Check the boxes applicable on Line 15 and
enclose a copy of the notification received. Failure to attach
a copy of the notification furnished to you will result in the
disallowance of the modification.
Marijuana Business Deduction. Enter the amount of any
expenditure that is eligible to be claimed as a federal income
tax deduction but is disallowed by section 280E of the
Internal Revenue Code.

Column 1 — Enter the name of each beneficiary, if a
distribution was made.
Column 2 — Mark the box if the beneficiary is a
nonresident of Missouri.
Column 3 — Enter the beneficiary’s social security
number.

Column

4 — Enter the beneficiary, charitable
beneficiary, estate or trust’s percentage of the distributable
net income.

8

Column

Line 1: Enter the sum of all positive adjustments (additions)

Column 6 — Enter the beneficiary, charitable beneficiary,
estate or trust’s share of the Missouri fiduciary adjustment.
Share of Missouri fiduciary adjustment is determined by
multiplying the amount from the total row by the percentage
in Column 4 for each row.

Line 2: Enter the sum of all negative adjustments

5 — Enter the beneficiary, charitable
beneficiary, estate or trust’s share of the distributable net
income. Share of distributable net income is determined by
multiplying the amount from the Total Row by the per­centage
in Column 4 for each row.

to the Missouri source income. List the qualifying
modifications and provide a brief description in the space
provided. For additional information regarding qualifying
addition modifications, refer to the instructions for Form
MO-1041, Part 1, Lines 1 through 9 (Missouri Fiduciary
Adjustment - see page 7 of the instructions).

(subtractions) to the Missouri source income. List the
qualifying modifications and provide a brief description in the
space provided. If you claim the Agriculture Disaster Relief
on this line please also report this on the Form MO-1041,
Page 2, Part 1, Line 17. For additional information regarding
qualifying subtractions modifications, refer to the instructions
for Form MO-1041, Part 1, Lines 11 through 16 (Missouri
Fiduciary Adjustment - see pages 7 and 8 of the instructions).

Enter the amount on the Estate or Trust Row on Form
MO-1041, Line 5 (subtraction) or Line 7 (addition).
The amount after each name is to be reported as an
adjustment, either as an addition or subtraction, from the
federal adjusted gross income. A copy of this part (or its
information) must be provided to each beneficiary.

Line 3: Enter this amount on the “Totals” Line on Part 4
(Allocation of Missouri fiduciary adjustments), Column 5.

Instructions for
Completing Form MO-NRF

Part 3: Missouri Source Federal Income Tax
Line 1: Federal income tax deduction - enter amount from
Schedule 5802, Part 2, Line 5b.

(This form should be completed and attached with Form
MO-1041.)

Line 2: Divide the Missouri source distributable net income
(Form MO-NRF, Part 1, Line 24) by the federal distributable
net income (Form MO-NRF, Part 1, Line 23). The percentage
cannot exceed 100 percent or be less than 0.000 percent.

Information for Filing
Mark the appropriate box if you are a Resident Estate or
Trust (With Nonresident Beneficiaries) or a Nonresident
Estate or Trust.

Line 3: Multiple Line 1 by the percentage on Line 3. Enter
this figure on Line 3 and on Part 5 (Missouri Taxable
Income), Line 6 of this form.

If you are a Resident Estate or Trust (with Nonresident
Beneficiaries), complete Parts 1, 2, 4, and 6 (omit Parts 3
and 5). If you are a Nonresident Estate or Trust complete
Parts 1–5 (omit Part 6).

Part 4: Shares of Missouri Source Fiduciary
Adjustment
Information to help complete this section is located on
Form MO-NRF, Part 4.

Part 1: Federal Distributable Net Income and
Missouri Source Distributable Net Income

Part 5: Missouri Taxable Income
Complete Lines 1 through 8. Included on Line 3, should be
the addition or subtraction of any capital gains or losses
used to determine distributable net income (see Part 1, Line
22 of Form MO-NRF). Enter the total from Line 9 on Form
MO-1041, Line 10.

The amounts entered in the federal column correspond to
lines on the Federal Form 1041. The amounts entered in
the Missouri column are from items derived from Missouri
sources.

Note:
Line 8 — If the estate or trust made contributions to a

Part 6: Shares of Missouri Source Income and
Deductions—Nonresident Beneficiary

qualifying healthcare sharing ministry, enter the amount
paid in 2023 as a negative figure. Do not include amounts
excluded from the federal taxable income. Attach an
explanation to the return. Failure to attach the requested
explanation will result in the disallowance of the deduction.

Information to help complete this section is located on Form
MO-NRF, Part 6.

Note:
Columns 1 through 4 — Indicate the amount reported

Line 22 — If a Capital Gain or a Capital Loss is shown on

on the Federal Schedule K-1 on the top line of each row
(Schedule K-1). Indicate the amount of Missouri source
income on the bottom of each row (MO). The figure for each
column can be located from Form MO-NRF Part 1, Missouri
source column. See the following table for line numbers:

this line, then the figure needs to be entered in Part 5, Line
3. Capital gains or losses must be added back or subtracted
to determine Missouri taxable income. If this line has a
negative figure then it must show as a positive figure on
Line 3. If this line is a positive figure then it must show as a
negative figure on Line 3.

Column	

Line 24 — Enter this amount on the “Totals” line on Part 4
(Allocation of Missouri Fiduciary Adjustment), Column 6.

Part 2: Modifications to Missouri Source Items
Form MO-NRF, Part 2, computes the Missouri modifications
to the Missouri source income.
9

Part 1, Missouri Source Column

1	

Line 2a

2	

Line 3

3	

Line 4a

4	

Lines 5–8
Form MO-1041 Instructions (Revised 12-2023)

Columns 5 and 6 — Depreciation and Other: Indicate

Line 3: Other federal income tax - Enter the total of Lines 2a, 4

the amount reported on the Federal Schedule K-1 on the
top line of each row (Schedule K-1). Indicate the amount of
Missouri source income on the bottom of each row (MO).

and 6 from Federal Form 1041, Schedule G.

Line 4: Total federal income tax - Enter total of Line 2 plus Line 3.
Line 5a: Total tax - Using the chart below, multiply the total
federal income tax from Line 1 by the appropriate percentage
and enter on Line 5a.

Instructions for
Completing Form 5802

If the amount on
Line 1 is:

Multiply by the amount
on Line 4 by:

Complete either Part 1 (resident estate or trust) or Part 2
(nonresident estate or trust) to determine the federal income
tax deduction for the MO-1041 or MO-NRF.

$25,000 or less	

35%

$25,001 to $50,000	

25%

Part 1: Use this part if the estate or trust is a resident of Missouri.

$50,001 to $100,000	

15%

$100,001 to $125,000	

5%

$125,001 or more	

0%

Line 1: Federal taxable income - Enter amount from MO-1041,
Line 1.

Line 2: Share of Missouri subtraction - Enter amount from MO-

Line 5b: Federal income tax deduction - Enter the amount from

1041, Line 5.

Line 5a, not to exceed $5,000. Enter Line 5b on the MO-NRF,
Part 3, Line 1.

Line 3: Share of Missouri addition - Enter amount from MO1041, Line 7.

Line 4: Missouri adjusted gross income - Enter total of Line 1
less Line 2 plus Line 3.

Line 5: Federal Income Tax - Enter amount from Federal Form
1041, Schedule G, Line 3.

Federal Privacy Notice
The Federal Privacy Act requires the Missouri Department of Revenue
(Department) to inform taxpayers of the Department’s legal authority for
requesting identifying information, including social security numbers, and to
explain why the information is needed and how the information will be used.

Line 6: Other federal income tax - Enter the total of Lines 2a, 4
and 6 from Federal Form 1041, Schedule G.

Line 7: Total federal income tax - Enter total of Line 5 plus Line 6.

Chapter 143 of the Missouri Revised Statutes authorizes the Department to
request information necessary to carry out the tax laws of the state of Missouri.
Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require
taxpayers to provide social security numbers.

Line 8a: Total tax - Using the chart below, multiply the total
federal income tax from Line 7 by the appropriate percentage
and enter on Line 8a.
If the amount on
Line 4 is:

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, and to
exchange tax information with the Internal Revenue Service, other states,
and the Multistate Tax Commission (Chapters 32 and 143, RSMo).
In addition, statutorily provided non-tax uses are: (1) to provide information
to the Department of Higher Education with respect to applicants for financial
assistance under Chapter 173, RSMo and (2) to offset refunds
against amounts due to a state agency by a person or entity (Chapter
143, RSMo). Information furnished to other agencies or persons shall be
used solely for the purpose of administering tax laws or the specific laws
administered by the person having the statutory right to obtain it [as
indicated above]. In addition, information may be disclosed to the public
regarding the name of a tax credit recipient and the amount issued to such
recipient (Chapter 135, RSMo). (For the Department’s authority to prescribe
forms and to require furnishing of social security numbers, see Chapters 135,
143, and 144, RSMo.)

Multiply by the amount
on Line 7 by:

$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%

Line 8b: Federal income tax deduction - Enter the amount
from Line 8a, not to exceed $5,000. Enter Line 8b on the
MO-1041, Line 2.

You are required to provide your social security number on your tax return.
Failure to provide your social security number or providing a false social security
number may result in criminal action against you.

Part 2: Use this part if the estate or trust is a nonresident of

Other Important Phone Numbers

Missouri and is completing Form MO-NRP, with the second box
marked, to determine Missouri taxable income.

General Inquiry Line

Line 1: Federal taxable income - Enter amount from MO-NRF,

(573) 751-1467

Download forms from our website:
dor.mo.gov/taxation/individual/tax-types/fiduciary/

Part 5, Line 5.

Suggestions for Tax System Improvements e-mail:
[email protected]

Line 2: Federal Income Tax - Enter amount from Federal Form
1041, Schedule G, Line 3.
10

2023 Tax Chart
To identify your tax rate use your Missouri taxable income from Form MO-1041, Line 10, and the chart in Section A (below).
Calculate your Missouri tax using the worksheet in Section B (below) or the online tax calculator at
mytax.mo.gov/rptp/portal/home/indiv-income-tax-calculator/.

Tax Rate Chart
	

If the Missouri taxable income is:						The tax is:

Section A

$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
	

Yourself	

Example A	

Section B

	1.	 Missouri taxable income (Form MO-1041, Line 10)			 $		

Example B

$3,090		

$12,000

	2.	 Enter the minimum taxable income for your tax
		 bracket (above)		 -	$		- 	

$2,414 		

8,449

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

$676		

$3,551

	

	4.	 Enter the percentage for your tax bracket (above)		 X		

%	 X	2.5%		

4.95%

	5.	 Multiply Line 3 by the percentage on Line 4		 =	$		

=	 $16.90		

$175.77

	6.	 Enter the tax from Section A, Tax Rate Chart
		(above)		+	$		

+	$24		

$234

	7.	 Total Missouri Tax - Add Line 5 and 6. Enter here
		 and on Form MO-1041, Line 11		 =	$		

=	 $41		

$410

($40.90
rounded to the
nearest dollar)

11

($409.77
rounded to the
nearest dollar)

Form MO-1041 Instructions (Revised 12-2023)