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Missouri Individual Income Tax Adjustments
Extracted from PDF file 2023-missouri-form-mo-a.pdf, last modified September 2023Individual Income Tax Adjustments
Reset Form Print Form Department Use Only Form (MM/DD/YY) 2023 Individual Income Tax Adjustments MO-A Attach to Form MO‑1040. Attach your federal return. See information beginning on page 13 to assist you in completing this form. Social Security Number Name - Spouse’s Social Security Number - - First Name M.I. Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix Additions Yourself (Y) 1. Interest on state and local obligations other than Missouri source . . . 2. Partnership Fiduciary S Corporation 1Y Spouse (S) . Business Interest Net Operating Loss (Carryback/Carryforward) Part 1 - Missouri Modifications to Federal Adjusted Gross Income - 00 1S . 00 *23340010001* 23340010001 Other (description) 3. Nonqualified distribution received from a qualified 529 plan not used for qualified expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Y . 00 2S . 00 3Y . 00 3S . 00 4. Food Pantry contributions included on Federal Schedule A . . . . . . . . 4Y . 00 4S . 00 5. Nonresident Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Nonqualified distribution received from a qualified Achieving a Better Life Experience Program (ABLE) not used for qualified expenses . . . . 7. Total Additions - Add Lines 1 through 6. Enter here and on Form MO-1040, Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 6Y . 00 6S . 00 7Y . 00 7S . 00 8. Interest from exempt federal obligations included in federal adjusted gross income - Attach a detailed list or all Federal Form(s) 1099 . . . . . 8Y . 00 8S . 00 9. Any state income tax refund included in federal adjusted gross income. 9Y . 00 9S . 00 10. Military Retirement Benefits (see Instructions on page 14) . . . . . . . . . . . 10Y . 00 10S . 00 Subtractions 11. Partnership Fiduciary Combat Pay Build America and Recovery Zone Bond Interest Net Operating Loss S Corporation Railroad Retirement Benefits Military (nonresident) MO Public-Private Transportation Act Business Interest 11Y . 00 11S . 00 12. Exempt contributions made to a qualified 529 plan . . . . . . . . . . . . . . . 12Y . 00 12S . 00 13. Qualified Health Insurance Premiums - Attach the Qualified Health Insurance Premiums Worksheet (Form 5695) and supporting documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Y . 00 13S . 00 Other (description) For Privacy Notice, see instructions. 1 MO-A Page 1 14. Missouri depreciation adjustment (Section 143.121, RSMo.) Part 1 Continued Sold or disposed property previously taken as addition modification 14Y 15. Exempt contributions made to a qualified Achieving a Better Life Experience Program (ABLE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Agriculture Disaster Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Business Income Deduction – see worksheet on page 16 . . . . . . . . . . 00 14S . 00 15Y . 00 15S . 00 16Y . 00 16S . 00 17Y . 00 17S . 00 18Y . 00 18S . 00 18. Total Subtractions - Add Lines 8 through 17. Enter here and on Form MO-1040, Line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete this section only if you itemize deductions on your federal return. Attach your Federal Form 1040 (pages 1 and 2) and Federal Schedule A. Part 2 - Missouri Itemized Deductions 1. Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12 . . . . . . . . . . . 1 . 00 2. 2023 Social security tax - (Yourself). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . 00 3. 2023 Social security tax - (Spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. 2023 Railroad retirement tax - Tier I and Tier II (Yourself) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. 2023 Railroad retirement tax - Tier I and Tier II (Spouse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 6. 2023 Medicare tax - Yourself and Spouse (see instructions on page 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. 2023 Self-employment tax (see instructions on page 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8. Total - Add Lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. State and local income taxes from Federal Schedule A, Line 5 or enter . 9 $0 if completing worksheet below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 8 . 00 11. Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below . . . . . . . . . . . . . 11 . 00 12. Missouri Itemized Deductions - Subtract Line 11 from Line 8. Enter here and on Form MO-1040, Line 14 . . . 12 . 00 Part 2 Worksheet - Net State Income Taxes, Line 11 10. Earnings taxes included in Line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 00 Complete this worksheet only if your total state and local taxes included in your federal itemized deductions (Federal Schedule A, Line 5d) exceeds $10,000 (or $5,000 for married filing separate filers). 1. Enter the sum of your state and local taxes on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. State and local income taxes from Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . 2 . 00 3. Earnings taxes included on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . . 3 . 00 4. Subtract Line 3 from Line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Divide Line 4 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 % 6. Enter $10,000 ($5,000 if married filing separately). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. Multiply Line 6 by percentage on Line 5. Enter here and on Missouri Itemized Deductions, . . . . . . . . . Line 11, above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 *23340020001* 23340020001 2 MO-A Page 2 Part 3 - Pension and Social Security/Social Security Disability Part 3 - Section A Public Pension Calculation - Pensions received from any federal, state, or local government. 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . . . 2 . 00 3. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. Select the appropriate filing status and enter amount on Line 4. • Married Filing Combined (joint federal) - $100,000 • Single, Head of Household, Married Filing Separate, and Qualifying Widow(er) - $85,000 . . . . . . . . . . . . 4 . 00 5. Subtract Line 4 from Line 3 and enter on Line 5. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . 5 . 00 6. Taxable pension for each spouse from public sources from Federal Form 1040 or Federal Form 1040-SR, Line 5b . . . . . . . . . . . . . . . . . 6Y . 00 6S . 00 7. Amount from Line 6 or $44,683 (maximum social security benefit), whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Y . 00 7S . 00 8. If you received taxable social security, complete Form MO-A, Lines 1 through 8 of Section C, and enter the amount(s) from Line(s) 6Y and 6S. See instructions if Line 3 of Section C is more than $0 . . . . . 8Y . 00 8S . 00 9. Subtract Line 8 from Line 7. If Line 8 is greater than Line 7, enter $0. . 9Y . 00 9S . 00 10. Add amounts on Lines 9Y and 9S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 00 11. Total public pension, subtract Line 5 from Line 10. If Line 5 is greater than Line 10, enter $0 . . . . . . . . . . . . . 11 . 00 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . . . 2 . 00 3. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. Select the appropriate filing status and enter the amount on Line 4. • Married Filing Combined (joint federal) - $32,000 • Single, Head of Household, and Qualifying Widow(er) - $25,000 • Married Filing Separate - $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 Part 3 - Section B Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source. 6. Taxable pension for each spouse from private sources from Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b . . . . . 6Y . 00 6S . 00 7. Amounts from Line 6Y and 6S or $6,000, whichever is less . . . . . . . . 7Y . 00 7S . 00 8. Add Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00 9. Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 . . . . . . . . . . . . . . 9 . 00 *23340030001* 23340030001 3 MO-A Page 3 Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction. 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2 . 00 3 . 00 2. Select the appropriate filing status and enter the amount on Line 2. • Married Filing Combined (joint federal) - $100,000 Part 3 - Section D Part 3 - Section C • Single, Head of Household, Married Filing Separate, and Qualifying Widow(er) - $85,000 . . . . . . . . . . . . 3. Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0 . . . . . . . . . . . . . . . . 4. Taxable social security benefits for each spouse from Federal Form1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . 4Y . 00 4S . 00 5. Taxable social security disability benefits for each spouse from Federal Form 1040 or 1040-SR, Line 6b . . . . . . . . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 6. Amount from Line(s) 4Y or 5Y, and 4S or 5S . . . . . . . . . . . . . . . . . . . 6Y . 00 6S . 00 7. Add Lines 6Y and 6S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8. Total social security/social security disability, subtract Line 3 from Line 7. If Line 3 is greater than Line 7, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00 . 00 Total Pension and Social Security/Social Security Disability Add Line 11 (Section A), Line 9 (Section B), and Line 8 (Section C) from Form MO-A. Enter total amount here and on Form MO-1040, Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: There is no longer a calculation for computing a military pension exemption since 100% of military retirement benefits can be subtracted from federal adjusted gross income. (The military retirement benefits must be included on your federal return, Line 5b). Please use MO-A, Part 1, Line 10 to claim your military subtraction. *23340040001* 23340040001 Ever served on active duty in the United States Armed Forces? Attach to Form MO‑1040. Attach your federal return. Instructions for Part 2 and 3 begin on page 16. 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/. MO-A Page 4 (Revised 12-2023) 4
Form MO-A - 2023 Individual Income Tax Adjustments
More about the Missouri Form MO-A Individual Income Tax TY 2023
We last updated the Individual Income Tax Adjustments in January 2024, so this is the latest version of Form MO-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form MO-A directly from TaxFormFinder. You can print other Missouri tax forms here.
Related Missouri Individual Income Tax Forms:
TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Missouri Form MO-A.
| Form Code | Form Name |
|---|---|
| Form MO-ATC | Adoption Tax Credit Claim |
View all 62 Missouri Income Tax Forms
Form Sources:
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-A from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Missouri Form MO-A
We have a total of thirteen past-year versions of Form MO-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form MO-A
Form MO-A - 2023 Individual Income Tax Adjustments
2022 Form MO-A
Form MO-A - 2022 Individual Income Tax Adjustments
2021 Form MO-A
Form MO-A - 2021 Individual Income Tax Adjustments
2020 Form MO-A
Form MO-A - 2020 Individual Income Tax Adjustments
2019 Form MO-A
Form MO-A - 2018 Individual Income Tax Adjustments
2018 Form MO-A
Form MO-A - 2018 Individual Income Tax Adjustments
2017 Form MO-A
2017 Individual Income Tax Adjustments
2016 Form MO-A
MO-A Individual Income Tax Adjustments
2015 Form MO-A
MO-A Individual Income Tax Adjustments
2014 Form MO-A
MO-A Individual Income Tax Adjustments
2013 Form MO-A
MO-A Individual Income Tax Adjustments
2012 Form MO-A
MO-A Individual Income Tax Adjustments
2011 Form MO-A
MO-A Individual Income Tax Adjustments
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