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

Information to Complete MO-PTS (Form MO-1040P)
MO-1040P - 2020 Property Tax Credit and Pension Exemption Short Form
2020

Form
MO-1040P
Property Tax Credit and Pension
Exemption 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 https://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 5 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 http://dor.mo.gov/personal/individual/
vendors.php#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 http://dor.mo.gov/personal/.

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 800-906-9887
or 888-227-7669 or visit https://www.irs.gov/filing/free-file-do-yourfederal-taxes-for-free.
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
	
Refund returns claiming a property tax credit: P.O. Box 3385, Jefferson City, MO 65105-3385
	
Balance due returns: P.O. Box 3370, Jefferson City, MO 65105-3370
	
Balance due returns claiming a property tax credit: P.O. Box 3395, Jefferson City, MO 65105-3395
2

WHAT’S INSIDE
Tax Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24		
Property Tax Credit Chart  . . . . . . . . . . . . . . . . . . . 29-31

Electronic Filing Options . . . . . . . . . . . . . . . . . . . . . 2, 32
Do You Have the Right Form? . . . . . . . . . . . . . . . . . . . . 3
Am I Eligible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Important Filing Information . . . . . . . . . . . . . . . . . . . 4-6
Information to Complete Form MO-1040P . . . . . .  6-12
Pension Exemption . . . . . . . . . . . . . . . . .  7, 10, 11, 21, 22
Itemized Deductions . . . . . . . . . . . . . . . . . . . . 7, 11, 12, 23
Information to Complete Form MO-PTS . . . . . . . . 12-14
Information to Complete Form MO-CRP  . . . . . . . . . 15
Consumer’s Use Tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

FORMS
Diagram of Form W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Form 1040P  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17-20
Form MO-PTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25-26		
Form MO-CRP  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Form 5674 (Verification of Rent Paid)  . . . . . . . . . . . 28
Form 1040V  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Property Tax Credit Filers - Please Note
To claim the Property Tax Credit:
•	 The maximum income level for residents who rent is $27,200 (after any exemption).
•	 The maximum income level for residents who own and occupy their home for the entire year is $30,000 (after any 	
	exemptions).
•	 The maximum credit for residents who own and occupy their home is $1,100. If you rent the maximum credit is $750.
NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

Failure to include required documentation or
information may reduce or delay your refund.

DO YOU HAVE THE RIGHT FORM?
You may use this tax form to file your 2020
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.
You cannot use this tax form if you:
	 1.	 Have income from another state;
	 2.	 Are filing an amended return;
	 3.	 Have military pay;
	 4.	 You have a Net Operating Loss (NOL);
5. You are a fiscal year filer;
	 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 Savings for
			
Tuition Program (MOST), or 		
			
other qualified 529 Plan;
		

		
c.	 Exempt contributions made to
			
or earnings from the Missouri
			
Savings 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.	 Railroad retirement modifications;
		
h.	 Negative bonus depreciation
adjustments;
		
i.	 Enterprise Zone or Rural
Empowerment Zone Modification;
		
j.	 Are a nonresident alien;
		
k.	 Are a nonresident stationed in
Missouri and you or your spouse
earned nonmilitary income while
in Missouri;
		
l.	 Qualified Health Insurance
Premiums;
		
m.	 Achieving a Better Life Experience
Program (ABLE) modifications;
		
n.	 Agriculture disaster relief income; or
		
o.	 Employee Stock Ownership Plan
(ESOP).
	 7.	 You are claiming:
		
a. 	 Miscellaneous Tax Credits (Form 	
			 MO-TC);

		

b.	 Credit made with the filing of an
Application for Extension of Time
to File (Form MO-60);
		
c.	 A deduction for other federal tax
(from Federal Form 1040 or 		
			
1040-SR and applicable schedules):
			
•	 Schedule 2, Part 1, Line 3;
			
•	 Schedule 2, Part 2, Line 6;
			
•	 Schedule 3, Part 1, Line 1;
			
•	 Schedule 2, Part 2, Line 7b; and
			
•	 Any recapture taxes included
				 on Schedule 2, Part 2, Line 10.
		
d.	 A Healthcare Sharing Ministry
deduction;
		
e.	 A Bring Jobs Home deduction;
		
f.	 Transportation Facilities deduction; or
		
g.	 First-Time Home Buyers deduction.
	 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.

Note: Use the property Tax Credit Claim (Form MO-PTC) if you are not required to file an individual income tax return, but you are eligible to
file for a Property Tax Credit.

3

Am I Eligible?
Use this diagram to determine if you or your spouse are eligible to claim
the Property Tax Credit (Circuit Breaker)
Start diagram by choosing Box 1 or Box 2 and follow to conclusion.

1
YES

Renters / Part-Year Owners - If single, is your total household income $27,200 or less?
If married filing combined, is your total household income $29,200 or less? If you are a
100 percent service connected disabled veteran, do not include VA payments.

OR

2

NO

N
NO O
T

Owned and occupied your home the entire year - If single, is your total household
income $30,000 or less? If married filing combined, is your total household income
$34,000 or less? If you are a 100 percent service connected disabled veteran, do not
include VA payments.

YES
Did you pay real estate taxes or rent on the home you occupied? Renters: If you rent from a
facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

YES
Can you truthfully state that you do not employ illegal or unauthorized aliens?

NO

NO

YES
Were you or your spouse
65 years of age or older
as of De­cem­ber 31, 2020,
and a Missouri resident
the entire 2020 calendar
year? If so, select Box A
on Form MO-PTS.

YES

NO

Are you or your
spouse 100
percent disabled
as a result of
military service?
If so, select
Box B on Form
MO-PTS.

NO

YES

Are you or
your spouse
100 percent
disabled? If so,
select Box C
on Form
MO-PTS.

NO

YES

Were you 60 years of
age or older as of
December 31, 2020,
and receiving sur­viving
spouse social security
benefits? If so, select
Box D on Form MO-PTS.

NO

E
L
I
G
I
B
L
E

YES

YOU ARE ELIGIBLE
This information is for guidance only and does not state complete law.
1. Are a resident and have less than $1,200 of Missouri
adjusted gross income;

TO OBTAIN FORMS
Visit the our Department’s website at http://dor.mo.gov/
personal/taxselector to use the Department’s form selector
to obtain specific tax forms.

2. Are a nonresident with less than $600 of Missouri
income; or
3. Have Missouri adjusted gross income less than the
amount of your standard deduction for your
filing status.

If you need to obtain federal forms, you can go to the IRS
website at www.irs.gov.

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, you must file
your Missouri return to get a refund of your Missouri
withholding. If you are not required to file a Missouri return
and you do not anticipate an increase in income, you may
change your Employee Withholding Allowance Certificate
(Form MO W-4) to “exempt” so your employer will not
withhold Missouri tax. If you are a nonresident alien, visit
https://dor.mo.gov/personal/nonresident/ for more
information.

IMPORTANT FILING
INFORMATION
This information is for guidance only and does not
state the complete law.
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:

WHEN TO FILE
The 2020 returns are due April 15, 2021.
4

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.

 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.

Example:
			

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, 2021.

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 4 on how to obtain Form MO-1040
and instructions.

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-1040P
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.

FILL-IN FORMS THAT AUTOMATICALLY CALCULATE
Visit http://dor.mo.gov/personal/individual/ 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.

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

MISSOURI RETURN INQUIRY
To check the status of your 2018, 2019 and 2020 return(s)
24 hours a day, visit http://dor.mo.gov/returnstatus or call
our automated individual income tax in­quiry line at (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 by text or
email each time the status of your tax return changes as it
is being processed by the Department of Revenue.

LATE FILING AND PAYMENT
Simple interest is charged on all delinquent taxes. The rate
will be updated annually and can be found on our website
at http://dor.mo.gov/intrates.php.
For timely filed returns, an addition to tax of 5 per­cent
(of the unpaid tax) is added if the tax is not paid by the
return’s due date.
For returns not filed by the due date, an addition to tax of
5 percent per month (of the unpaid tax) is added for each
month the return is not filed. The addition to tax cannot
exceed 25 per­cent.

ADDRESS CHANGE

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.

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. 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. You may complete
our online address change form at the following web address
http://dor.mo.gov/howdoi/addchange.php.

If you are unable to pay the tax owed in full on the due date,
please visit http://dor.mo.gov for your payment options.

WHERE TO MAIL YOUR RETURN
If you are due a refund or have no amount due, mail your
return and all required attachments to:
Department of Revenue
P.O. Box 2800
Jefferson City, MO 65105-2800

CONSUMER’S USE TAX
Use tax is imposed on the storage, use, or consumption of
tangible personal property in this state. The state use tax
rate is 4.225 percent. Cities and counties may impose an
additional local use tax. Use tax does not apply if the
purchase is subject to Missouri sales tax or otherwise
exempt. A purchaser is required to file a use tax return if
the cumulative 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, 2021.

If you have a balance due, mail your return, payment, and
all required attach­ments to:
Department of Revenue
P.O. Box 3395
Jefferson City, MO 65105-3395
All 2-D barcode returns, see page 2.

DOLLARS AND CENTS
Rounding is required on your tax return. Zeros have been
placed in the cents column on your return. For 1 cent
5

FILING FOR DECEASED INDIVIDUALS

100 PERCENT DISABLED PERSON

Any existing Power of Attorney (Form 2827) with the
Department of Revenue is terminated when the death of
the taxpayer is made known to the Department. A new
Form 2827 and verification of personal representative is
required after death of the taxpayer before any party may
discuss the taxpayer’s debt with the Department staff. If no
personal representative was appointed, submit verification
of the executor of the estate or distributee.

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.

If an individual passed away in 2020, a claim may be filed
by the surviving spouse if the filing status is “married filing
combined” and all other qualifications are met. If there is
no surviving spouse, the estate may file the claim.

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.

NON-OBLIGATED SPOUSE

A copy of the death certificate must be attached. If the
check is to be issued in another name, a Statement of
Person Claiming Refund Due a Deceased Taxpayer (Federal
Form 1310) must also accompany the claim. To obtain
Federal Form 1310, visit www.irs.gov/formspubs.

NAME, ADDRESS, ETC.
Print or type your name(s), address, and social security
num­ber(s) in the spaces pro­vided on the return. If the
taxpayer or spouse died in 2020, select the appropriate box.

INFORMATION TO
COMPLETE FORM
MO-1040P

LINE 1 - FEDERAL ADJUSTED GROSS INCOME
If your filing status is “married filing com­bined,” and both
spouses are reporting income, use the Worksheet on page
8 to split your income be­tween you and your spouse. The
com­bined income for you and your spouse must equal
the total federal adjusted gross income reported on your
federal return.

Property Tax Credit Claim/Pension Exemption (Form MO1040P) is a short form for taxpayers who are required to
file a Missouri Individual Income Tax Return and claiming a
pension exemption or Property Tax Credit Claim.

Splitting the income reduces the rate at which your
combined incomes are taxed and allows you to claim nonobligated spouse so you will not be held responsible for
your spouse’s debts to Missouri.

FEDERAL EXTENSION
Select the box at the top of Form MO-1040P, 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.

For all other filing statuses, use the chart below.
	

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-1040P. 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-1040P.

Federal Form

Line

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 (U.S. Individual Income Tax
Return - Federal Form 1040 or 1040-SR and applicable
schedules). Attach a copy of your federal return (pages 1
and 2).

LINE 5 - INCOME PERCENTAGES
Complete the chart below if both spouses have income:

AGE 62 THROUGH 64

Yourself	 Line 3Y______________ 		 divided by
	
Line 4	 ______________ 	=	_______________

If you or your spouse were ages 62, 63, or 64 by
December 31, 2020, select the appropriate box.

Spouse	 Line 3S_______________ 		 divided by
	
Line 4	 ______________ 	=	_______________

AGE 65 OR OLDER OR BLIND
If you or your spouse were 65 or older or blind and
qualified for these deductions on your 2020 federal
return, select the appropriate boxes.

The total entered on Line 5 must equal 100 percent round to the nearest whole number.
6

Note: If one spouse has negative income and the other
spouse has positive income (Example: your income is
$15,000 and your spouse’s income is $30,000), enter 0
percent on Line 5Y and 100 percent on Line 5S.

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 page 23. Attach a copy of your
federal return (pages 1 and 2) and Federal Schedule A.

LINE 6A - 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.

LINE 8 - PENSION AND SOCIAL SECURITY/SOCIAL
SECURITY DISABILITY/MILITARY EXEMPTION

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

If you or your spouse received a pension (public, private,
or military) social security, or social security disability,
complete pages 21 and 22 to see how much of your
pension may be tax free. Attach a copy of your federal
return (pages 1 and 2) and Form(s) 1099 and 1099-R.

Line

Federal Form 1040
or 1040-SR

•	 Federal Form 1040 or 1040-SR Line 22, 	
	Less;
•	 Federal Form 1040 or 1040-SR Line 27 	
	 and 29;
•	 Schedule 2, Part 1, Line 3;
•	 Schedule 3, Part 2, Lines 8 and 12c.

Federal Form 1040X

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

LINE 9 - LONG-TERM CARE INSURANCE DEDUCTION
If you paid premiums for qualified long-term care insurance
in 2020, you may be eligible for a deduction on your Missouri
income tax return. Qualified long-term care insurance is
defined as insurance coverage for a period of at least 12
months for long-term care expenses should such care
become necessary because of a chronic health condition or
physical dis­ability, including cognitive impairment or the loss
of functional capacity, thus rendering an individual unable
to care for themselves without the help of another person.
Complete the work­sheet below only if you paid premiums
for a qualified long-term care in­sur­ance policy and the policy
is for at least 12 months coverage.

LINE 6B - FEDERAL TAX PERCENTAGE
This percentage is based on the Missouri Adjusted
Gross Income reported on Line 4. See below examples:
	 Example 1: If Line 4 is $22,450, enter 35% on Line 6b.
	 Example 2: If Line 4 is $58,750, enter 15% on line 6b.
Missouri Adjusted Gross
Income Range (Line 4):

Worksheet for Long-Term Care Insurance Deduction

Federal Tax
Percentage:

	A.	Enter the amount paid for qualified
long-term care insurance policy. . . . . . . . . . A)	$_________________

$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%

		If you itemized on your federal return
and your federal itemized deductions
included medical expenses, go to
Line B. If not, skip to H.
	B.	Enter the amount from Federal
Schedule A, Line 4 . . . . . . . . . . . . . . . . . . . . B)	$_________________

LINE 6C - FEDERAL INCOME TAX DEDUCTION

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

Multiply Line 6a by percentage on Line 6b. If you selected
any filing status other than married filing combined on
Form MO-1040P, your federal tax deduction may not
exceed $5,000. If you selected married filing combined,
your federal tax cannot exceed $10,000.

	D.	Enter the amount of qualified
long-term care included on Line C . . . . . . . . D)	$_________________
	E.	Subtract Line D from Line C . . . . . . . . . . . . . E)	$_________________
	F.	Subtract Line E from Line B.
If amount is less than zero, enter “0”. . . . . . F)	 $_________________
	G.	Subtract Line F from Line A . . . . . . . . . . . . . G)	$_________________

LINE 7 - STANDARD OR ITEMIZED DEDUCTION

	H.	Enter Line G (or Line A if you did not
have to complete Lines B through G)
on Form MO-1040P, Line 9.

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-1040P, Line 7.

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

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.
	

Federal Form

LINE 13 - MISSOURI TAX
Calculate your tax by using your taxable income from
Form MO-1040P, Line 12Y and 12S, the Tax Rate Chart
(page 24, Section A), and the Tax Calculation Worksheet
(page 24, Section B). A separate tax must be computed
for you and your spouse.

Line

Federal Form 1040
or 1040-SR

12

Federal Form 1040X

2

7

LINE 21 - TRUST FUNDS

LINE 15 - 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. See Form W-2, Diagram 1, on
page 24.

You may donate part or all of your overpaid amount or
contribute additional payments to any of the trust funds
listed on Form MO-1040P and any two additional funds.
Additional Funds: If you choose to give to any of the
additional funds, enter the two-digit code in the spaces
provided on Line 21. If you want to give to more than two
additional funds, please sub­mit a contribution directly to
the fund. For additional information visit
https://dor.mo.gov/personal/trustfunds.php.

LINE 16 - ESTIMATED TAX PAYMENTS

Funds						Codes

Include any estimated tax payments made during 2020 and
any overpayment applied from your 2019 Missouri return.

American Cancer Society Heartland
	
Division, Inc. Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	01
American Diabetes Association Gateway Area Fund . . . . .  	02
American Heart Association Fund . . . . . . . . . . . . . . . . . . . . .  	03
Amyotrophic Lateral Sclerosis
(ALS - Lou Gehrig’s Disease) Fund . . . . . . . . . . . . . . . . . . . . . .  	05
Arthritis Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	09
Foster Care and Adoptive Parents Recruitment and
	
Retention Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	14
March of Dimes Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  	08
Missouri National Guard Foundation Fund . . . . . . . . . . . . . .  	19
Muscular Dystrophy Association Fund . . . . . . . . . . . . . . . . .  	07
National Multiple Sclerosis Society Fund . . . . . . . . . . . . . . .  	10
Pediatric Cancer Research Trust Fund . . . . . . . . . . . . . . . . .  	18

LINE 17 - PROPERTY TAX CREDIT
Complete the Property Tax Credit Schedule (Form MO-PTS)
to determine the amount of your property tax credit. See
Information to Complete Form MO-PTS on pages 12
through 14.

LINE 20 - APPLY OVERPAYMENT TO
NEXT YEAR’S TAXES
You may apply any portion of your refund to next year’s taxes.

Worksheet for Line 1 - Instructions for Completing the Adjusted Gross Income Worksheet
Missouri law requires a combined return for married couples filing together. A combined return means taxpayers are required to split their total federal
adjusted gross income (including other state income) between spouses when beginning the Missouri return.
Splitting the income can be as easy as adding up your separate Form(s) W-2 and Miscellaneous Income (Federal Form) 1099.
Or it may require allocating to each spouse the percentage of ownership in jointly held property, such as businesses, farm
operations, dividends, interest, rent, and capital gains or losses. State refunds should be split based on each spouse’s 2019 Missouri tax withheld, less
each spouse’s 2019 tax liability. The result should be each spouse’s portion of the 2019 refund. Taxable social security benefits must be allocated by
each spouse’s share of the benefits received for the year.
The worksheet below lists income that is included on your federal return, along with federal line references. Find the lines that apply to your federal
return, split the income between you and your spouse, and enter the amounts on the worksheet. When you have completed the worksheet, transfer
the amounts from Line 18 to Form MO-1040P, Lines 1Y and 1S.
Note: Remember, the incomes listed separately on Line 18 of this worksheet must equal your total federal adjusted gross income when added
together.
Federal Form 1040 or
Federal Form 1040-SR

Adjusted Gross Income Worksheet for Combined Return
1.	 Wages, salaries, tips, etc.
2.	 Taxable interest income
3.	 Dividend income
4.	 State and local income tax refunds (from Schedule 1, Part 1)
5.	 Alimony received (from Schedule 1, Part 1)
6.	 Business income or loss (from Schedule 1, Part 1)
7.	 Capital gain or loss
8.	 Other gains or losses (from Schedule 1, Part 1)
9.	 Taxable IRA distributions
10.	 Taxable pensions and annuities
11.	 Rents, royalties, partnerships, S corporations, trusts, etc.		
	 (from Schedule 1, Part 1)
12.	 Farm income or loss (from Schedule 1, Part 1)
13.	 Unemployment compensation (from Schedule 1, Part 1)
14.	 Taxable social security benefits
15.	 Other income (from Schedule 1, Part 1)
16.	 Total (add Lines 1 through 15)
17.	 Less: federal adjustments to income
18.	 Federal adjusted gross income (Line 16 less Line 17)
	 Enter amounts here and on Lines 1Y and 1S, Form MO-1040P

8

1
2b
3b
1
2a
3
7
4
4b
5b
5
6
7
6b
8
10c
11

Y - Yourself

S - Spouse

00
00
00
00
00
00
00
00
00
00

1
2
3
4
5
6
7
8
9
10

00
00
00
00
00
00
00
00
00
00

00 11

00

12
13
14
15
16
17

00
00
00
00
00
00

00 18

00

00
00
00
00
00
00

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 to process the check electronically
upon receipt. Do not postdate. The De­partment may
electronically resubmit checks returned for in­suf­fi­cient or
uncollected funds.

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.
The minimum contribution is $1, or $2 if married filing
combined for the fol­lowing funds: Workers’ Mem­orial Fund,
Childhood Lead Testing Fund, Missouri Military Family
Relief Fund, General Revenue Fund, Missouri National
Guard Foundation 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.

If you mail your payment after your return is filed, attach your
payment to the Income Tax Payment Voucher (Form MO1040V) found on page 16.
Electronic Bank Draft (E-Check): By entering your bank
routing number and checking account number, you can
pay on­line at http://dor.mo.gov or by calling (888) 9290513. There will be a convenience fee to use this service.

The minimum contribution is $1, not to exceed $200, for
the following ir­revo­cable 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 Sclerosis Society Fund.

Credit Card: The Department accepts MasterCard,
Discover, Visa, and American Express. To pay online, visit
our website at http://dor.mo.gov or by calling (888) 9290513. The convenience fees listed below will be charged to
your account for processing credit card payments:
	 mount of Tax Paid	
A
	 $0.00 - $50.00	

LINE 22 - MISSOURI 529 EDUCATION
PLAN DEPOSIT
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).

Convenience Fee
$1.25

	 $50.01 - $75.00	

$1.75

	 $75.01 - $100.0	

$2.15

	 $100.01 and up	

2.15%

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 23 - REFUND
Subtract Lines 20, 21, and 22 from Line 19 and enter on
Line 23.

SIGN RETURN

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. Your property tax credit may be applied to any
property tax credit or individual income tax liability pursuant
to Section 143.782, RSMo. You will be notified if your
re­fund is offset against any debt(s).

You must sign Form MO-1040P. 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 or delegate
to release information regarding your tax account to your
preparer or any member of the preparer’s firm, indicate by
select­ing the “yes” box below the signature line.

LINE 24 - AMOUNT DUE

For all tax years beginning on or after January 1, 2020,
each and every income tax return or claim for a refund
prepared by a paid tax return preparer shall be signed
by the paid 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 the amount due is greater than $500, you may owe an
underpayment of estimated tax penalty. Complete the
Underpayment of Estimated Tax for Individuals (Form MO2210). This form can be found on our website at
dor.mo.gov/forms/.
If you owe a penalty you cannot file a Property Tax Credit/
Pension Exemption (Form MO-1040P). You must file an
Individual Income Tax Return (Form MO-1040) and attach
Form MO-2210.
Payments must be postmarked by April 15, 2021, to avoid
interest and late pay­ment charges. The Department of
Rev­e­nue offers several payment options.

9

ATTACHMENTS

LINE 6 - TAXABLE PUBLIC PENSION
Include the taxable 2020 public and military pension(s) for
each spouse. This information can be found on Federal Form
1040 or Federal Form 1040-SR, Line 5b.

1.	 All Form(s) W-2 and 1099
2.	Copy of federal return, pages 1 and 2, and Federal
Schedule A:
	

Do not include any payments from private pensions, social
security benefits, or railroad retirement payments on this
line. (Exception: If you are 100 percent disabled, you may
consider railroad retirement as taxable public pension.)

•	if you itemized your deductions on Line 7, Missouri
Itemized Deductions; or

	 •	 if you have an entry on Line 9, Long-term Care 		
		 Insurance De­duc­tion.
3.	A copy of paid property tax re­ceipt, Verification of Rent
Paid (Form 5674), and Certification of Rent Paid (Form
MO-CRP) if you claimed the Property Tax Credit on Line 17

LINE 8 - SOCIAL SECURITY OR SOCIAL
SECURITY DISABILITY EXEMPTION

4.	Documentation (a copy of Social Security Benefit
Statement - Form SSA-1099, letter from Social Se­curity
Ad­min­is­tra­tion, letter from De­part­ment of Veterans
Affairs) of the applicable qualification under which you
are filing Form MO-PTS

Include the amount from Individual Income Tax
Adjustments Page 22, Section C (social security or social
security disability calculation), unless you are a single
individual with income greater than $85,000 or a married
couple with income greater than $100,000. For single
individuals with income greater than $85,000, enter the
amount from Line 8 of Section C. For married couples
with income greater than $100,000, multiply Line 8 by the
percentages on Line 3Y and 3S of the worksheet for Lines
4 and 5 (in the next column), and enter those amounts
here. If the social security or social security disability
exemption, Section C, Line 8 is $0, enter $0 on line 8 of
the public pension calculation.

5.	Federal Form 1310 and a copy of death certificate if
filing for a de­ceased individual

MAIL FORM MO-1040P, ATTACHMENTS,
AND PAYMENT (IF NECESSARY)
Refund or no amount due:
	 Department of Revenue, P.O. Box 2800,
	 Jefferson City, MO 65105-2800
Balance due:
	 Department of Revenue, P.O. Box 3395,
	 Jefferson City, MO 65105-3395

PRIVATE PENSION CALCULATION
LINE 2 - TAXABLE SOCIAL SECURITY BENEFITS

All 2-D barcode returns, see page 2.

Include the taxable 2020 social security benefits. This
information can be found on Federal Form 1040 or 1040SR, Line 6b.

PENSION AND SOCIAL
SECURITY/SOCIAL SECURITY
DISABILITY/MILITARY EXEMPTION

LINE 6 - TAXABLE PENSION

If you are claiming a pension, social security, social
security disability, or military exemption, you must attach
a copy of your federal return (pages 1 and 2), Form(s)
1099-R, and SSA-1099. Failure to provide this information
will result in your exemption being disallowed.

Include the taxable 2020 pension received from private
sources for each spouse. This information can be found on
Federal Form 1040 or Federal Form 1040-SR, Line 4b and
5b.

PUBLIC PENSION CALCULATION

Do not include any payments from public pensions, social
security benefits, or railroad retirement payments on
this line.

PUBLIC PENSION CALCULATION

SOCIAL SECURITY OR SOCIAL
SECURITY DISABILITY CALCULATION

Public pensions are pensions received from any federal,
state, or local government. If you have questions about
whether your pension is a public or a private pension,
contact your pension administrator.

LINE 4 - TAXABLE SOCIAL SECURITY BENEFITS
To claim the social security exemption, you must be age 62
or older. An individual that receives social security retirement
benefits, partial benefits at age 62, full benefits at age 65
or older, or a disabled individual receiving Social Security
Disability Income (SSDI), who reaches full retirement age
during the taxable year and receives retirement benefits
should include on Line 4 the amount of federal taxable
benefits, which can be found on Federal Form 1040 or 1040SR, Line 6b.

LINE 1 - MISSOURI ADJUSTED GROSS INCOME
Include your Missouri adjusted gross income from Form
MO-1040P, Line 4.

LINE 2 - TAXABLE SOCIAL SECURITY BENEFITS
Include the taxable 2020 social security benefits for each
spouse. This information can be found on Federal Form
1040 or Federal Form 1040-SR, Line 6b.
10

MILITARY PENSION CALCULATION

Taxable social security benefits must be allocated by
each spouse’s share of the benefits received for the year.
To determine each spouse’s portion of the taxable social
security on Line 4, complete the Worksheet for Lines 4
and 5 on page 11.

A military pension is a pension received for your service
in a branch of the armed services of the United States,
including the Missouri Army Reserve and Missouri National
Guard. You must reduce your military pension exemption
by any portion of your military pension that is included in
the calculation of your public pension exemption. Make sure
you complete the Public Pension Calculation (Section A)
before you calculate your military pension exemption.

LINE 5 - TAXABLE SOCIAL SECURITY DISABILITY
A disabled individual receiving Social Security Disability
Income (SSDI) for the entire taxable year should enter on
Line 5 the amount of federal taxable benefits, which can
be found on Federal Form 1040 or 1040-SR, Line 6b.

LINE 1 - TAXABLE MILITARY RETIREMENT
Include your total military retirement benefits reported on
Federal Form 1040 or Federal Form 1040-SR, Line 5b.
If you are filing a combined return and both spouses had
military retirement, combine those amounts on Line 1.

Taxable social security disability benefits must be
allocated by each spouse’s share of the benefits received
for the year. To determine each spouse’s portion of the
taxable social security disability on Line 5, complete
worksheet below.

LINE 2 - TAXABLE PUBLIC PENSION

Worksheet for Lines 4 and 5

Include your total retirement benefits from public sources
(including military) reported on Federal Form 1040 or
Federal Form 1040-SR, Line 5b. If you are filing a combined
return and both spouses had retirement benefits from
public sources, combine those amounts on Line 2.

	 1.	Total social security - Enter amount from:	 1)	___________

		• Federal Form 1040 or 1040-SR, Line 6a
	
Yourself	
Spouse
2.		Enter each spouse’s portion of
		the total social security . . . . . . . . . . 2Y________ 	2S________
3.		Divide Line 2Y and 2S by Line 1 . . . 3Y_______ %	3S_______ %
4.		Taxable social security
		Enter amount from:	
4)____________
		• Federal Form 1040 or 1040-SR, Line 6b
5.		Multiply Line 4 by percentages
		on 3Y and 3S and enter amounts
		here and on Lines 4 or 5 of Section C______ 5Y	_________5S	

LINE 4 - MILITARY BENEFITS INCLUDED IN
PUBLIC PENSION EXEMPTION
Multiply the percentage calculated on Line 3 of Section D
by the total public pension amount reported on Line 11 of
Section A. If you did not claim a public pension, enter $0.

ITEMIZED DEDUCTIONS

Note: A taxpayer filing single, head of household, qualifying
widow(er), or married filing separate may not enter amounts
on both Line 4, Taxable Social Security Benefits, and Line 5,
Taxable Social Security Disability Benefits. Report only Social
Security Benefits on Line 4 and Social Security Disability
Benefits on Line 5. However, if you are married filing a
combined return, one spouse may enter an amount on Line
4 and the other spouse may enter an amount on Line 5.

You cannot itemize your Missouri de­duc­tions if you took
the standard deduction on your federal return. See page
7, Line 7. You must itemize your Missouri de­duc­tions if you
were required to itemize on your federal return.

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.

2020
Box 3. Benefits Paid in 2020

Box 4. Benefits Repaid to SSA in 2020

Box 5. Net Benefits Repaid for 2020 (Box 3 minus box 4)

LINES 2 AND 3 - SOCIAL SECURITY TAX

Benefits for 2020	

Include the amount of the social security tax withheld
from your Form(s) W-2. This amount cannot exceed
$8,537. Enter the total on Line 2. Repeat for your spouse
and enter the total on Line 3.

$8,400.00

LINES 4 AND 5 - RAILROAD RETIREMENT TAX
Include the amount of railroad retirement tax withheld from
your wages, Tier I and Tier II, during 2020. This amount
cannot exceed $13,550 (Tier I maximum of $8,537 and Tier
II maximum of $5,013). Enter the total on Line 4. Repeat for
your spouse and enter the total on Line 5.

*Includes: $12.00 Paid in 2020 for 2019

(12-2020)

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 less either
11

FORM MO-PTS

the amount entered on Federal Form 1040 or Federal
Form 1040-SR, Schedule 3, Part 2, Line 10, or, if only one
employer, the amount refunded by the employer.

Information to Complete Form MO-PTS

LINE 6 - 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).

If you qualify for the Property Tax Credit you must attach
Form MO-PTS to your Form MO-1040P and mail to: Missouri
Department of Revenue, P.O. Box 2800, Jefferson City, MO
65105-2800.
Important: You must complete Form MO-1040P, Line 1
through Line 4, before you complete Form MO-PTS.
Note: If your filing status on Form MO-1040P is married
filing combined, but you and your spouse lived at different
addresses the entire year, you may file a separate Property
Tax Credit Claim (Form MO-PTC). Do not include spouse
name or social security number if you selected married
filing separate. (Example: One spouse lives in a nursing
home or residential care facility while the other spouse
remains in the home the entire year.) If filing a separate
Form MO-PTC, you cannot take the $2,000 or $4,000
deduction on Line 9 and you cannot calculate your
Property Tax Credit on Form MO-PTS.

•	 Wage income: Form(s) W-2, Box 6, plus Line 7 of Federal 	
	 Form 8959, less Line 22 of Federal Form 8959;
•	 Railroad retirement compensation:
	 Railroad retirement Medicare tax withheld on Form(s)
W-2, Box 14, plus Line 17 of Federal Form 8959, less
Line 23 of Federal Form 8959.

LINE 7 - 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
•	 Less Federal Schedule 1, Part 2, Line 14
•	 Plus Federal Form 8959, Line 13

Qualifications
Select the applicable box to indicate under which
qualification you are filing the Form MO-PTS. See “Am I
Eligible” chart on page 4. You must select a qualification
box to be eligible for the credit. Select only one box.
Attach the appropriate documentation to verify your
qualification. (The required documentation is listed behind
each qualification on Form MO-PTS.)

LINE 9 - STATE AND LOCAL INCOME TAXES
Include the amount of income taxes from Federal Form 1040
or Federal Form 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 exceed this limit,
use the worksheet on page 23, Part 2 worksheet to determine
the state income tax portion of the state tax deduction.

Helpful Hints
If you are married and lived together any part of the year, you must
file married filing combined and include all household income.
Please use the social security number of the person filing the claim.

LINE 10 - EARNINGS TAXES

LINE 2 - SOCIAL SECURITY BENEFITS

If you entered an amount on Line 9 and you live or work in
the Kansas City or St. Louis area, you may have included
earnings taxes. Include on Line 10 the amount of earnings
taxes withheld shown on Form(s) W-2. See page 24,
Diagram 1, Box 19.

Enter the amount of nontaxable social security benefits
you, your spouse, and your minor children received
before any deductions and the amount of social security
equivalent railroad retirement benefits. See the following
to deter­mine nontaxable benefits:

LINE 12 - TOTAL MISSOURI ITEMIZED DEDUCTIONS
If your total Missouri itemized deductions are less than
your standard deduction (see page 7, Line 7) you should
take the standard deduction on page 2 of Form MO1040P, Line 7, unless you were required to itemize your
federal deductions. If you are required to itemize on the
federal return, you must use the itemized amount from the
itemized worksheet. Attach a copy of Federal Form 1040
or Federal Form 1040-SR (pages 1 and 2) and Federal
Schedule A.

•	 Federal Form 1040 or Federal Form 1040-SR, Line 6a
	 less Line 6b
•	Form SSA-1099 or Payments by the Railroad
Retirement Board (Federal Form RRB-1099), total
amount before deductions (if you did not include an
amount on Federal Form 1040 or Federal Form 1040SR).
Lump sum distributions from the Social Security
Administration or other agencies must be claimed in the
year in which they are received. Attach Form SSA-1099 or
RRB-1099 (TIER I).

12

LINE 6 - PUBLIC ASSISTANCE

Helpful Hints
• Wait to file your return until you receive your Form SSA-1099 in
January 2021. This form will list your benefits for the entire 2020
year. See the sample Form SSA-1099 on page 11.

Include the amount of public assistance, Supplemental
Security Income (SSI), child support, and Tem­porary
As­sis­tance (TA) payments recieved by you, your spouse,
and your minor children. Temporary Assistance payments
include Temporary Assistance for Needy Families (TANF)
payments. In Missouri, the program is referred to as
Temporary Assistance (TA). This includes any payments
received from the government. Do not include the value
of commodity foods, food stamps, or heating and cooling
assistance.
Attach a letter from the Social Security Administration
that includes the total amount of assistance received and
Form 1099 from Employment Security, if applicable.

• If you are receiving railroad retirement benefits, you should receive
two forms. Form RRB-1099R shows annuities and pensions. Form
RRB-1099 shows your social security equivalent railroad retirement
benefits. Include the amount from Form RRB-1099 that states
social security equivalent (usually Tier I) on Line 2.

LINE 3 - EXEMPT INTEREST AND PENSION
Enter the amount of pensions, an­nuities, dividends, rental
income, exempt unemployment compensation, or exempt
interest in­come not included on Form MO-PTS, Line 1. (Do
not include amount of excludable costs of pensions or
annuities.) See the following to determine the amount of
your nontaxable pension or exempt interest:

Helpful Hints
• Supplemental Security Income (SSI) is paid by the Social Security
Administration. You have to request an SSI form indicating total
benefits received either through a my Social Security account
at www.ssa.gov/myaccount, by calling 1-800-772-1213, or 		
	 contacting your local Social Security office. If you have minor
children who receive SSI benefits, the children do not qualify for
a credit. However, if you qualify for a credit, you must include the
children’s SSI benefits on Line 6.

•	 Form(s) 1099-R - Total amount before deductions
	 not included on Form MO-1040P, Line 4 (Missouri
	 ad­justed gross income).
•	 Form(s) 1099-INT - Total amount not included on Form 	
	 MO-1040P, Line 4 (Missouri ad­justed gross income).
If grants or long-term care benefits are made payable to a
nursing facility, do not include as income or rent.

• If you recieve temporary assistance from the Children’s Division
(CD) or Family Support Division (FSD), you must include all cash
benefits received for your entire household. The Department
of Revenue verifies this information and failure to include total
benefits may delay your refund.

LINE 4 - RAILROAD RETIREMENT BENEFITS
Form MO-1040P does not have provisions for subtracting
railroad retirement benefits from federal adjusted gross
income. To allow this modification, you must file Form
MO-1040. See page 4 for information on how to obtain
forms.

LINE 7 - NONBUSINESS LOSS(ES)
Complete Line 7 only if nonbusiness loss(es) reduced the
amount reported on Form MO-PTS, Line 1. If Line 1 was
re­duced by nonbusiness loss(es), add back the amount of
the loss on Line 7. A nonbusiness loss is a loss of income
that did not result from a trade or business. (Loss(es) from
Federal Form 1040 or Federal Form 1040-SR, Schedule F and
Schedule C are considered bus­i­ness loss(es) and should not
be included here.)

LINE 5 - VETERAN BENEFITS
If a veteran is 100 percent disabled not due to military
service, payments and benefits must be included on line 5.
Veteran payments and benefits include education and training
allowances, disability compensation, grants, and insurance
proceeds.

LINE 9 - FILING DEDUCTION

If a veteran is 100 percent disabled as a result of military
service, do not include veteran payments and benefits as
household income on Form MO-PTS.

If you are Single or Married Living Separate, enter $0 on
Line 9.

If a veteran is less than 100 percent disabled, but is unable
to engage in substantial gainful activity due to medical
impairments(s) resulting entirely from military service, and
such medical impairment(s) can be expected to result in
death or has lasted or can be expected to last continuously
for at least twelve months, do not include veteran payments
and benefits as household income on Form MO-PTS.

If you are Married and Filing Combined, see below to
determine the amount to enter on Line 9.
•	If you RENTED or DID NOT OWN your home for the
entire year, enter $2,000 on Line 9.
•	If you OWNED and OCCUPIED your home for the entire
year, enter $4,000 on Line 9.

A letter from the Veterans Administration detailing the
amount of benefits or confirming the disability is 100 percent
from military service must be attached.

LINE 10 - NET HOUSEHOLD INCOME
Subtract Line 9 from Line 8 and enter amount on Line 10.
If you RENTED or DID NOT OWN and occupy your home
for the entire year, the amount you enter on Line 10 cannot
exceed $27,200. If the amount of your net household income
on Line 10 is above $27,200, you are not eligible for the
credit. There is no need to complete and submit the Form
MO-PTS.

Note: To request a copy of the letter, call the Veterans
Administration at (800) 827-1000. If you are a surviving
spouse receiving social security and your spouse was 100
percent disabled as a result of military service, all veteran
payments and benefits must be included.

13

If you OWNED and OCCUPIED your home for the entire
year, the amount you enter on Line 10 cannot exceed
$30,000. If the amount of your net household income on
Line 10 is above $30,000, you are not eligible for the credit.
There is no need to complete and submit Form MO-PTS.

Example: Ruth has 10 acres surrounding her house. She
needs to use a Form 948, because she is only entitled to
receive credit for 5 acres. By her calculations, she enters
$500 on Form 948, Line 6. Ruth also used 15 percent of her
house for her business. She will multiply $500 by 85 percent
and enter this figure ($425) on Form MO-PTS, Line 11.

Note: Your home or dwelling is the place in which you
reside in Missouri, whether owned or rented, and the
surrounding land, not to exceed five acres, as is reasonably
necessary for use of the dwelling as a home. A home may
be part of a larger unit such as a farm or building partly
rented or used for business.

LINE 12 - RENT YOUR HOME
Complete one Certification of Rent Paid (Form MO-CRP)
for each rented home (including mobile home or lot) you
occupied during 2020. The Form MO-CRP is on page 27
and Verification of Rent Paid (Form 5674) on page 28.
If you rent from a facility that does not pay property
taxes, you are not eligible for a Property Tax Credit.

LINE 11 - OWN YOUR HOME
If you owned and occupied your home, include the
amount of real estate tax you paid for 2020 only,
or $1,100, whichever is less. Do not include special
assessments (sewer lateral), penalties, service charges,
and interest listed on your tax receipt. You can only claim
the taxes on your pri­mary residence that you occupy.
Secondary homes are not eligible for the credit.

Helpful Hints
If you receive low income housing assistance, the rent you claim
may not exceed 40 percent of your income. Please claim only the
amount of rent you paid or your refund will be delayed or denied.

Add the totals from Line 9 on all Form(s) MO-CRP
completed, and enter the amount on Line 12, or $750,
whichever is less. Attach a completed Verification of
Rent Paid (Form 5674), along with Form(s) MO-CRP.
You cannot claim any fees or deposits such as, return
checks, late payment(s), security, and cleaning, pet(s), etc.
If your gross rent paid exceeds your household in­come,
you must attach a detailed statement explaining how the
additional rent was paid or the claim will be denied.

Attach a copy of paid real estate tax receipt(s) from the
county and/or city collector’s office.
If your home or farm has more than five acres or you own
a mobile home and it is classified as personal property, an
Assessor’s Certification (Form 948) must be attached with
a copy of your paid personal or real property tax receipt.
Your county assessor will complete this form on your
request. If you own a mobile home and it is classified as
real property, a Form 948 is not needed. In such cases,
you can claim property tax for the mobile home and rent
for the lot, if applicable.

If you have the same address as your landlord, please
verify the number of occupants and living units.
LINE 13 - TOTAL REAL ESTATE TAX/RENT PAID

Helpful Hints
• Real estate tax paid for a prior year cannot be claimed on this
form. To claim real estate taxes for a prior year, you must file a
claim for that year. (Example: If you paid your 2019 real estate
tax in calendar year 2020, you must file a 2019 Property Tax
Credit Claim.)

Add amounts from Form MO-PTS, Lines 11 and 12 and enter
amount on Line 13, or $1,100, whichever is less.
Example: Ester owns her home for three months and
pays $100 in property taxes. For nine months she rents an
apartment and pays $4,000 in rent. The amount on Line
9 of the MO-CRP is $800 ($4,000 x 20%). Form MO-PTC,
Line 9 is $100, Line 10 is $750 ($750 is the limit on Line
10) and Line 11 is $850.

• If you own your home and other adults (other than spouse)
live there and pay rent, the rent must be included in your federal
adjusted gross income.

A credit will not be allowed on vehicles and other items
listed on the personal property tax receipt.

LINE 14 - PROPERTY TAX CREDIT
Apply Lines 10 and 13 to the Property Tax Credit Chart
on pages 29 through 31 to determine the amount of your
prop­er­ty tax credit and enter amount on Line 14. If you
have another income tax or property tax credit liability,
this property tax credit may be applied to that liability
in accordance with Section 143.782, RSMo. You will be
notified if your credit is offset against any debts.

If you submit more than one receipt from a city or county
for your residence, please submit a letter of explanation.
If you share a home, report only the portion of real estate
tax that was actually paid by you.
If you sold or purchased your home during the year, attach
a copy of the seller’s or buyer’s agreement to your claim.
If you use your home for business purposes, the percentage
of your home that is used for business purposes must be
subtracted from your real estate taxes paid. If you need to
use a Form 948 to calculate the amount of real estate tax,
you must subtract the percentage of your home that is
used for business purposes from the allowable real estate
taxes paid calculated on the Form 948.
14

Helpful Hints
To determine your credit, use the 2020 Property Tax Credit
Chart on pages 29-31. Lines are provided on the chart to help
you figure this amount.
Example: Ruth paid $1,200 in real estate tax and her total
household income was $15,000. Ruth will apply her tax paid
and her total household income to the chart to figure out her
credit amount. Even though Ruth paid $1,200 in real estate
tax, the maximum allowed credit is $1,100. Ruth will use
$1,100 as tax paid and her total household income of $15,000
to make the comparison. When using the chart, Ruth finds
where $15,000 and $1,100 “meet” to figure her credit. The
two numbers “meet” on the chart where the credit amount
is $1,059. Ruth will get a $1,059 credit for the real estate tax
she paid.

INFORMATION TO
COMPLETE FORM
MO-CRP
Form MO-CRP must be completed by taxpayers who rented
their home and are submitting a Property Tax Credit Claim.
If you rent from a facility that does not pay property tax, you
do not qualify.
Step 1: Enter all information requested on Lines 1-5. If rent
is paid to a relative, the relationship to the landlord
must be indicated on Line 1. Your claim may be
delayed if you fail to enter all required information.
Step 2:	 Enter on Line 6 the gross rent paid. Exclude rent
	
paid for any portion of your home used in the
	
production of income, and the rent paid for 		
	
surrounding land with attachments not necessary 	
	
nor maintained for homestead purposes. Also,
	
exclude any rent paid to your landlord on your
	
behalf by any organization.
Step 3:	 If you were a resident of a nursing home or 		
	
boarding home during 2020, use the applicable
	
percentage on Line 7. If you lived in a hotel and 		
	
meals were included in your rent payment, enter 50
	
percent; otherwise enter 100 percent. If two or
more unmarried individuals over 18 years of age
shared a residence and each paid part of the rent,
enter the total rent on Form MO-CRP, Line 6 and
select the appropriate percentage on box G of
Line 7. If the rent receipt is for the total rent amount,
then the percentage on box G of the Form MO-CRP
must be used to determine your credit.
Step 4:	 Multiply Line 6 by the percentage on Line 7. Enter 	
	
this amount on Form MO-CRP, Line 8.
Step 5:	 Multiply Line 8 by 20 percent and enter the result
	
on Line 9. Add the totals from Line 9 on all 		
	
completed Form(s) MO-CRP and enter the amount 	
	
on Line 12 of Form MO-PTS.
Helpful Hints
• An apartment is a room or suite of rooms with separate 		
	 facilities for cooking and other normal household functions.
• A boarding home is a house that provides meals, lodging, and 	
	 the residents share common facilities.

15

Form

MO-1040V

2020 Individual Income Tax Payment Voucher

What Is Form MO-1040V and Why Should I Use It?
How Do I Make My Payment?
Form MO-1040V, Individual Income Tax Payment Voucher, is the
•	Make your check or money order payable to the “Missouri Departvoucher you send with your payment when you do not make the payment of Reve­nue.” Do not send cash. Do not postdate your check;
ment with your income tax return. It is similar to vouchers returned with
it will be cashed upon receipt. The Department of Revenue may
loan, utility, and credit card payments. Form MO-1040V ensures that
collect on checks returned for insufficient or uncollected funds elecyour payment will be processed more efficiently and accurately. Form
tronically. (U.S. funds only)
MO-1040V allows you to file your completed income tax return and
•	Write your name, address, SSN, daytime telephone number, and
send your payment at a later date. Your income tax return and pay“2020 MO Income Tax” on your check or money order.
ment are due no later than April 15, 2021.
•	Detach the payment voucher at the perforation, and mail with your
payment. Do not mail a copy of your previously filed return.
When Should I Use Form MO-1040V?
If you have an amount due on an electronically filed return, or do not
•	Please mail your Form MO-1040V and payment to:
submit payment in full when you file your income tax return, send Form
Missouri Department of Revenue
MO-1040V with your payment. DO NOT use Form MO-1040V for makP.O. Box 371
ing extension payments. Please use Form MO-60 or visit our website
Jefferson City, MO 65105-0371
to pay online.
Please print as shown below in black or dark blue ink. Do not use
How Do I Fill In the Payment Voucher?
red ink or pencil.
Complete the name(s) and address block.
1 2 3 4
A B C D
•	Social Security Number - Enter your social security number (SSN).
If you are filing a combined