2022
Missouri
Income Tax
Reference Guide
Have a question about taxes?
Look inside for the answers . . .
Form 4711 (Revised 01-2023)
|
2022
Missouri
Income Tax
Reference Guide
Have a question about taxes?
Look inside for the answers . . .
Form 4711 (Revised 01-2023)
|
|
2022
Missouri Income Tax
Reference Guide
Missouri Department of Revenue
Assistance with Preparing Your Tax Return
In past years, the Missouri Department of Revenue was able to offer a limited amount
of walk-in service to taxpayers who needed assistance in preparing their tax returns.
Although that service is no longer offered by the State of Missouri, there are a large
number of volunteer organizations providing tax assistance to elderly or lower income
taxpayers. In fact, in recent years, the volunteer services at dozens of locations
around the state provided assistance to many more taxpayers than the State’s seven
locations were able to handle.
The Department of Revenue is coordinating with the volunteer providers in an attempt
to get the word out to everyone where they should go for walk-in assistance. If you
need assistance with return preparation, you may contact a local volunteer group.
You will find a larger volume of volunteer centers open during the filing season, which
is typically January through April. To locate a volunteer group near you that offers
return preparation assistance, call 800-906-9887 or 888-227-7669. You may also visit:
http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers.
OTHER IMPORTANT NUMBERS AND WEBSITE INFORMATION
IVR Refund,1099G, and Balance Due Inquiry ..............(573) 526-8299
Delinquent Tax Line ......................................................(573) 751-7200
Electronic Filing Information and General Inquiry Line (573) 751-3505
Internet Address: ................................................................ dor.mo.gov
Refund Inquiry: ............................ dor.mo.gov/taxation/return-status/
|
|
Reference Guide Index
Minimum Filing Requirements ....................................................................... 1
Selecting the Correct Return ......................................................................... 2
Missouri Adjusted Gross Income .................................................................. 4
Pensions ........................................................................................................ 5
Social Security and Social Security Disability Exemption ....................... 6
Standard Deduction Table............................................................................. 7
Itemized Deductions and Other Deductions.................................................. 8
Resident and Nonresident Information .......................................................... 9
Military Information ...................................................................................... 10
Estimated Taxes .......................................................................................... 13
Missouri Taxable Status of Various Income Items ...................................... 14
Miscellaneous Tax Credits .......................................................................... 15
Property Tax Credit Claim ........................................................................... 17
Information Returns ..................................................................................... 20
General Information ..................................................................................... 21
Common Mistakes on Missouri Individual
Income Tax Returns............................................................................... 23
Final Checklist in Completing Missouri
Income Tax Returns............................................................................... 24
|
|
Minimum Filing Requirements
The following information is to be used as a quick reference for determining the
minimum income level that, when reached, would require a taxpayer to file both
Federal and Mis souri Income Tax returns. Section 143.481, RSMo, states the
filing requirements of a Missouri resident and nonresident, which includes in it
the requirement to file a federal income tax return.
Marital Status Gross Income
Single $ 12,950
Single (Over 65) $ 14,700
Married Filing Jointly $ 25,900
Married Filing Jointly (1 over 65) $ 27,300
Married Filing Jointly (Both over 65) $ 28,700
Head of Household $ 19,400
Head of Household (over 65) $ 21,150
Married Filing Separate $ 12,950
Filing Requirements
A taxpayer is not required to file a Missouri return if they are not required to file a
federal return.
If a taxpayer is required to file a federal return, they may not have to file a Missouri
return if:
• they are a resident and have less than $1,200 of Missouri adjusted gross
income;
• they are a nonresident with less than $600 of Missouri income; or
• their Missouri adjusted gross income is less than the amount of their standard
deduction.
Note: If a taxpayer is not required to file a Missouri return, but received a Form W-2
stating they had Missouri tax withheld, they must file their Missouri return to get a
refund of their Missouri withholding. If they are not required to file a Missouri return
and do not anticipate an increase in income, they may change their Form MO W-4 to
“exempt” so their employer will not withhold Missouri tax.
Attention: If a taxpayer is claimed as a dependent on another person’s return, the
standard deduction is the greater of $1,100 or the earned income for the year plus
$350 up to the standard deduction amount.
– 1–
|
|
Selecting the Correct Return
I. Form MO-1040 (long form) must be used if:
• Form MO-TC (Miscellaneous tax credits
claimed) is used;
• Any Missouri modifications claimed other
than a state income tax refund subtraction;
• Taxpayer is claiming the following: Long
Term Care, Healthcare Sharing Ministry,
Military income, Bring Jobs Home,
Transportation Facilities, First-Time Home
Buyers Deduction, Long Term Dignity
Savings Account Deduction, or Foster
Parent Deduction;
• Taxpayer owes a penalty for underpayment
of estimated tax;
• Taxpayer is filing an amended return;
• Taxpayer owes recapture tax on low
income housing credit;
• Taxpayer owes tax on a lump sum
distribution included on Federal Form 1040
or Federal Form 1040-SR, Line 16;
• Taxpayer claims a pension, Social Security
or Social Security Disability;
• Payment is made with Form MO-60;
• Taxpayer is a fiscal year filer.
II. Form MO-PTC* must be used if:
Taxpayer is not filing an individual income
tax return (Form MO-1040) and qualifies for a
property tax credit;
* Form MO-PTC should be filed only if not
filing a federal or a state individual income
tax return ;otherwise, use Form MO-PTS
with Form MO-1040.
* If taxpayer has negative income, this form
cannot be used.
Exception: If the taxpayer’s filing status on Form MO-1040 is married filing
combined, but the primary and secondary taxpayers lived at different addresses
the entire year, they may file a separate Form MO-PTC. (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, the individual
cannot take the $2,000 deduction on Line 7 and cannot calculate the Property
Tax Credit on the Form MO-PTS.
– 2–
|
| III. Form MO-PTS must be used if: • Filing Form MO-1040 (long form) and claiming the Property Tax Credit. IV. Form MO-1040A may be used if: • Any filing status; but only one earned income in Missouri; • Standard or itemized deduction is claimed; • Taxpayer’s state income tax refund is included in their federal income (if itemized last year); • Resident, nonresident, or part-year resident with 100 percent Missouri source income; • Tax credits or modifications to income are not claimed. – 3– |
|
Missouri Adjusted Gross Income
The starting income on the Missouri tax return is the federal adjusted gross
income from Federal Form 1040 or 1040-SR, Line 11.
To compute Missouri adjusted gross income, any addition or subtraction
modifications to federal adjusted gross income must be computed first on Form
MO-A, Part 1. The addition and subtraction modifications are entered on Form
MO-1040, Lines 2 and 4 respectively.
Examples of addition modifications are interest on state and local obliga tions
other than Missouri, nonqualified distributions received from a quali fied 529 plan
(education program) not used for qualified education expenses, nonqualified
distributions received from a qualified ABLE Program not used for qualified
disability expenses, nonresident property tax, and addition adjustments reported
from partnerships, fiduciaries, and S corporations of interest in state and local
obligations other than Missouri.
Examples of subtraction modifications are military retirement benefits, marijuana
business deduction, exempt federal interest, state tax refund, exempt contributions
made to a qualified 529 plan (education program), exempt contributions made to a
qualified ABLE Program, and railroad retirement, both Tier I and Tier II.
Note: The subtraction for married individuals with contributions made to a
qualified 529 plan is no longer limited to $8,000 per taxpayer. The $16,000
qualified subtraction can be used entirely by the primary individual, secondary
individual, or split between both individuals.
The following is a list of states that have no state income tax ordo not allow
property taxes to be deducted. Property taxes paid to these states will need to be
added back on the MO-A, Part 1, Line 5.
• Alaska • Ohio
• Florida • Pennsylvania
• Illinois • South Dakota
• Indiana • Tennessee
• Massachusetts • Texas
• Nevada • Washington
• New Hampshire • West Virginia
• New Jersey • Wisconsin
• Wyoming
– 4–
|
|
Pensions
Missouri law allows for a deduction for public pensions, private pensions, social
security and social security disability payments on the 2022 Missouri income tax
return, if certain income limitations are met.
Complete Form MO-A, Part 3, enter the total of the public pension, private
pension, social security and social security disability exemptions on Form
MO-1040, line 8.
Public Pensions
Public pensions are pensions received from any federal, state, or local government.
If a taxpayer has questions about whether their pension is a public pension, they will
need to contact their pension administrator.
Note: Do not include military pension income in the total amount of public pension.
Military pension is reported as a subtraction modification on Form MO-A, Part 1, Line 10.
The income limitations are as follows:
Single, Head of Household, Married Filing Separate,
and Qualifying Widow(er) ........................................................$85,000
Married Filing Combined .......................................................$100,000
The total public pension exemption is limited to the maximum social security
benefit allowed. In the 2022 tax year this amount is $41,373 per taxpayer.
Private Pension
Private pensions are pensions received from private sources. If a taxpayer has
questions about whether their pension is a private pension, they will need to
contact their pension administrator.
The income limitations are as follows:
Single, Head of Household, and Qualifying Widow(er) ..........$25,000
Married Filing Combined .........................................................$32,000
Married Filing Separate ...........................................................$16,000
The total maximum private pension exemption per taxpayer is $6,000.
Note: The taxable portion of social security benefits is not used for the
purpose of determining income limitations for the public and private pensions.
Railroad retirement does not qualify as a public pension unless you are 100
percent disabled. If a taxpayer’s income exceeds the limitations for receiving the
allowable public or private pension exemption, the taxpayer may still qualify for a
partial pension exemption. The pension exemption must be decreased by the
amount the taxpayer’s income exceeds the income limitations. The public or
private pension exemption is reduced by one dollar for every dollar that the
taxpayer’s income exceeds the limitation.
– 5–
|
|
Social Security and Social Security Disability Exemption 100 Percent
Individuals may take an exemption for social security and social security
disability benefits. The 2022 exemption amount is 100 percent of the taxable
amount. To qualify the taxpayer must be 62 years of age or older or receiving
social security disability benefits. If the taxpayer is qualifying based on being
over 62, but not over 64, the 62 through 64 box will need to be checked or the
exemption will be disallowed.
The income limitations are as follows:
Single, Head of Household, Married Filing Separate,
and Qualifying Widow(er) ........................................................$85,000
Married Filing Combined .......................................................$100,000
If a taxpayer’s income exceeds the limitations for receiving the allowable social
security or social security disability exemption, the taxpayer may still qualify for
a partial exemption. The social security and social security disability exemption
must be decreased by the amount the taxpayer’s income exceeds the income
limitation. The exemption is reduced by one dollar for every dollar that the
taxpayer’s income exceeds the limitation.
– 6–
|
|
Standard Deduction Table
The following table should be used to determine the standard deduction to be used
on the federal and Missouri tax returns.
Step 1: Select the correct number of boxes to check.
Yourself 65 or older Blind
Your spouse 65 or older Blind
Total Number of Boxes Checked _______
Filing Status Number of Boxes Checked Standard
Deduction
Single 0 $12,950
1 $14,700
2 $16,450
Married Filing Combined 0 $25,900
1 $27,300
2 $28,700
3 $30,100
4 $31,500
Qualifying Widow(er) 0 $25,900
1 $27,300
2 $28,700
3 $30,100
4 $31,500
Head of Household 0 $19,400
1 $21,150
2 $22,900
Married Filing Separate 0 $12,950
1 $14,350
2 $15,750
Single — Claimed as a dependent 0 $1,150*
on another person’s return
Qualified Widows(ers), Married Filing Combined and
Married Filing Separate Additional $1,400
Single and Head of Household Additional $1,750
*Note: Standard deduction may not exceed the greater of $1,750 or the sum
of $400 and the individual’s earned income, up to the applicable standard
deduction amount ($12,950 for single taxpayers).
– 7–
|
|
Itemized Deductions
Missouri Itemized Deductions
Missouri law requires a taxpayer to start with the federal itemized deductions
reported on Schedule A of the federal return. If a taxpayer itemizes deductions
on their federal return, they may itemize deductions for Missouri or take the
standard deduction, whichever is to their advantage. If the taxpayer does not
itemize the deductions on the federal return, they will not be allowed to itemize
on the Missouri return. If the taxpayer is required to itemize on the federal
return, they must itemize on the Missouri return.
Additions to Federal Itemized Deductions
• Social Security Tax
• Medicare Tax from W-2’s and Federal Form 8959
• Railroad Retirement Tax (Tier I and Tier II)
• Self-employment Tax claimed on Federal Form 1040 or 1040-SR,
Schedule 2, Part 2, Line 4 minus Schedule 1, Part 2, Line 15
• Federal Form 1040NR, Line 23b minus Schedule 1, Line 15 and Form
8959, Line 13
Subtractions from Federal Itemized Deductions
The amount of state and local income tax claimed on the Federal Schedule A,
minus any earnings tax included in that amount.
Other Deductions
Long-Term Care Insurance Deduction
If a taxpayer paid premiums for qualified long-term care insurance in 2022,
they may be eligible for a deduction on their Missouri income tax return.
Qualified long-term care insurance is defined as insurance coverage for
period of at least 12 months for long-term care expenses should such care
become necessary because of chronic health conditions or physical disabilities
including cognitive impairment or the loss of functional capacity, thus rendering
an individual unable to care for themselves without the help of another person.
Head of Household and Qualifying Widow(er) deduction
If your filing status is Head of Household or Qualifying Widow(er) enter the
amount of $1,400 as your additional exemption on Line 15. You must use
the same filing status as your federal return. NOTE: If you claimed any filing
status other than Head of Household or Qualifying Widow(er) on your federal
return, you do not qualify for the additional exemption.
Health Care Sharing Ministries
If a taxpayer made contributions to a qualifying health care sharing ministry in
2021, they may be eligible for a deduction on their Missouri income tax return.
A health care sharing ministry is defined as a faith-based, nonprofit
organization that assists members who have financial, physical, or medical
needs. To qualify, the taxpayer must be a member of a health care sharing
ministry and not have deducted the same amounts on their federal return.
– 8–
|
|
Military Income Deduction
If a taxpayer has military income earned as a member of any active duty
component or inactive duty component of National Guard Inactive Duty Training
(IDT), National Guard Annual Training (AT) or Reserve components of the Armed
Force of the United States, they may be eligible for a military income deduction on
their Missouri income tax return. This amount must be included in the taxpayer’s
federal adjusted gross income and not previously taken as a deduction.
Bring Jobs Home
If you or your spouse accrued expenses associated with relocating a
business to Missouri, you may be eligible for this deduction (if approved by
the Department of Economic Development). The deduction is equal to 50
percent of the eligible insourcing expenses and cannot exceed your Missouri
adjusted gross income. For additional information please visit ded.mo.gov or
contact the Missouri Department of Economic Development at P.O. Box 118,
Jefferson City, MO 65102-0118.
Transportation Facilities Deductions
If approved by the Missouri Department of Economic Development, three new
deductions related to transportation facilities can be claimed on the Missouri
return. These deductions are the: Water Port Facility or Airport Cargo,
(Section 143.2105, RSMo), International Trade Facility Cargo (Section
143.2110, RSMo), and Qualified Trade Activities (Section 143.2115, RSMo).
Note: The Qualified Trade Activities deduction cannot exceed 50 percent of
the taxpayer’s Missouri adjusted gross income.
First-Time Home Buyers Deduction
Starting with the 2019 tax year, a deduction for 50 percent of a contribution to
a First-Time Home Buyer Bank account is allowed. The amount of contribution
deduction to the first-time home buyer account(s), cannot exceed $800 for an
individual filer or $1,600 for a married filing combined return. Interest accruing
on the amount in the bank account is also exempt from Missouri income tax.
Long Term Dignity Savings Account
Beginning in tax year 2021, taxpayers may claim a deduction for 100% of
contributions made to a Long Term Dignity Savings Account. The maximum
deduction is $4,000 per taxpayer ($8,000, if married filing combined), not to
exceed the taxpayers Missouri adjusted gross income. Attach an affidavit
verifying the amount claimed upon filing.
Foster Parent Tax Deduction
Foster parents as defined in RSMo 210.566 are eligible to receive a deduction
for expenses directly incurred by providing care as a foster parent to one or more
children in this state. To determine your eligibility and calculate your deduction,
complete Foster Care Affidavit (Form 5870). This form must be attached to your
Missouri return.
– 9–
|
|
Resident and Nonresident Information
Form MO-NRI
Form MO-NRI is a supplement to the Form MO-1040 and may be used by a
nonresident, part-year resident, or military personnel. (It may be filed by
itself under the condition noted in bold print below.) Form MO-NRI allows a
nonresident, part-year resident, or military personnel to allocate income on
the basis of income earned in Missouri divided by income from all sources.
This results in a percentage to be used to calculate the Missouri income tax
liability. Form MO-NRI includes information for military personnel. Military
personnel who are required to file, will need to file a Form MO-NRI with Form
MO-1040. Military personnel who are stationed in Missouri, but not required
to file a return, can inform the Department of Revenue electronically that
a Missouri income tax return is not required for a particular tax year. The
online application is located on the Department’s website at: dor.mo.gov.
If informing the Department electronically is not possible, complete a Form
MO-NRI and sign the last page. The Department of Revenue will record the
information from the completed MO-NRI.
All income earned in Missouri is taxable to Missouri.
Form MO-CR
Form MO-CR is a supplement to the Form MO-1040 and may be used by a
resident of Missouri who has income from another state and is required to file
a return in that state. Form MO-CR allows a credit for income taxes paid to the
other state against the Missouri income tax liability.
Note: A part-year resident may use Form MO-CR if the part-year resident
elects to file a Missouri return as a resident. The MO-NRI or MO-CR cannot be
utilized for the same taxpayer at the same time. However, if filing a combined
return, it is possible that one spouse could use a Form MO-NRI and the other,
Form MO-CR.
Example: Taxpayer moves to Missouri during the year and marries a
Missouri resident. The Missouri resident has income from another state. The
part-year resident elects to file using Form MO-NRI, but the Missouri resident
must use Form MO-CR as he or she was a full-year resident of Missouri.
Access dor.mo.gov for more information and examples.
Military Information
Military — General Information
The tax status of military personnel under the Missouri Income Tax Law and
the Servicemembers Civil Relief Act is determined by home of record.
Military — Home of Record — Not Missouri
If the military servicemember’s home of record is a state other than Missouri,
his or her domicile is in the other state. If the military servicemember is
– 10 –
|
|
stationed in Missouri, then he or she is not subject to Missouri income tax on
his or her military pay nor on any interest or dividend income received from
personal investments. Even if the military servicemember is not required to
pay Missouri tax, he or she should file a Form MO-NRI, Missouri Nonresident
Income Percentage, to verify the military servicemember is not subject to
Missouri income tax.
The Servicemembers Civil Relief Act, H.R.100, prohibits states from including
the military income of a nonresident servicemember when determining the
individual income tax rate for either the servicemember (or the servicemember’s
spouse on a combined return).
If a nonresident military servicemember or his or her spouse earns $600 or
more of non-military income while in Missouri, that portion of income is taxable
by Missouri and a Form MO-1040, Missouri Individual Income Tax Return must
be filed. Check the appropriate box and enter the nonresident military income
on Form MO-A, Part 1, Line 11.
Military Spouses Residency Relief Act:
Spouse of servicemember stationed in Missouri: If the spouse of a
servicemember is only in this state because of military orders, their income is
not taxable. Complete form MO-A, Part 1, Line 11.
Military — Home of Record — Missouri
If the military servicemember’s home of record is Missouri, his or her domicile is
Mis souri. In this case, the person is considered Missouri domiciled and is subject
to Missouri income taxes on all income from whatever source including his or her
military pay.
If the Missouri domiciled military person enters or leaves the armed forces
during the year and resides in Missouri prior to entering the military or after
leaving the military, the military person’s total income (including military pay)
is taxable to Missouri. If the military servicemember’s home of record is Missouri,
his or her domicile is Missouri. In this case, the person is considered Missouri
domiciled and is subject to Missouri income taxes on all income from whatever
source including his or her military pay.
The only exception is if the Missouri domiciled individual files a sworn statement
(Form MO-NRI) that he or she:
(a) maintained no permanent place of abode in Missouri during the tax year;
(b) did maintain a permanent place of abode elsewhere; and
(c) did not spend more than 30 days of the year, for which they are filing, in
Missouri;
then the Missouri domiciled individual is considered a “nonresident” for tax
purposes. With a “nonresident” tax status the individual does not pay Missouri
income tax on his or her military pay or on interest and dividend income from
personal investments.
– 11 –
|
|
All Missouri domiciled military personnel who wish to claim a “nonresident”
status should file an income tax return (Form MO-1040) each year and
enclose with that return Form MO-NRI, Missouri Income Percentage. If the
taxpayer’s spouse is stationed with the taxpayer outside of Missouri and
Missouri is their state of residence, any income earned by the spouse is
taxable to Missouri. If the spouse earns more than $1,200, a Missouri return
must be filed.
Note: If the military person is stationed in Missouri with a Missouri home of
record, all income including military pay is taxable. If the military person and
their spouse are Missouri residents and the spouse remains in Missouri more
than 30 days while the military person is stationed outside of Missouri, the
total income (including military pay) is taxable to Missouri.
Domicile - Defined
“Domicile” is the place which an individual intends to be his or her permanent
home; a place to which he or she intends to return to whenever he or she may
be absent. A domicile, once established, continues until the individual moves
to a new location with true intentions of making his or her fixed and permanent
home there. An individual can have only one domicile.
Active Duty Military Deduction
Taxpayers claiming the military income deduction should include a copy of all
Leave and Earnings Statement(s) that validate how long they were on active
duty for training or annual training and the amount earned on active duty for
training or on annual training. Taxpayers may not take the deduction for the
amount of pay received while on State Active Duty (shown on a Form W-2) or
Inactive Duty Training (shown on a Leave and Earnings Statement).
Inactive Duty Military Deduction
Military personnel may deduct a portion of their income earned from the
following sources from their Missouri adjusted gross income:
• National Guard Inactive Duty Training (IDT)
• National Guard Annual Training (AT)
• Reserve components of the Armed Forces.
The following reflects the percentage of Military reserve or inactive duty income
that may be deducted in each applicable tax year:
2022 - 60% 2023 - 80% 2024 - 100%
Military Online Form
• Military individuals who are not required to file a Missouri return can use the
Missouri Department of Revenue’s No Return Required - Military Online
Form at: dor.mo.gov/military/.
• This form should be submitted to the Department by the return’s due date
(April 18, 2022).
• This form can be obtained by visiting our website at: dor.mo.gov.
For more detailed information regarding military filing requirements, visit
our website at dor.mo.gov/military/.
– 12 –
|
|
Estimated Taxes
Under Missouri law, a taxpayer must file Form MO-1040ES, Estimated Tax
Declaration for Individuals, if their tax liability is expected to be $100 or more
and Missouri tax is not withheld.
The Estimated Tax Form (MO-1040ES) must be filed on the following due
dates:
1st Quarter — April 15, 2023 2nd Quarter — June 15, 2023
3rd Quarter — September 15, 2023 4th Quarter — January 15, 2024
Note: If the due date falls on a Saturday, Sunday, or legal holiday, the next
business day is the due date.
Failure to pay 90 percent of the tax liability by withholding or estimated tax
payments could result in a penalty for underpayment of estimated tax (Form
MO-2210).
The Department offers these alternative filing methods:
TAX TYPE FILING FREQUENCY PAYMENT TYPE RETURN
Quarterly TXP or With electronic payment
Monthly Online or zero return - E-file or
Annual Paper Check coupon
E-file, download paper
WITHHOLDING TXP coupon, or online
reconciliation
Quarter-Monthly E-file, download paper
Online coupon or online
reconciliation can be done
if all payments were
submitted online
MO-1120 or TXP
CORPORATE MO-1120ES Online or Mail paper return or
INCOME Paper Check Federal and State E-file
Quarterly TXP
Monthly Online or Mail or E-file return
Annual Paper Check
SALES AND USE
Quarter-Monthly TXP or Mail or E-file return
Online
INDIVIDUAL MO-1040 or Paper Check or Mail paper return or
INCOME MO-1040ES Online Federal and State E-file
Note: An alternative payment method must be used for quarter-monthly sales
and withholding tax payments. Paper vouchers are not offered. To learn more
about alternative filing methods, access the Department’s website at
dor.mo.gov/, contact the Department at (573) 751-8150, or e-mail
elecfile@dor.mo.gov.
The Department also encourages electronic and internet filing options for
individual income tax. The Department received more than 3,000,000
electronically filed returns for the tax year 2021. Electronically filed returns
offer many benefits to the taxpayer including receipt acknowledgment, faster
refunds, accuracy, and convenience.
– 13 –
|
|
Missouri Taxable Status of
Various Income Items
EXEMPT NOT
EXEMPT
American Samoa X
Bank for Co-operatives X
CATS, ZEBRAS, TIGRS X
Commodity Credit Corporation X
Education Institution Bonds X
Export-Import Bank of U.S. X
Farmers Home Administration X
Federal Deposit Insurance Corporation (FDIC) X
Federal Farm Credit Banks X
Federal Farm Loan Corporation X
Federal Financing Bank (FFB) Obligations X
Federal Home Loan Banks (FHLB) X
Federal Home Loan Mortgage Corporation X
Federal Housing Administration (FHA) Debentures X
Federal Intermediate Credit Banks X
Federal Land Banks X
Federal National Mortgage Association X
Financial Corporation Bonds (FICO) X
Financing Corporation Obligations X
General Insurance Fund X
General Services Administration (GSA) X
Government National Mortgage Association X
Guam X
I Bonds X
Junior College Building Corporation Bonds X
Missouri Higher Education Loan Authority (MOHELA) Bond X
National Credit Union Central Liquidity Facility X
National Farm Loan Association X
New Communities Debentures X
Northern Mallana Covenant X
Northern Mariana X
Public Housing Notes and Bonds X
Public Debt X
Puerto Rican Bonds X
Repurchase Agreements X
Resolution Funding Corporation Bonds X
Small Business Administration (SBA) X
Student Loan Marketing Association (Sallie Mae) X
Tennessee Valley Authority (TVA) X
U.S. Certificates of Indebtedness X
U.S. Freedom Shares X
U.S. Individual Retirement Bonds X
U.S. Series E&H Bonds X
U.S. Treasury Bills, Treasury Bonds, Treasury Notes X
United States Postal Service X
Virgin Islands X
Washington Metropolitan Area Transit Authority X
Zero Coupon Bonds X
– 14 –
|
|
Miscellaneous Tax Credits
Miscellaneous Tax Credits
Missouri law allows for certain tax credits. The tax credits are computed by
completing Form MO-TC, Miscellaneous Income Tax Credits. Enter the total
amount of credits from Form MO-TC, Line 13, on Form MO-1040, Line 42. Form
MO-TC must be attached to Form MO-1040. The following is a list of available
credits and the agency to contact for information, forms, and approval to claim
each credit.
1. Tax Credits Administered by the Department of Eco nomic
Development Contact the Missouri Department of Eco nomic Development,
Tax Benefit Programs, P.O. Box 118, Jefferson City, Missouri 65102-0118 or
access ded.mo.gov.
• Brownfield “Jobs and Investment” Credit (573) 522-8004
• Capitol Complex Artifact Donation Credit (573) 522-4216
• Complex Monetary Donation Credit (573) 522-4216
• Family Development Account Credit (573) 751-4539
• Historic Preservation Credit (573) 522-8004
• Missouri Quality Jobs Credit (573) 751-4539
• Missouri Works Credit (573) 751-4539
• Neighborhood Assistance Credit (Including Homeless Assistance Credit)
(573) 751-4539
• New Enhanced Enterprise Zone Credit (573) 751-4539
• New or Expanded Business Facility Credit (573) 751-4639
• Processed Wood Energy Credit — contact the Missouri Division of Energy,
P.O. Box 176, Jefferson City, MO 65102-0176 or call (573) 751-2254
• Qualified Research Expense Credit (573) 751-4539
• Rebuilding Communities and Neighborhood Preservation Act Credit
(573) 522-8004
• Remediation Credit (573) 522-8004
• Small Business Incubator Credit (573) 751-4539
• Sporting Contribution Credit (573) 522-8004
• Sporting Event Credit (573) 522-8004
• Transportation Development Credit (573) 751-4539
• Youth Opportunities Credit (573) 751-4539
2. Other Missouri Tax Credits
• Affordable Housing Assistance Credit — contact the Missouri Housing Development
Commission, 3435 Broadway, Kansas City, MO 64111 or call (816) 759-6600.
• Agriculture Product Utilization Contributor Credit — contact the Missouri Agricultural
and Small Business Development Authority, P.O. Box 630, Jefferson City, MO 65102-0630
or call (573) 751-2129.
• Bank Franchise Tax — contact the Missouri Department of Revenue, P.O. Box 2200,
Jefferson City, MO 65105-2200 or call (573) 751-3220.
• Bank Tax Credit for S Corporation Shareholders — contact the Missouri Department of
Revenue, P.O. Box 2200, Jefferson City, MO 65105, or call (573) 751-3220.
• Bond Enhancement Credit — contact the Missouri Development Finance Board, P.O.
Box 567, Jefferson City, MO 65102 or call (573) 751-8479.
– 15 –
|
|
• Champion for Children — contact the Missouri Department of Revenue, P.O. Box
2200, Jefferson City, MO 65105-2200 or call (573) 751-3220.*
• Development Reserve Credit — contact the Missouri Development Finance Board, P.O.
Box 567, Jefferson City, MO 65102-0567 or call (573) 751-8479.
• Developmental Disability Care Provider Tax Credit - contact the Missouri Department of
Social Services, P.O. Box 1082, Jefferson City, MO 65103-1082 or call (573) 751-7533.
• Diaper Bank Credit — contact the Missouri Department of Social Services, P.O. Box
1082, Jefferson City, MO 65103-1082 or call (573) 751-7533.
• Disabled Access Credit — contact the Missouri Department of Revenue, P.O. Box 2200,
Jefferson City, MO 65105-2200 or call (573) 751-3220.
• Export Finance Credit — contact the Missouri Development Finance Board, P.O. Box
567, Jefferson City, MO 65102-0567 or call (573) 751-8479.
• Family Farms Credit — contact the Missouri Agricultural and Small Business
Development Authority, P.O. Box 630, Jefferson City, MO 65102-0630 or call (573) 751-
2129.*
• Food Pantry Credit — contact the Missouri Department of Revenue, P.O. Box 2200,
Jefferson City, MO 65105-2200 or call (573) 751-3220.
• Infrastructure Development Credit — contact the Missouri Development Finance Board,
P.O. Box 567, Jefferson City, MO 65102-0567 or call (573) 751-8479.
• Maternity Home Credit — contact the Missouri Department of Social Services, P.O. Box
626, Jefferson City, MO 65103-0626 or call (573) 751-7533.
• Meat Processing Facility Investment Tax Credit — contact the Missouri Agricultural and
Small Business Development Authority, P.O. Box 630, Jefferson City, MO 65102-0630 or
call (573) 751-2129.
• Missouri Business Use Incentives for Large-Scale Development (BUILD) Credit —
contact the Missouri Development Finance Board, P.O. Box 567, Jefferson City, MO
65102-0567 or call (573) 751-8479.
• Missouri Low Income Housing Credit — contact the Missouri Housing Development
Commission, 3435 Broadway, Kansas City, MO 64111 or call (816) 759-6600.
• New Generation Cooperative Incentive Credit — contact the Missouri Agricultural and
Small Business Development Authority, P.O. Box 630, Jefferson City, MO 65102-0630 or
call (573) 751-2129.
• Pregnancy Resource Credit — contact the Missouri Department of Social Services, P.O.
Box 863, Jefferson City, MO 65103-0863 or call (573) 751-7533.*
• Public Safety Officer Surviving Spouse Tax Credit — contact the Missouri
Department of Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200 or call (573)
751-3220.
• Qualified Beef Tax Credit — contact the Department of Agriculture, P.O. Box 630,
Jefferson City, MO 65102-0630 (573) 751-2129.
• Residential Dwelling Accessibility Credit — contact the Missouri Department of
Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200 or call (573) 751-3220.
• Residential Treatment Credit — contact the Missouri Department of Social Services,
P.O. Box 853, Jefferson City, MO 65103-0853 or call (573) 751-7533.*
• SALT Parity — contact the Missouri Department of Revenue, P.O. Box 2200, Jefferson
City, MO 65105-2200 or call (573) 751-3220
• School Children Health & Hunger Tax Credit —contact the Missouri Department of
Social Services, P.O. Box 1082, Jefferson City, MO 65103-1082 or call (573) 751-7533.
• Self-Employed Health Insurance — contact the Missouri Department of Revenue, P.O. Box
2200, Jefferson City, MO 65105-2200 or call (573) 751-3220.
• Shared Care Tax Credit — contact the Missouri Department of Health and Senior
Services, Division of Senior and Disability Services, P.O. Box 570, Jefferson City, MO
65102-0570 or call (573) 751-4842.
• Shelter for Victims of Domestic Violence Credit — contact the Missouri Department of
Social Services, P.O. Box 216, Jefferson City, MO 65103-0216 or call (573) 751-7533.
– 16 –
|
|
• Special Needs Adoption Credit — contact the Missouri Department of Revenue, P.O.
Box 2200, Jefferson City, MO 65105-2200 or call (573) 751-3220.
*Note: Contact the administering agency for eligibility requirements.
Property Tax Credit Claim
The Property Tax Credit Claim is a refundable credit to the individual if certain
criteria are met.
A. Individual 65 Years of Age or Older*
The individual or spouse must be 65 years of age as of December 31,
2022. If the spouse was 65 or older and died during the year of 2022, the
individual would still qualify for the credit, even if they were not 65, for the
tax year 2022.
B. Disabled Veteran
An individual may also qualify for the property tax credit if the individual or
spouse is a Veteran of the armed forces of the United States or the state
of Missouri and the individual or spouse became 100 percent disabled as
a result of this service.
• If a Veteran is 100 percent disabled (NOT due to military service) payments
and benefits are included into Property Tax Credit household income.
Veteran payments and benefits include education or training allowances,
disability compensation, grants, and insurance proceeds. A letter from
the Veterans Administration detailing the amount of your benefits needs
to be attached to the Property Tax Credit form.
• If a Veteran is 100 percent disabled as a result of military service, they
are not required to include their Veteran payments and benefits on the
Property Tax Credit form. A letter from the Veterans Administration
confirming the disability is 100 percent from military service needs to be
attached to the Property Tax Credit form.
Note: To request a copy of the letter, call the Veterans Administration at
(800) 827-1000.
C. Disabled Person
The individual may qualify for the property tax credit if the individual or
spouse is disabled as defined in Section 135.010(2).
Disabled (as defined in Section 135.010(2), RSMo): The inability to
engage in any substantial gainful activity by reason of any medically determined
physical or mental impairment, which can be expected to result in death or
which has lasted or can be expected to last for a continuous period of not
less than 12 months. An individual shall not be required to be gainfully
employed prior to such disability.
A copy of the individual’s Form SSA-1099, SSI benefits, or a letter from
Social Security Administration providing the date of disability must be submitted.
Note: Minor children do not qualify for this credit.
– 17 –
|
|
D. Surviving Spouse
If an individual is 60 years of age as of December 31, 2022, and received
surviving spouse social security benefits during 2022, an individual may
qualify to claim the property tax credit. Form SSA-1099 must be submitted
with filing.
E. Additional Information
1. *An individual or spouse must have been a resident of Missouri
for the entire year of 2022. If the individual qualified for a property tax
credit and would have been a resident for the entire 2022 calendar
year, but died before the last day of the calendar year, the individual
would still qualify for the credit for 2022. An individual or spouse which
is 65 years of age or older as of December 31, 2022, must have been a
resident of Missouri for the entire year.
2. If the individual owns and occupies their own home for the entire year
of 2022, the maximum household income cannot exceed $30,000 for
single and $34,000 for married filing joint. If the individual is a renter or
part year owner for tax year 2022, the maximum household income for
single is $27,200 and $29,200 for married filing joint.
3. If the individual owns the property, he or she must provide a PAID copy
of his or her 2022 real estate tax receipt(s) or if the individual rents
(which includes nursing homes), he or she must provide a completed
Form 5674 and proof for rent paid receipt(s). If the rent is paid to a
relative, the relationship to the landlord must be indicated on the Form
MO-CRP.
4. If the individual is required to file an individual income tax return and
qualifies for the property tax credit, he or she should attach the Form
MO-PTS to the Form MO-1040 to expedite receiving his or her refund.
5. The following is not included as income on the Form MO-PTC or Form
MO-PTS:
• Prior year refunds;
• Foster grandparent salaries;
• Life insurance benefits;
• Food stamps;
• Sale of personal residence if it is not included in AGI. The individual
must have been a resident in the home at the time of the sale;
• VA disability pension (for 100 percent service related disabled veteran);
• Stipend for senior companions;
• Heating assistance; and
• Stipend for caring for children with social services.
6. The property tax credit table has lines added to assist individuals in
figuring their refund. The refund cannot exceed $750 for renters or $1,100
for owners.
– 18 –
|
|
F. Rents Home
1. If an individual rents from a facility that is exempt from paying property
taxes, the individual is not eligible to file the property tax credit claim.
2. If an individual rents from a facility that pays Tax Increment Financing
(TIF) tax or a Payment In Lieu of Taxes (PILOT) tax, the individual is not
eligible to file the property tax credit claim.
G. Grants
Grants in the individual’s name can be included as income on Form
MO-PTC, Line 2 or Form MO-PTS, Line 3 and the individual can take credit
for rent paid. Grants in the nursing facility’s name, distributed by the nursing
facility, are not income to the individual and cannot be claimed as rent paid.
H. Long-Term Care Insurance Benefits
Benefit payments made payable to the care facility are not included as income
or rent. If the benefit payments are made payable to the individual, the amount
of the payment (not to exceed rent amount) is claimed as income and rent.
If the benefit payments exceed the rent amount, the excess is considered
taxable income, and should be included as income on Form MO-PTC, Line
2 or Form MO-PTS, Line 3.
I. Lump Sum Distributions
Lump sum distributions from Social Security Administration or other
agencies must be claimed in the year they are received.
J. Documentation Required (This is for AARP and VITA site volunteers)
1. Copy of the paid property tax receipt or MO-CRP (Certification of
Rent Paid) and Form 5674 (Verification of Rent Paid).
2. Copy of Assessor’s Certification (Form 948), when required.
3. Copy of letter from VA for 100 percent disabled veterans (DOR
approved).
4. Form SSA-1099, yearly SSI benefits and a letter from the Social
Security Administration providing a date of disability.
Note: All documentation is required for first time filers of the property tax credit
program.
Before the Form(s) MO-PTC,MO-1040 or MO-PTS are sent, make sure that
all the required documentation is attached, double check the address, ensure
the social security number is correct, and make certain the return is signed. If
the individual is unable to sign his or her name, and another person signs as
Power of Attorney (POA), a copy of the POA document must be attached.
Mail Form MO-PTC and supporting documentation to: Missouri Department of
Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800.
If filing Form MO-1040 with a Form MO-PTS, please mail to: Missouri
Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800.
If filing a Form MO-1040, MO-PTS or Form MO-PTC that contains a 2-D
barcode, please mail to: Missouri Department of Revenue, P.O. Box 3385,
Jefferson City, MO 65105-3385.
– 19 –
|
|
Note: Property tax credit refunds may be applied to individual income tax debts
and property tax credit billings caused by amended returns or corrections made
by the Department.
Information Returns
Form MO-96 Misc - Annual Report of Payment of Rent, Royalties, Etc.
All individuals, businesses, and corporations who are required to file a Federal
Form 1099 MISC must also file Form MO-96 with the Missouri Department of
Revenue for any income of $1200 or more from a Missouri source except for
wages from which taxes were withheld and income reported on an information
report for an S corporation or partnership. These annual statements are required
for payments to both Missouri residents and nonresidents. The due date is
February 28. (February 29 for leap years). Submit Form MO-96 MISC as follows:
Copy 1 - Submit to the Missouri Department of Revenue, P.O. Box 3330,
Jefferson City, MO 65105-3330 along with Form MO-96 (Annual Summary
and Transmittal of Missouri Form(s) MO-96 MISC)
Copy 2 - Provide to the recipient
Copy 3 - Optional Payer’s copy
A Federal Form 1099-MISC may be substituted for Form MO-1099 MISC as
long as the copies are clearly marked as follows:
Copy 1-Missouri copy
Copy 2-Information supplied to Missouri Department of Revenue
– 20 –
|
|
General Information
Forms
Taxpayers can obtain Missouri tax forms and instructions quickly and easily by
visiting the Department of Revenue’s website at mytax.mo.gov/rptp/portal/
home/tax-form-selector.
Amended Returns
If a taxpayer files an income tax return and later becomes aware of changes
that must be made to income, deductions, or credits, he or she must file an
amended Missouri return by completing Form MO-1040. A copy of the federal
amended return, Form 1040X, must also be provided, if one was filed.
Federal Tax Adjustments
Missouri law requires taxpayers with federal returns that are adjusted or audited
to file an amended Missouri return within 90 days after the adjustments or audit
have been completed or accepted.
When to File
A calendar year return is due on or before April 15th. Returns for fiscal years
are due on the 15th day of the fourth month after the close of the taxable year.
When the due date falls on a Saturday, Sunday, or legal holiday, the return
will be considered timely if filed on the next business day.
Where to File and Pay Tax
Mail returns and check or money order to the Missouri Department of Revenue,
P.O. Box 329, Jefferson City, MO 65105-0329 (2-D barcode returns only:
P.O. Box 3370). For refund claims, mail to Department of Revenue, P.O. Box
500, Jefferson City, MO 65105-0500 (2-D barcode returns only: P.O. Box
3222). Electronically filed return payments mail to: Department of Revenue,
P.O. Box 371, Jefferson City, MO 65105-0371. Submit returns via email at:
Incometaxprocessing@dor.mo.gov
Extension to File
Missouri grants an automatic extension of time to file to any individual, corporation,
fiduciary, or estate that has a Federal extension attached to the Missouri return. A
taxpayer needs to file an Application for Extension of Time to File (Form MO-60) if:
1. The taxpayer expects to owe a tax liability for the period. Form
MO-60 and payment are due on or before the due date of the return.
2. The taxpayer wants a Missouri extension but not a Federal extension.
Form MO-60 is due on or before the due date of the return. A copy of Form
MO-60 must be attached to the Missouri returns when filed. An approved
Form MO-60 extends the due date up to 180 days for the individual,
fiduciary, income tax returns, and the corporation return.
3. The taxpayer seeks a Missouri extension exceeding the Federal
automatic extension period. Form MO-60 must be filed on or before
the end of the federal extension period.
The taxpayer must complete a separate Form MO-60 for each return or report.
– 21 –
|
|
Form 1099-G
Form 1099-G indicates the refunds, credits, or offsets of state income tax a
taxpayer received in the previous year. This amount may be taxable on their
federal income tax return, and the amount is deducted as an itemized deduction
on the Missouri income tax return. For more information and answers to frequently
asked questions go to dor.mo.gov/faq/taxation/individual/.
To obtain a copy of Form 1099-G, a taxpayer will need to know the primary
social security number, filing status, and the zip code in which the taxpayer
received the refund, credit, or offset.
• Access mytax.mo.gov/rptp/portal/home/1099g-inquiry or
• Call the Missouri Department of Revenue’s automated interactive voice
response line at (573) 526-8299.
Methods of Payments
Payments must be postmarked by April 15, to avoid interest and late
payment charges. When the due date falls on a Saturday, Sunday, or legal
holiday, the return will be considered timely if filed on the next business day.
The Department offers several payment options.
Electronic Bank Draft (E-Check): By entering the taxpayer’s bank routing
number and checking account number they can pay on line at the following
address: dor.mo.gov/taxation/, or by calling (888) 929-0513. There will be a
minimal handling fee per filing period or transaction to use this service.
Credit Card: The Department accepts MasterCard, Discover, Visa, and
American Express. Taxpayers can pay online at dor.mo.gov/taxation/, or by
calling (888) 929-0513. A convenience fee will be charged for credit and debit
card transactions.
Check or money order: Attach a check or money order (U.S. funds only),
payable to Missouri Department of Revenue. Checks will be cashed upon
receipt.
Do not postdate. The Department may collect on checks returned for insufficient
or uncollected funds electronically.
Note: The handling and convenience fees included in these transactions are
being paid to the third party vendor, not to the Missouri Department of Revenue.
By accessing this payment system, the user will be leaving the Department’s
website and connecting to the website of the third party vendor, which is a
secure and confidential website.
Mail the return and all required attachments to: Department of Revenue, P.O.
Box 329, Jefferson City, MO 65105-0329.
– 22 –
|
|
Interest and Penalty
Interest is due on tax not paid on time. For calendar year 2022, interest is computed
at 6 percent per annum from the date due until the date paid. Additions to tax
for failure to pay on time is assessed at 5 percent of the tax due. For failure to
file on time, additions to tax of 5 percent per month, not to exceed 25 percent, is
assessed.
Keep Your Records
Taxpayers should keep copies of tax returns and Form(s) W-2 for four years.
Common Mistakes on Missouri Individual
Income Tax Returns
1. The tax return is not signed.
2. Necessary documentation is not attached. Examples: Form(s) W-2,
1099-R, federal return (Pages 1 and 2) and applicable schedules, Form
MO-A,Form MO-NRI , and Form MO-CR, and other states’ returns.
3. The amount of Missouri tax withheld claimed is not correct. Earnings
tax and withholding from other states are erroneously claimed.
4. Calculation errors are made on the returns.
5. Federal Earned Income Credit (EIC) is incorrectly claimed as a federal
tax deduction on Missouri returns.
6. The wrong filing status box is checked.
7. Estimated tax payments are not claimed on the return.
– 23 –
|
|
Final Checklist In Completing
Missouri Income Tax Returns
o In the space provided, enter the taxpayer and spouse’s social security
number(s), the name of the county in which they reside. Check the
appropriate box(es) if deceased is applicable.
o Check and verify all calculations on the return. An error may delay a
refund, result in a billing, or necessitate correspondence.
o Attach state copies (from all states if the taxpayer is a part-year resident)
of Form(s) W-2 and/or 1099-R from all employers and administrators who
withheld Missouri tax. Verify that the amount entered on Form MO-1040,
Line 35 equals the total shown on Form(s) W-2 and/or 1099-R.
o If submitting a Property Tax Credit Claim, send a completed Form
MO-PTC or Form MO-1040 attach Form MO-PTS, with copies of tax
receipts and Form(s) MO-CRP. Tax receipts must be marked paid and
must be filed with the corresponding year’s tax form.
o Make certain the return is signed (both spouses must sign a combined
return).
o If taxpayers itemized deductions on their federal return, they must attach a
copy of Pages 1 and 2 of their Federal Form 1040 and Federal Schedule A.
Also attach a copy of their federal return (Pages 1 and 2) if Form MO-1040,
Line 6 includes loss(es) of $1,000 or more, they claimed a pension
exemption, a low income housing credit, a low income housing credit
recapture, other federal taxes, are claimed or a Form MO-NRI is filed.
o Attach a check or money order if the balance due on Form MO-1040, Line
55 is $1 or more. Taxpayers must sign their check and write their social
security numbers on the check.
o Mail the return to the address listed on the form along with any attachments.
– 24 –
|
|
2022 Missouri Income
Taxes
File Electronically
E-file your state and federal return!
It’s inexpensive, accurate, and fast!
Visit our website for more information and links to file.
dor.mo.gov
Visit our website to track your refund.
dor.mo.gov/returnstatus/
Not filing electronically?
Visit our “Form Selector” online to determine the easiest
form for you.
Then use our Fill-in Forms that Automatically Calculate.
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/.
– 25 –
|