Form                                                                                         Reset Form                                           Print Form
                                     5802 2023 Fiduciary Federal Tax Deduction Schedule

 Name of Estate or Trust as Shown on Form MO‑1041                                                                                 Federal Employer Identification Number (FEIN)
                                                                                                                                        |        |        |        |        |        |        |        |        
                                          This form is used to calculate the federal tax deduction for Form MO‑1041 and MO‑NRF. 

                                          PART 1 - Complete this section if you are a resident estate or trust filing only the Form MO-1041.

                                       1.  Federal taxable income, MO-1041, Line 1 ...................................................                                             1   .         00

                                       2.  Share of Missouri Subtraction, MO-1041, Line 5 ......................................                                                   2   .         00

                                       3.  Share of Missouri Addition, MO-1041, Line 7 .........................................                                                   3   .         00

                                     4.  Missouri adjusted gross income - Line 1 less Line 2, plus Line 3 .................................                                        4   .         00

                  Federal Income Tax 5.  Federal Income Tax  (Federal Form 1041, Schedule G , Line 3) ..........................                                                   5   .         00

                                       6.  Other federal income tax (Federal Form 1041, Schedule G, Line 2a, 4, and 6)...............                                              6   .         00

                                       7.  Total federal income tax - add Lines 5 and 6 .........................................                                                  7   .         00

                                     8a.  Total tax federal percentage calculation 
                                     If the amount on Line 4 is:        Multiply the amount on Line 7 by:
                                            • $25,000 or less                                               35%
                                            •  $25,001 to $50,000                                         25%
                                            • $50,001 to $100,000                                      15%
 Deductions                                   • $100,001 to $125,000               5%
                                              •  $125,001 or more                  0%                                          8a                                                  . 00
                                     8b. Federal income tax deduction - Enter the amount from 8a, not to exceed 
                                     $5,000 . Enter Line 8b on MO-1041, Line 2.                                                                                                    8b  .         00

                                      PART 2 -  Complete this section if you are a nonresident estate or trust filing only the Form MO-1041 and MO-NRF,  
                                                                                   with the second box selected.

                                       1.  Missouri adjusted gross income, MO-NRF, Part 5, Line 5  ......................................                                          1   .         00

                                       2.  Federal Income Tax (Federal Form 1041, Schedule G, Line 3) ...........................                                                  2   .         00

                                       3.  Other federal income tax (Federal Form 1041, Schedule G, Lines 2a, 4, and 6) ..............                                             3   .         00
                  Federal Income Tax
                                     4.   Total federal income tax - add Lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4   .         00

                                     5a.  Total tax federal percentage calculation 
                                     If the amount on Line 1 is:        Multiply the amount on Line 4 by:
                                            • $25,000 or less                                               35%
                                            •  $25,001 to $50,000                                         25%
                                            • $50,001 to $100,000                                      15%
 Deductions                                   • $100,001 to $125,000               5%
                                              •  $125,001 or more                  0%                                          5a                                                  . 00
                                     5b. Federal income tax deduction - Enter the amount from 5a, not to exceed 
                                     $5,000. Enter LIne 5b on Form MO-NRF Part 3, Line 1.                                                                                          5b  .         00

Taxation Division                                                  E‑mail: dor.fiduciary@dor.mo.gov                                                                                    Form 5802 (Revised 12-2023)
P.O. Box 3815                                                     Visit dor.mo.gov/taxation/individual/tax-types/fiduciary/ for additional information.
Jefferson City, MO 65105-3815                                      
                                                                  Ever served on active duty in the United States Armed Forces?  
Phone: (573) 751-1467                                             If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals.    
Fax: (573) 522-1762                                               A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.