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                           2023

Form 

MO-1040

Individual Income Tax Long 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 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 4 for more information.  
@

                                                            !

 File Electronically
 Electronic filing is fast and easy. See page 2 for details.

Tax Deadline is April 15. See page 3 for extensions.

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Electronic Filing Options for Federal DO YOU HAVE THE
and State E-File - Missouri, in cooper-
ation with the Internal Revenue Service RIGHT FORM?
(IRS), offers a joint federal and state filing
of individual income tax returns. There The Individual Income Tax Return (Form MO-1040) is Missouri’s
are two ways that you may e-file your long form. It is a universal form that can be used by any individual
federal and state income tax returns: taxpayer.
1) You can electronically file your federal and state returns
online from websites provided by approved software If you do not have any of the special filing situations described
providers. Many providers offer free filing if you meet certain below and you choose to file a paper tax return, try filing a short
conditions. A list of approved providers can be found at form (Form MO-1040A). The short forms are less complicated
dor.mo.gov/taxation/individual/tax-types/income/efile.html. and provide only the necessary information for specific tax filing
situations.
2) You can have a tax preparer (if approved by the IRS) You must file Form MO-1040 if at least one of the following applies:
electronically file your federal and state returns for you,
usually for a fee. A list of approved tax preparers can be found 1. You or your spouse claim or file:
at dor.mo.gov/taxation/individual/tax-types/income/efile.html. a. A pension, social security/social security disability, or
property tax credit and you also have other special filing
situations;
BENEFITS OF ELECTRONIC FILING b. Miscellaneous Income Tax Credits (taken on Form MO-TC);
Convenience: You can electronically file 24 hours a day, 7 days c. A credit for payment made with the filing of an Application
a week. If you electronically file, DO NOT mail a copy of your for Extension of Time to File (Form MO-60);
return. d. Income from another state;
Security: Your tax return information is encrypted and e. An amended return;
transmitted over secure lines to ensure confidentiality. f. A nonresident entertainer or a professional athlete;
Accuracy: Electronically filed returns have fewer errors than g. A fiscal year return;
paper returns. h. A nonresident military servicemember stationed in Missouri
Direct Deposit: You can have your refund directly deposited into and you or your spouse earned non-military income while in
your bank account. Missouri;
Proof of Filing: An acknowledgment is issued when your return is i. A deduction for other federal tax (from Federal Form
received and accepted. 1040, Federal Schedule 2, and Federal Schedule 3);
• Schedule 2, Part 1, Line 3;
• Schedule 2, Part 2, Lines 8, 10, 14, and 15;
ASSISTANCE WITH PREPARING YOUR • Any recapture taxes included on Schedule 2, Part 2, Line 21;
TAX RETURN • Schedule 3, Part 1, Line 1;
j. A Health Care Sharing Ministry deduction;
There are a large number of volunteer groups in Missouri k. Any Military income earned from:
providing tax assistance to elderly or lower income taxpayers. To *Active Duty
locate a volunteer group near you that offers return preparation *Inactive Duty
assistance: call 800-906-9887, 888-227-7669 or visit l. The Bring Jobs Home tax deduction;
irs.gov/individuals. m. Farmland sold, rented, leased, or crop-shared to a beginning
farmer deduction;
You will find a larger volume of volunteer centers open during n. First Time Home Buyers deduction;
the filing season, which is typically January through April. o. Foster Parent tax deduction; or
p. Long Term Dignity Savings Account deduction;
q. Missouri Working Family Tax Credit.
2-D BARCODE RETURNS
2. You have any of the following Missouri modifications:
If you plan to file a paper return, you should consider 2-D barcode a. Positive or negative adjustments from partnerships,
filing. The software encodes all your tax information into a 2-D fiduciaries, S corporations, or other sources;
barcode, which allows your return to be processed with fewer b. Nonqualified distribution received from the Missouri for
errors compared to traditional paper returns. If you use software to Tuition Program (MOST), or other qualified 529 plan;
prepare your return, check our website for approved 2-D barcode c. Nonqualified distribution received from or exempt
software companies. Also, check out the Department’s fill-in forms contributions made to Achieving a Better Life Experience
that automatically calculate and provide your return with a 2-D (ABLE) program;
barcode. You can have your refund directly deposited into your d. Interest on federal exempt obligations;
bank account when you use the Department’s fill-in forms. e. Interest on state and local obligations;
If your form has a 2-D barcode, mail your return to the Department of f. Capital gain exclusion;

Revenue address as indicated below: g. Exempt contributions made to (or earnings from) the
Missouri for Tuition Program (MOST), or other qualified 529
Refund returns: P.O. Box 3222, Jefferson City, MO 65105-3222 plans;
Balance due returns: P.O. Box 3370, Jefferson City, MO 65105-3370 h. Enterprise zone or rural empowerment zone modification;
i. Negative adjustments related to bonus depreciation;
Refund returns claiming a property tax credit: P.O. Box 3385, j. Net Operating Loss (NOL) carryback/carryforward;
Jefferson City, MO 65105-3385 k. Combat pay included in federal adjusted gross income;
Balance due returns claiming a property tax credit: P.O. Box 3395, l. Agriculture disaster relief income;
Jefferson City, MO 65105-3395 m. Employee Stock Ownership Plan (ESOP); or
n. Military retirement benefits.
Email: Incometaxprocessing@dor.mo.gov (For submission of
Individual Income Tax Returns and Property Tax Credit Claims) 3. You owe a penalty for underpayment of estimated tax.
Visit our website at dor.mo.gov/personal/taxselector to 4. You owe tax on a lump sum distribution included on Federal
use the Department’s form selector to obtain specific tax forms. Form 1040, U.S. Tax Return for Seniors (Federal Form
1040- SR), Line 16.
5. You owe recapture tax on low income housing credit.
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WHAT’S INSIDE
Achieving a Better Life Experience Filing Status ................ 5, 6 Missouri Working Family Tax .... Resident Credit ............ 9, 10
(ABLE) .................... 13, 16 Fiscal Year Filers Credit ................. 10, 38 Self-employment Tax......... 16
Address Change ............... 5 When to File .................3 Modifications to Signing Your Return ........12, 13
Adjusted Gross Income Form MO-1040 Income ............... 6, 13-16 Standard Deduction........... 8
Federal and Missouri..........6 Instructions ............... 6-12 MOST, Other Qualified 529 Tax Credits ........... 10, 44-45
Worksheet. .................. 7 Healthcare Sharing Ministry .....8 plans ................ 12, 13, 15 Tax Calculation
Agriculture Disaster Relief ..... 16 Individual Medical Accounts.. 14 Name, Address, or Worksheet.................26
Amended Return......... 4, 10, 11 Interest Deceased Taxpayer......... 6 Tax Chart ....................26
Amount Due.................. 12 Exempt Federal Net Operating Loss........ 13, 14 Telephone Numbers ..........54
Bring Jobs Home Deduction ....9 Obligations ............. 13, 14 Non-obligated Spouse........ 6 Trust Funds................ 11, 12
Business Income Deduction.... 16 State and Local Nonresident Alien ............. 5 When to File .................. 3
Composite Return..............4 Obligations ................13 Nonresident
Consumer’s Use Tax ............6 Itemized Deductions....... 8, 16 Definition ................... 4 FORMS
Credit Card Payment . . . . . . . . . . 12 Late Filing and Payment Income Percentage.......... 9
Domicile.......................4 Addition and Interest ....... 4 Partner or S Corp MO-1040 ................. 21-25
Depreciation Adjustment ...... 15 Payment Options........ 4, 12 Shareholder. ..........10, 14-15 2023 Tax Chart...............26
Disabled, 100 Percent ..........6 1040V ..................4, 50 Part-year Resident ......... 5, 10 MO-A ....................27-30
Employee Stock Ownership Long-term Care Insurance .....8 Pension Exemption......... 7, 17 MO-CR ................... 31-34
Plan (ESOP) ................ 15 Lump Sum Distribution .......10 Property Tax Credit..... 10, 18-20 MO-NRI ..................35-37
Enterprise or Rural Empowerment Mailing Addresses.......... 2, 4 Property Tax Credit Chart.. 51-53 Qualified Health Insurance
Zone Income Modification ....9 Marijuana Business Deduction 15 Qualified Health Insurance Worksheet Form 5695 .... 40
Estimated Tax Active Duty Military Income Tax Premium Worksheet MO-PTS ..................41, 42
Declaration of................ 5 Deduction ..................8 (Form 5695) .................40 MO-CRP.....................43
Underpayment Penalty ...... 12 Inactive Duty Military Income Tax Railroad Retirement MO-TC................... 44, 45
Extension.................3, 6, 10 Deduction ............... 8, 9 Benefits ................ 14, 18 MO-WFTC .............. 38, 39
Farmland sold, rented, leased, Military Personnel .............5 Tax ........................ 16 MO-2210................. 46-49
or crop-shared to a beginning Missouri Taxpayer Bill Tier I and Tier II.......... 14, 16 MO-1040V...................50
farmer...................... 9 of Rights ..................54 Recapture Tax ............... 10
Federal Broadband Grant Missouri Withholding Refund .................... 11, 12
Income Tax Subtraction...... 15 Form 1099 .................10 Return Inquiry Website .... 4, 54
Federal Income Tax........... 7, 8 Form W-2 .......... 10, 16, 26 Resident (definition)........... 4
Filing Requirements ............ 3

WHEN TO FILE
IMPORTANT FILING
Calendar year taxpayers must file no later than April 15, 2024.
Late filing will subject taxpayers to charges for interest and
INFORMATION addition to tax. Fiscal year filers must file no later than the 15th
day of the fourth month following the close of their taxable year.
This information is for guidance only and does not
EXTENSION OF TIME TO FILE
state the complete law.
You are not required to file an extension if you do not expect to
owe additional income tax or if you anticipate re ceiv ing a refund.
FILING REQUIREMENTS If you wish to file a Missouri extension, and do not expect to owe
You do not have to file a Missouri return if you are not required Missouri income tax, you may file an extension by filing Form MO-60.
to file a federal return. If you are required to file a federal return, An auto matic extension of time to file will be granted until October
you may not have to file a Missouri return if you: 15, 2024.
a. are a resident and have less than $1,200 of Missouri If you receive an extension of time to file your federal income tax
adjusted gross income; return, you will automatically be granted an extension of time to
file your Missouri income tax return. Select the box at the top
b. are a nonresident with less than $600 of Missouri of the Form MO-1040 indicating you have an approved federal
income; or extension and attach a copy of your Application for Automatic
c. have Missouri adjusted gross income less than the Extension of Time To File U.S. Individual Income Tax Return
amount of your standard deduction for your (Federal Form 4868) with your Missouri income tax return when
filing status. you file.
Note: If you are not required to file a Mis souri return, but you If you expect to owe Missouri income tax, file Form MO-60 with
received a Wage and Tax Statement (Form W-2) stating you your payment by the original due date of the return.
had Missouri tax withheld, file your Missouri return to claim a
refund of your Missouri withholding. If you are not required Remember: An extension of time to file does not extend the
to file a Missouri return and you do not anticipate an increase time to pay. A 5 percent addition to tax will apply if the tax is
in income, you may change your Employee Withholding not paid by the original return’s due date.
Allowance Certificate (Form MO W-4) to “exempt” so your
employer will not withhold Missouri tax.

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                                                                         COMPOSITE RETURN
 LATE FILING AND PAYMENT                                                                             
Simple interest is charged on all delinquent taxes. The rate will be    Businesses filing a composite return on behalf of their nonresident 
updated annually and can be found on our website at                     partners or shareholders should use Form MO-1040. Attach a 
dor.mo.gov/taxation/statutory-interest-rates.html.                      schedule listing the name, address, identification number, and 
                                                                        amount of each nonresident partner or shareholder’s income from 
For timely filed returns, an addition to tax of 5 percent (of the       Missouri sources to Form MO-1040. Select the composite return box 
unpaid tax) is added if the tax is not paid by the return’s due date.   at the top of Form MO-1040. Refer to Missouri Regulation 12 CSR 
For returns not filed by the due date, an addition to tax of 5          10-2.190 and the Instructions for Composite Individual Return for 
percent per month (of the unpaid tax) is added for each month the       Nonresident Partners or Shareholders (Form 5677) for complete 
return is not filed. The addition to tax cannot exceed 25 percent.      filing instructions. 
If you are unable to pay the tax owed in full on the due date,          Note: The tax rate for a composite return is 4.95 percent. 
please visit dor.mo.gov/taxation/payment-options/ for your 
payment options. If you are mailing a partial payment, please use        DEPARTMENT OF SOCIAL SERVICES FORM(S)
the Individual Income Tax Payment Voucher (Form MO-1040V)               Select the box at the top of the form indicating you have attached 
found on page 50.                                                       a Department of Social Services eligibility review form(s) 
                                                                        (Temporary Assistance -TANF, Supplemental Nutrition Assistance 
                                                                        Program - SNAP, MoHealth Benefits, and/or Childcare Subsidy 
 WHERE TO MAIL YOUR RETURN               
                                                                        Program) to your Missouri return. Failure to check this box may 
If you are due a refund or have no amount due, mail your return 
                                                                        result in processing delays of benefit eligibility. Access to the forms 
and all required attachments to: Department of Revenue, P.O.            are located at dor.mo.gov/taxation/individual/dss-forms.html.
Box 500, Jefferson City, MO 65105-0500.
If you have a balance due, mail your return, payment, and all            FILL-IN FORMS THAT 
re quired attachments to: Department of Revenue, P.O. Box 329            AUTOMATICALLY CALCULATE
Jefferson City, MO 65105-0329.
All 2-D barcode returns, see page 2.                                    Visit dor.mo.gov/forms/ to enter your tax information and let the 
                                                                        auto calculation form complete the math for you. No calculation 
Email: Incometaxprocessing@dor.mo.gov (For submission of                errors means faster processing. Just complete, print, sign, and 
Individual Income Tax and Property Tax Credit returns)                  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.
 DOLLARS AND CENTS                 
Rounding is required on your tax return. Zeros have been placed          MISSOURI RETURN STATUS INQUIRY
in the cents columns on your return. For 1 cent through 49 cents, 
round down to the previous whole dollar amount. For 50 cents            To check the status of your 2018 through 2023 return 24 hours a day, 
through 99 cents, round up to the next whole dollar amount.             please visit our website at dor.mo.gov/taxation/return-status/ or call 
                                                                        our automated individual income tax inquiry line at (573) 526-8299.  
Example:      Round $32.49 down to $32.00                               To check your return status, you must know the fol lowing information:
              Round $32.50 up to $33.00
                                                                         1.  the first social security number on the return;
 REPORT OF CHANGES IN FEDERAL                                            2.  the filing status shown on your return; and 
                                                                         3.  the exact amount of the refund or balance due in 
 TAXABLE INCOME                                                               whole dollars.
When your federal taxable income or federal tax liability is 
changed as a result of an audit or notification by the Internal         Once this information is validated using the Missouri Return 
Revenue Ser vice, or if you file an amended federal in come tax         Inquiry System on our website, you will be given the option to 
return, you must report such change by filing an amended                sign up for text or email notifications. This will allow you to be 
Missouri income tax return with the Department of Revenue               notified each time the status of your tax return changes as it is 
within 90 days of the change. Failure to notify the Department          being processed by the Department of Revenue.
of Revenue within the 90 day period extends the statute of               RESIDENT
limitations to one year after the Department of Revenue be comes                        
aware of such determination. You will be subject to interest and        A resident is an individual who either:
addition to tax if you owe additional tax to Missouri.                   1.  maintained a domicile in Missouri or
                                                                         2.  did not maintain a domicile in Missouri but did have 
 AMENDED RETURN                                                               permanent living quarters and spent more than 183 
To file an amended individual income tax return, use Form                     days of the taxable year in Missouri. 
MO-1040. Select the box at the top of the form. Complete Forms          Exception: An individual domiciled in Missouri who did not 
MO-1040, pages 1-5 (pages 21-25 in the instructions) and the            maintain permanent living quarters in Missouri, did maintain 
Individual Income Tax Adjustments (Form MO-A), pages 1-4                per ma nent living quarters elsewhere, and spent 30 days or less of 
(pages 27-30 in the instructions), using corrected figures. Attach      the taxable year in Missouri is not a resident.
all schedules along with a copy of your federal changes and your        Domicile: The place an individual intends to be his or her 
Federal Form 1040X.                                                     permanent home; a place that he or she intends to return to 
If you are due a refund, mail to: Department of Revenue, P.O. Box       when absent. A domicile, once established, continues until the 
500, Jefferson City, MO 65105-0500.                                     individual moves to a new location with the true intention of 
                                                                        making his or her permanent home there. An individual can have 
If you have an amount due, mail to Department of Revenue, P.O.          only one domicile at a time.
Box 329, Jefferson City, MO 65105-0329.
Email: incometaxprocessing@dor.mo.gov (For submission of                 NONRESIDENT
                                                                                              
Individual Income Tax Returns and Property Tax Credit Claims)           A nonresident is an individual who does not meet the definition 
                                                                        of resident. If required to file, nonresidents with income from 
                                                                        an other state must use the Missouri Income Percentage (Form 
                                                                      4 MO-NRI) to determine income percentages.

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c. did not spend more than 30 days of the year in Missouri.
NONRESIDENT ALIEN SPECIAL Therefore, your military pay, interest & dividend income are not taxable
FILING INSTRUCTIONS to Missouri. Complete Form MO-NRI and attach to Form MO-1040.
If you do not have a social security number, enter your identifying Note: If your spouse remains in Missouri more than 30 days
number in the social security number space provided. Enter your while you are stationed outside Missouri, your total income, including
federal adjusted gross income from U.S. Nonresident Alien Income your military pay, is taxable to Missouri. If you are the spouse of a
Tax Return (Federal Form 1040NR), Line 11, on Form MO-1040, Line 1. military servicemember, are living outside of Missouri and Missouri is
your state or residence, any income you earn is taxable to Missouri. If
Filing Status you earn more than $1,200 you must file Form MO-1040.
If you selected filing status single on the Federal Form 1040NR, Missouri Home of Record (Stationed in Missouri)
select single as your filing status on Form MO-1040.
If your home of record is Missouri and you are stationed in
Missouri due to military orders, all of your income, including your
If you selected filing status married filing separate and did not claim military pay, is taxable to Missouri.
your spouse as an exemption on Federal Form 1040NR, select
married filing separate as your filing status on Form MO-1040.
If you selected filing status qualifying surviving spouse on Federal Missouri Home of Record (Entering or Leaving the Military)
Form 1040NR, select qualifying widow(er) as your filing status on
Form MO-1040. If you are entering or leaving the military, Missouri is your home of
record, and you spend more than 30 days in Missouri, your total
income, including your military pay, is taxable to Missouri.
Federal Tax Deduction
Enter on Form MO-1040, Line 9 the amount from the Form Non-Missouri Home of Record (Stationed in Missouri)
1040NR, Line 22 minus the amount from Line 17, as well as the net
premium tax credit (Federal Form 1040, Schedule 3, Part 2, Line The military pay of a nonresident military personnel stationed in
9). Missouri due to military orders is not taxable to Missouri. If you are
a servicemember and earned only military income while stationed
Enter on Form MO-1040, Line 10 the total amount from Federal in Missouri, complete a Military No Return Required online form
Form 1040NR, Line 17; Schedule 3, Part 1, Line 1; Schedule 2, Part by visiting mytax.mo.gov/rptp/portal/business/military-noreturn.
2, Lines 8, 10, 14 and 15; and any recapture taxes included on
Schedule 2, Part 2, Line 21. If you are a military servicemember and earned $600 or more in
Missouri in non-military income, this non-military income is taxable
For all other lines of Form MO-1040, see instructions beginning on to Missouri and cannot be subtracted from your federal adjusted
page 6. gross income on your Form MO-1040.
PART-YEAR RESIDENT If you are the spouse of a military servicemember, are in Missouri
because the military servicemember is stationed in Missouri on
All income earned while living in Missouri is taxable to Missouri. A military orders, and your state of residence is another state, any
part-year resident may determine to be taxed as a resident for the income earned by you is not taxable to Missouri. However, if you
entire year by using the Credit for Income Taxes Paid to Other States earn more than $600 you must file Form MO-1040 and provide
or Political Subdivisions (Form MO-CR) to claim a credit for verification of your state of residence. Acceptable verification may
taxes paid to another state on the income earned while living in include any of the following from your state of residence: a copy of
Missouri. Or a part-year resident may use Missouri Income Percentage your 2023 state income tax return, 2023 property tax receipts,
(Form MO-NRI) to determine their income based on the income current driver license, vehicle registration or voter identification
earned while living in Missouri. card. You must report the military pay of the servicemember and
your income on Form MO-A, Part 1, Line 11, as a “Military
MILITARY PERSONNEL (nonresident)” subtraction to your federal adjusted gross income.
For additional information, visit dor.mo.gov/military/.
The Servicemembers Civil Relief Act prevents military personnel
from being taxed on military income by any state other than OTHER STATE INCOME
their home of record state. The Military Spouses Residency Relief
Act prevents income earned by servicemembers’ spouses from You must begin Form MO-1040 with your total federal adjusted
being taxed by any state other than their state of residence. If gross income, as reported on your federal return. Lines 1 through 30
you are a member of any component of the Armed Forces of of the return are computed as if you are a full-year resident. Tax (Line
the United States, or National Guard you may be eligible for an 30) is computed on all your income, and may then be reduced by a
income deduction. See instructions for Lines 18 and 19 on pages resident credit (Line 31), or by a Missouri income percentage (Line
8 and 9 for more information or visit dor.mo.gov/military/. 32). The result is a prorated Missouri tax liability based only on the
income earned in Missouri. See pages 9 and 10, Lines 31 and 32.

Missouri Home of Record DECLARATION OF ESTIMATED TAX
If you entered the Armed Forces in Missouri, your home of record Residents and nonresidents are required to make a declaration of
is presumed to be Missouri and you are presumed to be estimated tax if their Missouri estimated tax is expected to be at
domiciled in Missouri. least $100. If you are required to make estimated tax payments,
you can submit a payment online at: dor.mo.gov/ or remit a
payment with an Estimated Tax Declaration for Individuals (Form
Missouri Home of Record (Stationed Outside Missouri) MO-1040ES).

You are considered a nonresident for tax purposes if you: ADDRESS CHANGE
a. maintained no permanent living quarters in Missouri Address change requests should be mailed to: Department of
during the year; Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200. This
b. maintained permanent living quarters elsewhere; and will help forward any refund check or correspondence to your new
5 address.

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You may complete our online address change form by visiting 
dor.mo.gov/how-do-i/change-address-revenue-records.html.                NAME AND ADDRESS
                                                                       Print or type your name(s), address, and social security 
 CONSUMER’S USE TAX                                                    number(s) in the spaces provided on the return.
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        DECEASED TAXPAYER
percent. Cities and counties may impose an additional local use        If the taxpayer or spouse passed away in 2023, select the 
tax. Use tax does not apply if the purchase is subject to Missouri     appropriate box. If a refund is due to a deceased taxpayer, attach 
sales tax or otherwise exempt. A purchaser is required to file a use   a copy of Statement of Person Claiming Refund Due a Deceased 
tax return if the cumulative purchase on which tax was not paid        Taxpayer (Form MO-1310D), Power of Attorney (Form 2827), and 
to the state exceeds $2,000 in a calendar year. You can use the        death certificate.
Individual Consumer’s Use Tax Return (Form 4340). The due date 
for Form 4340 is April 15, 2024.
                                                                       FIGURE YOUR MISSOURI 

FORM MO-1040                                                           ADJUSTED GROSS 
Important: Complete your federal return first. If you are filing a 
fiscal year return, indicate the beginning and ending dates on the     INCOME
line provided near the top of Form MO-1040.                             Missouri requires the division of income between spouses. 
                                                                       Taxpayers filing a combined return pay less tax by dividing the 
 FEDERAL EXTENSION                                                     income between spouses and then determining the tax amount 
                                                                       for each person’s income. You must begin your Missouri return 
Select the box at the top of the form indicating you have an           with your total federal adjusted gross income, even if you have 
approved federal extension and attach a copy of your                   income from a state other than Missouri.
application for 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.                            LINE 1 - FEDERAL ADJUSTED GROSS INCOME                               
                                                                       If your filing status is “married filing combined” and both spouses 
 FILING STATUS                                                         are reporting income, use the worksheet on page 7 to split 
                                                                       income between you and your spouse. The combined income for 
Select the same filing status on your Missouri return as claimed 
on the federal return. If on your federal return you selected the      you and your spouse must equal the total federal adjusted gross 
checkbox “Someone can claim you as a dependent,” you will              income you reported on your federal return. For all other filing 
select “claimed as a dependent” on the Form MO-1040. If on             statuses, use the chart below to determine your federal adjusted 
your federal return you selected the checkbox “Someone can             gross income.
claim you as a dependent,” and your federal return status is           If you include loss(es) of $1,000 or more on Line 1, you must 
Married Filing Jointly, you will select the filing status of “married  attach a copy of Federal Form 1040 or Federal Form 1040-SR 
filing combined” on the Form MO-1040.                                  (pages 1 and 2).
          
 AGE 62 THROUGH 64                                                                      Federal Form                   Line Numbers         
                                                                        Federal Form 1040 or
If you or your spouse were ages 62, 63, or 64 by December 31,           Federal Form 1040-SR                           Line 11
2023, select the appropriate box. 
                                                                        Federal Form 1040X                             Line 1
 AGE 65 OR OLDER OR BLIND
If you or your spouse were age 65 or older or blind and qualified                        Missouri Modifications
for these deductions on your 2023 federal return, select the           Before completing Lines 2, 3, and 4, read the Information to 
appropriate boxes.                                                     Complete Form MO-A, Part 1, pages 13 through 16.

 100 PERCENT DISABLED PERSON                                            LINE 2 - TOTAL ADDITIONS       
You may select the 100 percent disabled box if you or your spouse      Enter the total additions amount from Form MO-A, Part 1, Line 
are unable to engage in any substantial gainful activity by reason of  7Y and 7S.
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. A claimant     LINE 4 - TOTAL SUBTRACTIONS                     
is not required to be gainfully employed prior to such disability to   Enter the total subtractions amount from Form MO-A, Part 1, Lines 
qualify for a property tax credit.                                     18Y and 18S.
Visit dor.mo.gov/taxation/individual/tax-types/property-tax-
credit/ to learn more about the property tax credit form.               LINE 7 - INCOME PERCENTAGES                      
                                                                       To calculate your income percentage for Line 7, complete the 
 NON-OBLIGATED SPOUSE                                                  chart below if both spouses have income. 
You may select the non-obligated spouse box if your spouse owes 
the state of Missouri any child support payments, back taxes,           Yourself
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          Line 5Y          ÷    Line 6                     =
Internal Revenue Service (IRS) are excluded from the non-obligated      Spouse
spouse apportionment.
                                                                        Line 5S          ÷    Line 6                     =

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The total entered on Line 7 must equal 100 percent - round to the If you have an earned income credit, you must subtract the
nearest percentage. For example, 84.3 percent would be shown as credit from the tax on your federal return. If a negative amount is
84 percent and 97.5 percent would be shown as 98 percent. Lines calculated, enter “0”. If you used a method other than the federal
7Y and 7S must equal 100 percent. tax table to determine your federal tax, attach the appropriate
schedule.
Note: If one spouse has negative income and the other spouse has
positive income (Ex: your income is -$15,000 and your spouse’s Federal Forms Line Numbers
income is $30,000), enter zero percent on Line 7Y and 100 percent 1040 • Federal Form 1040 or 1040-SR Line 22 minus;
on Line 7S. If nothing is entered, the Department will consider this 1040-SR • Federal Form 1040 or 1040-SR Line 27 and
to be 100 percent. 29;
• Schedule 2, Part 1, Line 3;
• Schedule 3, Part 2, Line 9.
FIGURE YOUR TAXABLE
Line 8 minus Lines 14 and 15, except amounts
INCOME 1040X from Forms 2439 and 4136.

LINE 8 - PENSION AND SOCIAL SECURITY/SOCIAL Note: At the time the Department finalized their tax booklets,
SECURITY DISABILITY the Internal Revenue Service had not finalized the 2023
federal income tax forms.
If you or your spouse received a public, private, or social security
or social security disability, complete Form MO-A, Part 3. Enter the LINE 10 - OTHER FEDERAL TAX
amount from Form MO-A, Part 3, Total Exemption on MO-1040,
Line 8. Attach a copy of your federal return (pages 1 and 2), Enter the total amount of:
Distributions From Pensions, Annuities, Retirement or Profit- • Schedule 2, Part 1, Line 3;
Sharing Plans, IRAs, Insurance Contracts, etc. (Form 1099-R), and • Schedule 2, Part 2, Lines 8, 10, 14, and 15;
Social Security Benefit Statement (SSA-1099). • Any recapture taxes included on Schedule 2, Part 2, Line 21; and
• Schedule 3, Part 1, Line 1.
For amended returns enter the other taxes reported on Line 10 of
LINE 9 - TAX FROM FEDERAL RETURN Federal Form 1040X except: do not include self-employment tax,
Use the chart in next column to locate your tax on your federal FICA tax, or railroad retirement tax on this line. Attach a copy of
return. Do not enter your federal income tax withheld as shown your federal return (pages 1 and 2) and applicable schedules.
on your Form(s) W-2 or federal return. Attach a copy of Federal Form(s) 4255, 8611, or 8828 if claiming

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 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 2022 Missouri tax withheld, minus each spouse’s 2022 tax liability.
The result should be each spouse’s portion of the 2022 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-1040, 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.
Adjusted Gross Income Worksheet for Combined Return Federal Form 1040 or Y - Yourself S - Spouse
Federal Form 1040-SR
1. Wages, salaries, tips, etc. 1z 00 1 00
2. Taxable interest income 2b 00 2 00
3. Dividend income 3b 00 3 00
4. State and local income tax refunds (from Schedule 1, Part 1) 1 00 4 00
5. Alimony received (from Schedule 1, Part 1) 2a 00 5 00
6. Business income or loss (from Schedule 1, Part 1) 3 00 6 00
7. Capital gain or loss 7 00 7 00
8. Other gains or losses (from Schedule 1, Part 1) 4 00 8 00
9. Taxable IRA distributions 4b 00 9 00
10. Taxable pensions and annuities 5b 00 10 00
11. Rents, royalties, partnerships, S corporations, trusts, etc.
(from Schedule 1, Part 1) 5 00 11 00
12. Farm income or loss (from Schedule 1, Part 1) 6 00 12 00
13. Unemployment compensation (from Schedule 1, Part 1) 7 00 13 00
14. Taxable social security benefits 6b 00 14 00
15. Other income (from Schedule 1, Part 1) 9 00 15 00
16. Total (add Lines 1 through 15) 00 16 00
17. Subtract: federal adjustments to income 10 00 17 00
18. Federal adjusted gross income (Line 16 minus Line 17) 11 00 18 00
Enter amounts here and on Lines 1Y and 1S, Form MO-1040
7

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recapture taxes. chronic health condition or physical disability, including cognitive
impairment or the loss of functional capacity, thus rendering
LINE 12 - FEDERAL TAX PERCENTAGE an individual unable to care for themselves without the help of
This percentage is based on the Missouri Adjusted another person.
Gross Income reported on Line 6. See below examples:
Complete the worksheet below only if you paid premiums for a
Example 1: If Line 6 is $22,450, enter 35% on Line 12.
qualified long-term care insurance policy, and the policy is for at
Example 2: If Line 6 is $58,750, enter 15% on line 12.
least 12 months coverage.
Missouri Adjusted Gross Federal Tax Note: You cannot claim a deduction for amounts paid toward
Income Range (Line 6): Percentage: death benefits or extended riders.
$25,000 or less ..............................................35%
$25,001 to $50,000 .....................................25% Worksheet for Long-Term Care Insurance Deduction
$50,001 to $100,000 ...................................15% A. Enter the amount paid for qualified long-term
$100,001 to $125,000 ..................................5% care insurance policy.................... A) $__________
$125,001 or more ...........................................0% If you itemized on your federal return and your federal
itemized deductions included medical expenses, go to
LINE 13 - FEDERAL INCOME TAX DEDUCTION Line B. If not, skip to H.
Multiply Line 11 by percentage on Line 12. If you selected B. Enter the amount from Federal
any filing status other than married filing combined on the Schedule A, Line 4 ...................... B) $__________
MO-1040, your federal tax deduction may not exceed $5,000. C. Enter the amount from Federal
If you selected married filing combined, your federal tax cannot Schedule A, Line 1....................... C) $__________
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) $__________
LINE 14 - STANDARD OR ITEMIZED DEDUCTIONS
F. Subtract Line E from Line B (if the amount
is less than zero, enter “0”) .............. F) $__________
Standard Deductions G. Subtract Line F from Line A.............. G) $__________
H. Enter Line G (or Line A if you did not
If you claimed the standard deduction on your federal return, have to complete Lines B through G)
enter the standard deduction amount for your filing status. The on Form MO-1040, Line 16 ............... H) $__________
amounts are listed on Form MO-1040, Line 14. Attach a copy of your Federal Form 1040 or 1040-SR (pages 1
Additional standard deduction for yourself or your spouse for 65 and 2) and Federal Schedule A (if you itemized your deductions).
or older or blind. Single and head of household is an additional
$1,850. Married filing combined, married filing separate, or
qualified widow(er) is an additional $1,500. For more info visit
dor.mo.gov/taxation/individual/tax-types/income/documents/ LINE 17 - HEALTH CARE SHARING MINISTRY
Standard-and-Additional-Standard-Deduction.pdf. If you made contributions to a qualifying health care sharing
ministry, enter the amounts you paid in 2023 on Line 17. Do not
Federal Form Line Numbers include amounts excluded from your federal taxable income.
Federal Form 1040 LINE 18 - ACTIVE DUTY MILITARY INCOME DEDUCTION
Federal Form 1040-SR Line 12
Federal Form 1040X Line 2 Enter the amount of military income earned as a member of any
active duty component of the Armed Forces of the United States.
This includes being ordered to federal active duty status under
Itemized Deductions 10 USC or 32 USC, participating in Annual Training (typically two
weeks a year), and participating in other active training or schools,
If you itemized on your federal return, you may want to itemize except for Inactive Duty for Training. This amount may not include
on your Missouri return or take the standard deduction, military income earned during State Active Duty. This amount
whichever results in a higher deduction. If you were required to must be included in your federal adjusted gross income and not
itemize on your federal return, you must itemize on your Missouri previously taken as a deduction or subtraction.
return. To figure your itemized deductions, complete the Form
MO-A, Part 2. Attach a copy of your federal return (pages 1 and Please include copies of all your Leave and Earnings Statement(s)
2) and Federal Schedule A. which validate how long you were on active duty for training or
annual training and the amount you earned on active duty for
LINE 15 - HEAD OF HOUSEHOLD AND QUALIFYING training or on annual training. Failure to attach the requested
WIDOW(ER) documentation may result in the disallowance of this deduction.
If you have additional questions about this deduction, you may
If your filing status is head of household or qualifying widow(er) contact the Department’s military liaison at military@dor.mo.gov.
enter the amount of $1,400 as your additional exemption on Line
15. You must use the same filing status as your federal return. LINE 19 - INACTIVE DUTY MILITARY DEDUCTION
NOTE: If you claimed any filing status other than head of house-
hold or qualifying widow(er) on your federal return, you do not Military personnel may deduct a portion of their income earned
qualify for the additional exemption. from the following sources from their Missouri adjusted gross
income:
LINE 16 - LONG-TERM CARE INSURANCE DEDUCTION • National Guard Inactive Duty Training (IDT)
If you paid premiums for qualified long-term care insurance • National Guard Annual Training (AT)
in 2023, you may be eligible for a deduction on your Missouri • Reserve components of the Armed Forces.
income tax return. Qualified long-term care insurance is defined The following reflects the percentage of Military reserve or
as insurance coverage for at least 12 months for long-term care inactive duty income that may be deducted in each applicable
expenses should such care become necessary because of a tax year: Year Percentage
8 2023 80%
2024 100%

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Multiply the amount of inactive duty military income earned by
80% and enter this amount on Line 19. LINE 26 - SUBTOTAL

Example: $2,000 x 80% = $1,600. Subtract Line 25 from Line 6. If less than zero, enter “0”.
Please include copies of all your Leave and Earnings Statement(s) Do not enter a negative amount.
which validate how long you were on inactive duty for training
or annual training and the amount you earned on inactive duty LINE 28 - ENTERPRISE ZONE INCOME OR RURAL
for training or on annual training. Failure to attach the requested EMPOWERMENT ZONE MODIFICATION
documentation may result in the disallowance of this deduction.
If you have additional questions about this deduction, you may To claim the Enterprise Zone Income or Rural Empowerment Zone
contact the Department’s military liaison at military@dor.mo.gov. Modification, you must first receive notification of approval from
the Department of Economic Development.
LINE 20 - BRING JOBS HOME DEDUCTION

If you or your spouse accrued expenses associated with relocating Enterprise Zone Income Modification
a business to Missouri, you may be eligible for this deduction (if
approved by the Department of Economic Development). If you or your spouse have exempt income from a business
The deduction is equal to 50 percent of the eligible in-sourcing facility located in an enterprise zone that has been approved by
expenses and cannot exceed your Missouri adjusted gross income. the Department of Economic Development, enter one-half of the
For additional information, please visit ded.mo.gov or contact Missouri taxable income attributed to the new business facility
the Missouri Department of Economic Development at P.O. Box in the enterprise zone. Refer to the Worksheet for Calculating
118, Jefferson City MO 65102-0118. Business Facility Credit, Enterprise Zone Modification and
Enterprise Zone Credit (Form 4354).
LINE 21 - FARMLAND SOLD, RENTED, LEASED, OR
CROP-SHARED TO A BEGINNING FARMER Rural Empowerment Zone Modification
If you are a farm owner who earned income from the sale, rent,
lease or crop-share of farmland to a beginning farmer, you may If you or your spouse have exempt income from a new business
be eligible for a deduction on your Missouri income tax return. To facility located within a rural empowerment zone that has been
claim the deduction on this return, attach the Beginning Farmer approved by the Department of Economic Development, enter
Tax Deduction Certification from the Missouri Agricultural and the Missouri taxable income attribute to a new business facility in
Small Business Development Authority (MASBDA) validating a rural empowerment zone on Lines 28Y and 28S.
that the sale, rent, lease, or crop-share agreement qualifies. To Visit ded.mo.gov for additional information on either modification,
calculate the deduction amount, complete Form 5955 and attach or contact the Department of Economic Development, Incentives
to Form MO-1040, along with certification from MASBDA, a Section, P.O. Box 118, Jefferson City, MO 65102-0118.
copy of your Federal Return, and associated federal schedules.
This deduction applies to certain farmland sales made, lease
agreements, rental agreements, or crop-share arrangements FIGURE YOUR TAX
entered into, on or after August 28, 2023.
LINE 30 - MISSOURI TAX
LINE 22 - FIRST-TIME HOME BUYERS DEDUCTION Calculate your tax by using your taxable income from Form
You may deduct contributions to one or more first time home MO-1040, Line 29Y and 29S, the Tax Rate Chart (page 26, Section A),
buyer account(s) and the interest accruing on these account(s). and Tax Calculation Worksheet (page 26, Section B).
Complete a Missouri Form 5766 for each account and enter the
applicable amount(s) on Lines 22a and 22b. LINES 31 AND 32 - RESIDENT CREDIT OR MISSOURI
Line 22a: Enter the amount of the contribution deduction to a INCOME PERCENTAGE
first time home buyer account(s), not to exceed $800 ($1,600 for
married filing combined returns) from Form(s) 5766, Deduction A taxpayer filing as a resident who paid taxes to another state
Section, Line A. or political subdivision may take a credit for tax paid by using
Form MO-CR. A taxpayer filing as a nonresident may calculate
Line 22b: Enter the amount of accrued interest on the first time their Missouri income percentage by using the Form MO-NRI. A
home buyer account(s) from Form(s) 5766, Deduction Section, Form MO-CR and a Form MO-NRI may not be used by the same
Line B. taxpayer on Form MO-1040. If filing a combined return, one
Line 22: Enter the sum of Lines 22a and 22b in Line 22. spouse may use Form MO-NRI and the other spouse may elect
to use Form MO-CR.
LINE 23 - LONG TERM DIGNITY SAVINGS ACCOUNT
See lines 31 and 32. For more information and examples,
If the taxpayer made contributions to a Long Term Dignity visit dor.mo.gov/taxation/individual/additional-resources/
Savings Account, the taxpayer may take a deduction of 100% of non-residents.html. Attach a copy of your other state or
their contribution on their Missouri individual income tax return. political subdivision’s return.
Qualified contributions may not exceed the Missouri adjusted
gross income and is limited to $4,000 per taxpayer ($8,000,
if married filing combined). An affidavit must be filed with the LINE 31 - MISSOURI RESIDENT(S)
income tax return to verify the amount claimed. You should take the resident credit (Form MO-CR) if:
a. you are a full-year Missouri resident; and
LINE 24 - FOSTER PARENT TAX DEDUCTION b. you paid income tax to other state(s) or political subdivisions;
Foster parents as defined in RSMo 210.566 are eligible to receive c. you earned income from an S-Corporation in a non-tax
a deduction for expenses incurred directly by the taxpayer in jurisdiction; and
providing care as a foster parent to one or more children in this d. you were a member of a pass-through entity who voluntarily
elected to participate in a program substantially similar to the
state. To determine your eligibility and calculate your deduction, Missouri SALT Parity Act and paid tax in another state.
complete Foster Care Affidavit (Form 5870). This form must be
attached to your Missouri return.
9

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LINE 39 - NONRESIDENT PARTNER OR S
LINE 32 - NONRESIDENT(S) CORPORATION SHAREHOLDER TAX WITHHELD
You should de ter mine your Missouri income percentage
(Form MO-NRI) if: Include the payments from your distributive share by the
a. you are a nonresident; and partnership or S corporation, if you are a nonresident partner or
b. you had income from other state(s) or political subdivisions. S corporation shareholder as shown on Form(s) MO-2NR and the
Nonresident Partnership Form (Form MO-NRP). Attach Form(s)
The amount on Line 32 should be 100 percent unless you use Form MO-2NR and MO-NRP.
MO-NRI and determine a lesser percentage. If you do not enter a
percentage on Line 32, your tax will be based on all of your income, LINE 40 - NONRESIDENT ENTERTAINER
regardless of where it was earned. TAX WITHHOLDING
LINE 31 AND 32 - PART-YEAR RESIDENT(S) Include your share of the payments from gross earn ings as a
nonresident entertainer, as shown on Form(s) MO-2ENT, Line 7.
You may take either the resident credit or the Missouri income Attach a schedule showing the date(s) and place(s) of the
percentage. Com plete both Forms MO-CR and MO-NRI and use per formance(s), the nonresident entertainer entity’s name,
the one that is to your advantage. All income earned while living in and how your share of the amount paid was cal culated. Attach
Missouri is taxable to Missouri. Attach a copy of your other state or Form(s) MO-2ENT.
political subdivision’s return.
LINE 41 - EXTENSION OF TIME TO FILE
LINE 34 - TAX ON LUMP SUM DISTRIBUTIONS AND
RECAPTURE TAX ON MISSOURI LOW INCOME If you filed for an extension of time to file, enter on Line 41 the
HOUSING CREDITS amount you paid to the Department of Revenue with Form MO-60.
LINE 42 - MISCELLANEOUS TAX CREDITS
Lump Sum Distributions
You may be eligible for certain tax credits. The total amount of tax
A taxpayer who receives a lump sum distribution may be required credit is computed by completing Form MO-TC. Enter the total tax
to file a Lump Sum Distribution (Federal Form 4972). Because credit amount from Form MO-TC, Line 13 on Form MO-1040, Line 42.
this income is not included in your Missouri adjusted gross Attach Form MO-TC, along with any applicable sched ules,
income, a separate calculation must be made to compute the certificates, and federal form(s). You can find a list of available credits
Missouri tax on this distribution. and the agency to contact for information, forms, and approval to
claim each credit on the Form MO-TC, located on page 44 and 45.
You are subject to the tax if your state of legal residence was
Missouri at the time you received the lump sum distribution. LINE 43 - PROPERTY TAX CREDIT
The amount of tax is 10 percent of your federal tax liability on
the distribution received in 2023. You must compute this tax by Complete the Property Tax Credit Schedule (Form MO-PTS)
multiplying the amount shown as tax on Federal Form 4972 by 10 to determine the amount of your property tax credit. See
percent. information to complete Form MO-PTS on pages 18-20.
For example, if your Federal Form 1040, Line 16 includes $1,000 LINE 44 - MISSOURI WORKING FAMILY TAX CREDIT
tax as a result of Federal Form 4972, the amount of tax on Form
MO-1040 would be $100. Select the Lump Sum Dis tri bu tion box on The Missouri Working Family Tax Credit (WFTC) is a credit for
Line 34. Attach a copy of Federal Form 4972. 10 percent of what your federal earned income credit (EIC)
would be under the EIC law as of January 1, 2021. You may
qualify if you:
Recapture Tax • were allowed a federal earned income credit on your
If you are required to re capture a portion of any federal low income Federal Return for the same tax year;
housing credits taken on a low income housing project, you are also • claim a filing status of single, head of household, qualifying
re quired to recapture a portion of any state credits taken. The state widow(er), or married filing combined;
recapture amount is the proportion of the state credit that equals • have a tax liability after the application of all other credits.
the proportion the federal recapture amount bears to the original To calculate the tax credit amount, complete Form MO-WFTC
federal low income housing credit amount. Attach a copy of your on page 38 and attach to Form MO-1040, along with a copy of
federal return (pages 1 and 2) and Federal Form 8611. your Federal Return. If Form MO-WFTC and your Federal Return
are not attached, the credit will be disallowed.
LINE 46 - AMENDED RETURN ONLY:
FIGURE YOUR PAYMENTS PAYMENT ON ORIGINAL RETURN
AND CREDITS Enter any payment(s) applied to your original filed return,
including any penalties and interest.
LINE 37 - MISSOURI WITHHOLDING LINE 47 - AMENDED RETURN ONLY:
Include only Missouri withholding as shown on your OVERPAYMENT ON ORIGINAL RETURN
Form(s) W-2, 1099, or 1099-R. Do not include withholding for
federal taxes, local taxes, city earnings taxes, other state’s Enter the overpayment claimed or adjusted on your original return
withholding, or payments submitted with a Statement of including interest.
Income Tax Payments for Nonresident Individual Partners or
S Corporation Shareholders (Form MO-2NR) or a Statement Indicate the Reason for Amending Your Return
of Income Tax Payments for Nonresident Entertainers (Form
MO-2ENT). Attach a copy of all Form(s) W-2 and 1099. See Select the box relating to why you are filing an amended return.
Diagram 1, Form W-2, on page 26. • Select Box A (federal audit) if you have knowledge or have received
a notice that your federal return you previously filed was incorrect,
LINE 38 - ESTIMATED PAYMENTS or if the Internal Revenue Service (IRS) adjusted your original return.
Include any estimated tax payments made on your 2023 return You must attach a copy of your amended federal return or a
and any overpayment applied from your 2022 Missouri return. 10

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Workers’ Memorial Fund, Attn: Director’s Office, 412 E Dunklin St.,
copy of your revenue agent’s report. Enter the month, day, and Jefferson City, MO 65101. (Minimum contribution: $1, or $2 if married
year your audit was finalized. filing combined.)
• Select Box B if you have a Net Operating Loss (NOL) carryback Childhood Lead Testing Fund – Activities supported by this
on your amended return. Indicate the year your loss occurred. fund ensure that Missouri children at risk for lead poisoning
• Select Box C if you have an investment tax credit carryback on are tested and receive appropriate follow-up activities to
your amended return. Indicate the year your credit occurred. protect their health and well being from the harmful effects
of lead. For more information please contact the Missouri State
• Select Box D if you are filing an amended Missouri return Public Health Laboratory at (573) 751-3334, or e-mail labweb1@
as a result of filing an amended federal return or a Missouri health.mo.gov. (Min imum contribution: $1, or $2 if married filing
correction. Enter the month, day, and year you filed your combined.)
amended federal return.
Missouri Military Family Relief Fund – For more information,
please contact: Missouri Military Family Relief Fund, 2302
FIGURE YOUR REFUND Militia Drive, ATTN: JFMO-J1/SS, Jefferson City, MO
65201-1203. (Minimum contribution: $1, or $2 if married filing
OR AMOUNT DUE combined.)
LINE 49 - OVERPAYMENT General Revenue Fund – Requests for information and
contributions may be made at any time directly to General
If Line 45 is larger than Line 36, or on an amended return, Line 48 Revenue Fund, ATTN: Department of Revenue, P.O. Box
is larger than Line 36, enter the difference (overpayment) on Line 3022, Jefferson City, MO 65105-3022. (Minimum contribution:
49. All or a portion of an overpayment can be refunded to you. $1, or $2 if married filing combined.)
Organ Donor Program Fund – Contributions support organ
LINE 50 - APPLY OVERPAYMENT TO and tissue donation education and registry operation. For
NEXT YEAR’S TAXES more information, please contact: Missouri Department of
Health and Senior Services, Organ and Tissue Donor Program,
You may apply any portion of your refund to next year’s taxes. P.O. Box 570, Jefferson City, MO 65102-0570, or call 888-497-4564.
(Minimum contribution: $2, or $4 if married filing combined.)
LINE 51 - TRUST FUNDS
Kansas City Regional Law Enforcement Memorial
You may donate part or all of your overpaid amount or Foundation Fund - The Regional Law Enforcement
contribute additional pay ments to any of the trust funds listed Memorial Garden honors and celebrates the men and
on Form MO-1040 or any two additional trust funds. women who have laid down their lives in the line of duty.
Donations can be made directly to Kansas City Regional Law
Children’s Trust Fund – Children’s Trust Fund, Missouri’s Enforcement Memorial Foundation Fund at 527 W 39th Street
Foundation for Child Abuse Prevention, is a non-profit Kansas City, MO 64111. (Minimum contribution: $1, or $2 if married
organization dedicated to the vision of children free to filing combined.)
grow and reach their full potential in a nurturing and
healthy environment free from child abuse and neglect. For more Soldiers Memorial Military Museum in St. Louis Fund -
information please contact the Children’s Trust Fund ctf4kids.org or Supports Soldiers Memorial Military Museum in honoring
call 888-826-5437. (Minimum contribution: $2, or $4 if married filing military service members, veterans, and their families,
combined.) and sharing St. Louis’s involvement in the nation’s military
history from the American Revolution through today. Donations
Veterans Trust Fund – The Missouri Veterans can be made directly to Soldiers Memorial Military Museum
Commission’s Veterans Trust Fund is a means by which Fund at P.O. Box 775460 1315 Chestnut St., St. Louis, MO, 63103.
individuals and corporations may donate money to (Minimum contribution: $1, or $2 if married filing combined.)
expand and improve services to veterans in Missouri.
Contributions may be made at any time directly to: Veterans Missouri Medal of Honor Fund - Supports the cost of
Trust Fund c/o The Missouri Veterans Commission, P.O. Drawer maintenance and repair and to help pay renewal fees
147, Jefferson City, MO 65102-0147 or call (573) 751-3779. for memorial bridges or memorial signs provided by the
(Minimum contribution: $2, or $4 if married filing combined.) Department of Transportation. Donations can be made
directly to Medal of Honor Fund at 105 W Capitol Ave., Jefferson
Elderly Home Delivered Meals Trust Fund – The Elderly City, MO, 65102. (Minimum contribution: $1, or $2 if married filing
Home Delivered Meals Trust Fund supports the home combined.)
delivered meals program for Missouri’s home-bound senior Additional Funds
citizens, helping them to continue to live independently in
their homes. The need for home delivered meals increases yearly
as persons are living longer and may need assistance. Please If you choose to give to additional funds, enter the two-digit
visit health.mo.gov/seniors/aaa/index.php for more information. additional fund code in the spaces provided on Line 50. If you
(Minimum contribution $2, or $4 if married filing combined.) want to give to more than two additional funds, please submit a
contribution directly to the fund. For additional information visit
Missouri National Guard Trust Fund – The Missouri dor.mo.gov/taxation/individual/trust-funds.html. Donations
National Guard Trust Fund expands the capability to received from the following funds are designated specifically for
provide and coordinate Military Funeral Honors Missouri residents.
Ceremonies for veterans of Missouri and veterans buried
in Missouri who have served their country in an honorable American Cancer Society Heartland Division, Inc.,
manner. Contributions may be made at any time directly to Missouri Fund (01) – For more information anytime, call toll
National Guard Trust Fund, ATTN: JFMO-J1/SSH, 2302 Militia Drive, free 1-800-ACS-2345 or visit cancer.org. Donations
Jefferson City, MO 65101-1203 or call (573) 638-9663. (Minimum can be sent directly to the American Cancer Society at 1100
contribution: $2, or $4 if married filing combined.) Pen nsylvania Avenue, Kansas City, MO 64105. (Minimum
irrevocable contribution: $1, not to exceed $200.)
Workers’ Memorial Fund – This fund has been established
to create a permanent memorial for all workers who American Diabetes Asso ci a tion Gateway Area
suffered a job related death or injuries that resulted in a Fund (02) – Requests for information may be
permanent disability while on the job in Missouri. Requests for made by calling (314) 822-5490 or contacting
information and contributions may be made at any time to: Gateway Area Diabetes Association Fund, 15455 Conway
11 Road, Suite 360, Chesterfield, MO 63017. (Minimum irrevocable
contribution: $1, not to exceed $200.)

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American Heart Association Fund (03) – For more
information, please contact: American Heart Association, LINE 53 - REFUND
460 N. Lindbergh Blvd., St. Louis, MO 63141-7808, or call Subtract Lines 50, 51 and 52 from Line 49 and enter on Line
(314) 692-5600. (Minimum irrevocable contribution: $1, not to 53. If your refund is $100,000 or more, please file your return
exceed $200.) electronically to receive your refund by direct deposit to your
ALS Lou Gehrig’s Disease Fund (05) – Call 1-888-873- bank account. For security purposes, all refunds over this
8539 for patient services in Eastern Missouri and 1-800- amount must be electronically deposited. If you do not file
878-2062 for patient services in Western Missouri. electronically with direct deposit, please provide an Agreement
(Minimum irrevocable contribution: $1, not to exceed $200.) to Receive Refund by ACH Transfer (Form 5378) to prevent
delay of your refund.
Arthritis Foundation Fund (09) – Call (314)
991-9333 or visit arthritis.org. Contributions can Note: If you have any other liability due the state of Missouri,
be made at any time directly to the Arthritis such as child support payments, or a debt with the Internal
Foundation, 9433 Olive Blvd., Suite 100, St. Louis, MO 63132. Reve nue Service, your income tax refund may be applied to that
(Minimum irrevocable contribution: $1, not to exceed $200.) liability in accordance with Section 143.781, RSMo. Your property
tax credit may be applied to any property tax credit or individual
Foster Care and Adoptive Parents Recruitment and Retention income tax liability pursuant to Section 143.782, RSMo. You will
Fund (14) – For more information please contact: Missouri be notified if your refund is offset against any debt(s).
Children’s Division, P.O. Box 88, Jefferson City, MO 65103-
0088 or call (573) 522-8024. (Minimum contribution: $1, or $2 LINE 55 - UNDERPAYMENT OF
if married filing combined.) ESTIMATED TAX PENALTY
March of Dimes Fund (08) – Send requests for If the total payments and credits amount on Line 45 minus Line 41
information and contributions directly to the March or Line 48 minus Line 41 is less than 90 percent (66-2/3 percent
of Dimes Fund, 11829 Dorsett Road, Maryland Heights, for farmers) of the amount on Line 36, or if your estimated tax
MO 63043. (Minimum irrevocable contribution: $1, not to payments were not paid timely, you may owe a penalty. Complete
exceed $200.) the Underpayment of Estimated Tax by Individuals (Form MO-2210),
Muscular Dystrophy Asso ci a tion Fund (07) – see pages 46-49. If you owe a penalty, enter the pen alty amount on
Requests for information and contributions may be Line 55.
made at any time directly to: Muscular Dystrophy If you have an overpayment on Line 49, the Department of Revenue
Association, 222 South Riverside Plaza, Suite 1500, Chicago, IL will reduce your overpayment by the amount of the penalty.
60606; (312) 260-5900. (Min i mum irrevocable contribution: $1, not
to exceed $200.) LINE 56 - AMOUNT DUE
National Multiple Sclero sis Society Fund (10) – Visit Payments must be postmarked by April 15, 2024, to avoid
nationalmssociety.org, call 1-800-FIGHTMS, or contact National interest and late payment charges. The Department of Revenue
Multiple Sclerosis Society Fund, 12125 Woodcrest Executive Drive, offers several payment options.
Suite 320, St. Louis, MO 63141 (Minimum irrevocable contribution: $1, • Check or money order: Attach a check or money order (U.S.
not to exceed $200.) funds only), payable to Missouri Department of Revenue. By
submitting payment by check, you authorize the Department
Pediatric Cancer Research Trust Fund (18) - of Revenue to process the check electronically upon receipt.
CureSearch for Children’s Cancer raises funds • Do not postdate. The Department of Revenue may
to support children’s cancer research. For electronically resubmit checks returned for insufficient or
more information, visit curesearch.org or call (800) 458-6223. uncollected funds.
(Minimum contribution: $1, or $2 if married filing combined.) If you mail your payment after your return is filed, attach your
payment to the Form MO-1040V found on page 50.
Funds Codes • Electronic Bank Draft (E-Check): By entering your bank
routing number and check ing account number, you can pay
American Cancer Society Heartland Division, Inc. Fund...... 01 online at dor.mo.gov or by calling (888) 929-0513.
American Diabetes Association Gateway Area Fund ........ 02 There will be a convenience fee of $0.50 to use this service.
American Heart Association Fund......................... 03 • Credit Card: The Department accepts MasterCard, Discover,
Amyotrophic Lateral Sclerosis Visa, and American Express. To pay online, visit our website or
(ALS - Lou Gehrig’s Disease) Fund ........................ 05 call (888) 929-0513. The convenience fee is 2% of the total
Arthritis Foundation Fund................................. 09 amount due, plus $0.25 per card transaction, on all amounts
Foster Care and Adoptive Parents and will be charged to your ac count for processing credit card
Recruitment and Retention Fund.......................... 14 payments.
March of Dimes Fund .................................... 08 Note: The convenience fees for credit card transactions are
Muscular Dystrophy Association Fund ..................... 07 paid to the third party vendor, not to the Missouri Department
National Multiple Sclerosis Society Fund ................... 10 of Revenue. By accessing this payment system, the user will be
leaving Missouri’s website and connecting to the website of the
Pediatric Cancer Research Trust Fund ..................... 18 third party vendor, which is a secure and confidential website.

LINE 52 - MISSOURI 529 EDUCATION SIGN RETURN
PLAN DEPOSIT You must sign Form MO-1040. Both spouses must sign a
You can deposit all or a portion of your refund into a Missouri 529 combined return. If you use a paid preparer, the preparer must also
Education Plan (MOST) account. To make this choice, there must sign the return. If you wish to authorize the Director of Revenue to
be an open account and the total deposit must be a minimum of release information regarding your tax account to your preparer or
$25. Please complete and attach Missouri’s 529 Education Plan any member of your preparer’s firm, indicate by selecting the “yes”
Direct Deposit Form (Form 5632). box below the signature line.
Each 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
12

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identification number. Each failure by the paid tax return               Non-qualified Withdrawal from Family Development Account
preparer to sign any income tax return or claim for refund, or 
failure of the tax return preparer to provide a preparer tax             The amount of annual deposits previously subtracted must be 
identification number, shall result in a penalty of $50 owed by the      added to your federal adjusted gross income if the withdrawal 
paid tax preparer for each separate failure. The total amount of         from the account was not for a qualified use.
penalties that may be assessed on any preparer with respect to 
returns or claims for refunds filed during a calendar year shall not     LINE 3 - NON-QUALIFIED DISTRIBUTION  
exceed $25,000.                                                          FROM A QUALIFIED 529 PLAN
                                                                         Any distribution made by the Missouri for Tuition Program 
                                                                         (MOST), or any other qualified 529 plan, not used for qualified 
INFORMATION TO                                                           education expenses, must be added to federal adjusted gross 
                                                                         income of the account owner. The amount of the distribution that 
COMPLETE FORM                                                            must be added includes contributions previously exempt from 
                                                                         state tax and earnings generated from the program (if the earn-
                                                                         ings are not already included in federal adjusted gross income). 
MO-A, PART 1                                                             If the account owner is deceased, the beneficiary of the account 
                                                                         must add the non-qualified taxable distribution to federal adjust-
Missouri Modifications to Federal Adjusted                               ed gross income on the Missouri income tax return.
Gross Income
                                                                         LINE 4 - FOOD PANTRY CONTRIBUTIONS 
Form MO-A, Part 1, computes Missouri modifications to federal            INCLUDED ON SCHEDULE A
adjusted gross income. Modifications on Lines 1 through 6                If you are claiming the Food Pantry Tax Credit (Form MO-FPT) and 
include income that is exempt from federal tax, but taxable for          you included your donations as an itemized deduction on your 
state tax purposes. Modifications on Lines 8 through 17 exclude          Federal Schedule A, enter the amount of your donations, as noted 
income that is exempt from state tax, but taxable for federal tax        on Form MO-FPT. 
purposes. If after reviewing the instructions for Part 1, you have 
no modifications, enter on Form MO-1040, Lines 3 and 5, the              LINE 5 - NONRESIDENT PROPERTY TAX
same amount(s) entered on Form MO-1040, Line 1.
                                                                         If you are a nonresident or part-year resident and you reported 
LINE 1 - INTEREST ON STATE AND LOCAL OBLIGATIONS                         property taxes paid to another state or political subdivision on Line 
                                                                         5b and /or 5c of your Federal Schedule A, you must report an income 
If you received income from an obligation of a state or political        modification on Line 5 of Form MO-A, unless that state or political 
subdivision other than Missouri, enter the amount of that in come,       subdivision allows a subtraction to income for Missouri property 
reduced by the related expenses in cur red (management fees,             taxes. Visit dor.mo.gov/faq/taxation/individual/non-resident.html 
trustee fees, interest, etc.) if the expenses are more than $500.        for a list of states that allow a subtraction for Missouri property 
                                                                         taxes. If your state and local taxes from  Federal Schedule A, Line 5d 
LINE 2 - PARTNERSHIP, FIDUCIARY,                                         exceeds $10,000 (or $5,000 for married filing separate filers), use 
S CORPORATION, OTHER                                                     the following calculation to determine your income modification that 
Enter positive adjustments (additions) re ported from partnerships,      must be added to federal adjusted gross income. 
fiduciaries, S cor por ations, or other sources. The partnership, 
fiduciary, or S corporation must notify you of the amount of any such    Nonresident Property Tax         $5,000 or                Income  
adjustment (addition) to which you are entitled. Select the boxes        Total State and Local Tax      X $10,000        =  Modification
applicable on Line 2 and attach a copy of the notification received.
                                                                         LINE 6 - NONQUALIFIED DISTRIBUTION FROM A 
          Net Operating Loss (NOL) - Carryback/Carryforward              QUALIFIED ACHIEVING A BETTER LIFE  
To the extent your federal adjusted gross income includes an NOL         EXPERIENCE PROGRAM (ABLE)
carried forward or carried back to another year, enter the amount as a   Any distribution made by the ABLE program administered by the 
positive number.  Please attach the calculation of your NOL carryback/   Missouri Achieving a Better Life Experience board, not used for 
carryforward, or your Federal Form 1045, Schedules A and B.              qualified disability expenses or not held for the minimum length 
                                                                         of time established by the board must be added to the federal 
Amended returns only: If your federal adjusted gross income              adjusted gross income of the account owner. The amount of the 
includes an NOL (other than a farming loss) carried back more            distribution that must be added includes contributions previously 
than two years or carried forward more than twenty years, enter          exempt from state tax and earnings generated from the program 
that NOL as a positive number.                                           (if the earnings are not already included in federal adjusted gross 
                                                                         income). 
Non-medical Withdrawal from Individual Medical Account (IMA)
                                                                         LINE 7 - TOTAL ADDITIONS
Any monies you withdraw from your Individual Medical Account             Add Lines 1 through 6. Enter the totals on Form MO-A, Part 1, Line 7 
(IMA) for non-medical purposes are taxable to Missouri. The              and on Form MO-1040, Line 2.
interest earned on such monies is also taxable to Missouri. The 
amount subject to tax is reported on a statement provided by the         LINE 8 - INTEREST ON EXEMPT  
administrator of the IMA.                                                FEDERAL OBLIGATIONS
                      Business Interest                                  Interest from direct obligations of the U.S. Government, such as U.S. 
                                                                         savings bonds, U.S. treasury bills, bonds, and notes is exempt from 
Previously Subtracted Business Interest Expenses:  Enter the             state taxation under the laws of the United States.Attach a detailed 
amount of business interest expense included in your federal             list or all Federal Forms 1099. Taxpayers who claim exclusion 
adjusted gross income, to the extent the amount was subtracted           for interest from direct U.S. obligations must identify the specific 
from federal adjusted gross income on the Form MO-A in a                 securities owned, e.g., “U.S. savings bond”. A general description 
previous year.                                                           such as “interest on U.S. obligation” or “U.S. Government securities” 
                                                                       13

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is not acceptable. (See Missouri Regulation 12 CSR 10-2.150 for the Military Income of Nonresident Military Personnel. Enter the
taxability of various U.S. Government related obligations.) Failure to amount of any military income received by nonresident military
identify the specific security will result in the disallowance of the personnel sta tioned in Missouri. Nonresident active duty military
deduction. service-members who are required to file a Missouri return may
subtract the military income received from their federal adjusted
A federally taxed distribution received from a mutual fund investing
gross income. Nonresident service-members’ spouses who are in
exclusively in direct U.S. Government obligations is exempt. If
Missouri due to as their state of residence may subtract their income
the mutual fund invests in both exempt (direct) and non-exempt
from their federal adjusted gross income.
(indirect) federal obligations, the deduction allowed will be the Attach a copy of the
distribution received from the mutual fund attributable to the interest Form(s) W-2 re porting your military income.
on the direct U.S. Government obligations, as determined by the Combat Pay Included in Federal Adjusted Gross Income Earned by
mutual fund. Attach a copy of the year-end statement received Military Personnel with a Missouri Home of Record. The IRS allows
from the mutual fund showing either the amount of money received enlisted members, warrant officers and commissioned warrant
or the percentage of funds received from direct U.S. Government officers to exclude their military pay received while serving in a
obligations, or a summary statement received from the mutual fund combat zone, or while hospitalized as a result of in juries incurred
which clearly identifies the exempt and non-exempt portions of the while serving in a com bat zone. The exclusion of combat pay
U.S. Government obligation interest. The statement does not need received by a commissioned officer, other than a commissioned
to list each obligation separately. Failure to attach the re quested warrant officer, is limited to the highest rate of enlisted pay
document will result in the dis al lowance of the deduction. Subtract all military income received while serving in a combat
Reduce the amount claimed by related expenses, if expenses were zone, which is included in federal adjusted gross income (FAGI)
over $500. To arrive at the amount of related expenses, you may use and is not otherwise excluded. In most cases combat pay is
actual expenses or a reasonable estimate. In general, you should use not included in Box 1, Wages, of Form W-2 and therefore is not
the same or similar method used to compute related expenses for included in FAGI. However if Box 1 includes combat pay, the
federal income tax purposes, provided that the method reasonably por tion consisting of combat pay may be taken as a subtraction
reflects related expenses for Missouri-exempt income. for Missouri purposes.
If you fail to compute reasonable related expenses, the Department Example 1: A resident of Missouri, is an enlisted member of
of Revenue will make an adjustment based on the best information the military. He enters a combat zone in July and is there
available. If sufficient information is not available or if your records through December. He earns $12,000 January through June,
do not provide sufficient information, the department will use the and earns $20,000 July through December. Box 1 of his Form
fol low ing formula to compute related expenses: W-2 should only indicate the $12,000 he received prior to
entering the combat zone. He is not entitled to a subtraction,
as his combat pay is not included in his FAGI.
Exempt Income Expense Reduction to
Total Income X Items = Exempt Income Example 2: A resident of Missouri, is a high ranking commissioned
officer. He enters a combat zone in July and is there through
The principal expense item in this formula is interest expense; December. He earns $50,000 January through June, and earns
how ever, the department may include other expense items $70,000 July through December. The IRS limits his Form W-2 to
because of their direct re la tionship to the production of exempt indicate $80,000. He is entitled to a subtraction of $30,000,
in come. You may propose an alter native method pro vided that it which represents the portion of Box 1 of Form W-2 attributable
properly reflects the amount of related expenses. to combat pay that is included in his FAGI.
Build America Bonds and Recovery Zone Bonds Interest. Enter
LINE 9 - STATE INCOME TAX REFUND any interest received from Build America or Recovery Zone Bonds
that is included in your federal adjusted gross income. Attach
Enter the amount of any state income tax refund included in a copy of your Interest Income (Form 1099-INT) or any other
your federal adjusted gross income on Form MO-1040, Line 1 applicable documentation.
(from Federal Form 1040 or Federal Form 1040-SR, Schedule 1,
Part 1, Line 1). Attach a copy of Federal Form 1040 or 1040-SR Missouri Public-Private Transportation Act. Enter any income
(pages 1 and 2) and applicable schedules. received in connection with the Missouri Public Private
Transportation Act, that is included in your federal adjusted gross
income.
LINE 10 - MILITARY RETIREMENT BENEFITS
Net Operating Loss (NOL). Any amount of Net Operating Loss
A military pension is a pension received for your service in a deduction taken against federal taxable income but disallowed for
branch of the armed services of the United States, including the Missouri income tax purposes after June 18, 2002, may be carried
Missouri Army Reserve and Missouri National Guard. On Line 10, forward and taken against any income on the Missouri income tax
enter your total military retirement benefits reported on Federal return for a period of up to 20 years from the year of the initial loss.
Form 1040 or Federal Form 1040-SR, Line 5b. Attach a calculation of your Net Operating Loss carryback/
carryforward or a copy of your Federal Form 1045, Schedules A and B.
LINE 11 - PARTNERSHIP, FIDUCIARY,
S CORPORATION, RAILROAD RETIREMENT Contributions into a Missouri In divid ual Medical Account (IMA).
BENEFITS, OTHER Con tri bu tions that were made by your employer into an Individual
Medical Account (IMA) and used to pay your health care expenses
Enter subtractions, reported from partnerships, fiduciaries, and S are exempt from Missouri income tax. The interest income earned
corporations. The partnership, fiduciary, and S corporation must on the IMA account is also exempt from Missouri income tax. The
notify you of the amount of any such subtraction to which you are IMA contribution is identified in Box 14 of your Form W-2, Wage and
entitled. Enter amount on Line 11, select the boxes applicable on Tax Statement. Reduce the amount of con tributions by the amount
Line 11 and attach a copy of the notification received. Failure to of medical and dental expenses deducted on Federal Form 1040 or
attach a copy of the notification furnished to you will result in the 1040-SR, and included in Missouri itemized deductions.
disallowance of the subtraction. Accumulation Distribution. If during the taxable year, you
Railroad Retirement Benefits Administered by the Railroad re ceived a distribution as beneficiary of a trust that was made
Re tire ment Board, such as all Tier I and Tier II benefits and any railroad from accumulated earnings of prior years and you filed Tax on
retirement sick pay, disability, and unemployment benefits, included Accumulation Distribution of Trusts (Federal Form 4970), the
in federal adjusted gross income (Form MO-1040, Line 1), are exempt amount of the distribution may be excluded from Missouri in come to
from state taxation. the extent that it was reported in your
14 federal adjusted gross income.

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Capital Gain Exclusion on Sale of Low Income Housing. If during
the taxable year, you sold a federally subsidized (HUD) low income 2023
housing project to a nonprofit or governmental organization, and
at least 40 percent of the units are occupied by persons or families Box 3. Benefits Paid in 2023 Box 4. Benefits Repaid to SSA in 2023 Box 5. Net Benefits Repaid for 2023 (Box 3 minus box 4)
having incomes of 60 percent or less of the median income, you may
exclude 25 percent of the capital gain from Missouri tax. However,
the buyer of the property must agree to preserve or increase the
low income occupancy of the project. To use this exclusion, enter Benefits for 2023 $8,400.00
25 percent of the capital gain reported on your Federal Form 1040
or 1040-SR. Attach a copy of your Federal Form 1040 or 1040-SR
(pages 1 and 2) and Sales of Business Property (Federal Form 4797).
Family Development Account. A family development account
holder may subtract the amount of annual deposits made to the
account (not to exceed $2,000). Approved withdrawals from the
family development account are also exempt from state tax. Interest
earned by a family development account is exempt from state *Includes: $12.00 Paid in 2023 for 2022
taxation and may be subtracted from an account holder’s federal
adjusted gross income. Any money withdrawn for an unapproved
use is subject to tax. Attach proper certification and a copy of your (12-2023)
Form 1099.
Federally Taxable - Missouri Exempt Obligations. Income from LINE 12 - EXEMPT CONTRIBUTIONS MADE
any bond issued by the Missouri Higher Edu ca tion Loan Authority
(MOHELA), in clud ing interest or proceeds resulting from the sale TO A QUALIFIED 529 PLAN
of the bond, is exempt from Missouri tax. Enter the amount of such The state of Missouri allows a subtraction from federal adjusted
income included in federal adjusted gross income on Line 10. gross income for the amount of annual contributions made to the
Condemnation of Property. If you included in your federal adjusted Missouri Tuition Program (MOST), or any other qualified 529 plan.
gross income any gain arising from compulsory or involuntary The maximum annual exempt contribution is $8,000 for single
conversion of property as a result of condemnation or the individuals or $16,000 for married couples filing a combined
imminence thereof, you may exclude that gain from Missouri tax. return. If you contributed to MOST, or any other qualified 529
Attach a copy of your Federal Form 1040 or 1040-SR, Schedule D, plan and are claiming the subtraction on your Missouri income
and Form 4797. tax return, please attach one of the following with your return:
Employee Stock Ownership Plan (ESOP) Capital Gain • Statement from program manager showing contribution in the
Deduction. Enter 50 percent of the net capital gain from the name of the individual claiming the subtraction,
sale or exchange of employer securities of a Missouri corporation • Bank statements reporting/verifying the contribution date and
to a qualified Missouri employee stock ownership plan if, upon contribution amount,
completion of the transaction, the qualified Missouri employee • Copies of canceled checks,
stock ownership plan owns at least 30 percent of all outstanding
employer securities issued by the Missouri corporation. Attach • Other supporting documentation verifying the name of the
Form(s) 1099 and Beneficiary’s Share of Income, Deductions, individual who contributed to the MOST 529 account,
Credits, etc. (Schedule K-1). contribution dates, and contribution amounts.
The documentation verifying contributions must be in the name
Disallowed Business Income Expenses. If your deduction for of the individual claiming the subtraction.
business interest expenses were limited under Subsection 163(j) of
the Internal Revenue Code, enter the disallowed amount. LINE 13 - QUALIFIED HEALTH
Attach a copy of your Federal Form 8990. INSURANCE PREMIUMS
Marijuana Business Deduction. Enter the amount that is eligible to Enter the amount you paid for health insurance premiums, not to
be claimed as a federal income tax deduction but is disallowed by exceed your federal taxable income. Do not include any pre-tax
section 280E of the Internal Revenue Code. This deduction is exclu- premiums paid, any premiums excluded from federal taxable
sively limited to taxpayers authorized to do business under Article income, or any long term care insurance premiums. Use the
XIV of Missouri’s Constitution. worksheet on page 40 to determine your allowable subtraction.
Calculating this deduction, you must provide a financial statement/
federal schedule(s) for business profit or loss that the federal gov-
ernment was unable to allow as a deduction for marijuana business, LINE 14 - DEPRECIATION ADJUSTMENT
as marijuana is a controlled substance under federal law. If you purchased an asset between July 1, 2002 and June 30, 2003,
You must submit the financial statement, schedule(s), your medical and you elected to use the 30 percent depreciation on your federal
license number (MED), if any, and all federal schedule(s) with your return, you may be able to subtract a portion of the depreciation.
Missouri Form MO-1040 to claim the deduction.
Enter the additional depreciation created by the Job Creation
Federal Broadband Grant Income Tax Subtraction. . If you received and Worker Assistance Act previously added back in prior years
grant money disbursed from a federal, state, or local Missouri pro- to the extent allowable by Section 143.121, RSMo. This amount is
gram, for the express purpose of providing or expanding broadband computed by figuring the allowable depreciation prior to the Job
internet to areas of Missouri that are deemed to be lacking such Creation and Worker Assistance Act minus the depreciation taken
access, you may qualify to subtract 100 percent of the grant money on your federal return. Please submit your asset detail worksheet
received. The grant money must have been included in your federal for validation of this subtraction.
adjusted gross income. Attach the Form 1099-G issued to you
validating the grant money received, grant documents that indicate If you have previously taken an addition modification for a qualifying
the area of Missouri was deemed to be lacking broadband internet property, but have sold or disposed of the property during the
access, a copy of federal Form 1040, and applicable schedule(s). The taxable year, select the box on Line 14 and take a subtraction
amount reported cannot exceed your federal adjusted gross income. for the amount not previously recovered. Visit dor.mo.gov/pdf/
depreciation_examples.pdf for more information and examples.

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LINE 15 - EXEMPT CONTRIBUTION MADE TO LINE 18 - TOTAL SUBTRACTIONS
A QUALIFIED ACHIEVING A BETTER LIFE EXPERIENCE Add Lines 8 through 17. Enter the total on Form MO-A, Part 1, Line
PROGRAM (ABLE) 18 and on Form MO-1040, Line 4.
The State of Missouri allows a subtraction from federal adjusted Note: Do not include income earned in other states on Line 18.
gross income for the amount of annual contributions made to the Com plete Form MO-NRI or Form MO-CR. See Form MO-1040,
Achieving a Better Life Experience Program (ABLE). This plan is ad- Line 31 and Line 32.
ministered by the Missouri Achieving a Better Life Experience Board.
The maximum annual exempt contribution is $8,000 for single
individuals or $16,000 for married couples filing a combined return. PART 2 - MISSOURI
If you contributed to ABLE and are claiming the subtraction on your
Missouri income tax return, please attach one of the following with
your return: ITEMIZED DEDUCTIONS
• Statement from program manager showing contribution in
the name of the individual claiming the subtraction, You cannot itemize your Missouri deductions if you took the
• Bank statements reporting/verifying the contribution date standard deduction on your federal return. See page 8, Line 14.
and contribution amount, You must itemize your Missouri deductions if you were re quired
• Copies of canceled checks, to itemize on your federal return.
Federal From 5498-QA, or
• Other supporting documentation verifying the name of the LINE 1 - FEDERAL ITEMIZED DEDUCTIONS
individual who contributed to the MOST 529 account, Include your total federal itemized deductions from Federal Form 1040
contribution dates, and contribution amounts. or Federal Form 1040-SR, Line 12, and any approved cultural
The documentation verifying contributions must be in the name contributions (literary, musical, scholastic, or artistic) to a tax exempt
of the individual claiming the subtraction. agency or institution that is operated on a not-for-profit basis. Cash
con tributions do not qualify.
LINE 16 - AGRICULTURE DISASTER RELIEF
LINES 2 AND 3 - SOCIAL SECURITY TAX
Enter the amount of payment received from a program that
provides compensation to agricultural producers that have Include the amount of the social security tax withheld from your
suffered a loss as a result of a disaster or emergency. This amount Form(s) W-2. This amount cannot exceed $9,933. Enter the total on
must be included in your Federal Adjusted Gross Income. Attach Line 2. Repeat for your spouse and enter the total on Line 3.
a copy of the Form 1099, as well as a Federal Schedule F and LINES 4 AND 5 - RAILROAD RETIREMENT TAX
Federal Schedule K-1 if applicable, indicating the payment
amount. Include the amount of railroad retirement tax withheld from your
wages, Tier I and Tier II, during 2023. This amount cannot exceed
LINE 17 - BUSINESS INCOME DEDUCTION $15,754 (Tier I maximum of $9,933 and Tier II maximum of $5,821).
Enter the total on Line 4. Repeat for your spouse and enter the
The State of Missouri allows a subtraction from federal adjusted total on Line 5. If you have both social security and Tier I railroad
gross income in the amount of 20 percent for Missouri-source retirement tax, the maximum deduction allowed is the amount
business income, including total combined profit by farmers. withheld as shown on the Form(s) W-2 minus either the amount
With respect to amounts subtracted on this line, in no event may entered on Federal Form 1040 or Federal Form 1040-SR,
a taxpayer subtract or deduct the same amount more than once Schedule 3, Part 2, Line 11, or, if only one employer, the amount
in calculating Missouri taxable income. Complete the worksheet refunded by the employer.
below only if you have Missouri source income and are claiming
a Business Income Deduction. Please provide the Federal Form
1040 or Federal Form 1040-SR and all applicable schedule(s) for LINE 6 - MEDICARE TAX
verification. Include the total amount of Medicare tax for yourself and spouse
(combined). If you are not subject to “additional Medicare tax” on your
Worksheet for Missouri Source Business Deduction federal return, enter the amount from your Form W-2.
Yourself Spouse If you are subject to “additional Medicare tax” on your federal
1. Missouri-source net profit from Form return, enter the amounts as calculated below. You must attach a
1040, Schedule(s) C, Part 2, Line 31. 1Y ____ 2S ____ copy of Additional Medicare Tax (Federal Form 8959).
2. Missouri-source net profit or loss from • Wage income: Form(s) W-2, Box 6, plus Line 7 of Federal
Form 1040 Schedule E, Part 2, Line 32 Form 8959, minus Line 22 of Federal Form 8959;
that is included in federal adjusted • Railroad retirement compensation: Railroad retirement
gross income. 2Y ____ 2S ____ Medicare tax withheld on Form(s) W-2, Box 14, plus Line 17
3. Combined profit from 1040 Schedule F, of Federal Form 8959, minus Line 23 of Federal Form 8959.
and combined profit from Form 4835. 3Y ____ 3S ____
4. Agricultural disaster relief payments LINE 7 - SELF-EMPLOYMENT TAX
included in federal adjusted gross Include the amount from Federal Form 1040, Federal Form 1040-
income. 4Y ____ 4S ____ SR, or Federal Form 1040-NR:
5. Business income (Sum of Lines 1 • Federal Schedule 2, Part 2, Line 4
through 3, minus the amount on Line 4). 5Y ____ 5S ____ • Minus Federal Schedule 1, Part 2, Line 15
6. Business income deduction. Multiply • Plus Federal Form 8959, Line 13
Line 5 by 20%. Enter on Form MO-A,
Part 1, Line 17. 6Y ____ 6S ____ LINE 9 - STATE AND LOCAL INCOME TAXES
Enter the amount from Line 6 from the worksheet above on Include the amount of income taxes from Federal Form 1040 or
Form MO-A, Line 17. 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
16

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combined, head of household).  If the sum of these deductions             greater than $100,000, multiply Line 8 by the percentages on Line 
exceeds this limit, use the worksheet on MO-A, Part 2 to determine        3Y and 3S of the Worksheet for Lines 4 and 5 (see page 18), and 
the state income tax portion of the state tax deduction.                  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 
LINE 10 - EARNINGS TAXES                                                  the public pension calculation.
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                     Private Pension Calculation
shown on Form(s) W-2. See page 26, Diagram 1, Box 19.

LINE 12 - TOTAL MISSOURI ITEMIZED                                          LINE 2 - TAXABLE SOCIAL SECURITY BENEFITS                              
DEDUCTIONS                                                                Include the taxable 2023 social security benefits. This 
If your total Missouri itemized deductions are less than your             information can be found on Federal Form 1040 or Federal 
standard deduction (see page 8, Line 14), you should take the             Form 1040-SR, Line 6b.
standard deduction on Form MO-1040, Line 14, unless you were 
re quired to itemize your federal deductions.                              LINE 6 - TAXABLE PENSION
                                                                          Include the taxable 2023 pension received from private sources for 
                                                                          each spouse. This information can be found on Federal Form 1040 
                                                                          or Federal Form 1040-SR, Lines 4b and 5b. Do not include any 
PART 3 - PENSION AND                                                      payments from public pensions, social security benefits, or railroad 
                                                                          retirement payments on this line.
SOCIAL SECURITY/                                                                                            
                                                                           Social Security or Social Security Disability Calculation
SOCIAL SECURITY 

DISABILITY                                                                 LINE 4 - TAXABLE SOCIAL SECURITY BENEFITS
If you are claiming a pension, social security, or social security 
disability, you must attach a copy of your federal return (pages 1        To take the social security exemption, you must be age 62 or older. 
and 2), your Form(s) 1099-R, and SSA-1099. Failure to provide this        An individual that receives social security retirement benefits, partial 
information will result in your exemption being disallowed.               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 
                  Public Pension Calculation                              retirement benefits should include on Line 4, the amount of federal 
                                                                          taxable benefits, which can be found on Federal Form 1040 or 
Public pensions are pensions received from any federal, state, or local   Federal Form 1040-SR, Line 6b.
government. If you have questions about whether your pension is a         Taxable social security benefits must be allocated by each 
public or a private pension, contact your pension administrator.          spouse’s share of the benefits received for the year. To determine 
                                                                          each spouse’s portion of the taxable social security on Line 4, 
LINE 1 - MISSOURI ADJUSTED GROSS INCOME                                   complete Worksheet for Lines 4 and 5 on page 18.
Include your Missouri adjusted gross income from Form MO-1040, 
Line 6.                                                                    LINE 5 - TAXABLE SOCIAL SECURITY  
                                                                           DISABILITY BENEFITS
LINE 2 - TAXABLE SOCIAL SECURITY BENEFITS                                 A disabled individual receiving Social Security Disability Income 
Include the taxable 2023 social security benefits for each spouse.        (SSDI) for the entire taxable year should enter on Line 5 the 
This information can be found on Federal Form 1040 or Federal             amount of federal taxable benefits, which can be found on 
Form 1040-SR, Line 6b.                                                    Federal Form 1040 or Federal Form 1040-SR, Line 6b.
                                                                          Taxable social security disability benefits must be allocated by each 
LINE 6 - TAXABLE PUBLIC PENSION                                           spouse’s share of the benefits received for the year. To determine 
Include the taxable 2023 public pension(s) for each spouse. This          each spouse’s portion of the taxable social security disability on 
information can be found on Federal Form 1040 or Federal Form             Line 5, complete the Worksheet for Lines 4 and 5 on page 18.
1040-SR, Line 5b.                                                          A taxpayer filing single, head of household, qualifying widow(er), 
                                                                          Note: 
Do not include any payments from private pensions, social                 or married filing separate may not enter amounts on both Line 4, 
security benefits or railroad retirement payments on this line.           Taxable Social Security Benefits, and Line 5, Taxable Social Security 
(Exception: If you are 100 percent disabled, you may consider             Disability Benefits. Report only Social Security Benefits on Line 4 
railroad retirement and military retirement benefits as taxable           and Social Security Disability Benefits on Line 5. However, if you are 
public pension.)                                                          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.
Do not include military retirement benefits, this amount will be
entered on MO-A, Part 1, Line 10.                                          
LINE 8 - SOCIAL SECURITY OR SOCIAL 
SECURITY DISABILITY EXEMPTION
Include the amount from Lines 6Y and 6S from Part 3 of the MO-A, 
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 
                                                                        17

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deductions (if you did not include an amount on Federal
Worksheet for Lines 4 and 5 Form 1040 or Federal Form 1040-SR).
1. Total social security - Enter amount Lump sum distributions from Social Security Administration and
from Federal Form 1040 or Federal other agencies must be claimed in the year in which they are
Form 1040-SR, Line 6a ............. 1) _________ received. Attach Form SSA-1099 or RRB-1099 (TIER I).
Yourself Spouse
2. Enter each spouse’s portion of Helpful Hints
• Wait to file your return until you receive your Form
the total social security .............2Y _____ 2S _____ SSA-1099 in January 2024. This form will list your
3. Divide Line 2Y and 2S by Line 1 ......3Y ____% 3S ____% benefits for the entire 2023 year. See the sample
4. Taxable social security - Enter Form SSA-1099 on page 15.
amount from Federal Form 1040 • If you are receiving railroad retirement benefits, you
or Federal Form 1040-SR, Line 6b ...4) _________ should get two Forms RRB-1099. Form RRB-1099R
5. Multiply Line 4 by percentages on 3Y shows annuities and pensions. Form RRB-1099
and 3S and enter amounts here and shows your social security equivalent railroad
on Lines 4 or 5 of Part 3 of the MO-A, retirement benefits. Include the amount from Form
RRB-1099 that states social security equivalent
Section C ............................. 5Y _____ 5S _____ (usually Tier I benefits) on Line 2.

LINE 3 - EXEMPT INTEREST AND PENSION INCOME
FORM MO-PTS Enter the amount of pensions, annuities, rental income, dividends,
exempt unemployment compensation, or exempt interest income
Information to Complete Form MO-PTS 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 pension or exempt interest:
If you qualify for the Property Tax Credit you must attach Form • Form(s) 1099-R - Total amount before deduction not
MO-PTS to your Form MO-1040 and mail to: Missouri Department included on Form MO-1040, Line 6 (Missouri adjusted
of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800. gross income).
Email: Incometaxprocessing@dor.mo.gov (For submission of • Form 1099-INT - Total amount not included on Form
Individual Income Tax Returns and Property Tax Credit Claims) MO-1040, Line 6 (Missouri adjusted gross in come). Include
tax exempt interest from Form MO-A, Part 1, Line 8.
Important: You must complete Form MO-1040, Line 1 through
Line 42, before you complete Form MO-PTS. If grants or long-term care benefits are made payable to a
nursing facility, do not include as income or rent.
• If your filing status on Form MO-1040 is head of household,
you will select single filing status on the Form MO-PTS. LINE 4 - RAILROAD RETIREMENT BENEFITS
• If your filing status on Form MO-1040 is married filing combined,
but you and your spouse lived at different addresses the entire Enter railroad retirement benefits before any deductions for
year, you may file a separate Property Tax Credit Claim (Form medical premiums or withholdings of any kind from Form MO-A,
MO-PTC). Do not include spouse name or social security Part 1, Line 11. Attach a copy of your Form RRB-1099-R. (Do not
number if you selected married filing separate. (Example: One include social security equivalent railroad retirement included on
spouse lives in a nursing home or residential care facility while Line 2.)
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 LINE 5 - VETERAN BENEFITS
deduction on Line 7 and you cannot calculate your Property Tax If a veteran is 100 percent disabled not due to military
Credit on Form MO-PTS. service, payments and benefits must be included on line 5.
Veteran payments and benefits include education and training
Qualifications allowances, disability compensation, grants, and insurance
proceeds.
If a veteran is 100 percent disabled entirely as a result of military
Select the applicable box to indicate under which qualification you service, do not include veteran payments and benefits as
are filing the Form MO-PTS. You must select a qualification box to be household income on Form MO-PTS.
eligible for the credit. Select only one box. Attach the appropriate
documentation to verify your qualification. (The required If a veteran is less than 100 percent disabled, but is unable
documentation is listed behind each qualification on Form MO-PTS.) to engage in substantial gainful activity due to medical
impairment(s) resulting entirely from military service, and such
medical impairment(s) can be expected to result in death or
Helpful Hints has lasted or can be expected to last continuously for at least
If you are married and lived together for any part of the year, twelve months, do not include veteran payments and benefits as
and are eligible to file a joint federal income tax return, you must household income on Form MO-PTS.
file married filing combined and include all household income.
A letter from the Veterans Administration detailing the amount of
benefits or confirming the disability is 100 percent from military
LINE 2 - SOCIAL SECURITY BENEFITS service must be attached.
Enter the amount of nontaxable social security benefits received Note: To request a copy of the letter, call the Veterans Benefit
by you, your spouse and your minor children before any deductions Administration at (800) 827-1000.
and the amount of social security equivalent railroad If you are a surviving spouse receiving social security and your
re tire ment benefits. See below to deter mine nontaxable benefits: spouse was 100 percent disabled as a result of military service, all
• Federal Form 1040 or Federal Form 1040-SR, Line 6a minus Line 6b veteran payments and benefits must be included.
• Form(s) SSA-1099 and Payments by the Railroad Retirement
Board (Federal Form RRB-1099), total amount before
18

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LINE 6 - PUBLIC ASSISTANCE LINE 11 - OWN YOUR HOME
Include the amount of public assistance, Supplemental Security If you owned and occupied your home, include the amount of real
Income (SSI), child support, and Temporary Assistance payments estate tax you paid for 2023 only, or $1,100, whichever is less. Do
re ceived by you and your minor children. Tempo rary Assistance not include special assessments (sewer lateral), penalties, service
payments include Temporary Assistance for Needy Families charges, and interest listed on your tax receipt. You can only claim
(TANF) payments. In Missouri, the program is referred to as the taxes on your primary residence that you occupy. Secondary
Temporary Assistance (TA). homes are not eligible for the credit.
This includes any payments received from the government. Do not Attach a copy of paid real estate tax receipt(s) from the county
include the value of commodity foods, food stamps, or heating and city collector’s offices.
and cooling assistance. Attach a letter from the Social Security
Administration that includes the total amount of assistance If you submit more than one receipt from a city or county for your
received and Form 1099 from Employment Security, if applicable. residence, please submit a letter of explanation.
If your home or farm has more than five acres or you own a
mobile home that is classified as personal property, an Assessors
Helpful Hints Certification (Form 948) must be attached with a copy of your paid
• Supplemental Security Income (SSI) is paid by the Social personal or real property tax receipt. If you own a mobile home, and
Security Ad min is tration. You have to request an SSI form it is classified as real property, a Form 948 is not needed. In such
indicating total benefits received either through a My Social cases, you can claim property tax for the mobile home and rent
Security account at ssa.gov/myaccount/, by calling for the lot. A credit will not be allowed on vehicles and other items
1-800-772-1213, or contacting your local Social Security office. listed on the personal property tax receipt.
If you have minor children who receive SSI benefits, the
children do not qualify for a credit. However, if you qualify for If you bought, sold, or shared your home, report only the portion
a credit, you must include the children’s SSI benefits on Line 6. of real-estate tax paid by you.
• If you receive temporary assistance from the Children’s If you use your home for business purposes, the percentage of
Division (CD) or Family Support Division (FSD), you must your home that is used for business purposes must be subtracted
include all cash benefits re ceived for your entire household. from your real estate taxes paid. If you need to use a Form 948
The Department of Revenue verifies this information and to calculate the amount of real estate tax, you must subtract the
failure to in clude total benefits may delay your refund. percentage of your home that is used for business purposes from
allowable real estate taxes paid.
Example: Ruth has 10 acres surrounding her house. She needs to use
LINE 7 - NONBUSINESS LOSS(ES) a Form 948, because she is only entitled to receive credit for 5 acres.
Complete Line 7 only if non business losses reduced the amount By her calculations, she enters $500 on Form 948, Line 6. Ruth also
reported on Form MO-PTS, Line 1. If Line 1 was reduced by uses 15 percent of her homestead for her business. She will multiply
nonbusiness losses, add back the amount of the loss on Line 7. A $500 by 85 percent and enter this figure ($425) on Form MO-PTS,
nonbusiness loss is a loss of income that did not result from a trade Line 11.
or business. (Losses from Federal Form 1040 or 1040-SR, Schedule
F and Schedule C are considered business losses and should not be LINE 12 - RENT YOUR HOME
in cluded here.) Complete one Cer ti fi cation of Rent Paid (Form MO-CRP) for each
rented home (including mobile home or lot) you occupied during
LINE 9 - FILING DEDUCTION 2023. You cannot claim returned check fees, late fees, security
If you are single or married living separate, enter $0 on Line 9. and cleaning deposits, or any other deposits.
If you are married and filing combined, see below to determine Add the totals from Line 9 on all Form(s) MO-CRP completed,
the amount to enter on Line 9. and enter the amount on Line 12, or $750, whichever is less.
• If you RENTED or DID NOT OWN your home for the entire Attach a completed Verification of Rent Paid (Form 5674),
year, enter $2,000 on Line 9. along with Form(s) MO-CRP. Forms may be obtained by visiting
• If you OWNED and OCCUPIED your home for the entire the Department’s website at: dor.mo.gov/forms/ .
year, enter $4,000 on Line 9. If you have the same address as your landlord, please verify the
number of occupants and living units.
LINE 10 - NET HOUSEHOLD INCOME
Subtract Line 9 from Line 8 and enter amount on Line 10. Helpful Hints
• If you RENTED or DID NOT OWN and occupy your home for If you receive low income housing assistance, the rent you
the entire year, the amount you enter on Line 10 cannot claim may not exceed 40 percent of your income. Please
exceed $27,200. If the amount of your net household income claim only the amount of rent you paid or your refund will be
on Line 10 is above $27,200, you are not eligible for the delayed or denied. If you rent from a facility that does not pay
credit. There is no need to complete and submit the form. real estate taxes, you are not eligible for a property tax credit.
If your gross rent paid exceeds your household in come, you
• If you OWNED and OCCUPIED your home for the entire must attach a detailed statement explaining how the
year, the amount you enter on Line 10 cannot exceed additional rent was paid or the claim will be denied.
$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 the form. LINE 13 - TOTAL REAL ESTATE TAX/RENT PAID
Note: Your home or dwelling is the place in which you reside in Add amounts from Form MO-PTS, Lines 11 and 12 and enter amount
Missouri, whether owned or rented, and the surrounding land, on Line 13, or $1,100, whichever is less.
not to exceed five acres, as is reasonably necessary for use of the Example: Ester owns her home for three months and pays $100 in
dwelling as a home. A home may be part of a larger unit such as a property taxes. For nine months she rents an apartment and pays
farm or building partly rented or used for business. $4,000 in rent. The amount on Line 9 of the Form MO-CRP is $800
($4,000 x 20 percent). Form MO-PTS, Line 11 is $100, Line 12 is
$750 ($750 is the limit on Line 12) and Line 13 is $850.
19

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LINE 14 - PROPERTY TAX CREDIT
Apply Lines 10 and 13 to the Property Tax Credit Chart on pages
51 through 53 to determine the amount of your property tax
credit. 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 143.781 and Section 143.782, RSMo.
You will be notified if your credit is offset against any debt.
Section 135.802, RSMo, requires applicants for specific tax credits
to provide certain information, such as contact information,
the type of taxpayer, and the type of tax credit, to the agency
administering the tax credit. Under Section 135.802.12, RSMo,
in order to receive the credit, applicants for the credit must
sign a statement that the applicant is aware of the reporting
requirements of Section 135.805, RSMo and the penalty
provisions of Section 135.810, RSMo. If you are claiming the
property tax credit, a statement to this effect is already included
in the language the taxpayer is instructed to sign on page 25 . The
property tax credit is not subject to any reporting under Section
135.805, RSMo, but fraud in the process of applying for this credit
(including fraud in the completion of Form MO-PTS) is subject to
a civil penalty equal to 200% of the credit issued under Section
135.810, RSMo, in addition to any criminal punishment.

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 tax exempt facility, 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 2023, 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 Federal Privacy Act Notice
and select the appropriate percentage on box G of Section 143.961, RSMo, authorizes the Department to require the reporting of information
deemed necessary to enforce the income tax law of the state of Missouri. Section 143.961,
Line 7. If the rent receipt is for the total rent amount, RSMo, is also made applicable to the property tax credit for procedural matters pursuant
then the percentage on box G of the Form MO-CRP to Section 135.015, RSMo. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require
must be used to determine your credit. taxpayers to provide social security numbers. The Department uses your social security number
to identify you and process your tax returns and other documents, to determine and collect
If none of the reductions apply to you, enter 100 the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds
percent on Line 7. against certain other tax liabilities or amounts due to a state agency, and where permitted
or required by law, to exchange tax information with the Internal Revenue Service, other
Step 4: Multiply Line 6 by the percentage on Line 7. Enter states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and
this amount on Form(s) MO-CRP, Line 8. 610, RSMo). It is mandatory that you provide your social security number on your tax return.
Step 5: Multiply Line 8 by 20 percent and enter the result on Line Failure to provide your social security number may result in additional request(s) to you from
the Department and may also result in the complete or partial denial of a refund or tax credit
9. Add the totals from Line 9 on all completed Form(s) claimed on or with the return. (For further information about the Department’s authority to
MO-CRP and enter the amount on Line 12 of Form MO-PTS. prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143,
RSMo.)

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.

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                          Form
 MO-1040                             2023 Individual Income 
                                     Tax Return - Long Form

                                         For Calendar Year January 1 - December 31, 2023
Print in BLACK ink only and DO NOT STAPLE.

                          Amended Return                Composite Return                (For use by S corporations or Partnerships)

                          Federal Extension - Select this box if you have an approved federal extension. Attach a copy Federal Extension (Form 4868).

                          Department of Social Services Application of Eligibility form attached.              Federal          return attached.

If filing a fiscal year return enter the beginning and ending dates here.
Fiscal Year Beginning (MM/DD/YY)                        Fiscal Year Ending (MM/DD/YY)                        Vendor Code                    Department Use Only

                                                                                                               0 0 1

                              Single             Claimed as a            Married Filing            Married Filing                Head of                 Qualifying 
                                                 Dependent               Combined                  Separately                    Household               Widow(er)
             Filing Status
                          Age 62 through 64             Age 65 or Older                      Blind             100% Disabled                    Non-Obligated Spouse

Yourself                      Spouse                 Yourself Spouse                Yourself      Spouse       Yourself          Spouse         Yourself  Spouse

                                                                                        Deceased                                                          Deceased
                          Social Security Number                                        in 2023   Spouse’s Social Security Number                                  in 2023

                                         -              -                                                      -                       -
                          First Name                                     M.I.           Last Name                                                                    Suffix

             NameName
                          Spouse’s First Name                            M.I.           Spouse’s Last Name                                                           Suffix

                          In Care Of Name (Attorney, Executor, Personal Representative, etc.)

                          Present Address (Include Apartment Number or Rural Route)

                          City, Town, or Post Office                                                           State                   ZIP Code
             Address                                                                                                                                     _

                          County of Residence

You may contribute to any one or all of the trust funds on Line 51. See pages 11-12 of the instructions for more trust fund information.
                                                                                                                                                          Kansas 
                                                                                        Workers    LEAD                             General               City  
                                                                                                                                    Revenue               Regional 
                                                        Elderly Home     Missouri       Workers’   Childhood   Missouri Military                          Law            Soldiers  
                              Children’s      Veterans  Delivered Meals  National Guard Memorial  Lead Testing Family Relief     General    Organ Donor  Enforcement     Memorial   
Missouri Medal                Trust Fund     Trust Fund       Trust Fund Trust Fund     Fund       Fund        Fund              Revenue    Program Fund Memorial        Military Museum 
of Honor Fund                                                                                                                       Fund                 Foundation Fund in St. Louis Fund

                                                                         *23322010001*
                                                                                        23322010001                                                        MO-1040 Page 1
                                                                                                21

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                                                                                                                                                                  Yourself (Y)                       Spouse (S)
                                                           1.  Federal adjusted gross income from federal return 
                                                              (see worksheet on page 7 of the instructions) .............            1Y                                        . 00           1S               . 00

                                                           2.  Total additions (from Form MO-A, Part 1, Line 7) . . . . . . . . . .  2Y                                        . 00           2S               . 00

                                                           3.  Total income - Add Lines 1 and 2.......................               3Y                                        . 00           3S               . 00

                                                  Income   4.  Total subtractions (from Form MO-A, Part 1, Line 18) .......          4Y                                        . 00           4S               . 00

                                                           5.  Missouri adjusted gross income - Subtract Line 4 from Line 3..        5Y                                        . 00           5S               . 00

                                                           6.  Total Missouri adjusted gross income - Add columns 5Y and 5S  ...........                                   6                       . 00

                                                           7.  Income percentages - Divide columns 5Y and 5S by total on  
                                                              Line 6. (Must equal 100%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Y                               %            7S               %

                                                    8.  Pension, Social Security and Social Security Disability exemption (from Form MO-A, Part 3, 
                                                                    Section D) ...................................................................                                              8              . 00

                                                              9.  Tax from federal return  ..................................                                  9                 .  00

                                                         10.  Other tax from federal return...............................                                     10                .  00

                                                         11.  Total tax from federal return. Do not enter federal income tax withheld.                         11                .  00

                                                         12.   Federal tax percentage – Enter the percentage based on your
                                                                   Missouri Adjusted Gross Income, Line 6. Use the chart below to
                                                                   find your percentage .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12                   %

                                                                   Missouri Adjusted Gross Income Range, Line 6:       Federal Tax Percentage:
                                                                   $25,000 or less ........................................................................35%
                                                                   $25,001 to $50,000..................................................................25%
                                                                                                                                                                  *23322020001*
                                                                   $50,001 to $100,000................................................................15%
                                                                                                                                                                                 23322020001
                                                                   $100,001 to $125,000...............................................................5%
                                                                   $125,001 or more .....................................................................0%

 13.  Federal income tax deduction – Multiply Line 11 by the percentage on Line 12. Enter this 
                                                                   amount not to exceed $5,000 for an individual or $10,000 for combined filers.  ..............                                13             . 00
                                                         14.  Missouri standard deduction or itemized deductions. (If itemizing, See Form MO-A, Part 2)
                                                                    •  Single or Married Filing Separate-$13,850               •  Head of Household-$20,800                      
                                                                    • Married Filing Combined or Qualifying Widow(er)-$27,700 ..................................                                14             . 00
                         Exemptions and Deductions
                                                         15.  Additional Exemption for Head of Household and Qualifying Widow(er) ...................                                           15             . 00

                                                         16.  Long-term care insurance deduction  ..............................................                                                16             . 00

                                                         17.  Health care sharing ministry deduction.............................................                                               17             . 00

                                                         18.  Active Duty Military income deduction  .............................................                                              18             . 00

                                                         19.  Inactive Duty Military income deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   19             . 00

                                                         20.  Bring jobs home deduction ......................................................                                                  20             . 00

                                                         21.  Farmland sold, rented, leased, or crop-shared to a beginning farmer deduction. Enter the sum   
                                                                   of Lines 21A, 21B, and 21C on Line 21  ............................................                                          21             . 00

                                                              21A. Sold                            21B. Rented/                                                21C. Crop- 
                                                                             $                . 00       Leased               $    . 00                              Share $                  . 00
                                                                                                                                22                                                                      MO-1040 Page 2

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                                         22.  First time home buyers deduction.        A.                                           B.            22   . 00

                                        23.  Long term dignity savings account deduction........................................                  23   . 00

                                        24.  Foster parent tax deduction  .....................................................                   24   . 00

                                        25.  Total deductions - Add Lines 8 and 13 through 24 ....................................                25   . 00

                                        26.  Subtotal - Subtract Line 25  from Line 6 ............................................                26   . 00
                    Deductions Continued
                                        27.  Multiply Line 26 by appropriate percentages (%) on 
                                          Lines 7Y and 7S  ...................................                                      27Y     . 00  27S  . 00

                                        28.  Enterprise zone or rural empowerment zone income
                                         modification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28Y     . 00  28S  . 00

                                         29.  Taxable income - Subtract Line 28 from Line 27...........                             29Y     . 00  29S  . 00

                                         30.  Tax (see tax chart on page 26 of the instructions)..........                          30Y     . 00  30S  . 00

                                         31.  Resident credit - Attach Form MO-CR and other states’  
                                           income tax return(s).................................                                    31Y     . 00  31S  . 00

                                         32.  Missouri income percentage - Enter 100% if not completing  
                                         Form MO-NRI. Attach Form MO-NRI and federal return if  applicable.                             32Y   %   32S  %

Tax  33.  Balance - Subtract Line 31 from Line 30; OR 
                                           multiply Line 30 by percentage on Line 32  ...............                               33Y     . 00  33S  . 00

                                         34.  Other taxes - Select box and attach federal form indicated.                               *23322030001*
                                                                                                                                            23322030001
                                         Lump sum distribution (Form 4972)

                                         Recapture of low income housing credit (Form 8611)                                         34Y     . 00  34S  . 00

                                         35.  Subtotal - Add Lines 33 and 34 ........................                               35Y     . 00  35S  . 00

                                         36.  Total Tax - Add Lines 35Y and 35S................................................                   36   . 00

                                         37.  MISSOURI tax withheld - Attach Forms W-2 and 1099.................................                  37   . 00

                                         38.  2023 Missouri estimated tax payments - Include overpayment from 2022 applied to 2023 ........       38   . 00

                                         39.  Missouri tax payments for nonresident partners or S corporation shareholders - Attach Forms  
                                         MO-2NR and MO-NRP .........................................................                              39   . 00

                                         40.  Missouri tax payments for nonresident entertainers - Attach Form MO-2ENT ...............            40   . 00

                                         41.  Amount paid with Missouri extension of time to file (Form MO-60)........................            41   . 00

Payments and Credits  42.  Miscellaneous tax credits (from Form MO-TC, Line 13) - Attach Form MO-TC ..............                                42   . 00

                                         43.  Property tax credit - Attach Form MO-PTS ..........................................                 43   . 00

                                         44.  Missouri Working Family Tax Credit (Attach Form MO-WFTC and federal return) ............            44   . 00

                                         45.  Total payments and credits - Add Lines 37 through 44 .................................              45   . 00
                                                                                                     23                                                 MO-1040 Page 3

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Skip Lines 46 through 48 if you are not filing an amended return.

46. Amount paid on original return.................................................... 46 . 00

47. Overpayment as shown (or adjusted) on original return ................................ 47 . 00

Indicate Reason for Amending
Enter date of IRS report (MM/DD/YY)

A. Federal audit......................
Enter year of loss (YY)

B. Net Operating Loss carryback ........
Amended Return
Enter year of credit (YY)

C. Investment tax credit carryback .......
Enter date of federal amended return, if filed. (MM/DD/YY)

D. Correction other than A, B, or C .......

48. Amended return total payments and credits - Add Lines 45 and 46; subtract Line 47.
Enter on Line 48. .............................................................. 48 . 00

49. If Line 45, or if amended return, Line 48, is larger than Line 36, enter the difference.
Amount of OVERPAYMENT ......................................................... 49 . 00

50. Amount of Line 49 to be applied to your 2024 estimated tax ............................ 50 . 00

51. Enter the amount of your donation in the trust fund boxes below. See instructions for additional trust fund codes.

Elderly Home Missouri
Children’s Veterans Delivered Meals National Guard
51a. Trust Fund . 00 51b. Trust Fund . 00 51c. Trust Fund . 00 51d. Trust Fund . 00

Childhood Missouri
Workers’ Lead Military Family General
51e. Memorial Fund . 00 51f. Testing Fund . 00 51g. Relief Fund . 00 51h. Revenue Fund . 00
Kansas City Soldiers
Regional Law Memorial
Organ Donor Enforcement Military MIssouri
Memorial Museum in Medal of
51i. Program Fund . 00 51j. Foundation Fund . 00 51k. St. Louis Fund . 00 51l. Honor Fund . 00
Refund
Additional Additional Additional Additional
Fund Fund Fund Fund
51m. Code Amount . 00 51n. Code Amount . 00

Total Donation - Add amounts from Boxes 51a through 51n and enter here ................ 51 . 00

52. Amount of Line 49 to be deposited into a Missouri 529 Education Plan (MOST)
account. Enter the total deposit amount from Form 5632............................... 52 . 00

53. REFUND - Subtract Lines 50, 51, and 52 from Line 49 and enter here .................... 53 . 00

Reserved

*23322040001*
23322040001 MO-1040 Page 4
24

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54. If Line 36 is larger than Line 45 or Line 48, enter the difference.
Amount of UNDERPAYMENT .................................................... 54 . 00

55. Underpayment of estimated tax penalty - Attach Form MO-2210. Enter penalty amount here ... 55 . 00

Select this box if you are a farmer exempt from the underpayment of estimated tax penalty.
Amount Due
56. AMOUNT DUE - Add Lines 54 and 55.
If you pay by check, you authorize the Department of Revenue to process the check
electronically. Any returned check may be presented again electronically . . . . . . . . . . . . . . . . . . 56 . 00

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best
of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s) below, I am providing
the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of preparer (other than taxpayer) is
based on all information of which he or she has knowledge. As provided in Chapter 143, RSMo. , a penalty of up to $500 shall be
imposed on any individual who files a frivolous return. I also declare under penalties of perjury that I employ no illegal or
unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit, or abatement if I employ such
aliens. I am aware of any applicable reporting requirements of Section 135.805, RSMo, and the penalty provisions of Section 135.810,
RSMo.
Signature Date (MM/DD/YY)

Spouse’s Signature (If filing combined, BOTH must sign) Date (MM/DD/YY)

E-mail Address Daytime Telephone

Signature
Preparer’s Signature Date (MM/DD/YY)

Preparer’s FEIN, SSN, or PTIN Preparer’s Telephone

Preparer’s Address State ZIP Code

I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer
or any member of the preparer’s firm ........................................................ Yes No

Did you pay a tax return preparer to complete your return, but the preparer failed to sign the return or provide
an Internal Revenue Service preparer tax identification number? If you marked yes, please insert the
preparer’s name, address, and phone number in the applicable sections of the signature block above. ...... Yes No

*23322050001*
23322050001
Department Use Only

A FA E10 DE F .

Form MO-1040 (Revised 12-2023)
Mail to: Balance Due: Refund or No Amount Due: Fax: (573) 522-1762
Missouri Department of Revenue Missouri Department of Revenue Email: incometaxprocessing@dor.mo.gov
P.O. Box 329 P.O. Box 500 Submission of Individual Income Tax Returns
Jefferson City, MO 65105-0329 Jefferson City, MO 65105-0500 Email: income@dor.mo.gov
Phone: (573) 751-7200 Phone: (573) 751-3505 Inquiry and correspondence
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 MO-1040 Page 5
Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information.

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                                                                                                  2023 Tax Chart
To identify your tax, use your Missouri taxable income from Form MO-1040, Line 29Y and 29S and the tax chart in 
Section A below. A separate tax must be computed for you and your spouse.
Calculate your Missouri tax using the online tax calculator at dor.mo.gov/personal/individual/ or by using the 
worksheet in Section B below. Round to the nearest whole dollar and enter on Form MO-1040, Line 30Y and 30S.  

                                                                                                  Tax Rate Chart
                                                            If the Missouri taxable income is:                                       The tax is:

                                                $0 to $1,207 ......................................................  $0
                                                Over $1,207 but not over $2,414 ......................................  2.00% of excess over $1,207
                                                Over $2,414 but not over $3,621 ......................................  $24 plus 2.50% of excess over $2,414 
                                                Over $3,621 but not over $4,828 ......................................  $54 plus 3.00% of excess over $3,621
                                                Over $4,828 but not over $6,035 ......................................  $90 plus 3.50% of excess over $4,828
                                      Section A Over $6,035 but not over $7,242 ......................................  $132 plus 4.00% of excess over $6,035
                                                Over $7,242 but not over $8,449 ......................................  $180 plus 4.50% of excess over $7,242
                                                Over $8,449 ......................................................  $234 plus 4.95% of excess over $8,449
                                                 
                                                                                             Tax Calculation Worksheet
                                                                                                                      Yourself       Spouse               Example A       Example B
                                                 1.  Missouri taxable income (Form MO-1040, Lines 29Y  
                                                    and 29S) .................................                  $   _____________     _____________       $ 3,090  $        12,000

                                                 2.  Enter the minimum taxable income for your tax 
                                                    bracket (see Section A above). If below $1,207 
                                                    enter $0 ..................................                 -  $   _____________  _____________  -  $   2,414   $         8,449

                                                 3.  Difference - Subtract Line 2 from Line 1 . . . . . . . . . =  $   _____________  _____________  =  $            676  $ 3,551
                                                 4.  Enter the percent for your tax bracket (see 
                                      SectionSection    A above)...........................B                  _____________     _____________     X % % X   2.5%            4.95%
                                                 5.  Multiply Line 3 by the percent on Line 4 .........         =  $   _____________  _____________  =  $   16.90  $        175.77

                                                 6.  Enter the tax from your tax bracket - before 
                                                    applying the percent (see Section A above) . . . . . .      +  $   _____________  _____________  +  $   24  $           234

                                                 7.  Total Missouri Tax - Add Line 5 and 6. Enter here 
                                                    and on Form MO-1040, Lines 30Y and 30S . . . . . .          =  $   _____________  _____________  =  $   41  $           410
                                                                                                                                                            ($40.90         ($409.77 
                                                                                                                                                          rounded to the  rounded to the 
                                                                                                                                                          nearest dollar) nearest dollar)

                                                   Missouri Taxes Withheld                       Earnings Tax

                   Diagram 1: Form W-2

                                                                                             2023

                                                                                                                    26

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Department Use Only
Form (MM/DD/YY)
2023 Individual Income Tax Adjustments
MO-A
Attach to Form MO-1040. Attach your federal return. See information beginning on page 13 to assist you in completing this form.

Social Security Number Spouse’s Social Security Number

- - - -
First Name M.I. Last Name Suffix
Name

Spouse’s First Name M.I. Spouse’s Last Name Suffix

Additions Yourself (Y) Spouse (S)

1. Interest on state and local obligations other than Missouri source.... 1Y . 00 1S . 00

2. Partnership Fiduciary S Corporation Business Interest
*23340010001*
23340010001
Net Operating Loss (Carryback/Carryforward)

Other (description) 2Y . 00 2S . 00
3. Nonqualified distribution received from a qualified 529 plan not used for
qualified expenses.......................................... 3Y . 00 3S . 00

4. Food Pantry contributions included on Federal Schedule A......... 4Y . 00 4S . 00

5. Nonresident Property Tax................................... 5Y . 00 5S . 00
6. Nonqualified distribution received from a qualified Achieving a Better
Life Experience Program (ABLE) not used for qualified expenses..... 6Y . 00 6S . 00
7. Total Additions - Add Lines 1 through 6. Enter here and on Form
MO-1040, Line 2.......................................... 7Y . 00 7S . 00

Subtractions
8. Interest from exempt federal obligations included in federal adjusted
gross income - Attach a detailed list or all Federal Form(s) 1099 ..... 8Y . 00 8S . 00

9. Any state income tax refund included in federal adjusted gross income. 9Y . 00 9S . 00

10. Military Retirement Benefits (see Instructions on page 14) ........... 10Y . 00 10S . 00

11. Partnership Fiduciary S Corporation Railroad Retirement Benefits Military (nonresident)
Part 1 - Missouri Modifications to Federal Adjusted Gross Income
Combat Pay Build America and Recovery Zone Bond Interest MO Public-Private Transportation Act

Net Operating Loss Business Interest

Other (description) 11Y . 00 11S . 00

12. Exempt contributions made to a qualified 529 plan ............... 12Y . 00 12S . 00
13. Qualified Health Insurance Premiums - Attach the Qualified Health
Insurance Premiums Worksheet (Form 5695) and supporting
documentation ........................................... 13Y . 00 13S . 00

For Privacy Notice, see instructions. MO-A Page 1
27

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                                                       14.  Missouri depreciation adjustment (Section 143.121, RSMo.)

                                                                Sold or disposed property previously taken as addition modification                        14Y .           00 14S . 00
                                                       15.  Exempt contributions made to a qualified Achieving a Better Life 
                                                              Experience Program (ABLE)  ................................                                  15Y .           00 15S . 00
                                                             
                                                       16.   Agriculture Disaster Relief ..................................                                16Y .           00 16S . 00

                                                       17.   Business Income Deduction – see worksheet on page 16..........
 Part 1 Continued                                                                                                                                          17Y .           00 17S . 00

                                                       18.   Total Subtractions - Add Lines 8 through 17. Enter here and on
                                                             Form MO-1040, Line 4 .....................................                                    18Y .           00 18S . 00
                                                        Complete this section only if you itemize deductions on your federal return. Attach your Federal Form 1040 (pages 1 and 2) and Federal Schedule A.

                                                      1.  Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12  ...........              1   . 00

                                                      2.  2023 Social security tax - (Yourself) .........................................................                     2   . 00

                                                      3.   2023 Social security tax - (Spouse) ..........................................................                     3   . 00

                                                      4.   2023 Railroad retirement tax - Tier I and Tier II (Yourself)........................................               4   . 00

                                                      5.   2023 Railroad retirement tax - Tier I and Tier II (Spouse) ........................................                5   . 00

                                                      6.   2023 Medicare tax - Yourself and Spouse (see instructions on page 16) ............................                 6   . 00

                                                      7.   2023 Self-employment tax (see instructions on page 16)  ........................................                   7   . 00

                                                      8.   Total - Add Lines 1 through 7 ..............................................................                       8   . 00
 Part 2 - Missouri Itemized Deductions   9.                  State and local income taxes from Federal Schedule A, Line 5 or enter  
                                                              $0 if completing worksheet below.............................                                9   .           00

                                                     10.   Earnings taxes included in Line 9 ............................                                  10  .           00

                                                     11.   Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below  ............           11  . 00

                                                     12.   Missouri Itemized Deductions - Subtract Line 11 from Line 8. Enter here and on Form MO-1040, Line 14 . .           12  . 00

                                                           Complete this worksheet only if your total state and local taxes included in your federal itemized deductions
                                                           (Federal Schedule A, Line 5d) exceeds $10,000 (or $5,000 for married filing separate filers).

                                                           1.  Enter the sum of your state and local taxes on Federal Form 1040 or Federal Form 1040-SR, 
                                                             Schedule A, Line 5d.  ........................................................................                   1   . 00

                                                           2.  State and local income taxes from Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a.   ......     2   . 00

                                                           3.  Earnings taxes included on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a ........             3   . 00

                                                           4.  Subtract Line 3 from Line 2. ..............................................................                    4   . 00

                                                           5.  Divide Line 4 by Line 1. .................................................................                     5   %

                                                           6.  Enter $10,000 ($5,000 if married filing separately). ............................................              6   . 00

 Part 2 Worksheet - Net State Income Taxes, Line 11        7.  Multiply Line 6 by percentage on Line 5. Enter here and on Missouri Itemized Deductions,  .........
                                                             Line 11, above................................................................ .........                         7   . 00

                                                                                                         *23340020001*
                                                                                                                   23340020001
                                                                                                                            28                                                     MO-A Page 2

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Part 3 - Pension and Social Security/Social Security Disability

  Public Pension Calculation   - Pensions received from any federal, state, or local government.

  1.   Missouri adjusted gross income from Form MO-1040, Line 6 ..................................... 1 . 00

   2.  Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b ............ 2 . 00

  3.   Subtract Line 2 from Line 1  ............................................................... 3 . 00

  4.  Select the appropriate filing status and enter amount on Line 4. 
• Married Filing Combined (joint federal) - $100,000 
•Single,  Head of Household, Married Filing Separate, and Qualifying Widow(er) - $85,000 ............4 . 00

  5.   Subtract Line 4 from Line 3 and enter on Line 5. If Line 4 is greater than Line 3, enter $0 ............... 5 . 00

  6.   Taxable pension for each spouse from public sources from Federal 
   Form 1040 or Federal Form 1040-SR,  Line 5b .................. 6Y . 00 6S . 00
Part 3 - Section A
  7.  Amount from Line 6 or $44,683 (maximum social security benefit),  
   whichever is less  ......................................... 7Y . 00 7S . 00

  8.  If you received taxable social security, complete Form MO-A, Lines  
   1 through 8 of Section C, and enter the amount(s) from Line(s) 6Y 
   and 6S. See instructions if Line 3 of Section C is more than $0...... 8Y . 00 8S . 00

  9.   Subtract Line 8 from Line 7. If Line 8 is greater than Line 7, enter $0 . 9Y . 00 9S . 00

 10.   Add amounts on Lines 9Y and 9S .......................................................... 10 . 00

 11.   Total public pension, subtract Line 5 from Line 10. If Line 5 is greater than Line 10, enter $0  ............ 11 . 00

 Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source.

  1.   Missouri adjusted gross income from Form MO-1040, Line 6 ..................................... 1 . 00

  2.   Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b ............ 2 . 00

  3.   Subtract Line 2 from Line 1  ............................................................... 3 . 00

  4.    Select the appropriate filing status and enter the amount on Line 4.
   •  Married Filing Combined (joint federal) - $32,000
• Single, Head of Household, and Qualifying Widow(er) - $25,000
   •  Married Filing Separate - $16,000........................................................ 4 . 00

Part 3 - Section B   5.   Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 ............................... 5 . 00

  6.  Taxable pension for each spouse from private sources from 
Federal Form 1040 or Federal Form 1040-SR,  Line 4b and 5b  ..... 6Y . 00 6S . 00

  7.   Amounts from Line 6Y and 6S or $6,000, whichever is less  ........ 7Y . 00 7S . 00

  8.   Add Lines 7Y and 7S ..................................................................... 8 . 00

  9.   Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0............... 9 . 00

*23340030001*
23340030001
 MO-A Page 3
29

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Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by
December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction.

1. Missouri adjusted gross income from Form MO-1040, Line 6 ..................................... 1 . 00

2. Select the appropriate filing status and enter the amount on Line 2.
• Married Filing Combined (joint federal) - $100,000
• Single, Head of Household, Married Filing Separate, and Qualifying Widow(er) - $85,000 ............ 2 . 00

3. Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0 ............... 3 . 00

4. Taxable social security benefits for each spouse from
Federal Form1040 or Federal Form 1040-SR, Line 6b ............ 4Y . 00 4S . 00
Part 3 - Section C
5. Taxable social security disability benefits for each spouse from
Federal Form 1040 or 1040-SR, Line 6b ....................... 5Y . 00 5S . 00

6. Amount from Line(s) 4Y or 5Y, and 4S or 5S.................... 6Y . 00 6S . 00

7. Add Lines 6Y and 6S .................................................................... 7 . 00

8. Total social security/social security disability, subtract Line 3 from Line 7. If Line 3 is greater than Line 7,
enter $0 .............................................................................. 8 . 00

Total Pension and Social Security/Social Security Disability

Add Line 11 (Section A), Line 9 (Section B), and Line 8 (Section C) from Form MO-A.
Enter total amount here and on Form MO-1040, Line 8. ............................................. . 00
Part 3 - Section D

Note: There is no longer a calculation for computing a military pension exemption since 100% of military retirement benefits can be
subtracted from federal adjusted gross income. (The military retirement benefits must be included on your federal return, Line 5b).
Please use MO-A, Part 1, Line 10 to claim your military subtraction.

*23340040001*
23340040001

Ever served on active duty in the United States Armed Forces?
Attach to Form MO-1040. Attach your federal return. If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
Instructions for Part 2 and 3 begin on page 16. eligible military individuals. A list of all state agency resources and benefits can be
found at veteranbenefits.mo.gov/state-benefits/.
MO-A Page 4 (Revised 12-2023)
30

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      Form
                2023 Credit for Income Taxes Paid to 
MO-CR           Other States or Political Subdivisions

Complete this form if you or your spouse have income from another state or political subdivision. If you had multiple credits, complete a 
separate form for each state or political subdivision. Attach Form MO-CR and all income tax returns for each state or political 
subdivision to Form MO-1040.
Name                                                                                    Social Security Number 

                                                                                                     -         -
Spouse’s Name                                                                           Spouse’s Social Security Number

                                                                                                     -         -

If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete
MO-CR, Schedule 1 and see Instructions.

                                                                                        Yourself (Y)                   Spouse (S)
             1.  Claimant’s total adjusted gross income (Form MO-1040,   
              Line 5Y and Line 5S) ................................                 1Y               . 00      1S                    00

             2.   Claimant’s Missouri income tax (Form MO-1040, Line 30Y and 
                30S). Use the two letter abbreviation for the state or name of 
                political subdivision. See the table on back for the two letter 
                abbreviation, or enter the name of the political subdivision below.     State of:                      State of: 

                ________________________________________________                    2Y               . 00      2S                  . 00

             3.  Wages and commissions.............................                 3Y               . 00      3S                  . 00

             4.  Other income (Describe nature _______________________ )            4Y               . 00      4S                  . 00

             5. Total - Add Lines 3 and 4.............................              5Y               . 00      5S                  . 00

             6.  Minus, related adjustments (Federal Form 1040 or 1040-SR, 
              Line 10) ..........................................                   6Y               . 00      6S                  . 00

Form MO-CR   7.  Net amounts - Subtract Line 6 from Line 5 ..............           7Y               . 00      7S                  . 00

             8.  Percentage of your income taxed - Divide Line 7 by Line 1...       8Y                 %       8S                  %

             9.  Maximum credit - Multiply Line 2 by percentage on Line 8 . . .     9Y               . 00      9S                  . 00

           10.   Income tax imposed by another state or political  
              subdivision. This is not income tax withheld. The income tax 
              must generally be reduced by all credits, except withholding
              and estimated tax. (See instructions.) ...................            10Y              . 00      10S                 . 00

           11.   Credit - Enter the smaller amount of Line 9 or Line 10 here  
              and on Form MO-1040, Line 31Y or Line 31S.............                11Y              . 00      11S                 . 00

              Note:  If you have completed Form MO-CR for credits in multiple states, add the amounts on Line 11 from each Form MO-CR  
              and the amounts on Line 5, from each Form MO-CR, Schedule 1, before entering on Form MO-1040. The cumulative amount  
              of credit reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability.  

                                       For Privacy Notice, see Instructions.                                           Form MO-CR (Revised 12-2023)
                                                                   31

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Form
Resident Credit For Tax on Pro Rata Share of
MO-CR S Corporation Income Earned From a Non-Taxed Jurisdiction
Schedule 1

Name Social Security Number

- -
Spouse’s Name Spouse’s Social Security Number

- -

Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from
sources in another state(s) or the District of Columbia that is not subject to an income tax imposed in that jurisdiction.

State abbreviation - List all states from which the non-taxed S corporation income is sourced:

Yourself (Y) Spouse (S)
1. Claimant’s federal adjusted gross income (Form 1040, Line 1Y
and Line 1S) ......................................... 1Y . 00 1S . 00

2. Income earned from an S corporation in a non-taxed jurisdiction . . 2Y . 00 2S . 00

3. Divide Line 2 by Line 1. Enter as a percent. If greater than 100%,
enter 100% ........................................... 3Y % 3S %

4. Claimant’s Missouri income tax (Form MO-1040, Line 30Y and 30S) 4Y . 00 4S . 00

5. Multiply Line 4 by the percentage on Line 3. Enter here and
include on Form MO-1040, Line 31Y or 31S ................. 5Y . 00 5S . 00

Note: If you have completed Form MO-CR, Schedule 1 for credits in multiple states, add the amounts on Line 11 from each Form
MO-CR and the amounts on Line 5, from each Form MO-CR, Schedule 1, before entering on Form MO-1040. The cumulative
amount of credit reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability.

For Privacy Notice, see Instructions. Form MO-CR (Revised 12-2023)
32

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Information to Complete Form MO-CR
Complete this form if you are a:
• Missouri resident, resident estate, or resident trust with income from another state(s) within the United States, political
subdivision therein, or District of Columbia, or
• Missouri resident who is a direct or indirect member in a partnership or S corporation (pass-through entity), which
voluntarily elected to be subject to and pay an income tax at the pass-through entity level in another state through a
program substantially similar to the Missouri SALT Parity Act (Section 143.436 of the Missouri Revised Statutes). A
pass-through entity level tax program of another state or the District of Columbia is substantially similar to the Missouri
SALT Parity Act if:
- The partnership or S corporation only pays the tax if it voluntarily elects to be subject to that pass-through entity level tax;
- The tax is imposed directly on the income of the partnership or S corporation;
- The partner or shareholder receives an individual income tax credit for all or part of the partner or shareholder’s pro
rata share of the tax paid by the partnership or S corporation; and
- The tax is not the mere payment, withholding, or composite payment of an income tax imposed on the partners or
shareholders of the partnership or S corporation.
A part-year resident may elect to use this form to determine his or her tax as if he or she were a resident for the entire taxable
year.
If you or your S Corporation or partnership referenced above pay tax to more than one state, you must complete a separate Form
MO-CR for each state. Before you begin:
• Complete your Missouri return, Form MO-1040 (Lines 1 through 30).
• Complete the other state’s return(s) to determine the amount of income tax you paid to the other state(s).
Line-By-Line Instructions
Note: If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction,
complete Form MO-CR, Schedule 1 and see Instructions.
Compute the Missouri Resident Credit as follows:
Line 1 - Enter the amount from Form MO-1040, Line 5Y and 5S.
Line 2 - Enter the amount from Form MO-1040, Line 30Y and 30S.
Lines 3 & 4 - Enter the total amount of wages, commissions, and other income you or your spouse received from the other
state(s) or District of Columbia, as reported on the other state(s) return.
Line 5 - Add Lines 3 and 4; enter the total on Line 5.
Line 6 - Enter any federal adjustments from:
• Federal Form 1040 or 1040-SR, Line 10
Line 7 - Subtract Line 6 from Line 5. Enter the difference on Line 7.
Line 8 - Divide Line 7 by Line 1. If greater than 100 percent, enter 100 percent. Round in whole percent, such as 91 percent
instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Enter percentage on Line 8.
Line 9 - Multiply Line 2 by percentage on Line 8. Enter amount on Line 9.
Line 10 - Enter your income tax liability as reported on the other state(s) income tax return. This is not income tax withheld. Your
income tax liability must be reduced by all credits, except withholding and estimated tax. If the other state allows
Missouri residents to take a credit against that state’s income tax for the amount of Missouri income tax prior to the
application of all tax credits, then you do not need to reduce your tax liability by all credits for that state. If both you and
your spouse paid income tax to the other state(s) or District of Columbia, each must claim his or her own portion of the
tax liability. Also add on this line the following item:
• You and your spouse’s pro rata share of pass-through entity level income tax actually paid to another state of the
United States or the District of Columbia through a program substantially similar to the Missouri SALT Parity Act.
• If you or your spouse are a resident S corporation shareholder, you or your spouse’s pro rata share of net income
tax actually paid by your S corporation to the other state, but only if that other state does not measure the income
of S corporation shareholders by reference to the income of the S corporation. Note: If an amount or share of the
S corporation’s income is included in the shareholder’s taxable income in that state, then that state measures the
income of S corporation shareholders by reference to the S corporation’s income.
• If you or your spouse are a resident S corporation shareholder and your S corporation is an out-of-state bank, see
Section 143.081.4 of the Missouri Revised Statutes to determine the pro rata share of the net tax actually paid by
the bank to include on Line 10.
Line 11 - Enter the smaller amount from Form MO-CR, Line 9 or Line 10. This is your Missouri resident credit. Enter the amount
on Form MO-1040, Line 31Y and 31S. (If you have multiple credits, add the amounts on Line 11 from each MO-CR).
Your total credit cannot exceed the percent of tax due to Missouri on that part of your income, and also cannot exceed
the income tax imposed by the other jurisdiction(s).

Form MO-CR (Revised 12-2023)
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                                          Information to Complete Form MO-CR, Schedule 1
Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from 
sources in another state(s) or the District of Columbia not subject to an income tax imposed on you or the S corporation in that 
jurisdiction or the political subdivision of that jurisdiction from which the income was derived. If you received S corporation income, 
which meets this description, from multiple non-taxing states, you may include all non-taxed S corporation income on one  
Schedule 1.  
Attach Form MO-CR, Schedule 1 and supporting documentation, including Federal K-1 and a statement detailing the calculation 
of your share of the income earned in the state(s) with no taxing jurisdiction for each state or political subdivision, to Form MO-
1040 to instead say “in the state(s) that are non-taxing jurisdictions for each state (or D.C.), to Form MO-1040.”
State abbreviation - Use the two letter abbreviation for each state or the District of Columbia. If you have S corporation income 
from multiple non-taxing states, enter an abbreviation for each state. See the table below for the two letter abbreviations.
Line 1 – Enter the amount from Form MO-1040, Line 1Y and 1S.
Line 2 – Enter pro rata share of S corporation income that was derived from the non-taxed jurisdiction.
Line 3 – Enter the amount from Line 2 divided by the amount from Line 1. Enter as a percentage. Round in whole percent, such  
                as 91 percent instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. 
Line 4 – Enter your and your spouse’s Missouri income tax from Form MO-1040, Line 30Y and 30S.
Line 5 – Multiply Line 4 by the percentage on Line 3; enter the amount on Line 5.

                                                    State Abbreviations

AL  - Alabama                      GA   - Georgia   MD  - Maryland       NM  - New Mexico              SD   - South Dakota
AK  - Alaska                       HI   - Hawaii    MA  - Massachusetts  NY   - New York               TN   - Tennessee
AZ   - Arizona                     ID   - Idaho     MI   - Michigan      NC   - North Carolina         TX   - Texas
AR   - Arkansas                    IL   - Illinois  MN  - Minnesota      ND   - North Dakota           UT   - Utah
CA   - California                  IN   - Indiana   MS  - Mississippi    OH  - Ohio                    VT   - Vermont
CO  - Colorado                     IA   - Iowa      MT   - Montana       OK   - Oklahoma               VA   - Virginia
CT   - Connecticut                 KS   - Kansas    NE   - Nebraska      OR  - Oregon                  WA  - Washington
DC   - District of Columbia KY   - Kentucky         NV   - Nevada        PA   - Pennsylvania           WV  - West Virginia
DE   - Delaware                    LA   - Louisiana NH   - New Hampshire RI   - Rhode Island           WI   - Wisconsin
FL   - Florida                     ME  - Maine      NJ   - New Jersey    SC   - South Carolina         WY  - Wyoming

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/.
                                                                                                                     Form MO-CR (Revised 12-2023)
                                                          34

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Attach Federal Return. See instructions
Form and diagram on page 3 of Form MO-NRI.
MO-NRI 2023 Missouri Income Percentage

Resident/Nonresident Status - Select your status in the appropriate box below.
Social Security Number Spouse’s Social Security Number

- - - -
Name Spouse’s Name

Address Address

City, State, ZIP Code City, State, ZIP Code

1. Nonresident of Missouri 1. Nonresident of Missouri
State of residence during 2023 _____________________ State of residence during 2023 _____________________

Remote Work (See instructions on Form MO-NRI, page 3) Remote Work (See instructions on Form MO-NRI, page 3)

2. Part-Year Missouri Resident 2. Part-Year Missouri Resident

Remote Work (See instructions on Form MO-NRI, page 3) Remote Work (See instructions on Form MO-NRI, page 3)

Indicate the dates you were a Missouri Resident in 2023. Indicate the dates you were a Missouri Resident in 2023.

A. Date From: _______________ Date To: _____________ A. Date From: _______________ Date To: _____________
Part A B. Indicate the other state of residence B. Indicate the other state of residence
and dates you resided there __________________________ and dates you resided there __________________________

Date From: _______________ Date To: _____________ Date From: _______________ Date To: _____________

Based on the Military Spouse’s Residency Relief Act, if you are the spouse of a military servicemember residing outside of Missouri solely
because your spouse is there on military orders, and Missouri is your state of residence, any income you earn is taxable to Missouri. Do not
complete Form MO-NRI. You must report 100% on Line 32 of Form MO-1040.

3. Military/Nonresident Tax Status - Indicate your tax status 3. Military/Nonresident Tax Status - Indicate your tax status
below and complete Part C - Missouri Income Percentage. below and complete Part C - Missouri Income Percentage.

Missouri Home of Record Missouri Home of Record
I did not at any time during the tax year 2023 maintain a I did not at any time during the tax year 2023 maintain a
permanent place of abode in Missouri, nor did I spend more permanent place of abode in Missouri, nor did I spend more
than 30 days in Missouri during the year. I did maintain a than 30 days in Missouri during the year. I did maintain a
permanent place of abode in the state of _____________ . permanent place of abode in the state of _____________ .

Non-Missouri Home of Record Non-Missouri Home of Record
I resided in Missouri during 2023 solely because my spouse I resided in Missouri during 2023 solely because my spouse
or I was stationed at _____________________________ or I was stationed at _____________________________
on military orders. My home of record is in the state of on military orders. My home of record is in the state of
______________ . ______________ .

For Privacy Notice, see Instructions. MO-NRI Page 1
35

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                  Worksheet for Missouri Source Income
                                                                                                     Federal Form      Yourself or                Spouse (On A 
                                                                                                     1040 or Federal 
                     Adjusted Gross                                                                  Form 1040-SR      One Income Filer      Combined Return)
                     Income Computations                                                             Line No.          Missouri Sources           Missouri Sources

                  A.  Wages, salaries, tips, etc. ...................................                1z              A               .  00 A                      . 00
                  B.  Taxable interest income.....................................                   2b              B               .  00 B                      . 00
                  C.  Dividend income  ..........................................                    3b              C               .  00 C                      . 00
                  D.  State and local income tax refunds (from schedule 1, part 1)  .......          1               D               .  00 D                      . 00
                  E.  Alimony received (from schedule 1,  part 1) .....................              2a              E               .  00 E                      . 00
                  F.  Business income or (loss) (from schedule 1, part 1)  ..............            3               F               .  00 F                      . 00
                  G.  Capital gain or (loss) .......................................                 7               G               .  00 G                      . 00
                  H.  Other gains or (losses) (from schedule 1, part 1) .................            4               H               .  00 H                      . 00
                  I.  Taxable IRA distributions....................................                  4b              I               .  00 I                      . 00
                  J.  Taxable pensions and annuities  ..............................                 5b              J               .  00 J                      . 00
         Part B   K.  Rents, royalties, partnerships, S corporations, etc. (from schedule 1, part 1) 5               K               .  00 K                      . 00
                  L.  Farm income or (loss) (from schedule 1, part 1)..................              6               L               .  00 L                      . 00
                  M.  Unemployment compensation (from schedule 1, part 1) ...........                7               M               .  00 M                      . 00
                  N.  Taxable social security benefits...............................                6b              N               .  00 N                      . 00
                  O.  Other income (from schedule 1, part 1) ........................                9               O               .  00 O                      . 00
                  P.  Total - Add Lines A through O ................................                                 P               .  00 P                      . 00
                  Q.  Minus: federal adjustments to income   .........................               10              Q               .  00 Q                      . 00
                  R.   SUBTOTAL (Line P - Line Q) If no modifications to income, 
                     enter this amount on Part C, Line 1 ............................                11              R               .  00 R                      . 00
                  S.  Missouri modifications - additions to federal adjusted gross income  
                     (Missouri source from Form MO-1040, Line 2) ..............................                      S               .  00 S                      . 00
                  T.  Missouri modifications - subtractions from federal adjusted gross income 
                     (Missouri source from Form MO-1040, Line 4) ..............................                      T               .  00 T                      . 00
                  U.  MISSOURI INCOME (Missouri sources) Line R plus Line S, minus 
                     Line T. Enter this amount on Part C, Line 1.................................                    U               .  00 U                      . 00

                  Missouri Income Percentage
                                                                                                                     Yourself or                  Spouse 
                                                                                                                  One Income Filer         (On A Combined Return)
                  1. Missouri Income - Enter wages, salaries, etc. from Missouri. (You must 
                     file a Missouri return if the amount on this line is more than $600) ........   1Y                            . 00 1S                        . 00

                  2.  Taxpayer’s total adjusted gross income (from Form MO-1040, Lines 5Y 
         Part C      and 5S or from your federal form if you are a military nonresident and you 
                     are not required to file a Missouri return)............................         2Y                            . 00 2S                        . 00

                  3. Missouri Income Percentage - Divide Line 1 by Line 2. If greater than  
                     100%, enter 100%. (Round to a whole percent such as 91% instead of 
                     90.5% and 90% instead of 90.4%. However, if percentage is less than 
                     0.5%, use the exact percentage.) Enter percentage here and on Form 
                     MO-1040, Lines 32Y and 32S ....................................                 3Y                            %    3S                        %

                  Under penalties of perjury, I declare that I have examined this form and to the best of my knowledge and believe it is true, correct, and complete. 
                  Declaration of preparer (other than taxpayer) is based on all information of which he/she has any knowledge. As provided in Chapter 143, RSMo, 
                  a penalty of up to $500 shall be imposed on any individual who files a frivolous return.
                  Signature                                                                                                        Date (MM/DD/YY)

         Signature
                  Spouse’s Signature (if filing combined, BOTH must sign)                                                          Date (MM/DD/YY)

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/.                                          MO-NRI Page 2
                                                                                  36

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Part A, Line 1: Nonresidents of Missouri
If you are a Missouri nonresident and had Missouri source income, complete Part A, Line 1, Part B, and Part C. Attach a copy of
your federal return, Form(s) W-2 and 1099 and this form to your Missouri return.
If you performed ‘remote work’ for a Missouri employer outside of Missouri during 2023, this income is not taxable to Missouri. Check
the Remote Work box under Part A, Line 1, and complete Part B and C.
Part A, Line 2: Part-Year Resident
If you were a Missouri part-year resident with Missouri source income and income from another state, you may use Form MO-NRI
or Form MO-CR, whichever is to your benefit. When using Form MO-NRI, complete Part A, Line 2, Part B, and Part C. Missouri
source income includes any income (pensions, annuities, etc.) that you received while living in Missouri. Attach a copy of your
federal return, Form(s) W-2 and 1099 and this form to your Missouri return.
If you performed ‘remote work’ for a Missouri employer outside of Missouri during 2023, the portion of income earned while working
outside Missouri is not taxable to Missouri. Check the Remote Work box under Part A, Line 2, and complete Part B and C.
Part A, Line 3: Military Nonresident Tax Status
Missouri Home of Record - If you have a Missouri home of record and you:
a) Did not have any Missouri income other than military income, were not in Missouri for more than 30 days, did not maintain a
home in Missouri during the year, but did maintain living quarters elsewhere, you qualify as a nonresident for tax purposes.
Complete Part A, Line 3 and enter “0” on Part C, Line 1.
b) Did have Missouri income other than military income, were in Missouri for more than 30 days or maintained a home in
Missouri during the year, you cannot use this form. You must file Form MO-1040 because 100 percent of your income is
taxable, including your military income. Do not complete this form.
Instructions - MO-NRI, Part A c) Did not have Missouri income other than military income but spent more than 30 days in Missouri or maintained a home in
Missouri during the year, you must file Form MO-1040 because 100 percent of your income is taxable, including your military
income. Do not complete this form.
d) Are married to a Missouri resident, who is not in the military, but lives with you outside of Missouri on military orders, you may
use Form MO-NRI to calculate your Missouri income percentage. However, any income earned by your spouse is taxable to
Missouri. Your spouse is not eligible to complete Form MO-NRI.
Military Nonresident Stationed in Missouri - If you are a military nonresident, stationed in Missouri and you:
a) Earned non-military income while in Missouri - You must file Form MO-1040. Complete Part A, Line 3, Part B and Part C.
The nonresident military pay should be subtracted from your federal adjusted gross income using Form MO-A, Part 1, Line
11, as a “Military (nonresident)” subtraction.
b) Only had military income while in Missouri - You may complete a Military - No Return Required Form online at
mytax.mo.gov/rptp/portal/business/military-noreturn.

Note: If you file a joint federal return, you must file a combined Missouri return (regardless of whom earned the income).
Complete each column of Part B and Part C of this form. Do not combine incomes for you and your spouse.

Use this diagram to determine if you or your spouse are a RESIDENT OR NONRESIDENT

Are you domiciled* in Missouri?
1. Did you maintain a permanent 1. Did you maintain a permanent
place of residency in Missouri? YES NO place of residency in Missouri?
2. Did you spend more than 30 2. Did you spend more than 183
days in Missouri? days in Missouri?
YES NO
to to YES NO to either
You are a either both Did you maintain a permanent place of to
Resident. residency elsewhere? both
You are a You are a
Resident. Nonresident.
You are a YES NO
Nonresident
(for tax
purposes).
You are a Resident.
*Domicile (Home of Record) - The place an individual intends to be his or her permanent home; a place that he or she intends to return whenever absent.
A domicile, once established, continues until the individual moves to a new location with the true intention of making his or her permanent home there.
An individual can only have one domicile at a time.
MO-NRI Page 3
37

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Form
Department Use Only
MO-WFTC 2023 Missouri Working Family Tax Credit
(MM/DD/YY)

Attach to Form MO-1040. The Federal Return must also be attached to your MO-1040 or your claim will be denied.
To claim this credit, you must be a resident individual with a filing status of single, head of household, qualifying widow(er), or married filing
combined, and who is allowed a Federal Earned Income Credit (EIC) on their federal return.

Social Security Number Spouse’s Social Security Number

- - - -
First Name M.I. Last Name

Spouse’s First Name M.I. Spouse’s Last Name

1. Did you qualify for the Federal Earned Income Credit (EIC) on Federal Form 1040 or 1040SR?
Yes - Continue to calculate your Missouri Working Family Tax Credit.
No - STOP. You do not qualify for the Missouri Working Family Tax Credit.
2. Are you a married taxpayer whose filing status is married filing separately?
Yes - STOP. You do not qualify for the Missouri Working Family Tax Credit.
No - Continue to calculate your Missouri Working Family Tax Credit.
3. Do you have investment income equal to or greater than $4,050 (see instructions)?

Qualifications Yes - STOP. You do not qualify for the Missouri Working Family Tax Credit.
No - Continue to calculate your Missouri Working Family Tax Credit.
4. Qualifying Children listed on your Federal Schedule EIC.
Name of Qualifying Child Child’s Social Security Number Child’s Date of Birth (MM/DD/YYYY)

5. Federal Earned Income Credit (EIC) from Federal Form 1040 or 1040-SR, Line 27 ....................... 5 . 00

6. Multiply Line 5 by 10% and enter the result. . .................................................... 6 . 00

7. Total Tax from Form MO-1040, Line 36. ........................................................ 7 . 00

Credit Amount 8. Add Line 42 and Line 43 from Form MO-1040 and enter the result.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00

9. Subtract Line 8 from Line 7, if less than 0, enter 0 ................................................. 9 . 00

10 Enter the smaller amount of Line 6 or Line 9 here and on Form MO-1040, Line 44. ............................. 10 . 00
Form MO-WFTC (Revised 11-2023)
This form, your Federal Return, and your Federal Schedule EIC must be attached with your MO-1040.

Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information.

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/.

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Information to Complete Form MO-WFTC

The Missouri Working Family Tax Credit is equal to 10% of your Federal Earned Income Credit for tax year 2023. The credit cannot be refund-
ed and cannot be carried forward to a subsequent tax year. The credit is applied to your income tax liability after the application of other tax
credits (Property Tax Credit and Miscellaneous Tax Credits). You must be a resident individual with a filing status of single, head of household,
qualifying widow(er), or married filing combined, who is allowed a Federal Earned Income Credit (EIC) on your Federal Form 1040 or Form
1040SR. Your investment income cannot exceed $4,050. A qualifying child must not be taken into account in determining this credit if the
taxpayer does not include the name, date of birth, and social security number of the qualifying child with the return for the tax year.
The Federal Return must be attached to your MO-1040 to qualify.

Qualifications

Line 1: If you were not entitled to an Earned Income Credit on your Federal Return, you do not qualify for the credit.

Line 2: You must have the filing status of single, head of household, qualifying widow(er), or married filing combined to qualify for the credit.

Line 3: If your investment income is more than $4,050, you do not qualify for the credit. To find your investment income, add the following
amounts from Federal Form 1040 or 1040SR:
• tax-exempt interest (from Line 2a of Federal Form 1040 or 1040SR);
• taxable interest (from Line 2b of Federal Form 1040 or 1040SR);
• ordinary dividends income (from Line 3b Federal Form 1040 or 1040SR);
• capital gain net income (from Line 7 of Federal Form 1040 or 1040SR) if more than zero.
Note: Do not use the above calculation of investment income if, for this tax year, you filed federal Forms 4797, Schedule E of the Form 1040,
or Form 8814, or if you reported income from the rental of personal property not used in a trade or business, or if you have income or loss
from a passive activity. Instead, complete and attach Worksheet 1 of the IRS Publication 596 (2023). If Line 14 of Worksheet 1 exceeds
$4,050, you do not qualify for the credit.

Line 4: Enter the name, social security number, and birthdate of qualifying child(ren).

Credit Amount
Line 5: Enter the amount you claimed for your Federal Earned Income Credit from Federal Form 1040 or Form 1040SR, Line 27.

Line 6: Multiply Line 5 by 10 percent and enter the result.
• Example: $500 x 0.10 = $50

Line 7: Enter the amount of your total tax from your MO-1040, Line 36.

Line 8: Add Lines 42 and 43 from your MO-1040 and enter the result. If nothing on Lines 42 or 43, leave blank.

Line 9: Subtract Line 8 from Line 7 and enter the result. If the result is less than 0, enter 0.

Line 10: Enter the smaller of Line 6 or Line 9 on Line 10, and on your Form MO-1040, Line 44.

Federal Privacy Act Notice
Section 143.961, RSMo, authorizes the Department to require the reporting of information deemed necessary to enforce the income tax law of the state of
Missouri. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses your social
security number and the other social security numbers provided on this form to identify you, the individuals you claim to be qualifying children on this form, to
process your income tax return(s) and claim for this credit, to determine the correct amount of credit, to determine and collect the correct amount of income
tax, to ensure you are complying with the income tax laws, and, where permitted or required by law, to exchange tax information with the Internal Revenue
Service, other states, other state agencies, and the Multistate Tax Commission (see Chapters 32,143, and 610, RSMo). If you are seeking the tax credit
identified on this form, it is mandatory that you provide your social security number and the social security numbers of any individuals you claim to be quali-
fying children on this form. Failure to provide your social security number or the social security numbers of the individuals you claim to be qualifying children
may delay the Department’s processing of this form or your return, may result in additional request(s) to you from the Department, and may result in the
complete or partial denial of this tax credit.

- 40 -

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Form Qualified Health Insurance Premiums Social Security Number
Worksheet for MO-A
5695 - -
Spouse’s Social Security Number

- -

Complete this worksheet and attach it, along with proof of premiums paid, to Form MO-1040 if you included health insurance premiums paid as an
itemized deduction or had health insurance premiums withheld from your social security benefits.

If you had premiums withheld from your social security benefits, complete Lines 1 through 4 to determine your taxable percentage of social security
income and the corresponding taxable portion of your health insurance premiums included in your taxable income.

1. Enter the amount from Federal Form 1040 or Federal Form 1040-SR, Line 6a. If $0, skip to Line 6 and enter
your total health insurance premiums paid ...................................................... 1 . 00

2. Enter amount from Federal Form 1040 or Federal Form 1040-SR, Line 6b ............................ 2 . 00

3. Divide Line 2 by Line 1 ..................................................................... 3 %

Yourself (Y) Spouse (S)
4. Enter the health insurance premiums withheld from your social
security income ............................................. 4Y . 00 4S . 00

5. Multiply the amounts on Line 4Y and 4S by the percentage on Line 3. ... 5Y . 00 5S . 00

6. Enter the total of all other health insurance premiums paid, which
were not included on 4Y or 4S .................................. 6Y . 00 6S . 00

7. Add the amounts from Lines 5 and 6 ............................. 7Y . 00 7S . 00

8. Add the amounts from Lines 7Y and 7S ....................................................... 8 . 00

9. Divide Line 7Y and 7S by the total found on Line 8. If you itemized
on your federal return and your federal itemized deductions included
health insurance premiums as medical expenses, go to Line 10.
If not, go to Line 15 ........................................... 9Y % 9S %

10. Enter the amount from Federal Schedule A, Line 1 ............................................... 10 . 00

11. Enter the amount from Federal Schedule A, Line 4................................................ 11 . 00

12. Divide Line 11 by Line 10 (round to full percent) ................................................. 12 %

13. Multiply Line 8 by percent on Line 12 .......................................................... 13 . 00

14. Subtract Line 13 from Line 8............................................................... .. 14 . 00

15. Enter your federal taxable income from Federal Form 1040 or Federal Form 1040-SR, Line 15............. 15 . 00

16. If you itemized on your federal return and completed Lines 10 through 14 above, enter the amount from
Line 14 or Line 15, whichever is less. If not, enter the amount from Line 8 or Line 15, whichever is less ...... 16 . 00

17. Multiply Line 16 by the percentage on Line 9Y and Line 9S.
Enter the amounts on Line 17Y and 17S of this worksheet on Line 13
of Form MO-A ............................................... 17Y . 00 17S . 00

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 Form 5695 (Revised 12-2023)
veteranbenefits.mo.gov/state-benefits/. 40

- 41 -

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Department Use Only
Form (MM/DD/YY)
MO-PTS 2023 Property Tax Credit Schedule

This form must be attached to Form MO-1040.

Social Security Number Date of Birth (MM/DD/YYYY)

- -
First Name M.I. Last Name

Spouse’s Social Security Number Spouse’s Date of Birth (MM/DD/YYYY)

- -
Spouse’s First Name M.I. Last Name

Select only one qualification. Copies of letters, forms, etc., must be included with claim.

A. 65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.)

B. 100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.)
Qualifications
C. 100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.)

D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)

Select only one filing status. If your filing status on Form MO-1040 is head of household, you will select single filing status below.
If married filing combined, you must report both incomes.
Filing Status
Single Married - Filing Combined Married - Living Separate for Entire Year

Failure to provide the required attachment(s) will result in the delay or denial of your return.

1. Enter the amount of income from Form MO-1040, Line 6. .............................. 1 . 00

2. Enter the amount of nontaxable social security benefits received by you, your spouse, and your
minor children before any deductions and the amount of social security equivalent railroad
retirement benefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I) ..................... 2 . 00

3. Enter the total amount of pensions, annuities, dividends, rental income, unemployment compensation,
Income or interest income not included in Line 1. Include tax exempt interest from MO-A, Part 1, Line 8.
Attach Form(s) W-2, 1099, 1099-G, 1099-R, 1099-MISC, 1099-INT, 1099-DIV, etc 3 . 00

4. Enter the amount of railroad retirement benefits (not included in Line 2) before any deductions.
Attach Form RRB-1099-R (Tier II). Refer to MO-A, Part 1, Line 11 ....................... 4 . 00

5. Enter the amount of veterans payments or benefits before any deductions.
Attach letter from Veterans Affairs. See instructions, MO-1040. ............................ 5 . 00

*23323010001*
23323010001
For Privacy Notice, see Instructions. MO-PTS Page 1
41

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6. Enter the total amount received by you, your spouse, and your minor children from: public
assistance, Supplemental Security Income (SSI), child support, or Temporary Assistance
payments (TA and TANF). Attach a letter from the Social Security Administration that includes
the total amount of assistance received if applicable ................................... 6 . 00

7. Enter the amount of nonbusiness loss(es). You must include nonbusiness loss(es) in your
household income (as a positive amount) here. (Include capital loss from Federal Form 1040 or
1040-SR) .................................................................... 7 . 00

8. Total household income - Add Lines 1 through 7 and enter the total here ................. 8 . 00

9. Enter the appropriate amount from the options below .................................. 9 . 00
Income (continued) • Single or Married Living Separate - Enter $0
• Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000
• Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000

10. Net household income - Subtract Line 9 from Line 8 and enter the amount here ............. 10 . 00
• If you rented or did not own and occupy your home for the entire year and Line 10 is
greater than $27,200, you are not eligible to file this claim.

• If you owned and occupied your home for the entire year and Line 10 is greater
than $30,000, you are not eligible to file this claim.

11. If you owned your home, enter the total amount of property tax paid for your home, minus
special assessments, or $1,100, whichever is less. Attach a copy of paid real estate tax
receipt(s). If your home is on more than five acres or you own a mobile home, attach the
Assessor’s Certification (Form 948) ............................................... 11 . 00

12. If you rented, enter the total amount from Certification of Rent Paid (Form(s) MO-CRP), Line 9
Real Estate or Rent or $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674).
Note: If you rent from a facility that does not pay property tax, you are not eligible for a
Property Tax Credit ............................................................ 12 . 00

13. Enter the total of Lines 11 and 12, or $1,100, whichever is less .......................... 13 . 00
Credit 14. Apply Lines 10 and 13 to the chart in the instructions for MO-1040, pages 51-53 to figure your
Property Tax Credit. You must use the chart to see how much credit you are allowed.
Enter this amount on Form MO-1040, Line 43. ......................................... 14 . 00

Department Use Only

A K R U

This form must be attached to Form MO-1040.

Ever served on active duty in the United States Armed Forces?
*23323020001* If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
23323020001 eligible military individuals. A list of all state agency resources and benefits can be
found at veteranbenefits.mo.gov/state-benefits/.

- 43 -

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One Form MO-CRP must be provided for each rental location in which you resided.
Form Failure to provide landlord information will result in denial or delay of your claim.
MO-CRP 2023 Certification of Rent Paid

1. Social Security Number Spouse’s Social Security Number

- - - -

Select this box if related to your landlord. If so, explain.
2. Name (First, Last)

Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number

City State ZIP Code

3. Landlord’s Name (First, Last)

Landlord’s Street Address (Must be completed) Apartment Number

City State ZIP Code

4. Landlord’s Phone Number (Must be completed)
From: To:
5. Rental Period During Year (MM/DD/YY) 2023 (MM/DD/YY) 2023

6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing
assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax,
you are not eligible for a Property Tax Credit .................................................... 6 . 00

7. Select the appropriate box below and enter the corresponding percentage on Line 7 ........................ 7 %

A. Apartment, House, Mobile Home, or Duplex - 100% F. Low Income Housing - 100% (Rent cannot exceed 40% of total
household income.)
B. Mobile Home Lot - 100%
G. Shared Residence – If you shared your rent with relatives or friends
C. Boarding Home or Residential Care - 50% (other than your spouse or children under 18), select the appropriate
box based on the additional person(s) sharing rent:
D. Skilled or Intermediate Care Nursing Home - 45%
1 (50%) 2 (33%) 3 (25%)
E. Hotel - 100%; if meals are included - 50%
8
8. Net rent paid - Multiply Line 6 by the percentage on Line 7............................................ . 00
9
9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS ....... . 00

*23315010001*
23315010001
For Privacy Notice, see instructions. Form MO-CRP (Revised 12-2023)
Ever served on active duty in the United States Armed Forces?
Taxation Division If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
Attach to Form MO-PTC or MO-PTS and eligible military individuals. A list of all state agency resources and benefits can be
mail to the Missouri Department of Revenue. found at veteranbenefits.mo.gov/state-benefits/.
43

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Department Use Only
Form (MM/DD/YY)
MO-TC 2023 Miscellaneous Income Tax Credits

Name Social Security
(Last, First) Number
Spouse’s Name Spouse’s Social
(Last, First) Security Number
Corporation Charter
Name Number
Missouri Tax Federal Employer
I.D. Number I.D. Number
• Benefit Number - The number is the last six (6) digits of the number of this form. Each credit is assigned an alpha code to ensure proper
located on your Certificate of Eligibility. processing of the credit claimed.
Example: For benefit, ABC-2018-12345-123456, enter 123456, on • If you are claiming more than 10 credits, attach additional MO-TC(s)
Form MO-TC. • The sum of the tax credits claimed in Column 1 or Column 2 cannot
• Alpha code - The three (3) character code located on the next page exceed the applicable tax liability, unless the credit is refundable.

Alpha Code Credit Name • Yourself • Spouse
Benefit Number (3 characters) Each credit will apply against your tax • Corporation Income (on a combined return)
(See example above) from the next liability in the order they appear below. • Fiduciary
page Column 1 Column 2

1. 1. 00 00

2. 2. 00 00

3. 3. 00 00

4. 4. 00 00

5. 5. 00 00

6. 6. 00 00

7. 7. 00 00

8. 8. 00 00

9. 9. 00 00

10. 10. 00 00

11. Subtotals - add Lines 1 through 10. ......................................................... 11. 00 00
12. Enter the amount of the tax liability from Form MO-1040, Line 35Y for yourself and Line 35S for your spouse, or
Form MO-1120, Line 16, Form MO-1041, Line 15 or Form MO-PTE, Line 10 ........................... 12. 00 00
13. Total Credits - add amounts from Line 11, Columns 1 and 2. (Enter here and on Form MO-1120, Line 17; Form MO-1040,
Line 42; or Form MO-1041, Line 16; or Form MO-PTE, Line 11.) Line 13 cannot exceed the amount on Line 12, unless the
credit is refundable. .................................................................................... 13. 00
I declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax
exemption, credit or abatement if I employ such aliens. I also declare that if I am a business entity, I participate in a federal work authorization program
with respect to the employees working in connection with any contracted services and I do not knowingly employ any person who is an unauthorized
alien in connection with any contracted services. I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty
provisions of Section 135.810 RSMo.
Signature Taxpayer’s Signature Printed Name Date (MM/DD/YYYY)
__ __ / __ __ / __ __ __ __
Spouse’s Signature Printed Name Date (MM/DD/YYYY)
__ __ / __ __ / __ __ __ __
Use this form to claim income tax credits on Form MO-1040, MO-1120, or MO-1041. Attach to Form MO-1040, MO-1120, or MO-1041.
Ever served on active duty in the United States Armed Forces? *23306010001*
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all 23306010001
eligible military individuals. A list of all state agency resources and benefits can
be found at veteranbenefits.mo.gov/state-benefits/. For Privacy Notice, see instructions.
Form MO-TC (Revised 12-2023)
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              Use Column 1 if you are filing:                                        If you are filing a combined return and both you and your spouse have income: 
              • An individual income tax return with a single type filing status; or •           Use Column 1 for yourself and Column 2 for spouse. 
              • A corporation income tax or fiduciary return.                        •           Both names must be on the credit certificate.
              If you are a shareholder or partner claiming a credit, attach a copy of the shareholder listing or Federal Schedule K-1, specifying your percentage and the corporation’s 
 Instructions percentage of ownership. 
Miscellaneous tax credits are administered by various agencies. For more information, forms, and approval to claim these credits, contact the following                                  
Departments. Visit     dor.mo.gov/tax-credits/ for a description of each credit and more contact information for agencies administering each credit.                                     
                Missouri Department of Economic Development                                                           Missouri Department of Revenue
                P.O. Box 118, Jefferson City, MO 65102-0118                                                   P.O. Box 2200, Jefferson City, MO 65105-2200
                                       ded.mo.gov                                                             taxcredit@dor.mo.gov  •  (573) 751-3220
  Alpha                                                         Attach to                            Alpha                                                    Attach to 
  Code  Name of Credit and Phone Number                         Form MO-TC                            Code  Name of Credit                                    Form MO-TC
  BFC         New or Expanded Business Facility - (573) 526-0308  Certificate*                        ATC Adoption Tax Credit                                 Form ATC, and 
  BJI         Brownfield “Jobs and Investment” - (573) 522-8004  Certificate*                                                                                 Federal Form 8839
 CCA          Capitol Complex - Artifact Donation - (573) 522-4216  Certificate*
 CCM  Capitol Complex - Monetary Donation -(573) 522-4216 Certificate*                               BFT  Bank Franchise Tax                                   Form INT-2, INT-2-1
  FDA         Family Development Account - (573) 522-4216       Certificate*                          BPT Biodiesel Producer                                  Form 5875 
  FPC         Show-Mo Act/Motion Media - (573)526-2102          Certificate*                         BRD  Biodiesel Retailer and Distributor                  Form 5879
  HPC  Historic Preservation - (573) 522-8004                   Certificate*                          BTC Bank Tax Credit for S Corporation                     Form BTC, INT-3,  
  MQJ  Missouri Quality Jobs - (573) 526-3285                   Certificate*                                                                                  2823, INT-2, Fed. K-1 
  MWC  Missouri Works Credit - (573) 526-0308                   Certificate*                         CFC  Champion for Children                               Form CFC 
  NAC  Neighborhood Assistance - (573) 522-4216                 Certificate*                         DAC  Disabled Access                                       Federal Form 8826 
  NEZ         New Enhanced Enterprise Zone - (573) 526-3285     Certificate*                                                                                   and Form MO-8826
  RCN  Rebuilding Communities and Neighborhood                                                        DAT Residential Dwelling Accessibility                  Form MO-DAT 
              Preservation Act - (573) 522-8004                 Certificate*                         ERD  Ethanol Retailer and Distributor                    Form 5885
  REC  Qualified Research Expense - (573) 526-3285              Certificate*                          FPT Food Pantry Tax                                     Form MO-FPT
  RTC  Remediation - (573) 522-8004                             Certificate*                         SHC  Self-Employed Health Insurance                      Form MO-SHC
  SBI         Small Business Incubator - (573) 526-6708         Certificate*                         SSC  Public Safety Officer Surviving Spouse              Form MO-SSC
  SEC  Sporting Event Credit - (573) 522-8004                   Certificate*                         SPA  SALT Parity                                         Pass Through Entity  
  SPC  Sporting Contribution Credit - (573) 522-8004            Certificate*                                                                                    Report
  YOC  Youth Opportunities - (573) 522-4216                     Certificate*      
                Missouri Development Finance Board                                                   Missouri Agricultural and Small Business Development Authority
                P.O. Box 567, Jefferson City, MO 65102-0567                                                   P.O. Box 630, Jefferson City, MO 65102-0630
                             mdfb.org  •  (573) 751-8479                                                      agriculture.mo.gov  •  (573) 751-2129
  Alpha                                                         Attach to                            Alpha                                                    Attach to 
  Code  Name of Credit                                          Form MO-TC                            Code  Name of Credit                                    Form MO-TC
 BEC  Bond Enhancement                                          Certificate*                         APU  Agricultural Product Utilization Contributor        Certificate* 
 BUC  Missouri Business Use Incentives for Large                Certificate*                          FFC Family Farms Act                                    Certificate* 
              Scale Development (BUILD)                                                              MPF  Meat Processing Facility Investment Tax Credit      Certificate*
 DRC  Development Reserve Contribution Credit                   Certificate*                         NGC  New Generation Cooperative Incentive                Certificate*
  EFC         Export Finance                                    Certificate*                         QBC  Qualified Beef                                      Certificate* 
  IDC         Infrastructure Development                        Certificate*                         SAC    Specialty Agriculture Crops Loan                  Certificate*
                                                                                                      UFT Urban Farms                                         Certificate*
                Missouri Housing Development Commission                                                       Missouri Department of Natural Resources
                920 Main Street, Suite 1400, Kansas City, MO 64105                                            P.O. Box 176, Jefferson City, MO 65102-0176
                                       mhdc.com                                                                                 dnr.mo.gov
 Alpha                                                          Attach to
  Code  Name of Credit and Phone Number                         Form MO-TC                           Alpha                                                    Attach to 
 AHC  Affordable Housing Assistance - (816) 759-6878            Certificate*                          Code  Name of Credit and Phone Number                   Form MO-TC
  LHC         Missouri Low Income Housing - (816) 759-6878      Allocation Schedule                  WEC  Processed Wood Energy - (573) 751-6981              Certificate*

                                                                                                              Missouri Department of Social Services
                Missouri Department of Health and Senior Services
                                                                                                              P.O. Box 1082, Jefferson City, MO 65102-1082
                P.O. Box 570, Jefferson City, MO 65102-0570                                               dss.mo.gov/dfas/taxcredit/index.htm  •  (573) 751-7533
                                       health.mo.gov                                                 Alpha                                                    Attach to 
  Alpha                                                         Attach to 
  Code  Name of Credit and Phone Number                         Form MO-TC                            Code  Name of Credit                                    Form MO-TC
 MPT  Medical Preceptorship                                     Certificate*                         DBC  Diaper Bank                                         Certificate* 
 SCT          Shared Care - (573) 751-4842                        Must Register Each                 DDC  Developmental Disability Care Provider              Certificate*
                                                                Year With Division of                DVC  Shelter for Victims of Domestic Violence            Certificate*
                                                                Senior and Disability                MHC  Maternity Home                                      Certificate* 
 *23000000001*                                                  Services - Attach                    PRC  Pregnancy Resource                                  Certificate*
                       23000000001                              Form MO-SCC                           RTA Residential Treatment Agency                        Certificate* 
                                                                                                     SCH  School Children Health and Hunger                   Certificate*
Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requir-
ing any entity exempt from federal income tax under Section 501(c) of the Internal Revenue                            Missouri State Treasurer’s Office
Code, or any individual, to provide the Department with any list, record, register, registry, roll, 
roster, or other compilation of data of any kind that directly or indirectly identifies a person              P.O. Box 210, Jefferson City, MO 65101
as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any                  mo.scholars@treasurer.mo.gov  •  (573) 751-8533
entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code.            Alpha                                           Attach to 
Nothing in this form should be read or understood as a requirement that you provide any               Code  Name of Credit                                    Form MO-TC
such information. Notwithstanding any publication, webpage, form, instruction, regulation,          MES   MO Scholars                                         Receipt
or statement shared by the Department, you are not required to include such information on 
this form. If you encounter any technical difficulty in submitting this form without including            * Must be approved by the issuing agency 
information that you believe is protected by Section 105.1500, RSMo, feel free to contact the 
Department by email at corporate@dor.mo.gov or by phone at 573-751-4541.                                  Individuals with speech or hearing impairments may 
                                                                                                          call TTY (800) 735-2966 or fax (573) 522-1762.
                                                                                                 45                                                      Form MO-TC (Revised 12-2023)

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Department Use Only
Form (MM/DD/YY)
2023 Underpayment of Estimated
MO-2210 Tax By Individuals

Social Security Number Spouse’s Social Security Number

- - - -
Taxpayer Name Spouse’s Name

Address, City, State, and ZIP Code

You may qualify for the Short Method to calculate your penalty. You may use the Short Method if:
a. All withholding and estimated tax payments were made equally throughout the year and
b. You do not annualize your income.
If both (a) and (b) apply to you, complete Part I, Required Annual Payment and Part II, Short Method. Otherwise, complete Part I, Required Annual
Payment and Part III, Regular Method.

1. Enter your 2023 tax after credits (Form MO-1040, Line 36 minus approved credits from Line 42, Property Tax
Credit from Line 43 and Missouri Working Family Tax Credit Line 44). ................................. 1

2. Multiply Line 1 by 90% (66 2/3% for qualified farmers)..................... 2

3. Withholding Taxes - Do not include any estimated tax payments on this line ........................... 3
4. Subtract Line 3 from Line 1. If less than $500, stop here; do not complete or file this form.
You do not owe the penalty. ............................................................... .. 4
5. Enter the tax shown on your 2022 tax return. If you did not file a 2022 Missouri return or only filed a Property
Tax Credit Claim, skip line 5 and enter the amount from Line 2 on Line 6. ............................. 5
6. Required Annual Payment - Enter the smaller of Line 2 or Line 5 (Note: If Line 3 is equal to or more than
Part I - Required Annual Payment Line 6, stop here; you do not owe the penalty. Do not file Form MO-2210). ............................ 6

7. Enter the amount, if any, from Line 3 above............................. 7
8. Enter the total amount, if any, of 2023 estimated tax payments you made ..... 8

9. Add Lines 7 and 8............................................................... .......... 9
10. Total Underpayment for Year - Subtract Line 9 from Line 6. If zero or less, stop here; you do not owe the
penalty. Do not file Form MO-2210............................................................ 10

11. Multiply Line 10 by 0.04840 ................................................................. 11
12. If the amount on Line 10 was paid on or after 04/15/24, enter 0 (zero). If the amount on Line 10 was paid
Part II - Short Method before 04/15/24, make the following computation to find the amount to enter on Line 12.
Amount on Number of days paid
Line 10 X before 04/15/24 X 0.0002459 .................. 12

13. Penalty - Subtract Line 12 from Line 11. Enter result here and on Form MO-1040, Line 55 ................ 13

Part II Instructions - Short Method
A. Purpose of the Form - Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated
tax payments. If it is not, you may owe a penalty on the underpaid amount.
B. Short Method - You may qualify for the Short Method to calculate your penalty if all withholding and estimated tax payments were made equally
throughout the year and you do not annualize your income.
If you do not qualify to use the Short Method, you must use the Regular Method.

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Section A - Figure Your Underpayment

Complete Lines 14 through 19. If you meet any of the exceptions (see instruction D) to the penalty for all quarters, omit Lines 14 through 19 and
go directly to Line 20.

14. Required annual payment (Enter payment as computed on Part I, Line 6) ............................. 14
Due Dates of Installments
April 15, 2023 June 15, 2023 Sept. 15, 2023 Jan. 15, 2024
15. Required installment payments (See Instructions) ........
16. Estimated tax paid ................................
17. Overpayment of previous installments .................
18. Total payments ...................................
19. Underpayment of current installment ..................
19a. Overpayment of current installment ...................
19b. Underpayment of previous installments ................
19c. Total overpayment ................................
19d. Total underpayment ...............................

Section B - Exceptions To The Penalty
See instruction D - For special exceptions see instruction I for service in a “combat zone”, and instruction J for farmers.
20. Total amount paid and withheld from January 1 through
the installment date indicated ........................
21. Exception No. 1 - prior year’s tax 25% of 2022 Tax 50% of 2022 Tax 75% of 2022 Tax 100% of 2022 Tax
2022 tax ........................................
25% of Tax 50% of Tax 75% of Tax 100% of Tax
Part III - Regular Method 22. Exception No. 2 - tax on prior year’s income using 2023
rates and exemptions ..............................
22.5% of Tax 45% of Tax 67.5% of Tax
23. Exception No. 3 - tax on annualized 2023 income ........
90% of Tax 90% of Tax 90% of Tax
24. Exception No. 4 - tax on 2023 income (See Instructions) . .

Section C - Figure the Penalty
Complete Lines 25 through 29
25. Amount of underpayment ...........................
26. Date of payment, due date of installment, or April 15, 2024,
whichever is earlier................................
27a. Number of days between the due date of installment, and
either date of payment, the due date of the next
installment, or December 31, 2023, whichever is earlier ...
27b. Number of days from January 1, 2024 or installment date
to date of payment or April 15, 2024 ..................
28a. Multiply the 6% annual interest rate times the amount on
Line 25 for the number of days shown on Line 27a .......
28b. Multiply the 9% annual interest rate times the amount on
Line 25 for the number of days shown on Line 27b .......
28c. Total Penalty (Line 28a plus Line 28b).................
29. Total amount on Line 28c. Show this amount on Line 55 of Form MO-1040 as “Underpayment of Estimated Tax
Penalty”. If you have an underpayment on Line 54 of Form MO-1040, enclose your check or money order for payment in
the amount equal to the total of Line 54 and the penalty amount on Line 55. If you have an overpayment on Line 53, the
Department of Revenue will reduce your overpayment by the amount of penalty ................................
Note: If this form is not filed with Form MO-1040, attach check or money order payable to “Department of Revenue” and mail.
Taxation Division E-mail: income@dor.mo.gov (For inquiry and correspondence)
P.O. Box 329 E-mail: incometaxprocessing@dor.mo.gov
Jefferson City, MO 65107-0329 (For submission of Individual Income Tax and Property Tax Credit return)

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Part III Instructions - Regular Method
A. Purpose of the Form - Use this form to determine whether your income tax was sufficiently paid throughout the year by withholding or by estimated
tax payments. If it is not, you may owe a penalty on the underpaid amount.
B. Filing an Estimated Tax Payment and Paying the Tax for Calendar Year Taxpayers -If you file returns on a calendar year basis and are required to
file Form MO-1040ES, you are generally required to file an estimated tax payment by April 15, and to pay the tax in four installments. If you are not
required to file an estimated tax payment until later in the year because of a change in your income or exemptions, you may be required to pay fewer
installments. The chart below shows the due date for the estimated tax payments and the maximum number of installments required for each.

Period Requirements First Met Due Date of Estimated Tax Payments Maximum Number of Installments Required
Between Jan. 1 and Apr. 1 April 15 4
Between Apr. 2 and Jun. 1 June 15 3
Between Jun. 2 and Sept.1 Sept. 15 2
After Sept. 1 Jan. 15 1
When the due date falls on a Saturday, Sunday, or legal holiday, the estimated tax payment will be considered timely if filed on the next business day.
C. Fiscal Year Taxpayers - Fiscal year taxpayers should substitute for the due dates above, the 15th day of the first and last months of the second
quarter of your fiscal year; the 15th day of the last month of the third quarter; and the 15th day of the first month of your next fiscal year.
D. Exception to the Penalty - You will not be liable for a penalty if your 2023 tax payments (amounts shown on Line 20) equal or exceed any amount
determined for the same period under the following exception provisions. You may apply a different exception to each underpayment. Please
enclose a separate computation page for each payment. If one of the exceptions apply, complete Lines 15 through Line 29.
The percentages shown on Lines 21, 22, and 23, for the April 15, June 15, and Sept. 15 installment dates, are for calendar year taxpayers required
to pay installments on four dates.
Exception 1 - Prior Year’s Tax - This exception applies if your 2023 tax payments equal or exceed the tax shown on your 2022 tax return. The 2022
return must cover a period of 12 months and show a tax liability.
Exception 2 - Tax on Prior Year’s Income using 2023 Rates and Exemptions - This exception applies if your 2023 tax withheld and estimated tax
payments equal or exceed the tax that would have been due on your 2022 income if you had computed it at 2023 rates. To determine if you qualify
for this exception, use the other facts and law applicable to your 2022 return.
Exception 3 - Tax on Annualized 2023 Income - This exception applies if your 2023 tax payments equal or exceed 90 percent of the tax on your
annualized taxable income for periods from the first of the year to the end of the month preceding that month in which an installment is due.
To annualize your taxable income, follow these four steps.
(a) Figure your adjusted gross income minus itemized deductions from the first of your tax year up to and including the month prior to that month in
which an installment is due; or, if you use the standard deduction, figure your adjusted gross income for that period.
(b) Divide the result of step (a) by the number of months in your computation period.
(c) Multiply the result of step (b) by 12.
(d) Subtract the deduction for federal tax and, if you did not itemize, subtract the standard deduction. The result is your annualized taxable income.
Exception 3 may not be used for the fourth installment period.
Example I (Combined return)
1. Wages, received during January through March . . . . . . . . . . . . . . . . . . . . . . . . . . . . $16,000
2. Self-employment income during January through March . . . . . . . . . . . . . . . . . . . . . . . . $14,000
3. Adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $30,000
4. Annualized income ($30,000 ÷ 3 x 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $120,000
5. Minus:
(a) Standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $27,700
6. Annualized taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $92,300
7. Income Tax (from Missouri tax chart) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,385
8. Required installment of the estimated payment based on annualized income ($4,385 x 22.5%). . . . $987

If your tax withheld and estimated tax payment for the first installment period of 2023 were at least $987 (22.5 percent of $4,385), you do not owe
a penalty for that period.
Exception 4 - Tax on Income Over the First, Second, and Third Quarters - This exception applies if your 2023 tax payments equal or exceed 90
percent of the tax on your taxable income for periods starting from the first of the year to the end of the month preceding that in which an installment
is due. This exception does not apply to the fourth quarter. To determine if this exception applies for the first three quarters, figure your taxable
income from January 1, 2023, to the end of the month preceding that month in which an installment is due. Then compute your tax on that amount
as though it represented your taxable income for 2023.
Example II (Combined return using standard deduction)
(1) (2) (3) (4) (5)
Computation Period Income Tax 90 percent of Tax Tax Withheld
Jan. 1 to March 31 $30,000 $22 $20 $21
Jan. 1 to May 31 $60,000 $1,415 $1,273 $1,344
Jan. 1 to Aug. 31 $90,000 $4,271 $3,844 $4,057

Since the amounts in column (5) are greater than those in column (4) for each of the first three computation periods, there is no
penalty for the first two installment periods.

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E. Figure the Addition to Tax – For Line 27a, enter the number of days from the due date of payment or December 31, 2023, whichever is earlier. If
the payment date on Line 26 is December 31, 2023, or later and the due date of the installment is April 15, 2023, then enter 260 days; for June 15,
2023, enter 199 days; and for September 15, 2023, 107 days.
F. Tax Withheld - You may consider an equal part of the income tax withheld during the year as paid on each required installment
date, unless you establish the dates on which the withholding occurred and consider it paid on those dates.
G. Overpayment - Apply as credit against the next installment any installment overpayment shown on Line 19a that is greater than all
prior underpayments.
H. Installment Payments - If you made more than one payment for any installment, enclose a separate computation for each
payment. If you filed your return and paid the balance of tax due on or before January 31, 2024, consider the balance paid as of
January 15, 2024.
I. Exception from the Addition to Tax for Service in a Combat Zone - You may be exempt from a penalty for underpayment of
estimated tax if you served in the U.S. Armed Forces in an area designated by the President as a combat zone under conditions
which qualified you for hostile fire pay. If you are exempt for this reason, write on Line 19, for the applicable installment dates,
“Exempt, combat zone.”
J. Farmers - If (1) your Missouri gross income from farming is at least two-thirds of your total Missouri gross income and (2) you filed
a Mis souri Individual Income Tax Return and paid tax on or before March 1, 2024, you are exempt from charges for underpayment
of estimated tax. If so, write on Line 1, “Exempt, farmer”.
If you meet this gross income test but did not file a return or pay the tax when due, complete this form with respect to the last
quarter only. Qualified farmers would enter all of Line 14 in the fourth quarter and calculate the appropriate underpayment.

Line-by-Line Instructions
Complete Lines 15 through 19d for each installment period, then complete Lines 25 through 29.
14. Enter the required annual payment, as computed on Part I, Line 6.
15. Divide the required annual payment (Line 14) by the number of required installments. If the estimated tax was the result of a change in income or
exemptions during the year, you may require fewer installments. Otherwise, divide the required annual payment by four and place the amount in
each column. (See instructions for farmers.)
16. Enter the amount of tax paid during the installment period. The tax withheld throughout the year may be considered as paid in four equal parts on
the due date of the installment, unless a different date is established.
17. Enter the amount, if any, of overpayment reported on Line 19c from the previous installment period.
18. Enter the sum of Line 16 and Line 17.
19. If the amount on Line 15 is greater than the amount on Line 18, enter the difference here. You have underpaid for the installment period. If not,
skip this line and go to Line 19a.
19a. If the amount on Line 18 is greater than the amount on Line 15, enter the difference here. You have overpaid for the installment period.
19b. Enter the amount of the underpayment (if any) from Line 19d of the previous column.
19c. and 19d.
If you filled in Line 19 of this column, add the amount on Line 19b to the amount on Line 19 and enter that total on Line 19d. If you filled in Line
19a of this column, and the amount on Line 19a is greater than any amount on Line 19b, enter the difference on Line 19c. You are overpaid. If
the amount on Line 19b is greater than the amount on Line 19a, enter the difference on Line 19d. You are underpaid. See Part III instructions
for Lines 20 through 24.
25. If you have an underpayment for the installment period and none of the exceptions on Lines 20 through 24 apply, enter on Line 25 the amount of
the underpayment on Line 19d. If you do not have an underpayment, or if an exception applies, leave this blank and skip the remaining lines of
the column.
26. Enter the date a payment was made on the installment, the due date of the following installment, or April 15, 2024, whichever is earlier. If more than
one late payment was made to cover the installment, attach a separate computation for each payment during the installment period.
27a. Enter the number of days from the due date of the installment to the date entered on Line 26.
27b. Enter the number of days from January 1, 2024 (or a later date, if the installment date was after January 1) until either the date of the payment or
April 15, 2024, whichever is earlier.
28a. Multiply the amount on Line 25 by the number of days on Line 27a. Divide this amount by 365 days and multiply the product by six percent. This
is the penalty accruing on the underpayment during 2023.
28b. Multiply the amount on Line 25 by the number of days on Line 27b. Divide this amount by 366 days and multiply the product by nine percent. This
is the penalty accruing on the underpayment during 2024.
28c. Add the amounts on Lines 28a and 28b.
29. Add the sum of the amounts on Line 28c in the final column, if applicable.

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/.
49

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Ever served on active duty in the United States Armed Forces?
Form If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
MO-1040V 2023 Individual Income Tax Payment Voucher eligible military individuals. A list of all state agency resources and benefits can
be found at veteranbenefits.mo.gov/state-benefits/.

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
voucher you send with your payment when you do not make the Department of Reve nue.” Do not send cash. Do not postdate your
payment with your income tax return. It is similar to vouchers returned check; it will be cashed upon receipt. The Department of Revenue
with loan, utility, and credit card payments. Form MO-1040V ensures may collect on checks returned for insufficient or uncollected funds
that your payment will be processed more efficiently and accurately. electronically. (U.S. funds only)
Form MO-1040V allows you to file your completed income tax return • Write your name, address, SSN, daytime telephone number, and
and send your payment at a later date. Your income tax return and “2023 MO Income Tax” on your check or money order.
payment are due no later than April 15, 2024. • Detach the payment voucher at the perforation, and mail with your
When Should I Use Form MO-1040V? payment. Do not mail a copy of your previously filed return.
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 Missouri Department of Revenue
Form MO-1040V with your payment. DO NOT use Form MO-1040V P.O. Box 371
for making extension payments. Please use Form MO-60 or visit our Jefferson City, MO 65105-0371
website 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 return, enter your and your spouse’s
SSN(s) in the order they appear on the return; placing your Federal Privacy Act Notice
spouse’s SSN in the appropriate field below. Section 143.961, RSMo, authorizes the Department to require the reporting of information
• Name Control - Enter the first four letters of your last name. deemed necessary to enforce the income tax law of the state of Missouri. Section 143.961,
RSMo, is also made applicable to the property tax credit for procedural matters pursuant
See examples. If you are filing a combined return, enter your to Section 135.015, RSMo. 42 U.S.C. Section 405(c)(2)(C) authorizes the states to require
and your spouse’s name control in the order they appear on the taxpayers to provide social security numbers. The Department uses your social security number
to identify you and process your tax returns and other documents, to determine and collect
return, placing your spouse’s name control in the appropriate the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds
field below. against certain other tax liabilities or amounts due to a state agency, and where permitted
or required by law, to exchange tax information with the Internal Revenue Service, other
Name Enter states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and
John Brown BROW 610, RSMo). It is mandatory that you provide your social security number on your tax return.
Juan De Jesus DEJE Failure to provide your social security number may result in additional request(s) to you from
the Department and may also result in the complete or partial denial of a refund or tax credit
Joan A. Lee LEE Please use capital claimed on or with the return. (For further information about the Department’s authority to
Jean McCarthy MCCA letters as shown. prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143,
John O’Neill ONEI RSMo.)
Pedro Torres-Lopez TORR }
• Amount of Payment - Enter the amount of your payment in whole
dollars.

Social Security
2023 Individual Income Tax Number - -
Payment Voucher (Form MO-1040V)
Name Control ..................................
Please print. Make check payable to Missouri Department of Revenue. Mail Form
MO-1040V and payment to the Missouri Department of Revenue, P.O. Box 371, Spouse’s Social
Jefferson City, MO 65105-0371. Security Number - -
Name
Spouse’s Name Control . . . . . . . . . . . . . . . . . . . . . . . . . .
Spouse’s Name Amount of Payment
(U.S. funds only)............. $ .
Street Address
*23347010001*
City State ZIP Code 23347010001

Full payment of taxes must be submitted by April 15, 2024 to avoid interest and Department Use Only .
additions to tax for failure to pay. If you pay by check, you authorize the Department
of Revenue to process the check electronically. Any returned check may be presented Department Use Only
again electronically.

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A. Enter amount from Line 10 here _______________ B. Enter amount from Line 13 here ______________
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTS, Line 14.

                              2023 Property Tax Credit Chart
     Amount from Line B above or from Form MO-PTS, Line 13 - Total Property Tax Paid
                              FROM               FROM                               FROM
                   1076 1051  1026 1001 976  951 926    901 876 851 826             801 776    751
                              TO                     TO                             TO
                   1100  1075 1050 1025 1000 975 950    925 900 875 850             825 800    775
FROM TO          Refund is the actual total amount of allowable property tax paid, not to exceed $1,100 (Form MO-PTS, Line 13). 
1    14,300      Note: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
  14,301  14,600   1078 1053  1028 1003 978  953 928 903    878 853 828             803 778    753
  14,601  14,900   1069 1044  1019 994  969  944 919 894    869 844 819             794 769    744
  14,901  15,200 1059   1034  1009 984  959  934 909 884    859 834 809             784 759    734
  15,201  15,500   1049 1024  999  974  949  924 899 874    849 824 799             774 749    724
  15,501  15,800   1039 1014  989  964  939  914 889 864    839 814 789             764 739    714
  15,801  16,100   1028 1003  978  953  928  903 878    853 828 803 778             753 728    703
  16,101  16,400 1016   991   966  941  916  891 866    841 816 791 766             741 716    691
  16,401  16,700   1005 980   955  930  905  880 855 830    805 780 755             730 705    680
  16,701  17,000   993  968   943  918  893  868 843    818 793 768 743             718 693    668
  17,001  17,300 980    955   930  905  880  855 830 805    780 755 730             705 680    655
  17,301  17,600   968  943   918  893  868  843 818    793 768 743 718             693 668    643
  17,601  17,900   954  929   904  879  854  829 804    779 754 729 704             679 654    629
  17,901  18,200   941  916   891  866  841  816 791 766    741 716 691             666 641    616
  18,201  18,500   927  902   877  852  827  802 777    752 727 702 677             652 627    602
  18,501  18,800 913    888   863  838  813  788 763    738 713 688 663             638 613    588
  18,801  19,100   898  873   848  823  798  773 748    723 698 673 648             623 598    573
  19,101  19,400 883    858   833  808  783  758 733 708    683 658 633             608 583    558
  19,401  19,700   868  843   818  793  768  743 718 693    668 643 618             593 568    543
  19,701  20,000   852  827   802  777  752  727 702    677 652 627 602             577 552    527
  20,001  20,300   836  811   786  761  736  711 686    661 636 611 586             561 536    511
  20,301  20,600 819    794   769  744  719  694 669 644    619 594 569             544 519    494
  20,601  20,900   802  777   752  727  702  677 652    627 602 577 552             527 502    477
  20,901  21,200   785  760   735  710  685  660 635    610 585 560 535             510 485    460
  21,201  21,500   767  742   717  692  667  642 617    592 567 542 517             492 467    442
  21,501  21,800   749  724   699  674  649  624 599 574    549 524 499             474 449    424
  21,801  22,100   731  706   681  656  631  606 581    556 531 506 481             456 431    406
  22,101  22,400   712  687   662  637  612  587 562    537 512 487 462             437 412    387
  22,401  22,700   693  668   643  618  593  568 543    518 493 468 443             418 393    368
  22,701  23,000   673  648   623  598  573  548 523 498    473 448 423             398 373    348
  23,001  23,300 653    628   603  578  553  528 503 478    453 428 403             378 353    328
  23,301  23,600 633    608   583  558  533  508 483 458    433 408 383             358 333    308
  23,601  23,900   613  588   563  538  513  488 463 438    413 388 363             338 313    288
  23,901  24,200 591    566   541  516  491  466 441    416 391 366 341             316 291    266
  24,201  24,500   570  545   520  495  470  445 420    395 370 345 320             295 270    245
  24,501  24,800   548  523   498  473  448  423 398    373 348 323 298             273 248    223
  24,801  25,100 526    501   476  451  426  401 376    351 326 301 276             251 226    201
  25,101  25,400   504  479   454  429  404  379 354    329 304 279 254             229 204    179
  25,401  25,700   481  456   431  406  381  356 331 306    281 256 231             206 181    156
  25,701  26,000   457  432   407  382  357  332 307    282 257 232 207             182 157    132
  26,001  26,300   434  409   384  359  334  309 284    259 234 209 184             159 134    109
  26,301  26,600   410  385   360  335  310  285 260    235 210 185 160             135 110    85
  26,601  26,900   385  360   335  310  285  260 235    210 185 160 135             110 85     60
  26,901  27,200   361  336   311  286  261  236 211    186 161 136 111             86  61     36
  27,201  27,500   335  310   285  260  235  210 185    160 135 110 85              60  35     10
  27,501  27,800   310  285   260  235  210  185 160    135 110 85  60              35  10
  27,801  28,100   284  259   234  209  184  159 134    109 84  59  34              9
  28,101  28,400   258  233   208  183  158  133 108    83  58  33  8
  28,401  28,700   231  206   181  156  131  106 81     56  31  6
  28,701  29,000   204  179   154  129  104  79  54     29  4
  29,001  29,300   177  152   127  102  77   52  27     2
  29,301  29,600   149  124   99   74   49   24
  29,601  29,900   121  96    71   46   21
  29,901  30,000   95   70    45   20

                                               51

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A. Enter amount from Line 10 here _____________B. Enter amount from Line 13 here _____________
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTS, Line 14.

Amount from Line B above or from Form MO-PTS, Line 13 - Total Property Tax or 20 percent of Rent Paid

                           FROM             FROM                                    FROM
                   726 701 676  651 626 601 576    551    526 501 476               451 426    401
                           TO                   TO                                  TO
                   750 725  700 675 650 625 600    575    550 525 500               475 450    425
FROM TO          Refund is the actual total amount of allowable property tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750  
1    14,300      (Form MO-PTS, Line 13). Note: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
  14,301  14,600   728 703 678  653 628 603 578    553    528 503 478               453 428    403
  14,601  14,900   719 694 669  644 619 594 569 544       519 494 469               444 419    394
  14,901  15,200   709 684 659  634 609 584 559 534       509 484 459               434 409    384
  15,201  15,500 699   674 649  624 599 574 549 524       499 474 449               424 399    374
  15,501  15,800 689   664 639  614 589 564 539    514    489 464 439               414 389    364
  15,801  16,100 678   653 628  603 578 553 528 503       478 453 428               403 378    353
  16,101  16,400 666   641 616  591 566 541 516    491    466 441 416               391 366    341
  16,401  16,700 655   630 605  580 555 530 505 480       455 430 405               380 355    330
  16,701  17,000   643 618 593  568 543 518 493 468       443 418 393               368 343    318
  17,001  17,300   630 605 580  555 530 505 480 455       430 405 380               355 330    305
  17,301  17,600 618   593 568  543 518 493 468 443       418 393 368               343 318    293
  17,601  17,900   604 579 554  529 504 479 454 429       404 379 354               329 304    279
  17,901  18,200 591   566 541  516 491 466 441    416    391 366 341               316 291    266
  18,201  18,500 577   552 527  502 477 452 427 402       377 352 327               302 277    252
  18,501  18,800   563 538 513  488 463 438 413    388    363 338 313               288 263    238
  18,801  19,100   548 523 498  473 448 423 398    373    348 323 298               273 248    223
  19,101  19,400   533 508 483  458 433 408 383    358    333 308 283               258 233    208
  19,401  19,700   518 493 468  443 418 393 368 343       318 293 268               243 218    193
  19,701  20,000 502   477 452  427 402 377 352    327    302 277 252               227 202    177
  20,001  20,300   486 461 436  411 386 361 336    311    286 261 236               211 186    161
  20,301  20,600   469 444 419  394 369 344 319 294       269 244 219               194 169    144
  20,601  20,900 452   427 402  377 352 327 302    277    252 227 202               177 152    127
  20,901  21,200   435 410 385  360 335 310 285 260       235 210 185               160 135    110
  21,201  21,500   417 392 367  342 317 292 267    242    217 192 167               142 117    92
  21,501  21,800   399 374 349  324 299 274 249    224    199 174 149               124 99     74
  21,801  22,100   381 356 331  306 281 256 231 206       181 156 131               106 81     56
  22,101  22,400   362 337 312  287 262 237 212    187    162 137 112               87  62     37
  22,401  22,700   343 318 293  268 243 218 193    168    143 118 93                68  43     18
  22,701  23,000   323 298 273  248 223 198 173    148    123 98  73                48  23
  23,001  23,300   303 278 253  228 203 178 153    128    103 78  53                28  3
  23,301  23,600   283 258 233  208 183 158 133    108    83  58  33                8
  23,601  23,900   263 238 213  188 163 138 113    88     63  38  13
  23,901  24,200   241 216 191  166 141 116 91     66     41  16
  24,201  24,500   220 195 170  145 120 95  70     45     20
  24,501  24,800   198 173 148  123 98  73  48     23
  24,801  25,100   176 151 126  101 76  51  26     1
  25,101  25,400   154 129 104  79  54  29  4
  25,401  25,700   131 106 81   56  31  6
  25,701  26,000   107 82  57   32  7
  26,001  26,300   84  59  34   9                             Example:
  26,301  26,600   60  35  10                                 If Line 10 is $23,980 and 
  26,601  26,900   35  10                                     Line 13 of Form MO-PTS 
  26,901  27,200 11
                                                              is $525, then the tax 
  27,201  27,500
  27,501  27,800                                              credit would be $16.
  27,801  28,100
                                    This area indicates no
  28,101  28,400
  28,401  28,700                    credit is allowable.
  28,701  29,000
  29,001  29,300
  29,301  29,600
  29,601  29,900
  29,901  30,000

                                         52

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A. Enter amount from Line 10 here ______________B. Enter amount from Line 13 here  ______________
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTS, Line 14.

Amount from Line B above or from Form MO-PTS, Line 13 - Total Property Tax or 20 percent of Rent Paid

                            FROM                   FROM                                 FROM
                   376  351 326  301 276   251 226 201  176 151    126 101          76  51     26 1
                            TO                       TO                                 TO
                   400  375 350  325 300   275 250 225 200  175    150 125          100 75  50    25
FROM TO          Refund is the actual total amount of allowable property tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 
1    14,300      (Form MO-PTS, Line 13). Note: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
  14,301  14,600   378  353 328  303  278  253 228 203 178  153    128 103          78  53  28    3
  14,601  14,900   369  344 319  294  269  244 219 194 169  144    119 94           69  44     19
  14,901  15,200   359  334  309  284  259 234 209 184 159  134    109 84           59  34     9
  15,201  15,500   349  324 299  274  249  224 199 174 149  124    99  74           49  24
  15,501  15,800   339  314 289  264  239  214 189 164 139  114    89  64           39  14
  15,801  16,100   328  303 278  253  228  203 178 153 128  103    78  53           28  3
  16,101  16,400   316 291  266  241 216   191 166 141  116 91     66  41           16
  16,401  16,700   305  280 255  230  205  180 155 130 105  80     55  30           5
  16,701  17,000   293  268 243  218 193   168 143 118  93  68     43  18
  17,001  17,300   280  255 230  205  180  155 130 105  80  55     30  5
  17,301  17,600   268  243 218  193 168   143 118 93   68  43     18
  17,601  17,900   254  229 204  179 154   129 104 79   54  29     4
  17,901  18,200   241 216  191  166 141   116 91  66   41  16
  18,201  18,500   227  202 177  152 127   102 77  52   27  2
  18,501  18,800   213 188  163  138 113   88  63  38   13
  18,801  19,100   198 173  148  123 98    73  48  23
  19,101  19,400   183 158  133  108 83    58  33  8
  19,401  19,700   168 143  118  93  68    43  18
  19,701  20,000   152 127  102  77  52    27  2
  20,001  20,300   136 111  86   61  36    11
  20,301  20,600   119 94   69   44  19
  20,601  20,900   102 77   52   27  2
  20,901  21,200   85  60   35   10
  21,201  21,500   67  42   17                          Example:
  21,501  21,800   49  24
                                                        If Line 10 is $19,360 and 
  21,801  22,100   31  6
  22,101  22,400   12                                   Line 13 of Form MO-PTS 
  22,401  22,700                                        is $225, then the tax 
  22,701  23,000                                        credit would be $8.
  23,001  23,300 
  23,301  23,600 
  23,601  23,900
  23,901  24,200
  24,201  24,500
  24,501  24,800
  24,801  25,100
  25,101  25,400
  25,401  25,700
  25,701  26,000
  26,001  26,300
  26,301  26,600
  26,601  26,900                             This area indicates no
  26,901  27,200
  27,201  27,500                               credit is allowable.
  27,501  27,800
  27,801  28,100
  28,101  28,400
  28,401  28,700
  28,701  29,000
  29,001  29,300
  29,301  29,600
  29,601  29,900
  29,901  30,000

                                               53

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Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax 
under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, 
roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor 
of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. 
Nothing in this form should be read or understood as a requirement that you provide any such information. Separate any publication, 
webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such
information on this form.

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

•  Use our fill-in forms that automatically calculate   •  Pay your taxes online 
•  Download Missouri and federal tax forms              •  Get the status of your refund or balance due
•  Get answers to frequently asked questions            •  Get a copy of the Missouri Taxpayer Bill of Rights

                                  Important Phone Numbers
General Inquiry Line               ........................................................ (573) 751-3505
Automated Refund, Balance Due, and 1099G Inquiry  ......... (573) 526-8299
Electronic Filing Information ............................................ (573) 751-3505

            Individuals with speech or hearing impairments may use TTY  
                                      (800) 735-2966 or fax (573) 522-1762.

                                  Missouri Return Tracker
                                  dor.mo.gov/taxation/return-status/
            Return Status Available for 2018 through 2023 Tax Returns

                                                      54

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