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• Railroad retirement compensation: Railroad retirement
Medicare tax withheld on Form(s) W-2, Box 14, plus Line 17
of Federal Form 8959, minus Line 23 of Federal Form 8959.
LINE 5 - SELF-EMPLOYMENT TAX
Include the amount from Federal Form 1040, Federal
Form 1040-SR, or Federal Form 1040-NR:
• Federal Schedule 2, Part 2, Line 4
• Minus Federal Schedule 1, Part 2, Line 15
• Plus Federal Form 8959, Line 13
LINE 7 - STATE AND LOCAL INCOME TAXES
Include the amount of income taxes from Federal Form
1040 or 1040-SR Schedule A, Line 5. The overall limit
on state and local income taxes plus property taxes is
$5,000 for married filing separately and $10,000 for all
other taxpayers (single, married filing combined, head of
household). If the sum of these deductions exceeds this
limit, use the worksheet for Net State Taxes to determine
the state income tax portion of the state tax deduction.
LINE 8 - EARNINGS TAXES
If you entered an amount on Line 7 and you live or work in
the Kansas City or St. Louis area, you may have included
earnings taxes. Include on Line 8 the amount of earnings
taxes withheld shown on Form(s) W-2. See page 10,
Diagram 1.
LINE 10 - TOTAL MISSOURI ITEMIZED DEDUCTIONS
If your total Missouri itemized deductions are less than
your standard deduction (see page 6, Line 5), you
should take the standard deduction on the front of Form
MO-1040A, Line 5, unless you were required to itemize
your federal deductions.
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. Section 143.961,
RSMo, is also made applicable to the property tax credit for procedural matters pursuant
to Section 135.015, RSMo. 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
to identify you and process your tax returns and other documents, to determine and collect
the correct amount of tax, to ensure you are complying with the tax laws, to offset tax refunds
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
states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and
610, RSMo). It is mandatory that you provide your social security number on your tax return.
Personal Privacy Act Disclaimer Failure to provide your social security number may result in additional request(s) to you from
Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring the Department and may also result in the complete or partial denial of a refund or tax credit
any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, claimed on or with the return. (For further information about the Department’s authority to
or any individual, to provide the Department with any list, record, register, registry, roll, roster, prescribe forms and to require furnishing of social security numbers, see Chapters 135 and 143,
or other compilation of data of any kind that directly or indirectly identifies a person as a RSMo.)
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.
Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared
by the Department, you are not required to include such information on this form.
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