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MO-1041 2024 Fiduciary Income Tax Return
Attach copy of Federal Form 1041 and supporting schedules, including Schedule K‑1.
For the calendar year 2024 or fiscal year beginning ______________________ 2024, ending _________________________, 20 ___
This return is due on April 15, 2025 for calendar year returns or for fiscal year returns it is due on or before the fifteenth day of the fourth month after close of the taxable year.
Select Applicable Boxes: r Address or Federal Employer Identification Number (FEIN) Change r Initial Return r Final Return r Amended Return
r Select this box if you have an approved federal extension. Attach a copy of the approved Federal Extension (Form 7004).
Name of Estate or Trust Federal Identification Number

Name and Title of Fiduciary If Estate, Enter Social Security Social Security Number
Number of Decedent
Address of Fiduciary (Number and Street) P.M. Code

City, State, and Zip Code
Department Use Only

A. Select If: r Grantor Trust B. If trust, select: C. Select if estate or trust is: D. Is this an Electing Small
r Estate r Simple Trust r Testamentary r Resident Business Trust (ESBT)?
r Bankruptcy Estate r Complex Trust r Inter Vivos r Nonresident r Yes r No
E. During this taxable year, was the estate or trust notified of any federal change for any prior years? r Yes r No
If yes, has an amended Missouri return been filed? r Yes r No If an amended return has not been filed, attach explanation.
F. Did the estate or trust receive federal tax‑exempt income? r Yes r No
If yes, enter the amount of non‑Missouri tax‑exempt interest income and exempt‑interest dividends here $ _________________ , and on
MO‑1041, Page 2, Part 1, Line 4.
G. Does the estate or trust have any Missouri adjustments from Form MO‑1041, Page 2, Part 1? r Yes r No
H. If the estate or trust has any nonresident beneficiaries, is any income from sources other than Missouri? r Yes r No (or not applicable)
Information for Filing I. Does Federal Form 1041, Line 23 reflect any taxable income of the estate or trust? r Yes r No
J. If no to all four questions and the estate or trust is a resident, do not complete remainder of form. Do complete Form MO-NRF, Parts 1, 2, 4,
and 6 for nonresident beneficiaries, if a distribution of Missouri source income was made.
K. If a nonresident estate or trust with income from both Missouri and non‑Missouri sources ‑ omit Lines 1‑9, attach Form MO‑NRF,
select this box r and skip to Line 10.

1. Federal taxable income (from Federal Form 1041, Line 23 but not less than 0) ........................................................... 1 00
2. Federal income tax deduction (from Form 5802, Part 1, Line 8b)........................................ 2 00
3. Capital gain exclusion on sale of low income housing; see instructions. ............................. 3 00
4. Healthcare sharing ministry deduction .................................................................................... 4 00
5. Estate or trust’s share of Missouri fiduciary adjustment — Subtraction (from Part 2, Column 6) ...... 5 00
6. Total subtractions — add Lines 2, 3, 4, and 5................................................................................................................ 6 00
Income 7. Estate or trust’s share of Missouri fiduciary adjustment — Addition (from Part 2, Column 6)........................................ 7 00
8. Balance — Line 1 less Line 6, plus Line 7 ..................................................................................................................... 8 00
9. Excess federal exemption (if Line 1 is equal to zero and Line 8 is positive, enter the excess amount of the personal
exemption not used to reduce the federal taxable income to zero, after all other deductions are subtracted).
Exemption is not allowed on final return ........................................................................................................................ 9 00
10. Missouri taxable income (Line 8 less line 9 for Missouri residents or from Form MO‑NRF, Part 5, Line 9 for nonresidents) ......... 10 00
11. Missouri income tax (see tax chart on page 11 of instructions) ...................................................................................... 11 00
12. Credit for income tax paid to another state by resident estate or trust (attach Form MO-CR and copy of other state’s return)....... 12 00
Tax 13. Balance — subtract Line 12 from Line 11 ....................................................................................................................... 13 00
14. Other taxes (select the appropriate box) r Lump sum distribution r Recapture taxes ..................................... 14 00
15. Total tax — add Lines 13 and 14 .................................................................................................................................. 15 00
16. Credits (attach Form MO-TC) ......................................................................................................................................... 16 00
17. Payments (see instructions) .................................................................................................................................................. 17 00
Credit and Payment 18. Total Credits and Payments ‑ Add Lines 16 and 17........................................................................................................ 18 00

19. Overpayment — If Line 18 is greater than Line 15, enter amount overpaid ......................................................Refund 19 00
20. Tax due — If Line 15 is greater than Line 18, enter amount due ....................................................................................... 20 00
21. Interest ............................................................................................................................................................................ 21 00
Refund or Tax Due 22. Additions to tax................................................................................................................................................................ 22 00
23. Total due — add Lines 20 through 22 (U.S. funds only) ................................................. (Pay this amount) Total Due 23 00
Form MO‑1041 (Revised 12‑2024)
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2024 Form MO-1041                                                                                                                                                                                                                                                                                     Page 2
Name of Estate or Trust As Shown on Page 1                                                                                                                                                Federal Identification Number

                                                                                                                  Enter Missouri modifications which are related to items of income, gain, loss, and deductions that are determinants of federal distributable net income.
                                                                                                                    Additions (attach explanation of each item)
                                                                                                                   1. State and local income taxes deducted on Federal Form 1041, Line 11 ..............................   1                                 00
                                                                                                                   2. Less: Kansas City and St. Louis earnings taxes ...................................................................   2                 00
                                                                                                                   3.  Net (subtract Line 2 from Line 1) ..................................................................................................................................   3                             00
                                                                                                                   4.  Non‑Missouri state and local bond interest ..........................................................................   4             00
                                                                                                                   5.  Less: related expenses (omit if less than $500) ..................................................................   5                00
                                                                                                                   6.  Net (subtract Line 5 from Line 4) ..................................................................................................................................   6                             00
                                                                                                                   7.   r Partnership        r Fiduciary        r Other adjustments (list ____________________________________) ......   7                                                                                  00
                                                                                                                   8.  Food Pantry contributions included on Federal Schedule A .........................................................................................   8                                               00
                                                                                                                   9.  Nonresident Property Tax deducted on Federal Form 1041, Line 11 ...........................................................................   9                                                      00
                                                                                                                    10.  Total of Lines 3, 6, 7, 8, and 9 ......................................................................................................................................   10                       00
                                                                                                                  Subtractions (attach explanation of each item)
                                                                                                                    11.  Interest from exempt federal obligations (attach a detailed list) ..........................................  11                    00
                                                                                                                    12.  Less: related expenses (omit if less than $500) ..................................................................  12              00
                                                                                                                    13.  Net (subtract Line 12 from Line 11) ..............................................................................................................................   13                            00
                                                                                                                    14.  Amount of any state income tax refund included in federal taxable income .................................................................   14                                                    00
                                      Part 1 — Missouri Fiduciary Adjustment                                        15. r Partnership        r Fiduciary        r Other adjustments (list ____________________________________) ......   15                                                                                 00
                                                                                                                    16.  Missouri depreciation adjustment  (See Section 143.121, RSMo.) .............................................................................   16                                                  00
                                                                                                                  17.  Agriculture Disaster Relief ............................................................................................................................................   17                        00
                                                                                                                  18.  Total of Lines 13, 14, 15, 16, and 17 ............................................................................................................................   18                              00
                                                                                                                  19.  Missouri fiduciary adjustment — Net Addition — subtract Line 18 from Line 10 ..........................................................   19                                                         00
                                                                                                                  20.  Missouri fiduciary adjustment — Net Subtraction — subtract Line 10 from Line 18 .....................................................   20                                                           00

                                                                                                                  Complete Part 2 only if Part 1 indicates a Missouri fiduciary adjustment.  The adjustment is allocated among all beneficiaries and estate or trust in 
                                                                                                                  the same ratio as their relative shares of federal distributable net income.
                                                                                                                                                                         Complete List of Beneficiaries (Resident And Nonresident)
                                                                                                                        1.  Name Of Each Beneficiary. All Beneficiaries  2. Select Box                                                Shares Of Federal                                               6.  Shares Of Missouri
                                                                                                                  Must Be Listed. Use Attachment If More Than Four.      if Beneficiary is 3. Social Security Number Distributable Net Income                                                         Fiduciary Adjustment
                                                                                                                                                                         Nonresident                                 4. Percent                    5. Amount     r Addition    r Subtraction
                                                                                                                  a)                                                     r                                                                       %           00                                                             00
                                                                                                                  b)                                                     r                                                                       %           00                                                             00
                                                                                                                  c)                                                     r                                                                       %           00                                                             00
                                                                                                                  d)                                                     r                                                                       %           00                                                             00
                                                                                                                  Charitable Beneficiaries                                                                                                       %           00                                                             00
                                                                                                                  Estate or Trust                                                                                                                %           00                                                             00
                                                                                                                  Totals                                                                                             100%                                    00                                                             00

                                                    Part 2 — Allocation of Missouri Fiduciary Adjustment
                                                                                                                  If you pay by check, you authorize the Department of Revenue to process the check electronically. Any returned check may be presented again electronically.  
                                                                                                                  Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
                                                                                                                  Signature of Fiduciary or Officer Representing Fiduciary                 Signature of Preparer Other Than Fiduciary                        FEIN or PTIN

                                                                                                                  Date (MM/DD/YYYY)           Telephone No.                                Address                                                           Date (MM/DD/YYYY)
                                                                                                                  __ __ /__ __ /__ __ __ __ (__ __ __) __ __ __‑__ __ __ __                                                                                  __ __ /__ __ /__ __ __ __
                                                                                                        Signature I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any member           Preparer’s Phone Number 
                   Authorization and                                                                              of his or her firm, or if internally prepared, any member of the internal staff.  r Yes    r No                                       (__ __ __) __ __ __‑__ __ __ __
                                                                                                                  Did you pay a tax return preparer to complete your return, but who failed or was unwilling to sign the return or provide the Internal Revenue Service preparer 
                                                                                                                  tax identification number?  
                                                                                                                  If you marked yes, please insert name, address and phone number in the applicable sections of the signature block above.               r Yes    r No
Taxation Division                                                                                                                              E-mail: dor.fiduciary@dor.mo.gov                                                                              Form MO‑1041 (Revised 12‑2024)
P.O. Box 3815                                                                                                                                  Visit dor.mo.gov/taxation/individual/tax-types/fiduciary/ for additional information. 
Jefferson City, MO 65105‑3815                                                                                                                          Ever served on active duty in the United States Armed Forces?  
Phone: (573) 751‑1467                                                                                                                                  If yes, vIf yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, 
Fax: (573) 522‑1762                                                                                                                                    or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the 
                                                                                                                                                       Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.
                                                                                                                                                       mo.gov/state-benefits/.                     2

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              MISSOURI

              Form MO-1041 
              Fiduciary Income Tax Return

              File Electronically
                 
Electronic Filing Options for Federal and State E-File -  Estates  and trusts may file Missouri 
Form MO‑1041  Fiduciary Income Tax Returns  electronically.  Missouri,  in cooperation  with 
the Internal Revenue Service (IRS), offers a joint federal and state electronic filing of fiduciary    
income tax returns through Modernized E‑File (MeF). This system has been developed through 
a cooperative effort between the IRS, states, and the software community. The system uses the 
latest electronic technology and industry standards. An estate or trust may visit the Department’s 
website at dor.mo.gov/taxation/individual/tax-types/fiduciary/ for more information regarding 
electronic filing as well as a list of approved vendors that support fiduciary electronic filing.     
       
              Convenience • Security • Proof of Filing • Greater Accuracy

              Visit our website at 

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

              •  Get answers to frequently asked questions
              •  Download Missouri tax forms  
              •  Get a copy of the Taxpayer Bill of Rights

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                                                                   If you receive an extension of time to file your federal fiduciary 
          Form MO-1041                                             tax return, you will automatically be granted an extension of 
                                                                   time to file your Missouri fiduciary tax return, provided you 
                                                                   do not expect to owe any additional Missouri fiduciary tax. 
          Filing Information                                       Attach a copy of your federal extension (Federal Form 7004) 
                                                                   with your Missouri fiduciary tax return when you file.
                                                                   If you expect to owe Missouri fiduciary tax, file Form MO-60 
               General Information                                 with your payment by the original due date of the return.
This information is for guidance only and does not state the 
complete law.                                                      Remember: An extension of time to file does not extend 
                                                                   the time to pay. A 5 percent addition to tax will apply if 
Who Must File Form MO‑1041                                         the tax is not paid by the return’s original due date.
A return must be filed by the following:
1.   Every resident estate or trust that is required to file a     Report of Changes in Federal Taxable Income
   Federal Form 1041.                                              If the taxpayer’s federal taxable income for any taxable year 
2.   Every nonresident estate or trust that has any taxable        is changed, the taxpayer must report the change to Missouri 
   income  from  sources  within  Missouri  or  gross  income  of  by filing an amended Missouri return within 90 days after the 
   $600 or more from sources within Missouri.                      final determination of such change.  When filing an amended 
                                                                   federal return you must  file an amended Missouri return 
Definition of Resident Estate or Trust                             within 90 days of the federal change. The taxpayer will be 
A Resident Estate or Trust is: 1) The estate of a decedent         subject to interest and additions to tax charges if additional 
who at his or her death was domiciled in this state; or 2) A       tax is owed to Missouri.
trust that was created by a will of a decedent who at his or 
her death was domiciled in this state, and has at least one        Amended Return
income beneficiary who, on the last day of the taxable year,       To file an amended  Missouri return, use  Form MO‑1041 
was a resident of this state; or 3) A trust that was created       and check the box at the top right of the form. Complete 
by, or consisting  of property  of, a person  domiciled  in this   the entire return using  the corrected figures. Attach a  
state on the date the trust or portion of the trust became         statement giving  the reason  for the amended  return and 
irrevocable, and has at least one income beneficiary who, on       enclose  a copy of the federal change(s)  and  the federal 
the last day of the taxable year, was a resident of this state.    amended return.
When and Where to File                                             Missouri Tax Treatment of Qualified Funeral Trusts
Calendar  year taxpayers must file no later than April 15,         The calculation of the Missouri tax liability for a qualified funeral 
2025. Late filing will subject taxpayers to charges for interest   trust is the same as the federal computation. If the composite 
and additions to  tax.    Fiscal year filers must  file no later   return box on Federal Form 1041 QFT is marked, the  tax  of 
than the 15th day of the fourth month following the close of       each funeral trust is determined  on a separate basis, 
their taxable year.  When the due date falls on a Saturday,        disclosed on an attached schedule and then combined on 
Sunday, or legal holiday, the return and payment will be           the Missouri return resulting in a composite filing. The 
considered timely if filed on the next business day.  Please       schedule  used to calculate the Missouri income tax must 
mail the return to:  Department of Revenue, P.O. Box 3815,         be attached to the return when it is filed.
Jefferson City, MO 65105‑3815.
                                                                   Electing Small Business Trust (ESBT)
Rounding on Missouri Returns                                       The income  earned  by an ESBT must be reported  on the 
Rounding  is  required on your  tax  return.  Zeros  have been     Missouri  return and  tax paid  accordingly.  ESBT income  is 
placed in the  cents columns  on your return. For  1 cent          reported on the return as if it was regular income; however, 
through 49 cents, round down to the previous whole dollar          the deductions are limited to  only offset  ESBT  income 
amount. For 50 cents through 99 cents, round up to the next        and cannot  be  used to  reduce other income. A  separate 
whole dollar amount.                                               schedule must be attached to the return to show the ESBT 
                                                                   income and deductions. The Missouri taxable income, Form 
Example: Round $32.49 down to $32.00. Round $32.50 up 
                                                                   MO‑1041, Line 10, must include the ESBT income, including 
to $33.00.
                                                                   subtractions and additions. The ESBT income is taxed at the 
Tax Payments                                                       same rate as all other income for a trust. 
Currently  the State of Missouri  does not accept electronic       To Obtain Forms
payments for the MO‑1041. Please mail your check or                To use the Department’s form selector or to obtain specific 
money order to the address provided on the return.                 tax forms visit our website at dor.mo.gov/forms/.
Extension of Time to File
You are not required to file an extension if you do not 
expect to owe additional Missouri fiduciary tax or if you 
anticipate receiving a refund. If you wish to file a Missouri 
extension, and do not expect to owe Missouri fiduciary tax, 
you may file an extension by filing Form MO‑60, Application 
for Extension of Time to File. 

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Americans with Disabilities Act (ADA) Line 3 — Capital Gain Exclusion on Sale of Low
The state of Missouri offers a Dual Party Relay Service Income Housing
(DPRS) for speech or hearing impaired individuals. This If during 2024 the taxpayer sold a federally subsidized
service was implemented in accordance with the Americans (HUD) low income housing project to a nonprofit or
with Disabilities Act (ADA). If you are speech or hearing governmental organization, and at least 40 percent of the
impaired, please call TTY (800) 735‑2966 or fax (573) units are occupied by persons of families having income of
522‑1762. 60 percent or less of the median income, the taxpayer may
exclude from Missouri tax 25 percent of the capital gain
Taxpayer Bill of Rights that is taxable at the fiduciary level. However, the buyer
To obtain a copy of the Taxpayer Bill of Rights you can access of the property must agree to preserve or increase the
our website at dor.mo.gov. low‑income occupancy of the project. To use this exclusion,
enter on Line 3 for residents or on Form MO‑NRF, Page
2, Part 5, Line 7 for nonresidents, 25 percent of the capital
Information to Complete gain reported on your Federal Form 1041. Attach a copy of
your Federal Form 1041, Federal Form 4797 and explanation.
Form MO-1041 Failure to do so will result in the disallowance of the deduction.
Line 4 — Healthcare Sharing Ministries Deduction
Important: Complete your federal return first. If you are If the estate or trust made contributions to a qualifying
filing a fiscal year return, indicate the beginning and ending healthcare sharing ministry, enter the amounts it paid in
dates on the line provided near the top of the Missouri 2024. Do not include amounts excluded from the federal
return. The filing dates on the Missouri return must match taxable income.
the filing dates on the federal return.
Line 5 — Estate or Trust’s Share of the Missouri
Name, Address, Etc. Fiduciary Adjustment (Subtraction)
Print or type the name of the estate or trust, name and title If the taxpayer has negative adjustments to federal taxable
of the fiduciary, address, and federal identification number income, complete Form MO‑1041, Parts 1 and 2. Enter the
in the spaces provided. For estates, also provide the social subtraction amount from Part 2, Column 6, Estate or Trust
security number of the decedent in the space provided. line; instructions are located on pages 7 and 8.
Information for Filing Line 6 — Total Subtractions
A — Check the appropriate box. This information is located Enter total of Line 2, 3, 4, and 5.
on Federal Form 1041, Page 1, Question A. If the
Qualified Disability Trust Box or Pooled Income Line 7 — Estate or Trust’s Share of the Missouri
Fund Box is marked on the Federal Form 1041, mark Fiduciary Adjustment (Addition)
the Complex Trust Box on Form MO‑1041. If the If the taxpayer has positive adjustments to federal taxable
Bankruptcy Estate Box is marked on Federal Form income, complete Form MO‑1041, Parts 1 and 2. Enter the
1041, attach a copy of Federal Form 1040 and Form addition amount from Part 2, Column 6, Estate or Trust line;
MO‑1040. instructions are located on pages 7 and 8.
B — If a trust, check the appropriate box.
Line 8 — Balance
C — Check the appropriate box to show if the estate or trust Enter total of Line 1 less Line 6 plus Line 7.
is a resident or a nonresident.
Line 9 — Excess Federal Exemption
D — Check the appropriate box to answer each of the The exemption is allowed only if Line 1 is equal to zero and
questions. Follow the instructions on the form for your
Line 8 has a positive figure. Enter the excess amount of the
answers.
personal exemption not used to reduce the federal taxable
J — If the estate or trust is a resident and the answers to income to zero, after all other deductions are subtracted.
questions F through I are “NO”, do not complete the The exemption is not allowed on Final Returns.
remainder of the form. Do complete Form MO‑NRF, From Federal Form 1041, Line 17 equals
Example 1:
Parts 1, 2, 4, and 6 for nonresident beneficiaries, if a $1,000, Line 18 equals $1,000 and Line 21 equals $100. On
distribution of Missouri source income was made. Form MO‑1041, Line 1 equals $0 and Line 8 equals $200.
K — If the estate or trust is a nonresident, and has income The allowable exemption would be $100.
from both Missouri and non‑Missouri sources, check From Federal Form 1041, Line 17 equals
Example 2:
the box, omit Lines 1–9 and complete Form MO‑NRF. $1,000, Line 18 equals $950 and Line 21 equals $100. On
Line 1 — Federal Taxable Income Form MO‑1041, Line 1 equals $0 and Line 8 equals $200.
Enter the total amount of federal taxable income (not The allowable exemption would be $50.
less than zero) from Federal Form 1041, Line 23. The line Example 3: From Federal Form 1041, Line 17 equals
numbers for federal taxable income will differ on other $1,000, Line 18 equals $0 and Line 21 equals $100. On
federal forms. By federal definition, federal taxable income Form MO‑1041, Line 1 equals $1,000 and Line 8 equals
cannot be less than zero, therefore, per Section 143.431, $800. The allowable exemption would be $0.
RSMo, Line 1 cannot be less than zero.
Line 10 — Missouri Taxable Income
Line 2 — Federal Income Tax Deduction Enter total of Line 8 less Line 9. For nonresident estates or
Enter amount from Form 5802, Part 1, Line 8b. trusts, enter amount from Form MO‑NRF, Part 5, Line 9.
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Line 11 — Missouri Income Tax MO-CR Schedule 1
Determine amount of tax from tax chart provided on page 11. Complete Form MO‑CR, Schedule 1, if you are a Missouri
Line 12 — Credit for Income Tax Paid to Another resident S corporation shareholder who has S corporation
State income from sources in another state(s) or the District of
Columbia that is not subject to an income tax imposed in that
If the taxpayer was required to pay income tax to another
jurisdiction or any political subdivision of that jurisdiction. If you
state, the taxpayer may be entitled to claim a tax credit
received S corporation income, which meets this description,
against the Missouri income tax liability for the tax paid to
from multiple states in non‑taxed jurisdictions, you may
the other state. To determine the allowable tax credit,
include all non‑taxed S corporation income on one Schedule 1.
complete Form MO‑CR, Credit for Income Taxes Paid to
Other States or Political Subdivisions. Attach Form MO‑CR, Schedule 1 and supporting
Note: Please attach Form MO‑CR and a copy of the other documentation, including Federal K‑1 and a statement
state’s tax return with your Missouri return. The credit for detailing the calculation of your share of the income earned
income taxes paid to other state, will not be allowed if the in the state(s) with no taxing jurisdiction for each state or
other state’s tax return is not enclosed. political subdivision, to Form MO 1041.

Line 1 — Enter amount from Line 10 of Form
Instructions for MO‑1041.
Line 2 — Enter the entity’s pro rata share of S
Completing Form MO-CR
corporation income that was derived from the non‑
taxed jurisdiction.
The taxpayer must complete the Missouri return,
Lines 1 through 11 before beginning Form MO-CR Line 3 — Enter the amount from Line 2 divided
by the amount from Line 1. Enter as a percentage.
Line 1 — Enter amount from Line 10 of Form Round in whole percent, such as 91 percent instead
MO‑1041. of 90.5 percent. If percentage is less than 0.5
Line 2 — Enter amount from Line 11 of Form percent, use exact percentage.
MO‑1041. Line 4 — Enter your Missouri income tax from
Line 7 — Enter the Taxable Income or Net Income Form MO‑1041, Line 15.
on which you were required to pay a state income Line 5 — Multiply Line 4 by the percentage on
tax to another state and which is also subject to Line 3 and enter on Form MO‑1041, Line 12. (If you
Missouri income tax. have completed Form MO‑CR, Schedule 1 and one
Line 8 — Divide Line 7 by Line 1. If greater than or more Form MO‑CR, add the amounts on Line 11
100%, enter 100%. (Round to whole percent from each Form MO‑CR and the amounts on Line
such as 91% instead of 90.5% and 90% instead of 5, from each Form MO‑CR, Schedule 1, before
90.4%. However, if percentage is less than 0.5%, entering on Form MO‑1040. The cumulative amount
use the exact percentage.) Enter percentage on of credit reported on MO‑1040, Line 31Y and 31S
Line 8. cannot exceed the Missouri tax liability.
Line 9 — Multiply Line 2 by percentage on Line 8 Line 13 — Balance
and enter amount on Line 9. Enter total of Line 11 less Line 12.
Line 10 — Enter your income tax liability as
reported on the other state(s) income tax return. Line 14 — Other Taxes
This is not income tax withheld. Your income tax Mark appropriate box and enter the amount. If both boxes
liability must be reduced by all credits, except apply, mark each box and put the total of the lump sum
withholding and estimated tax. If the other state distribution and recapture taxes. Attach a schedule showing
allows Missouri residents to take a credit against the breakdown of the taxes.
that state’s income tax for the amount of Missouri Tax on Lump Sum Distribution: If during 2024 the
income tax prior to the application of all tax credits, taxpayer received a lump sum, not otherwise included in the
then you do not need to reduce your tax liability by federal taxable income, the taxpayer may be required to file
all credits for that state. Also add on this line the Federal Form 4972. Because this income is not included in
following item: the federal taxable income, a separate calculation must be
• The pro rata share of pass‑through entity level made to compute the Missouri tax on this distribution. The
income tax actually paid to another state of the estate or trust is subject to the tax if it was a resident estate
United States or the District of Columbia through a or trust of Missouri. To calculate the Missouri tax on a lump
program substantially similar to the Missouri SALT sum distribution, multiply the amount on Federal Form 1041,
Parity Act. Schedule G, Line 1b by 10 percent (.10) and enter the result
on Form MO‑1041, Line 14. Attach a copy of Federal Form
Line 11 — Enter the smaller amount from 1041 and Federal Form 4972.
Form MO‑CR, Line 9 and Line 10. This is your
Missouri resident credit. Enter this amount on Recapture Taxes: If the taxpayer is required to recapture
Form MO‑1041, Line 12. (If you have multiple a portion of any federal low income housing credits taken
credits, add the amounts on Line 11 from each on a low‑income project, the taxpayer is also required to
Form MO‑CR.) Your total credit cannot exceed recapture a portion of any state credits taken. The state
the tax paid to the other state(s) or the percent of recapture amount is equal to the proportion of the state credit
tax due to Missouri on that part of your income. 6

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that equals the proportion the federal recapture amount bears tax account to their preparer or to any member of his or her
to the original federal low‑income housing credit amount. firm, indicate “yes” by checking the appropriate box.
Enter the recapture tax on Form MO‑1041, Line 14. Attach a
copy of Federal Form 8611 to your Missouri return. Sign the Return
The fiduciary must sign the Form MO‑1041, Missouri
Line 15 — Total Tax Fiduciary Income Tax Return. The return is not considered
Enter total of Line 13 plus Line 14. valid unless signed.
Line 16— Credits What to Attach to the Missouri Return Before Mailing
You may be eligible for certain tax credits. The total amount Please attach a list of all beneficiaries, including their home
of tax credit is computed by completing Form MO‑TC, address (required to verify residency), a copy of the federal
Miscellaneous Income Tax Credits. Enter the total tax credit return and supporting schedules, a copy of Form MO‑60 (if
amount from Form MO‑TC, Line 13 on Form MO‑1041, Line filed) or federal extension, any information requested in the
16. Attach Form MO‑TC, along with any applicable schedules, instructions for verification of line amounts and a payment
certificates, and federal forms. You can find a list of available for amount due on Line 23, (if applicable).
credits and the agency to contact for information, forms, and
approval to claim each credit on the Form MO‑TC. To obtain
a Form MO‑TC, go to our website at dor.mo.gov/forms/.
Part 1:
Line 17 — Payments Missouri Fiduciary Adjustment
Enter total amount of all extension payments and attach Line 1 — Enter the amount of state and local income taxes
a copy of Form MO‑60, Application for Extension of deducted on Federal Form 1041, Line 11. The line numbers
Time to File, to the return. For amended returns, enter for taxes used as a deduction will differ on other federal
previously paid amounts less any refunds received. If forms.
estimated payments were made, attach a copy of the form
Line 2 — Enter the amount of any Kansas City or St. Louis
used when making the payments.
earnings taxes included in Line 1.
Line 18 — Total Credits and Payments Line 3 — Enter total of Line 1 less Line 2.
Enter the total of Line 16 plus Line 17.
Line 4 — If the estate or trust received income from an
Line 19 — Overpayment obligation of a state or political subdivision of a state other
If Line 18 is greater than Line 15, enter the amount overpaid. than Missouri, enter the amount of that income.
Line 5 — Enter the amount of related expenses incurred on
Line 20 — Tax Due Line 4 if the expenses are over $500 or more. If expenses
If Line 15 is greater than Line 18, enter the amount due. exceed amount on Line 4, then enter figure from Line 4.
Line 21 — Interest Line 6 — Enter the total of Line 4 less Line 5. This line
Simple interest is charged on all delinquent taxes. The rate will cannot be less than zero.
be updated annually and can be found on the Department’s Line 7 — Enter positive adjustments (additions) reported
website at dor.mo.gov/taxation/statutory-interest-rates.html. from partnerships, fiduciaries, and S corporations. The
Line 22 — Additions to Tax partnership, fiduciary, or S corporation must notify you of
For timely filed returns, an addition to tax of 5 percent (of the the amount of any such adjustment (addition) to which
unpaid tax) is added if the tax is not paid by the return’s due you are entitled. Check the appropriate box. If other
date. An extension of time to file does not extend the time for box is checked, enter the description on the line
payment of the tax. provided. Attach a copy of the information for verification of
the addition.
For returns not filed by the due date, an addition to tax
of 5 percent per month (of the unpaid tax) is added for each Line 8 — Food Pantry Contributions — If the estate
month the return is not filed. The addition to tax cannot or trust is claiming the Food Pantry Tax Credit, (Form
exceed 25 percent. MO-FPT) and the donations are included as an itemized
deduction on the Federal Schedule A, report the amount of
Line 23 — Total Due the donations, on Form MO‑FPT.
Enter the sum of Lines 20, 21, and 22. Attach a check or Line 9 — Nonresident Property Tax — If the estate
money order (U.S. funds only) for the total amount due, or trust is a nonresident and includes property tax paid to
payable to: Missouri Director of Revenue. Write the Federal another state or political subdivision on its federal return,
Identification Number and a daytime telephone number on enter the total nonresident property taxes included on
the check or money order. Do not send cash. Please do not Federal Form 1041, Line 11.
postdate checks; they will be cashed upon receipt. Please
mail your return and payment to: Missouri Department Line 10 — Enter the sum of Lines 3, 6, 7, 8, and 9.
of Revenue, P.O. Box 3815, Jefferson City, MO 65105‑
Line 11 — Interest from direct obligations of the U.S.
3815.
Government, such as U.S. savings bonds, U.S. treasury
Currently the State of Missouri does not accept bills, bonds and notes are exempt from state taxation under
electronic payments for the MO-1041. the laws of the United States. Attach a detailed list or all
Federal Form 1099(s). Fiduciaries who claim exclusion for
Authorization interest for direct U.S. obligations must identify the specific
If the taxpayer wishes to authorize the Director of Revenue securities owned, (e.g., U.S. savings bond.) A general
or a delegate to release information pertaining to their
7

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description such as “interest on U.S. obligation or U.S. the area of Missouri was deemed to be lacking broadband
Government securities” is not acceptable. (See 12 CSR internet access, a copy of federal Form 1041, and appli‑
10‑2.150 for the taxability of various U.S. Government‑ cable schedule(s). The amount reported cannot exceed your
related obligations.) Failure to identify the security will result federal taxable income
in the disallowance of the deduction. Marijuana Business Deduction. Enter the amount of any
A federally taxed distribution received from a mutual fund expenditure that is eligible to be claimed as a federal income
investing exclusively in direct U.S. Government obligations is tax deduction but is disallowed by section 280E of the
exempt. If the mutual fund invests in both exempt (direct) and Internal Revenue Code.
nonexempt (indirect) federal obligations, the deduction allowed
Calculating this deduction, you must provide a financial
is the distribution received from the mutual fund attributable to
statement/federal schedule(s) for business profit or loss that
the direct U.S. Government obligations, as determined by the
the federal government was unable to allow as a deduction for
mutual fund. Attach a copy of the year‑end statement received
marijuana business, as marijuana is a controlled substance
from the mutual fund showing either the amount of monies
under federal law.
received or the percentage of funds received from direct U.S.
Government obligations, or a summary statement received The Missouri deduction will be the difference between the
from the mutual fund which clearly identifies the exempt and profit/loss as calculated on the schedule(s) filed with the
non‑exempt portions of the U.S. Government obligation federal return and the pro forma schedule(s) described
interest. The statement does not need to list each obligation above.
separately. Failure to attach the requested document will result You must submit the financial statement, schedule(s), the
in the disallowance of the deduction. medical license number (MED) and all federal schedule(s)
Line 12 — To determine the amount of related expenses with your Missouri Form MO‑1041 to claim the deduction.
for Line 11, the taxpayer may use actual expenses or a Line 16 — Depreciation Adjustment — Line 9 on page
reasonable estimate. In general, the taxpayer should use the 7 the taxpayer purchased an asset between July 1, 2002,
same or similar method used to compute related expenses and June 30, 2003, and they elected to use the 30 percent
for federal income tax purposes, provided that the method depreciation on their federal return; the taxpayer may be
reasonably reflects related expenses for Missouri‑exempt able to subtract a portion of the depreciation. Enter the
income. additional depreciation created by the Job Creation and
If a fiduciary fails to compute reasonable related expenses, Worker Assistance Act previously added back in prior
the Director of Revenue will make an adjustment based on years to the extent allowable by Missouri Law (143.121,
the information available. If sufficient information is not made RSMo). This amount is computed by figuring the allowable
available, the Director of Revenue will use the following depreciation expense prior to the Job Creation and Worker
formula to compute related expenses. Assistance Act less the depreciation taken on the federal
return. More information and examples can be found on the
The principal expense item in this formula is interest Department of Revenue’s website at
expense; however, the Director of Revenue may include dor.mo.gov/pdf/depreciation_examples.pdf.
other expense items because of their direct relationship to
the production of exempt income. The fiduciary may propose
an alternative method provided that it properly reflects the Line 17 – Agriculture Disaster Relief — Enter the
amount of related expenses. amount of payment received from a program that provides
compensation to agricultural producers that have suffered a
Exempt Income X Expense Items = Reduction to loss as a result of a disaster or emergency. This amount must
Total Income Exempt Income be included in your Federal Taxable Income. Attach a copy of
the Form 1099, Federal Schedule F, and Federal Schedule
Line 13 — Enter the total of Line 11 less Line 12. K‑1 if applicable, indicating the payment amount. Failure to do
Line 14 — Enter the amount of any state income tax so will result in the disallowance of the subtraction.
refund included in your federal taxable income on Form Line 18 — Enter the sum of Lines 13, 14, 15, 16, and 17.
MO‑1041, Line 1.
Lines 19 and 20 — Subtract Line 18 from Line 10. If a
Line 15 — Enter negative adjustments (subtractions), positive figure, enter the total on Line 19 (net addition). If a
reported from partnerships, fiduciaries, and S corporations. negative figure, enter the total on Line 20 (net subtraction).
The partnership, fiduciary, and S corporation must notify you Enter the total from either Line 19 or Line 20 in Part 2, Column
of the amount of any such adjustment (subtraction) to which 6, Totals Row.
you are entitled. Check the boxes applicable on Line 15 and
enclose a copy of the notification received. Failure to attach
a copy of the notification furnished to you will result in the Part 2:
disallowance of the modification. Allocation of Missouri
Broadband Grant Income Tax Subtraction. If you Fiduciary Adjustment
received grant money disbursed from a federal, state, or
local Missouri program, for the express purpose of providing Complete Part 2 only if Part 1 indicates a Missouri fiduciary
or expanding broadband internet to areas of Missouri that adjustment.
are deemed to be lacking such access, you may qualify to
Totals Row — Enter the amount of federal distributable
subtract 100 percent of the grant money received. The grant
net income from the Federal Form 1041, Schedule B, Line 7
money must have been included in your federal taxable
in Column 5. Enter the amount from Form MO‑1041, Part 1,
income. Attach the Form 1099‑G issued to you validating
Line 19 or 20 in Column 6 and mark the applicable box.
the grant money received, grant documents that indicate
8

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Column 1 — Enter the name of each beneficiary, if a negative figure then it must show as a positive figure on Line
distribution was made. 3. If this line is a positive figure then it must show as a
negative figure on Line 3.
Column 2 — Mark the box if the beneficiary is a
nonresident of Missouri. Line 24 — Enter this amount on the “Totals” line on Part 4
Column 3 — Enter the beneficiary’s social security (Allocation of Missouri Fiduciary Adjustment), Column 6.
number.
Part 2: Modifications to Missouri Source Items
Column 4 — Enter the beneficiary, charitable Form MO‑NRF, Part 2, computes the Missouri modifications
beneficiary, estate or trust’s percentage of the distributable to the Missouri source income.
net income. Line 1 — Enter the sum of all positive adjustments
Column 5 — Enter the beneficiary, charitable (additions) to the Missouri source income. List the qualifying
beneficiary, estate or trust’s share of the distributable net modifications and provide a brief description in the space
income. Share of distributable net income is determined by provided. For additional information regarding qualifying
multiplying the amount from the Total Row by the per centage addition modifications, refer to the instructions for Form
in Column 4 for each row. MO‑1041, Part 1, Lines 1 through 9 (Missouri Fiduciary
Adjustment ‑ see page 7 of the instructions).
Column 6 — Enter the beneficiary, charitable beneficiary,
estate or trust’s share of the Missouri fiduciary adjustment. Line 2 — Enter the sum of all negative adjustments
Share of Missouri fiduciary adjustment is determined by (subtractions) to the Missouri source income. List the
multiplying the amount from the total row by the percentage qualifying modifications and provide a brief description in the
in Column 4 for each row. space provided. If you claim the Agriculture Disaster Relief
Enter the amount on the Estate or Trust Row on Form on this line please also report this on the Form MO‑1041,
MO‑1041, Line 5 (subtraction) or Line 7 (addition). Page 2, Part 1, Line 17. For additional information regarding
qualifying subtractions modifications, refer to the instructions
The amount after each name is to be reported as an for Form MO‑1041, Part 1, Lines 11 through 16 (Missouri
adjustment, either as an addition or subtraction, from the Fiduciary Adjustment ‑ see pages 7 and 8 of the instructions).
federal adjusted gross income. A copy of this part (or its
information) must be provided to each beneficiary. Line 3 — Enter this amount on the “Totals” Line on Part 4
(Allocation of Missouri fiduciary adjustments), Column 5.

Instructions for Part 3: Missouri Source Federal Income Tax
Line 1 Federal income tax deduction ‑ enter amount from
Completing Form MO-NRF Schedule 5802, Part 2, Line 5b.

Line 2 — Divide the Missouri source distributable net income
(This form should be completed and attached with Form (Form MO‑NRF, Part 1, Line 24) by the federal distributable
MO‑1041.) net income (Form MO‑NRF, Part 1, Line 23). The percentage
cannot exceed 100 percent or be less than 0.000 percent.
Information for Filing
Mark the appropriate box if you are a Resident Estate or Line 3 — Multiple Line 1 by the percentage on Line 3.
Trust (With Nonresident Beneficiaries) or a Nonresident Enter this figure on Line 3 and on Part 5 (Missouri Taxable
Estate or Trust. Income), Line 6 of this form.
If you are a Resident Estate or Trust (with Nonresident Part 4: Shares of Missouri Source Fiduciary
Beneficiaries), complete Parts 1, 2, 4, and 6 (omit Parts 3 Adjustment
and 5). If you are a Nonresident Estate or Trust complete Information to help complete this section is located on
Parts 1–5 (omit Part 6). Form MO‑NRF, Part 4.

Part 1: Federal Distributable Net Income and Part 5: Missouri Taxable Income
Missouri Source Distributable Net Income Complete Lines 1 through 8. Included on Line 3, should be
The amounts entered in the federal column correspond to the addition or subtraction of any capital gains or losses
lines on the Federal Form 1041. The amounts entered in used to determine distributable net income (see Part 1, Line
the Missouri column are from items derived from Missouri 22 of Form MO‑NRF). Enter the total from Line 9 on Form
sources. MO‑1041, Line 10.
Note: Part 6: Shares of Missouri Source Income and
Line 8 — If the estate or trust made contributions to a Deductions—Nonresident Beneficiary
qualifying healthcare sharing ministry, enter the amount Information to help complete this section is located on Form
paid in 2024 as a negative figure. Do not include amounts MO‑NRF, Part 6.
excluded from the federal taxable income. Attach an
Note:
explanation to the return. Failure to attach the requested
explanation will result in the disallowance of the deduction. Columns 1 through 4 — Indicate the amount reported
on the Federal Schedule K‑1 on the top line of each row
Line 22 — If a Capital Gain or a Capital Loss is shown on (Schedule K‑1). Indicate the amount of Missouri source
this line, then the figure needs to be entered in Part 5, Line income on the bottom of each row (MO). The figure for each
3. Capital gains or losses must be added back or subtracted column can be located from Form MO‑NRF Part 1, Missouri
to determine Missouri taxable income. If this line as a source column. See the following table for line numbers:
9 Form MO‑1041 Instructions (Revised 12‑2024)

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                                                                           Part 2: Use this part if the estate or trust is a nonresident of 
                                                                           Missouri and is completing Form MO‑NRP, with the second box 
                                                                           marked, to determine Missouri taxable income.
       Column           Part 1, Missouri Source Column
        1               Line 2a                                            Line 1: Federal taxable income ‑ Enter amount from MO‑NRF, 
                                                                           Part 5, Line 5.
        2               Line 3
        3               Line 4a                                            Line 2: Federal Income Tax ‑ Enter amount from Federal Form 
                                                                           1041, Schedule G, Line 3.
        4               Lines 5–8
                                                                           Line 3: Other federal income tax ‑ Enter the total of Lines 2a, 4, 
Columns 5 and 6 —  Depreciation  and Other:           Indicate             6a, 6b, and 6c from Federal Form 1041, Schedule G.
the amount reported on the Federal Schedule  K‑1 on the 
top  line of  each row (Schedule K‑1).  Indicate the  amount of            Line 4: Total federal income tax ‑ Enter total of Line 2 plus Line 3.
Missouri source income on the bottom of each row (MO).
                                                                           Line 5a: Total tax ‑ Using the chart below, multiply the total  
                                                                           federal income tax from Line 1 by the appropriate percentage 
                                                                           and enter on Line 5a.
        Instructions for 
                                                                           If the amount on            Multiply by the amount 
 Completing Form 5802                                                                 Line 1 is:                   on Line 4 by:
                                                                           $25,000 or less                                  35%
Complete either Part 1 (resident estate or trust) or Part 2  
(nonresident estate or trust) to determine the federal income              $25,001 to $50,000                               25%
tax deduction for the MO‑1041 or MO‑NRF.                                   $50,001 to $100,000                              15%
Part 1: Use this part if the estate or trust is a resident of Missouri.    $100,001 to $125,000                             5%
                                                                           $125,001 or more                                 0%
Line 1: Federal taxable income ‑ Enter amount from MO‑1041, 
Line 1.
                                                                           Line 5b: Federal income tax deduction ‑ Enter the amount from 
Line 2: Share of Missouri subtraction ‑ Enter amount from MO‑              Line 5a, not to exceed $5,000.  Enter Line 5b on the MO‑NRF, 
1041, Line 5.                                                              Part 3, Line 1.

Line 3: Share of Missouri addition ‑ Enter amount from MO‑                                     Federal Privacy Notice
1041, Line 7.                                                              The  Federal  Privacy  Act  requires  the  Missouri  Department  of  Revenue  
                                                                           (Department) to inform taxpayers of the Department’s legal authority for 
Line 4: Missouri adjusted gross income ‑ Enter total of Line 1             requesting identifying information, including social security numbers, and to 
                                                                           explain why the information is needed and how the information will be used.  
less Line 2 plus Line 3.
                                                                           Chapter 143 of the Missouri Revised Statutes authorizes the Department to 
                                                                           request information necessary to carry out the tax laws of the state of Missouri. 
Line 5: Federal Income Tax ‑ Enter amount from Federal Form                Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require 
1041, Schedule G, Line 3.                                                  taxpayers to provide social security numbers.
                                                                           The Department uses your social security number to identify you and process 
Line 6: Other federal income tax ‑ Enter the total of Lines 2a,            your tax returns and other documents, to determine and collect the correct 
4, 6a, 6b, and 6c from Federal Form 1041, Schedule G.                      amount of tax, to  ensure you are complying with the tax laws, and to 
                                                                           exchange tax information with the Internal Revenue Service, other states, 
                                                                           and  the  Multistate  Tax  Commission  (Chapters  32  and  143,  RSMo). 
Line 7: Total federal income tax ‑ Enter total of Line 5 plus Line 6.      In  addition,  statutorily provided  non‑tax  uses  are: (1)  to  provide  information 
                                                                           to the Department of Higher Education with respect to applicants for financial  
Line 8a: Total tax ‑ Using the chart below, multiply the total             assistance under   Chapter 173, RSMo             and (2) to offset refunds 
federal income tax from Line 7 by the appropriate percentage               against amounts due to a state agency by a person or entity (Chapter 
                                                                           143, RSMo). Information furnished to other agencies or persons shall be 
and enter on Line 8a.                                                      used  solely  for  the  purpose  of  administering  tax  laws  or  the  specific  laws 
                                                                           administered by the person having the statutory right to obtain it [as  
 If the amount on         Multiply by the amount                           indicated above].  In addition, information may be disclosed to the public 
       Line 4 is:                on Line 7 by:                             regarding  the  name  of  a  tax credit  recipient  and  the  amount  issued  to  such 
                                                                           recipient (Chapter 135, RSMo).  (For the Department’s authority to prescribe 
 $25,000 or less                 35%                                       forms and to require furnishing of social security numbers, see Chapters 135, 
                                                                           143, and 144, RSMo.)
 $25,001 to $50,000              25%                                       You are  required  to  provide  your  social  security number  on  your  tax  return. 
                                                                           Failure to provide your social security number or providing a false social security 
 $50,001 to $100,000             15%                                       number may result in criminal action against you.
 $100,001 to $125,000            5%
                                                                                      Other Important Phone Numbers
 $125,001 or more                0%
                                                                                      General Inquiry Line                  (573) 751‑1467                                          
Line 8b: Federal income tax deduction ‑ Enter the amount 
                                                                                          Download forms from our website
from Line 8a, not to exceed $5,000.  Enter Line 8b on the                                                                      :
                                                                           dor.mo.gov/taxation/individual/tax-types/fiduciary/
MO‑1041, Line 2.                                                                                        
                                                                                      Suggestions for Tax System Improvements e‑mail: 
                                                                        10                       taxsuggest@dor.mo.gov

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                                                             2024 Tax Chart
To identify your tax rate use your Missouri taxable income from Form MO‑1041, Line 10, and the chart in Section A (below). 

Calculate your Missouri tax using the worksheet in Section B (below) or the online tax calculator at  
mytax.mo.gov/rptp/portal/home/indiv-income-tax-calculator/.

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

           $0 to $1,273  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   $0
           Over $1,273 but not over $2,546   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    2.0% of excess over $1,273
           Over $2,546 but not over $3,819   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    $25 plus 2.5% of excess over $2,546 
           Over $3,819 but not over $5,092   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    $57 plus 3.0% of excess over $3,819
Section A  Over $5,092 but not over $6,365   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    $95 plus 3.5% of excess over $5,092
           Over $6,365 but not over $7,638   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    $140 plus 4.0% of excess over $6,365
           Over $7,638 but not over $8,911   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    $191 plus 4.5% of excess over $7,638
           Over $8,911  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   $248 plus 4.8% of excess over $8,911

                                                 Tax Calculation Worksheet
                                                                         Yourself                                                    Example A       Example B
           1.  Missouri taxable income (Form MO‑1041, Line 10)    $                                                                  $3,090          $12,000

           2.  Enter the minimum taxable income for your tax 
              bracket (above)                                   ‑  $                                      ‑                          $2,546           8,8911
           3.  Difference ‑ Subtract Line 2 from Line 1         =  $                                                                 $544            $3,089
           4.  Enter the percentage for your tax bracket (above)                                      X % X                          2.5%            4.8%
Section B  5.  Multiply Line 3 by the percentage on Line 4      =  $                                      =                          $13.60          $148.28

           6.  Enter the tax from Section A, Tax Rate Chart  
              (above)                                           +  $                                      +                          $25             $248 
          7. Total Missouri Tax ‑ Add Line 5 and 6. Enter here 
              and on Form MO‑1041, Line 11                      =  $                                      =                          $39             $396
                                                                                                                                     ($38.60         ($396.28 
                                                                                                                                     rounded to the  rounded to the 
                                                                                                                                     nearest dollar) nearest dollar)

                                                                                                                                     Form MO‑1041 Instructions (Revised 12‑2024) 
                                                                       11

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