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     Form     Missouri Department of Revenue                                     *18353010001*
 MO-AGDR      Agriculture Disaster Relief                                                          18353010001

                                                                                 2014 Tax Year                  2015 Tax Year

Name                                                                             Social Security Number or Missouri Tax I.D. Number

Spouse’s Name                                                                    Spouse’s Social Security Number

Name of Partnership, Corporation, Trust, or Estate                               Federal Employer I.D. Number

Section 143.121.3(10), RSMo, creates an income tax subtraction for payments received from a program that compensates agricultural 
producers who have suffered a loss due to a disaster or emergency.  The subtraction is available for tax years beginning on or after 
January 1, 2014.  To qualify for the subtraction, you must have included the agriculture disaster payment in your federal adjusted gross 
income or federal taxable income.  Complete Section 1 or Section 2 below based on your filing situation.

                                    Section 1 - Individuals, Sole Proprietors, and Corporations
Complete Section 1 if you are an individual, sole proprietor, or corporation reporting an agriculture disaster relief subtraction.

                                                                                 Yourself                        Spouse
1.  Enter the amount of income received as payment as a result of 
 disaster or emergency here ..................................

                                       Section 2 - Entities With Pass-Through Income 
Complete Section 2 if you are a partner, shareholder, trust, estate, or beneficiary reporting an agricultural disaster relief subtraction.  The 
pass-through entity should reflect the agriculture disaster payment as a subtraction on one of the following: Form MO-1065, Line 14 (mark 
the “Other” box), Form MO-1120S, Line 9 (mark the “Other” box), or Form MO-1041, Page 2, Line 15 (mark the “Other” box).

1.  Enter the total amount of income the partnership, S corporation, trust, or estate received as payment  
 as a result of disaster or emergency here ...............................................
2.  Enter your ownership percentage in the pass-through entity.  The percentage entered must match 
 the percentage of ownership reported on the entity’s tax return ..............................                                    %

3.  Multiply Line 1 by Line 2 and enter the total here..........................................

For tax year 2014 enter the total from Section 1 or 2:            For tax year 2015 enter the total from Section 1 or 2:
• Form MO-1040, Form MO-A, Line 9, and mark the “Other” box       • Form MO-1040, Form MO-A, Line 10, and mark the “Other” box
• Form MO-1041, Page 2, Line 15, and mark the “Other” box         • Form MO-1041, Page 2, Line 15, and mark the “Other” box
• Form MO-1120, Part 2, Line 3                                    • Form MO-1120, Part 2, Line 3

Attach the following to your Form MO-1040, Form MO-1041, or Form MO-1120:
• Form MO-AGDR
• Form 1099 (that indicates your agriculture payment)
• Federal Schedule F (if applicable)
• Federal Schedule K-1 (if applicable) 
• Missouri Form MO-1065, Form MO-1120S, or Form MO-1041

          Write “AG DISASTER” at the top of your Form MO-1040, Form MO-1041, or Form MO-1120. 
                               All required attachments must be attached to your return.

              Attach this form to the Form MO-1040, MO-1041, or Form MO-1120 when the subtraction is claimed.
                                                                                                             Form MO-AGDR (Revised 05-2018)
Taxation Division 
Individual Income Tax                              Business Tax                              Phone:  (573) 751-3505 
P.O. Box 385                                       P.O. Box 3365                             Fax:  (573) 751-7744
Jefferson City, MO 65105-0385                      Jefferson City, MO 65105-3365
E-mail:  income@dor.mo.gov                         E-mail:  corporate@dor.mo.gov 
                                        Visit  http://dor.mo.gov for additional information.