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                                                                                                                                    Form                                                                              (MM/DD/YY)
                                                                                                                                                2024 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
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                                                                                                                                         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
                                                                                                                                                                                                          1

                                                    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.  2024 Social security tax - (Yourself) .........................................................            2   . 00

                                                     3.   2024 Social security tax - (Spouse) ..........................................................           3   . 00

                                                     4.   2024 Railroad retirement tax - Tier I and Tier II (Yourself)........................................     4   . 00

                                                    5.  2024 Railroad retirement tax - Tier I and Tier II (Spouse) ........................................        5   . 00

                                                    6.  2024 Medicare tax - Yourself and Spouse (see instructions on page 16) ............................         6   . 00

                                                    7.  2024 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

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                                                            Part 3 - Pension and Social Security/Social Security Disability (Instructions for Part 3 begin on page 17)

                                                        Public Pension Calculation   - Pensions received from any federal, state, or local government.
                                                       1. Taxable pension for each spouse from public sources from Federal
                                                          Form 1040 or Federal Form 1040-SR,  Line 5b ..................               1Y                       . 00       1S .                       00

                                                       2. Amount from Line 1 or $46,381 (maximum social security benefit),
                                                          whichever is less  .........................................                 2Y                       . 00       2S .                       00

                                                       3. If you received taxable social security, complete Form MO-A, Part 3,
                                                          Section C, Lines 1 - 3, and enter the amount(s) from Line(s) 3Y
                  Part 3 - Section A
                                                          and 3S. .................................................                    3Y                       . 00       3S .                       00

                                                        4.   Subtract Line 3 from Line 2. If Line 3 is greater than Line 2, enter $0 . 4Y                       . 00       4S .                       00

                                                       5. Total public pension. Add amounts on Lines 4Y and 4S..........................................                   5  .                       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

                                                       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. Taxable social security benefits for each spouse from
                                                          Federal Form1040 or Federal Form 1040-SR,  Line 6b ............              1Y                       . 00       1S .                       00

                                                       2. Taxable social security disability benefits for each spouse from
                                                           Federal Form 1040 or 1040-SR, Line 6b .......................               2Y                       . 00       2S .                       00
                                    Part 3 - Section C
                                                       3. Amount from Line(s) 1Y or 2Y, and 1S or 2S....................               3Y                       . 00       3S .                       00

                                                        4.   Total social security/social security disability. Add Lines 3Y and 3S.................................        4  .                       00
                                                        Total Pension and Social Security/Social Security Disability

                                                       Add Line 5 (Section A), Line 9 (Section B), and Line 4 (Section C) from Form MO-A. 
                                                       Enter total amount here and on Form MO-1040, Line 8. .............................................                     .                       00
Part 3 - Section D                                     Ever served on active duty in the United States Armed Forces?  
                                                       If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military  
                                                       individuals, 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                         MO-A Page 3
                                                       and benefits can be found at veteranbenefits.mo.gov/state-benefits/.
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