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

Social Security Number Spouse’s Social Security Number

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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Part 3 - Pension and Social Security/Social Security Disability

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Total Pension and Social Security/Social Security Disability

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

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

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