Missouri Income Tax Reference Guide 2017

0.41 MB·English

by  Missouri Department of Revenue

2017
Missouri
Income Tax
Reference Guide
CHECK HERE
MOFo-1rm040 M2T0ais1xs7 Ro Iuenrtdiu Dirvneid p-ua Lartolm nInegcn Fot oomrf emR evenue
For Calendar Year January 1 - December 31, 2017
Print in BLACK ink only and DO NOT STAPLE.
Select Here for Amended Return
S(Feorle ucste Hbye rSe c foorpr oCraotimonps oors Pitaert nReersthuiprns) Vendor Code Department Use Only
IFf isficlianl gY eaa fri sBceagli nyneinagr (rMeMtu/rDnD e/YnYte)r the beginningF aisncadl eYneadri nEgn ddinagte (sM hMe/DreD./YY) 000
SeleAcgt eth 6e2 a tphprrooupgrihat e6 4boxes thaAt agpep 6ly5, oars Oofl dDeercember 31, 2017B.lind 100% Disabled Non-Obligated Spouse
Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse
Social Security Number Dienc 2e0a1se7dSpouse’s Social Security Number Dienc 2e0a1se7d
- - - -
NameNameSFiprsotu Nsea’ms eFirst Name MM..II.. LSapsotu Nsea’ms eLast Name SSuuffffiixx
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
Present Address (Include Apartment Number or Rural Route)
AddressCity, Town, or Post Office State ZIP Code _
County of Residence
You may contribute to any one or all of the trust funds on Line 48. See pages 10-11 of the instructions for more trust fund information.
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*17322010001*
For Privacy N17o3ti2c2e0,1 s00e0e1 Instructions. MO-1040 Page 1
15
Have a question about taxes?
Look inside for the answers . . .
Form 4711 (Revised 01-2018)
2017
Missouri Income Tax
Reference Guide
Missouri Department of Revenue
Assistance with Preparing Your Tax Return
In past years, the Missouri Department of Revenue was able to offer a limited amount
of walk-in service to taxpayers who needed assistance in preparing their tax returns.
Although that service is no longer offered by the state of Missouri, there are a large
number of volunteer organizations providing tax assistance to elderly or lower income
taxpayers. In fact, in recent years, the volunteer services at dozens of locations
around the state provided assistance to many more taxpayers than the State’s seven
locations were able to handle.
The Department of Revenue is coordinating with the volunteer providers in an attempt
to get the word out to everyone where they should go for walk-in assistance. If you
need assistance with return preparation, you may contact a local volunteer group.
You will find a larger volume of volunteer centers open during the filing season, which
is typically January through April. To locate a volunteer group near you that offers
return preparation assistance, call 800-906-9887 or 888-227-7669. You may also visit:
http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers.
OTHER IMPORTANT NUMBERS AND WEBSITE INFORMATION
IVR Refund,1099G, and Balance Due Inquiry ..............[phone]
Delinquent Tax Line ......................................................[phone]
Electronic Filing Information and General Inquiry Line [phone]
Internet Address: ......................................................http://dor.mo.gov
REFERENCE GUIDE INDEX
MINIMUM FILING REQUIREMENTS ............................................................ 1
SELECTING THE CORRECT RETURN ....................................................... 2
MISSOURI ADJUSTED GROSS INCOME ................................................... 4
PENSIONS .................................................................................................... 5
SOCIAL SECURITY AND SOCIAL SECURITY DISABILITY EXEMPTION . 6
PERSONAL EXEMPTION AMOUNTS .......................................................... 7
STANDARD DEDUCTION TABLE ................................................................ 8
ITEMIZED DEDUCTIONS AND OTHER DEDUCTIONS .............................. 9
RESIDENT AND NONRESIDENT INFORMATION .................................... 10
MILITARY INFORMATION .......................................................................... 11
ESTIMATED TAXES ................................................................................... 13
MISSOURI TAXABLE STATUS OF VARIOUS INCOME ITEMS ............... 15
MISCELLANEOUS TAX CREDITS ............................................................. 16
PROPERTY TAX CREDIT CLAIM .............................................................. 18
INFORMATION RETURNS ......................................................................... 21
GENERAL INFORMATION ......................................................................... 21
COMMON MISTAKES ON MISSOURI INDIVIDUAL
INCOME TAX RETURNS ...................................................................... 23
FINAL CHECKLIST IN COMPLETING MISSOURI
INCOME TAX RETURNS ...................................................................... 24
MINIMUM FILING REQUIREMENTS
The following information is to be used as a quick reference for determining the
minimum income level that, when reached, would require a taxpayer to file both
Federal and Mis souri Income Tax returns. The difference between federal and
state requirement is the personal exemption amount. Section 143.481, RSMo,
states the filing requirements of a Missouri resident and nonresident, which
includes in it the requirement to file a federal income tax return.
Marital Status Federal AGI Missouri AGI
Single $ 10,400 $ 8,450
Single (Over 65) 11,950 10,000
Married Filing Jointly 20,800 16,900
Married Filing Jointly (1 over 65) 22,050 18,150
Married Filing Jointly (Both over 65) 23,300 19,400
Head of Household 13,400 12,850
Head of Household (over 65) 14,950 14,400
Married Filing Separate 4,050 2,100
Filing Requirements
A taxpayer is not required to file a Missouri return if they are not required to file a
federal return.
If a taxpayer is required to file a federal return, they may not have to file a Missouri
return if:
• they are a resident and have less than $1,200 of Missouri adjusted gross
income;
• they are a nonresident with less than $600 of Missouri income; or
• their Missouri adjusted gross income is less than the amount of their standard
deduction plus the exemption amount for your filing status.
Note: If a taxpayer is not required to file a Missouri return, but received a Form W-2
stating they had Missouri tax withheld, they must file their Missouri return to get a
refund of their Missouri withholding. If they are not required to file a Missouri return
and do not anticipate an increase in income, they may change their Form MO W-4 to
“exempt” so their employer will not withhold Missouri tax.
ATTENTION: If a taxpayer is claimed as a dependent on another person’s
return, the standard deduction is the greater of $1,050 or the
earned income for the year plus $350 up to the standard deduction
amount.
– 1 –
SELECTING THE CORRECT RETURN
I. F orm MO-1040 (long form) must be used if:
CHECK HERE • Form MO-TC (Miscellaneous tax credits
MOFo-1rm040 M2T0ais1xs7 Ro Iuenrtdiu Dirvneid p-ua Lartolm nInegcn Fot oomrf emR evenue claimed) is used;
For Calendar Year January 1 - December 31, 2017 • Any Missouri modifications claimed other
Print in BLACK ink only and DO NOT STAPLE.
Select Here for Amended Return than a state income tax refund subtraction;
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Term Care, Healthcare Sharing Ministry,
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Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse
Social Security Number Dienc 2e0a1se7dSpouse’s Social Security Number Dienc 2e0a1se7d Transportation Facilities deduction;
NameNameFSiprsotu Nsea’ms eFirst Nam-e - MM..II.. LSapsotu Nsea’ms eLast Name - - SSuuffffiixx • Tofa expstaimyeart eodw etasx a; penalty for underpayment
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
• Taxpayer is filing an amended return;
Present Address (Include Apartment Number or Rural Route) • Taxpayer owes recapture tax on low
AddressCity, Town, or Post Office State ZIP Code _ income housing credit;
County of Residence
• Taxpayer owes tax on a lump sum
You may contribute to any one or all of the trust funds on Line 48. See pages 10-11 of the instructions for more trust fund information.
TCrhuisldt rFeunn’sd TVruestet rFaunnsd DEeTlldivreuersrleyt dFH uMonmedael s NaTtMirounissats lFo Guunruid ard MWWeFoomurrkknoeedrrrissa’l LeCahdLFil EduTAhneDodso tidn g MFisasmoFuiluyrin RMde illiiteafr y RG RGeFeeveuvnneeennreaunled ruael POrorggaranm D oFnuonrd distribution included on Federal Form
*17322010001* 1040, Line 44;
For Privacy N17o3ti2c21e05,1 s00e0e1 Instructions. MO-1040 Page 1 • Taxpayer claims a pension, Social
Security, Social Security Disability or
military exemption;
• Payment is made with Form MO-60;
• Taxpayer is claiming a deduction for
dependents age 65 or older;
• Taxpayer is a fiscal year filer.
MOFo-PrmTC M20is1s7o Purrio Dpeeprtayr tTmaexn Ct oref dRite vCelaniume
PForirn tP irniv BacLyA CNKot iicnek, osneley Iannsdtr uDcOti oNnOs.T STAPLE. II. Form MO-PTC* must be used if:
T axpayer is not filing an individual income
Select Here for Amended Claim Vendor Code Department Use Only
Social Security Number Dienc 2e0a1se7dSpouse’s So0cial 0Secu0rity Number Dienc 2e0a1se7d tax return (Form MO-1040 or MO-1040P)
Birthdate (MM/DD/Y-YYY) - Spouse’s Birthdate -(MM/DD/YYYY-) and qualifies for a property tax credit;
NameFirst Name M.I. Last Name Suffix
Spouse’s First Name M.I. Spouse’s Last Name Suffix
* Form MO-PTC should be filed ONLY if not
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
filing a federal or a state individual
Present Address (Include Apartment Number or Rural Route)
AddressCCoityu,n Ttyo wofn R, oers iPdoesntc Oeffice State ZIP Code _ MinOco-PmTeS twaxith r eFtourmrn M; oOth-1e0r4w0is oer, MusOe- 1F0o4r0mP .

Select only one qualification. Copies of letters, forms, etc., must be included with claim.
Qualifications BCA... 11600500 y%%ea DDrsiiss oaafbb alleegdde V (oAert tteoarlcdahen r l ae-s tYt eaor urfer msoumults Sot fob mcei aialilt afSurelylc ysueeraritvyri c rAeeds (miAdteitnanisct.th r( aAlettitottaencr hofr rFo Fmoor mrDm eS pSSaSArtAm-1-1e00n99t9 9o.).f) Veterans Affairs - see instructions.) * Icfa tnanxopta ybeer uhsaesd .n egative income, this form
D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)
Filing StatusSelecSt oinnglyle one filingM satrartiuesd. -I fF milinagrr Cieodm fibliinnegd combineMda, ryroieud m- Luisvitn rge pSoerpta braotteh f oinr cEonmtirees Y. ear
*17344010001*
17344010001 MO-PTC Page 1
9
Exception: If the taxpayer’s filing status on Form MO-1040 is married filing
combined, but the primary and secondary taxpayers lived at different addresses
the entire year, they may file a separate Form MO-PTC. (Example: One spouse
lives in a nursing home or residential care facility while the other spouse remains
in the home the entire year.) If filing a separate Form MO-PTC, the individual
cannot take the $2000 deduction on Line 7 and cannot calculate the Property
Tax Credit on the Form MO-PTS.
– 2 –
MOF-1or0m40P M2aC0nlias1dis7 mPo Iur/nPordiep iDnveeisrdtpiyoua naTrtl am EIxnxe ceCnomtr meopdfe tRii toT enav xe- nSRuheeoturrt nF orm
PFroinr tP irniv BaLcAy CNKo tiincek ,o snelye aInnsdt rDucOti oNnOs.T STAPLE. III. Form MO-1040P may be used if:
• Any filing status is claimed;
Vendor Code Department Use Only
000
Select the appropriate boxes that apply. • One or two income earner(s); all earned in
Age 62 through 64 Age 65 or Older Blind 100% Disabled Non-Obligated Spouse
Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Missouri;
Social Security Number Dienc 2e0a1se7dSpouse’s Social Security Number Dienc 2e0a1se7d • Standard or itemized deductions;
- - - -
NameNameFSiprsotu Nsea’ms eFirst Name MM..II.. LSapsotu Nsea’ms eLast Name SSuuffffiixx • Taxpayer’s state income tax refund is
included in their federal income
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
(if itemized last year);
Present Address (Include Apartment Number or Rural Route)
• Taxpayer claims a pension, Social Security,
AddressCCoityu,n Ttyo wofn R, oers iPdoesntc Oeffice State ZIP Code _ Social Security Disability or military
exemption;
You may contribute to any one or all of the trust funds on Line 24. See instructions for more trust fund information.
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*17335010001* with 100 percent Missouri source income.
17335010001 MO-1040P Page 1
15
MOFo-PrmTS M20is1s7o Purrio Dpeeprtayr tTmaexn Ct oref dRite vSecnhueedule D(MeMpa/DrtDm/eYnYt )Use Only
This form must be attached to Form MO-1040 or MO-1040P. IV. Form MO-PTS must be used if:
Social Security Number Date of Birth (MM/DD/YYYY)
First Name - - M.I. Last Name • Filing Form MO-1040P and claiming the
Spouse’s Social Security Number Spouse’s Date of Birth (MM/DD/YYYY) Property Tax Credit;
- -
Spouse’s First Name M.I. Last Name
• Filing Form MO-1040 (long form) and
Select only one qualification. Copies of letters, forms, etc., must be included with claim. claiming the Property Tax Credit.
Qualifications ABC... 6110500 0y%%ea DDrsiiss oaafbb alleegdde V o(eAr tteotarldacenhr al-es Yt taeo rur ef rmsouumlts otS fb omec iialait laf uSrlyel cysueerarivtriy cr eeAs d(iAdmtetianncits h(tAr laettttaitoecnrh f orForo mFrmo Dr mSep SSaASrt-mA10-e19n09t9 )o9f) Veterans Affairs - see instructions)
D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099)
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FailureF otor mpsro 1v0id9e9 t,h We -a2t,t aectch.m) wenillt sr elissuteltd i nb edleonwia (lr oern td reelacye iopft (yso),u tra cxl areimce. ipt(s),
1. Enter the amount of income from Form MO-1040, Line 6 or Form MO-1040P, Line 4.........1 .00
Income 3 2.. rEimEMnenncOtiinttlruee-eo1drrmr 0ett hhc4edeeh0n i )tinta l.obd mALteraitoenntl auneeacn fmb1ihtt es.o o F.fIuf ono Annrcrettomlt u aonadscftn eahpWy x et aaa-dn 2bxecs, lod ieeo1pu xn0syceso9 tmoi,c9o fai,pn a Fn1tsl on0i snaru9emtnie9ctdi(ru-eseR rts)sih,t , tyS e1 d f Sb0riavoeA9mimdn9-o1ee- MMu0nfin9tdiOsst9s c-or, A ,oefr er,ces etPnRocitavcRa.riela.Bt d il.1n- 1s.b,c e0.oyLc9 .miynu9.oeer .i(u ,tT.7 y,o .I yEe(r.i ofqiR. nufu .itrlIiei v).nsra..egpl..s eoF..tnu o..itsn r..ermca..,o i ..almr..noe..da .. dny.. oo..tu .. r.. 23 ..0000
4 . EAntttaecrh t hFeo ramm RouRnBt -o1f0 r9a9il-rRoa (dT ireert iIrIe).m Ife fnilti nbge nFeofrimts (MnOot- 1in0c4lu0d, eredf einr Ltoin Me O2)- Ab,e Pfoarret a1n, yL idneed 1u0c.ti.o.n.s. . 4 .00
5 . EAntttaecrh t hleet taemr foroumnt Vofe vteertaenrasn Asf fpaairysm . e. n. t.s . o. r. b. e. n. e. f.i t.s .b .e .f o. r. e. .a .n .y .d .e .d .u .c .t i.o .n .s .. . . . . . . . . . . . . . . . . .5 .00
*17323010001*
For Priva1c7y32 N30o1ti0c0e0,1 see Instructions.
V. Form MO-1040A may be used if:
MOF-o1rm040A M2S0iins1gs7ol eIun/rMdi iDavreirdpieuadart lm( IOnencnoet moInfe cR oTemavxee nR)ueeturn • Any filing status, but only one income earner,
PFroinr tP irniv BaLcAy CNKo tiincek ,o snelye aInnsdt rDucOti oNnOs.T STAPLE. all earned in Missouri;
Vendor Code Department Use Only • Standard or itemized deductions;
000
• Taxpayer’s state income tax refund is
Sboexleecst tthhaet aapppprloyp.riate YourAseglfe 65 oSr pOouldseer YourselfBlinSdpouse Yours1e0lf0% DisSapobulseed NYoounrs-eOlfbligateSdpo Suspeouse included in their federal income (if itemized
Social Security Num-ber - Dienc 2e0a1se7dSpouse’s Social Se-curity Number- Dienc 2e0a1se7d last year);
NameNameFSiprsotu Nsea’ms eFirst Name MM..II.. LSapsotu Nsea’ms eLast Name SSuuffffiixx • Resident, nonresident, or part-year resident
In Care Of Name (Attorney, Executor, Personal Representative, etc.) Attach form if applicable. with 100 percent Missouri source income;
Present Address (Include Apartment Number or Rural Route) • Do not have any tax credits or
AddressCity, Town, or Post Office State ZIP Code _ modifications to income.
County of Residence
You may contribute to any one or all of the trust funds on Line 18. See instructions for more trust fund information.
TCrhuisldt rFeunn’sd TVruestet rFaunnsd DEeTlldivreuersrleyt dFH uMonmedael s NaTtMirounissats lFo Guunruid ard MWWeFoomurrkknoeedrrrissa’l LeCahdLFil EduTAhneDodso tidn g MFisasmoFuiluyrin RMde illiiteafr y RG RGeFeeveuvnneeennreaunled ruael POrorggaranm D oFnuonrd
*17334010001*
17334010001 MO-1040A Page 1
11 – 3 –
MISSOURI ADJUSTED GROSS INCOME
The starting income on the Missouri tax return is the federal adjusted gross
income from Federal Form 1040, Line 37; or from Federal Form 1040A, Line 21;
or from Federal Form 1040EZ, Line 4.
To compute Missouri adjusted gross income, any positive or negative
modifications to federal adjusted gross income must be computed first on Form
MO-A, Part 1. The positive and negative modifications are entered on Form
MO-1040, Lines 2 and 4 respectively. Examples of negative modifications are
exempt federal interest, state tax refund, exempt contributions made to a qualified
529 plan (higher education savings program), exempt contributions made to
a qualified ABLE Program, and railroad retirement, both Tier 1 and Tier 2.
Examples of positive modifications are interest on state and local obligations
other than Missouri, nonqualified distributions received from a qualified 529
plan (higher education savings program) not used for qualified higher education
expenses, non qualified distributions received from a qualified ABLE Program
not used for qualified disability expenses, nonresident property tax, and
positive adjustments reported from partnerships, fiduciaries, and S corporations
of interest in state and local obligations other than Missouri.
NOTE: The subtraction for married individuals with contributions made to a
qualified 529 plan is no longer limited to $8,000 per taxpayer. The $16,000
qualified subtraction can be used entirely by the primary individual, secondary
individual, or split between both individuals.
The following is a list of states that have no state income tax or do not allow property
taxes to be deducted. Property taxes paid to these states will need to be added back
on the MO-A, Part 1, Line 5.

• Alaska • Ohio
• Florida • Pennsylvania
• Hawaii • South Dakota
• Illinois • Tennessee
• Indiana • Texas
• Massachusetts • Washington
• Nevada • West Virginia
• New Hampshire • Wisconsin
• New Jersey • Wyoming
– 4 –
PENSIONS
Missouri law allows for a deduction for public pensions, private pensions, social
security and social security disability payments and military pensions on the 2017
Missouri income tax return, if certain income limitations are met.
Complete Form MO-A, Part 3, enter the total of the public pension, private
pension, social security and social security disability exemptions and military
pensions on Form MO-1040, line 8.
PUBLIC PENSIONS
Public pensions are pensions received from any federal, state, or local government.
If a taxpayer has questions about whether their pension is a public pension, they will
need to contact their pension administrator.
The income limitations are as follows:
Single, Head of Household, Married Filing Separate,
and Qualifying Widow(er) ........................................................$85,000
Married Filing Combined .......................................................$100,000
Taxpayers will be able to take the greater of either $6,000 or 100 percent of the
public pension amount, whichever is more beneficial. The total public pension
exemption is limited to the maximum social security benefit allowed. In the 2017
tax year this amount is $37,089 per taxpayer.
PRIVATE PENSION
Private pensions are pensions received from private sources. If a taxpayer
has questions about whether their pension is a private pension, they will need to
contact their pension administrator.
The income limitations are as follows:
Single, Head of Household, and Qualifying Widow(er) ..........$25,000
Married Filing Combined .........................................................$32,000
Married Filing Separate ...........................................................$16,000
The total maximum private pension exemption per taxpayer is $6,000.
NOTE: The taxable portion of social security benefits is not used for the purpose of
determining income limitations for the public and private pensions. Railroad
retirement doesn’t qualify as a public pension unless you are 100 percent disabled.
If a taxpayer’s income exceeds the limitations for receiving the allowable public or
private pension exemption, the taxpayer may still qualify for a partial pension
exemption. The pension exemption must be decreased by the amount the
taxpayer’s income exceeds the income limitations. The public or private pension
exemption is reduced by one dollar for every dollar that the taxpayer’s income
exceeds the limitation.
– 5 –
SOCIAL SECURITY AND SOCIAL SECURITY DISABILITY EXEMPTION
100 PERCENT
Individuals may take an exemption for social security and disability social
security benefits. The 2017 exemption amount is 100 percent of the taxable
amount. To qualify the taxpayer must be 62 years of age or older or receiving
Social Security Disability benefits. If the taxpayer is qualifying based on being
over 62, the “over the age of 62” box will need to be checked or the exemption
will be disallowed.
The income limitations are as follows:
Single, Head of Household, Married Filing Separate,
and Qualifying Widow(er) ........................................................$85,000
Married Filing Combined .......................................................$100,000
If a taxpayer’s income exceeds the limitations for receiving the allowable social
security and social security disability exemption the taxpayer may still qualify for a
partial exemption. The social security and social security disability exemption must
be decreased by the amount the taxpayer’s income exceeds the income limitation.
The exemption is reduced by one dollar for every dollar that the taxpayer’s income
exceeds the limitation.
Military Pension Calculation
A military pension is a pension received for a taxpayer’s service in a branch of
the armed services of the United States, including the Missouri Army Reserve
and Missouri National Guard. The maximum military exemption a taxpayer may
claim is equal to 100 percent of their military pension.
– 6 –
PERSONAL EXEMPTION AMOUNTS
The filing status claimed on the Missouri return must be the same as the status
claimed on the federal return. However, the dollar amount of personal exemptions
is different.
STATUS AMOUNT
Single $2,100
Married Filing Combined 4,200
Married Filing Separate 2,100
Married Filing Separate
(spouse not filing) 4,200
Head of Household 3,500
Qualifying Widow(er)
(with dependent child) 3,500
Claimed as Dependent on another return 0
Each Dependent claimed on the federal return other than
taxpayer or their spouse 1,200
Each Dependent who is 65 years of age and older who
resides in the taxpayer’s home or who lives in dependent’s
home who does not receive Medicaid while living in a
facility licensed pursuant to Chapter 198, RSMo. $1,000
If your Missouri adjusted gross income is less than $20,000, and your filing status
is not Claimed as Dependent on another return, you qualify for an additional
personal exemption of $500.
NOTE: The 2017 Federal personal exemption is $4,050.
– 7 –