Missouri Income Tax Reference Guide 2021

1 MB·English

by  Missouri Department of Revenue

2021
Missouri
Income Tax
Reference Guide
MOFo-PrmTC 2021 Property Tax Credit Claim
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For Calendar Year January 1 - December 31, 2021
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Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse
=Social Security Num-=ber - =Dien□c 2e0a2se1d=Spouse’s Social Se-c=urity Number- =Die□nc 2e0a2se1 d Present Address (Include Apartment Number or Rural Route) = = =
NameNameSFiprsotu Nsea’ms eFirst Name □□MM..II.. LSapsotu Nsea’ms eLast Name □□SSuuffffiixx Address~CCoityu,n =Ttoyw on=f ,R oers =Pidoesnt= cOeffic=e=============□ State ZIP Code _
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
Select only one qualification. Copies of letters, forms, etc., must be included with claim.
AddressCPCroiteyus,n eTtnyo two Afn dR,d oerrse isPdsoe sn(Itcn Oeclfufidcee Apartment Number or Rural Route) =State ZIP C=ode _= Qualifications□□□□ ABCD.... 1 6 00610 50y%e 0ya% eDras iDsr osais fbo aalfeb gadlee gV deoe r(to Aeorrt latdoanelcd rahe as rl n e-ad tY t reoreerus cf urmeoltiu mvoesf td S mb oseiclui tiraaav rlfi yvuS ilsnel egcyrue vsraipictroy er u eA(sAsdeitdmt abeicennhnits. e lt(erfAiattttsteti aor( cAnfrh toot amFr coF hDrom eFrmp oSar SmSrtASm S-Ae1S-n01At90 -o919f.0 9)V9.e)9te.)rans Affairs - see instructions.)
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2132220110001 MO-1040 Page 1
Have a question about taxes?
Look inside for the answers . . .
Form 4711 (Revised 12-2021)
2021
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: ................................................................dor.mo.gov
Refund Inquiry: ............................dor.mo.gov/taxation/return-status/
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
Standard Deduction Table............................................................................. 7
Itemized Deductions and Other Deductions.................................................. 8
Resident and Nonresident Information .......................................................... 9
Military Information ...................................................................................... 10
Estimated Taxes .......................................................................................... 13
Missouri Taxable Status of Various Income Items ...................................... 14
Miscellaneous Tax Credits .......................................................................... 15
Property Tax Credit Claim ........................................................................... 17
Information Returns ..................................................................................... 20
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. 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 Gross Income
Single $ 12,550
Single (Over 65) $ 14,250
Married Filing Jointly $ 25,100
Married Filing Jointly (1 over 65) $ 26,450
Married Filing Jointly (Both over 65) $ 27,800
Head of Household $ 18,800
Head of Household (over 65) $ 20,500
Married Filing Separate $ 5
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.
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 $1,100 or the earned income for the year plus
$350 up to the standard deduction amount.
– 1 –
Selecting the Correct Return
I. Form MO-1040 (long form) must be used if:
MOFo-1rm040 2T0aF2xo1 rR CIenatdleuinrvdniad r-u YLaeola nIrn gJca Fonuomarremy 1 - December 31, 2021 • Form MO-TC (Miscellaneous tax credits
Print in BLACK ink only and DO NOT STAPLE.
AFemdeernald Eexdte nRseiotnu r- nSelect th(iCFs oobr omuxs epif boyyso Sui t cehoa rRpvoeer aattunior nansp oprr oPvaertdne fresdhieprsa)l extension. Attach a copy Federal Extension (Form 4868). claimed) is used;
IFf isficlianl gY eaa fri sBceagli nyneinagr (rMeMtu/rDnD e/YnYte)r theF ibsceagl iYnenainr gE nadnindg e(MndMin/DgD d/YaYte)s here. Vendor Code Department Use Only • Any Missouri modifications claimed other
000
Filing StatusAge 62S tihnrgoluegh 64 CDleapimenAeddge ean s6t 5a or OlderMCoamrribeidn eFdiling BlindMSeaprraieradt eFliyling 100% DisHHaeobauledsde ohfo ld Non-OQWbuildiagolaiwfyte(iendrg )S pouse • Tthaaxnp aa ysetar ties icnlcaoimmineg t atxh ere ffoulnlodw sinugb:t rLaocntiogn ;
YourSseolfcial SecSupriotyu sNeumberYourself Spouse YourDseienlfc 2e0a2se1dSpSopusoeuse’s SociaYlo Suersceulfrity NumSbpeoruse Yourself SpDouiensc e2e0a2se1d Term Care, Healthcare Sharing Ministry,
- - - -
NameNameSFiprsotu Nsea’ms eFirst Name MM..II.. LSapsotu Nsea’ms eLast Name SSuuffffiixx Military income, Bring Jobs Home,
Transportation Facilities, First-Time Home
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
Present Address (Include Apartment Number or Rural Route) Buyers Deduction, or Long Term Dignity
AddressCCoityu,n Ttyo wofn R, oers iPdoesntc Oeffice State ZIP Code _ Savings Account Deduction;
• Taxpayer owes a penalty for underpayment
You may contribute to any one or all of the trust funds on Line 48. See pages 11-12 of the instructions for more trust fund information.
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• Taxpayer owes recapture tax on low
income housing credit;
• Taxpayer owes tax on a lump sum
distribution included on Federal Form 1040
or Federal Form 1040-SR, Line 16;
• Taxpayer claims a pension, Social Security
or Social Security Disability;
• Payment is made with Form MO-60;
MOFo-PrmTC 2021 Property Tax Credit Claim • Taxpayer is a fiscal year filer.
PForirn Pt irniv BacLyA CNKot iicnek, osneley aInnsdtr DucOti oNnOs.T STAPLE.
II. Form MO-PTC* must be used if:
Select Here for Amended Claim Vendor Code Department Use Only
Social Security Number Dienc 2e0a2se1dSpouse’s So0cial S0ecu0rity Number Dienc 2e0a2se1d Taxpayer is not filing an individual income
- - - - tax return (Form MO-1040) and qualifies for a
Birthdate (MM/DD/YYYY) Spouse’s Birthdate (MM/DD/YYYY)
NameFirst Name M.I. Last Name Suffix property tax credit;
Spouse’s First Name M.I. Spouse’s Last Name Suffix
In Care Of Name (Attorney, Executor, Personal Representative, etc.) * Form MO-PTC should be filed only if not
Present Address (Include Apartment Number or Rural Route) filing a federal or a state individual income
AddressCCoityu,n Ttoyw onf ,R oers Pidoesnt cOeffice State ZIP Code _ tax return; otherwise, use Form MO-PTS
with Form MO-1040.
Select only one qualification. Copies of letters, forms, etc., must be included with claim.
Qualifications BCA... 1 016005%0 y% eDa iDsrsais boalfeb adle gVdee (toAerrt atoanlcd ahes rl e-a tY treoerus f urmoltu mosf t S mboeicli tiaaa rlf yuS lsel ecyruevraiictry er eA(Asditdmtaeicnnhits. lt(erAattttetiaor cnfrh oo mFr oF Dromermp Sa SSrtASm-Ae1-n01t90 o99f. 9)V.e)terans Affairs - see instructions.) * cIfa 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 iCeodm fibliinnegd combineMd,a yrroieud m - uLisvti nrge pSoerpt abroatteh fionrc Eonmtieres .Y ear
*21344010001*
21344010001 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 $2,000 deduction on Line 7 and cannot calculate the Property
Tax Credit on the Form MO-PTS.
– 2 –
M FOo-rPmTS 20T2h1is P froormpe mrtuys Tt abxe Catrteadchite Sd ctoh eFdourmle MO-1040. D(MeMpa/DrtDm/eYnYt )Use Only I II. F• oFrmilin Mg OF-oPrmTS M mOu-s1t0 b4e0 u(lsoendg iffo:rm) and
Social Security Num-ber - Date of Birth (MM/DD/YYYY) claiming the Property Tax Credit.
First Name M.I. Last Name
Spouse’s Social Security Number Spouse’s Date of Birth (MM/DD/YYYY)
- -
Spouse’s First Name M.I. Last Name
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.)
D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)
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Failure to provide the required attachment(s) will result in the delay or denial of your return.
1. Enter the amount of income from Form MO-1040, Line 6. ..............................1 .00
2. rmEentiintreeormr t hceehn tia lbdmeroenunen fbitt eso.ff o Anretot naatcnahyx aFdbeoldremu sc(ostic)o iSnaslS sAaen-c1du0 rt9iht9ye boaerm nRoeRufiBntst- 1ore0f c9se9oi vc(ieTadIlE sbRey c Iyu) or.iut.y, . ye.oq.uu.ri v.sa.pl.eo.nu.ts .era., i.alr.no.da. dy. o.u.r. 2 .00
Income 3 . EoFron irtnemtre MtrheOes t-t o1int0ac4ol 0am)m.e Ao nutotnatt c inohcf lFpueodnremsdi( oisnn) sLW,i na-e2n ,n1 1u. 0iItni9ec9sl,u, 1dd0eiv9 itd9ae-xGn ed, xs1e,0 mr9e9pn-tt Rainl, t ie1nr0ce9os9mt -fMero,I mSunC Me, mO10p-A9lo9,y -PmINaerTnt ,1t 1c, 0oL9min9ep-D e8nI V(si,fa eftiiltoicnn g, 3 .00
4 . EAntttaecr hth Feo armm oRuRntB o-1f 0ra9i9lr-oRa d(T rieetri rIeI)m. Ief nfitl ibnegn Feofirtms ( MnoOt -in1c0l4u0d,e rde fienr L tion eM 2O)- bAe, fPoraer ta 1n,y L dineed u1c1t i.o .n .s .. . 4 .00
5. AEntttaecr hth leet taemr foroumnt Vofe vteertaenras nAsf fpaairys.m Seenets in osrt rbuecntioenfitss, MbeOfo-1re0 4a0n.y .d.e.d.u.c.t.io.n.s... ................. 5 .00
*21323010001*
For Privacy N21o3ti2c3e0,1 s00e0e1 Instructions. MO-PTS Page 1
IV. Form MO-1040A may be used if:
MOF-o1rm040A 2S0in2g1l eIn/Mdiavrirdieuda l( IOnncoe mInec oTmaxe R)eturn • Any filing status; but only one earned
PFroinr tP irniv BaLcAy CNKo tiincek ,o snelye aInnsdt rDucOti oNnOs.T STAPLE. income in Missouri;
Fexetdeenrsailo En.x tAetntasciohn a - cSoepley cFt ethdiesr ablo Ex xift eynosui ohna v(Feo armn a4p8p6r8o)v.ed federal Vendor Code Department Use Only • Standard or itemized deduction is
000
Filing Status Single CDleapimenedde anst a MCoamrribeidn eFdiling MSeaprraieradt eFliyling HHeoaudse ohfo ld QWuidaoliwfy(ienrg) claimed;
Sboexleecst tthhaet aapppprloyp.riate YoursAeglfe 65 oSr pOouldseer YourselfBlinSdpouse Yours1e0lf0% DiSsapobulseed YNoourns-eOlfbligateSdpo Suspeouse • Taxpayer’s state income tax refund is
included in their federal income (if
Social Security Number Dienc 2e0a2se1dSpouse’s Social Security Number Dienc 2e0a2se1d
- - - - itemized last year);
NameNameSFiprsotu Nsea’ms eFirst Name MM..II.. SLapsotu Nsea’ms eLast Name SSuuffffiixx • Resident, nonresident, or part-year
In Care Of Name (Attorney, Executor, Personal Representative, etc.) Attach form if applicable. resident with 100 percent Missouri
Present Address (Include Apartment Number or Rural Route) source income;
AddressCity, Town, or Post Office State ZIP Code _ • tax credits or modifications to income are
County of Residence
not claimed.
You may contribute to any one or all of the trust funds on Line 15. See instructions for more trust fund information.
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*21334010006*
21334010006
11
– 3 –
Missouri Adjusted Gross Income
The starting income on the Missouri tax return is the federal adjusted gross
income from Federal Form 1040 or 1040-SR, Line 11.
To compute Missouri adjusted gross income, any addition or subtraction
modifications to federal adjusted gross income must be computed first on Form
MO-A, Part 1. The addition and subtraction modifications are entered on Form
MO-1040, Lines 2 and 4 respectively.
Examples of addition modifications are interest on state and local obliga tions
other than Missouri, nonqualified distributions received from a quali fied 529 plan
(education program) not used for qualified education expenses, nonqualified
distributions received from a qualified ABLE Program not used for qualified
disability expenses, nonresident property tax, and addition adjustments reported
from partnerships, fiduciaries, and S corporations of interest in state and local
obligations other than Missouri.
Examples of subtraction modifications are military retirement benefits, exempt
federal interest, state tax refund, exempt contributions made to a qualified
529 plan (education program), exempt contributions made to a qualified ABLE
Program, and railroad retirement, both Tier I and Tier II.
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 on the 2021 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 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.
Note: Do not include military pension income in the total amount of public pension.
Military pension is reported as a subtraction modification on Form MO-A, Part 1, Line 10.
The income limitations are as follows:
Single, Head of Household, Married Filing Separate,
and Qualifying Widow(er) ........................................................$85,000
Married Filing Combined .......................................................$100,000
The total public pension exemption is limited to the maximum social security
benefit allowed. In the 2021 tax year this amount is $39,365 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 does not 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 social security
disability benefits. The 2021 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, but not over 64 the 62 through 64 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 or 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.
– 6 –
Standard Deduction Table
The following table should be used to determine the standard deduction to be used
on the federal and Missouri tax returns.
Step 1: Select the correct number of boxes to check.
Yourself 65 or older Blind
Your spouse 65 or older Blind
Total Number of Boxes Checked _______
Filing Status Number of Boxes Checked Standard
Deduction
Single 0 $12,550
1 $14,250
2 $15,950
Married Filing Combined 0 $25,100
1 $26,450
2 $27,800
3 $29,150
4 $30,500
Qualifying Widow(er) 0 $25,100
1 $26,450
2 $27,800
3 $29,150
4 $30,500
Head of Household 0 $18,800
1 $20,500
2 $22,200
Married Filing Separate 0 $12,550
1 $13,900
2 $15,250
Single — Claimed as a dependent 0 $1,100*
on another person’s return
Qualified Widows(ers), Married Filing Combined and
Married Filing Separate Additional $1,350
Single and Head of Household Additional $1,700
*Note: Standard deduction may not exceed the greater of $1,100 or the sum
of $350 and the individual’s earned income, up to the applicable standard
deduction amount ($12,550 for single taxpayers).
– 7 –