The following changes are effective for the tax year beginning January 1, 2015, and will be reflected on the 2015 Missouri Individual Income Tax Returns.

Individual Income Tax Forms Layout

You may notice that some of the 2015 forms are formatted differently this year. The Department has designed these forms to automate document processing to improve overall accuracy and efficiency.

Due Date

The due date for the 2015 Missouri Individual Income Tax Return is April 18, 2016.

Stillborn Child Deduction

For tax year 2015, you may claim a stillborn child deduction during the year in which the stillbirth occurred by providing the Department with a copy of the stillborn birth certificate and indicating the deduction on your return. The deduction amount is $1,200.00.

New Jobs Deduction

The New Jobs deduction is no longer available in tax year 2015.

Missouri 529 College Savings (MOST) Program Deposit

For the 2015 Tax year, you can elect to deposit all or a portion of your refund into a Missouri 529 College Savings Plan (MOST) account. There is a new line on the 2015 Missouri return to designate an amount of your overpayment to be deposited into a MOST account. To make this choice, there must be an open account and the total deposits must be a minimum of $25. Form 5632 must be completed and attached to your return for this election.

Contribution made to a Qualified Achieving A Better Life Experience (ABLE) Program

The state of Missouri allows a subtraction from federal adjusted gross income for the amount of annual contributions made to the Achieving a Better Life Experience Program (ABLE). This plan is administered by the Missouri Achieving a Better Life Experience Board. The maximum annual exempt contribution is $8,000 for single individuals or $16,000 for married couples filing a combined return. If you are a participant claiming a subtraction on Form MO-A, Line 15, for a contribution you made to the program, you must attach your statement provided by the ABLE board. The statement must be in the name of the program participant (account owner) claiming the subtraction.

Additionally, any distribution made from the ABLE program, not used for qualified disability expenses must be added to the federal adjusted gross income, by including the amount on the Form MO-A, Line 6, of the taxpayer who made the contributions to the plan. The amount of the distribution that must be added includes contributions previously exempt from state tax and earnings generated from the program (if the earnings are not already included in federal adjusted gross income). If the taxpayer who made the contribution is deceased, the beneficiary must add the non-qualified distribution to federal adjusted gross income.

Public Pension Exemption

The 2015 total public pension exemption is limited to $36,976 for each spouse.

Military Pension Exemption

Beginning January 1, 2015, 90 percent of a military pension income will be exempt from Missouri state tax. This tax deduction will increase to 100 percent January 1, 2016, when all military pension income will be tax free. Pension Exemption may be taken on the Form MO-1040, MO-A, Part 3, Section D.

Tax Chart

Taxpayers should use the tax rates in the Tax Chart below when computing taxes on their 2015 Missouri return.

If the Missouri taxable income is: The tax is:
$0-$99 $0
At least $100 but not over $1,000 1 ½% of the Missouri taxable income
Over $1,000 but not over $2,000 $15 plus 2% of excess over $1,000
Over $2,000 but not over $3,000 $35 plus 2 ½% of excess over $2,000
Over $3,000 but not over $4,000 $60 plus 3% of excess over $3,000
Over $4,000 but not over $5,000 $90 plus 3 ½% of excess over $4,000
Over $5,000 but not over $6,000 $125 plus 4% of excess over $5,000
Over $6,000 but not over $7,000 $165 plus 4 ½% of excess over $6,000
Over $7,000 but not over $8,000 $210 plus 5% of excess over $7,000
Over $8,000 but not over $9,000 $260 plus 5 ½% of excess over $8,000
Over $9,000 $315 plus 6% of excess over $9,000
  • Example: If your taxable income is $3,090, the tax would be computed as follows:  $60 + $2.70 (3% of $90) = $62.70.  The whole dollar amount to enter as tax would be $63.
  • Missouri taxable income is located on the following lines of the 2015 Missouri return:
    • Form MO-1040: Line 24
    • Form MO-1040A: Line 10
    • Form MO-1040P: Line 15
    • Form MO-1041: Line 13
  • You can also calculate your Missouri income tax using the Department's Income Tax Calculator. For more information regarding the tax rates in the above Tax Chart, please see Sections 143.011 and 143.021, RSMo.

Trust Fund Changes

  • The Breast Cancer Awareness Fund sunset and terminated effective December 31, 2015.

Federal income tax changes affecting the Missouri return

The standard deduction amounts for Missouri individual income tax follows the amounts set by the Internal Revenue Service. 2015 tax year changes are as follows:

Filing Status
Standard Deduction
Single
$6,300
Married filing combined
$12,600
Married filing separate
$6,300
Head of household
$9,250
Qualifying widow(er)
$12,600
Claimed as a dependent on another return
$1,050, or $350 plus earned income

The additional standard deduction amount for over 65 or blind have also increased for the 2015 tax year.

Filing Status
Single/Head of Household
Married/Surviving Spouse
Over 65
$1,550
$1,250
Blind
$1,550
$1,250
  • Federal personal exemption amount - $4,000;
  • Social security tax withheld maximum amount - $7,347;
  • Railroad Retirement maximum amounts:
    • Tier I - $7,347
    • Tier II - $4,322
  • Federal Tax Deduction:
    • Excess advance premium tax credit (Federal Form 1040, Line 46 and Federal Form 1040A, Line 29) will reduce the federal tax deduction.
    • Net premium tax credit (Federal Form 1040, Line 69 and Federal Form 1040A, Line 45) will reduce the federal tax deduction.
  • Other Federal Tax Deduction:
    • Net premium tax credit (Federal Form 1040, Line 69 and Federal Form 1040A, Line 45) will reduce the federal tax deduction.
  • Worksheet for net state and local income tax, complete if federal adjusted gross income is more than:
    • Single - $258,250
    • Married filing combined or qualifying widow(er) - $309,900
    • Head of household - $284,050
    • Married filing separate - $154,950