Federal Income Tax Deduction
The State of Missouri allows a deduction on your individual income tax return for the amount of federal tax you paid. The deduction is for the amount actually paid as indicated on your Federal Form and NOT the amount withheld by your employer that is listed on your Form W-2.
Do not use the amount of federal tax withheld from your Form W-2. You should use the Line references provided in the instructions to figure your federal income tax deduction. If you received an earned income credit, it must be subtracted from your
federal tax to calculate your Missouri deduction.
Get your federal income tax deduction from your Federal Form!
Use the following Line references:
- Federal Form 1040EZ — Line 10 minus Line 8a
- Federal Form 1040A — Line 36 minus Line 41a and any alternative minimum tax included in Line 28
- Federal Form 1040 — Line 57 minus Lines 45 and 66a
- Federal Form 1040X — Line 8c minus Line 13c
The federal income tax deduction is often figured incorrectly. If you figure the deduction incorrectly, the processing of your return will be delayed! If you need help figuring your deduction, email us!
Amounts Included in Other Federal Tax
Section 143.171, RSMo includes provisions for a deduction of the federal tax you pay other than the tax paid on ordinary income. If you have “other federal tax”, you must file a Form MO-1040 or file your return electronically. (You cannot claim a deduction for “other federal tax” on Missouri short forms.) If you did not file a Federal Form 1040, you do not qualify for the deduction for “other federal tax.”
Other Federal Tax
Federal Form 1040 — The other federal tax deduction includes alternative minimum tax on Line 45, any foreign tax credit on Line 47, tax on qualified retirement plans and MSAs on Line 60 and any recapture tax included on Line 63. The deduction also includes amounts on Line 63 for Tax on Accumulation Distribution of Trusts (Federal Form 4970) and Medical Savings Account Distributions (Federal Form 8853).
Do not include FICA tax, railroad retirement tax, or self-employment tax.
If you are claiming a deduction for other federal tax, please enclose a copy of your Federal Form 1040 (pages 1 and 2). Also, enclose a copy of Federal Form 4255, Federal Form 8611, or Federal Form 8828 if claiming recapture taxes.