This information is for guidance only and does not state the complete law.
You do not have to file a Missouri return if you are not required to file a federal return.
If you are required to file a federal return, you may not have to file a Missouri return if you:
Note: If you are not required to file a Missouri return, but you received a Form W-2 stating you had Missouri tax withheld, you must file your Missouri return to get a refund of your Missouri withholding. If you are not required to file a Missouri return and you do not anticipate an increase in income, you may change your Form MO W-4 to “exempt” so your employer will not withhold Missouri tax.
If you are a nonresident alien, access www.dor.mo.gov/tax for information.
For more information and examples (for residents, nonresidents, military personnel, and residents with other state income), visit www.dor.mo.gov/tax.
A resident is an individual who either 1) maintained a domicile in Missouri; or 2) did not maintain a domicile in Missouri, but did have permanent living quarters and spent more than 183 days of the taxable year in Missouri.
Exception: An individual domiciled in Missouri, who did not maintain permanent living quarters in Missouri, and maintained permanent living quarters elsewhere, and spent 30 days or less of the taxable year in Missouri is not a resident.
Domicile: The intends to be his/her place that he/she whenever absent.
A nonresident is an individual who does not meet the definition of resident. If required to file, nonresidents with income from another state must use Form MO-NRI to determine income percentages. (NONRESIDENT ALIENS must use the same filing status as used on the federal return and must itemize deductions.)
A part-year resident is treated as a nonresident. However, a part-year resident may determine tax as a resident for the entire year using Form MO-CR. A part-year resident may use Form MO-CR to take a credit for taxes paid to another state or Form MO-NRI to determine income percentages.
The Soldiers and Sailors Civil Relief Act prevents military personnel from being taxed on military income by any state other than their home of record state. Missouri Home of Record If you entered the armed forces in Missouri, your home of record is presumed to be Missouri, and you are presumed to be domiciled in Missouri.
Missouri Home of Record—Stationed Outside Missouri
If you:
a) maintained no permanent living
quarters in Missouri during the year;
b)
maintained permanent living quarters
elsewhere; and
c) did not spend more
than 30 days of the year in Missouri; you
are considered a nonresident for tax purposes
and your military pay, interest, and
dividend income are not taxable to
Missouri. Complete Form MO-NRI and
attach to Form MO-1040C.
If your spouse remains in Missouri while you are stationed outside Missouri, your total income, including military pay, is taxable to Missouri.
Missouri Home of Record—Stationed in Missouri
If your home of record is Missouri and you are stationed in Missouri due to military orders, your total income, including military pay, is taxable to Missouri.
Missouri Home of Record—Entering or Leaving the Military
If you are entering or leaving the military, Missouri is your home of record, and you spend more than 30 days in Missouri, your total income, including your military pay, is taxable to Missouri.
Non-Missouri Home of Record—Stationed in Missouri
The military pay of nonresident military personnel stationed in Missouri due to military orders is not taxable to Missouri. Complete Form MO-NRI only (a Missouri return is not required). If you or your spouse earned more than $600 of non-military income while in Missouri, complete MO-1040 and follow the military instructions for Part 1, Line 8 of the MO-A.
The 2003 returns are due April 15, 2004.
You are not required to file an extension if you do not expect to owe additional income tax or if you anticipate receiving a refund. If you need additional time to file your Missouri income tax return, and do not expect to owe Missouri income tax, you may file an extension by filing Form MO-60, Application for Extension of Time to File. An automatic extension of time to file will be granted until August 15, 2004.
If you receive an extension of time to file your federal income tax return, you will automatically be granted an extension of time to file your Missouri income tax return, provided you do not expect to owe any additional Missouri income tax. Attach a copy of your federal extension, (Federal Form 4868 or 2688) with your Missouri income tax return when you file. If you expect to owe Missouri income tax, file Form MO-60 with your payment by the original due date of the return.
Remember: An extension of time to file does not extend the time to pay.
Simple interest is charged on all delinquent taxes. The interest rate will be updated annually and can be found on the Department of Revenue’s web site at www.dor.mo.gov/tax.
For timely filed returns, an additions to tax charge of 5 percent (of the unpaid tax) is added if the tax is not paid by the return's due date.
For returns not filed by the due date, an additions to tax of 5 percent per month (of the unpaid tax), is added for each month the return is not filed. The additions to tax cannot exceed 25 percent.
Note: If you file an extension, a 5 percent additions to tax charge will still apply if the tax is not paid by the original return’s due date, provided your return is filed by the extension date.
If you are unable to pay the tax owed in full on the due date, you may request a Payment Plan by completing Form 4338, Individual Income Tax Payment Request.
If you are due a refund or have no amount due, mail your return and all required attachments to:
Department of Revenue
P.O. Box 500
Jefferson City, MO 65106-0500.
If you have a balance due, mail your return, payment, and all required attachments to:
Department of Revenue
P.O. Box 329
Jefferson City, MO 65107-0329.
Rounding is required on your tax return. Zeros have been placed in the cents column on your return. For 1 cent through 49 cents, round down to the previous whole dollar amount. For 50 cents through 99 cents, round up to the next whole dollar amount.
Example:
You must use Form MO-1040 (long form) for the year being amended.
Access www.dor.mo.gov/tax to enter your tax information, and let us do the math for you. No calculation errors means faster processing. Just print, sign, and mail the return.
The Department of Revenue has an individual income tax return inquiry web site. The site is available 24 hours a day to check on the status of your current year return and can be accessed by visiting the department’s web site at www.dor.mo.gov/tax.
The following information is required to obtain the status of the Missouri return:
1) the first social security number on the return;
2) the filing status shown on your return; and
3) the exact amount of the refund or balance due in whole dollars.
Consumer’s use tax is a tax imposed on goods purchased for storage, use, or consumption from out-of-state sellers who are not registered with the state of Missouri to collect the tax. Consumer’s use tax laws are very similar to sales tax laws.
When you purchase tangible personal property outside the state of Missouri totaling more than $2,000 in a calendar year, which Missouri use tax has not been charged and collected by the seller, you are subject to the payment of use tax. See Form 4340, Consumer’s Use Tax Return, (PDF) for more information. The due date for Form 4340 is April 15, 2004.
To obtain a copy of the Taxpayer Bill of Rights, access www.dor.mo.gov/tax or call (800) 877-6881.
Can I file my return now but pay later?
Yes, we encourage you to file your return as quickly as possible. You may pay at any time as long as the payment is postmarked no later than April 15, 2004. See the Line 26 Instructions for payment options.
How do I determine my federal tax deduction?
The tax on your federal return is your federal tax amount less certain credits. This amount is limited to $5,000 for a single filer and $10,000 for a combined filer. See the information and chart in these instructions for Line 7 to assist you in determining the tax from your federal return.
How do I calculate my Missouri tax?
If your taxable income is less than $9,000, you can use the tax table (PDF) here or on the back of Form MO-1040C, to determine your tax. If your taxable income is greater than $9,000, use the worksheet below the tax table (PDF) to calculate the tax.
Do I report only my Missouri source income on Form MO-1040C?
No, your total federal adjusted gross income is reported on Form MO-1040C, Line 1. Lines 1 through 14 of the return are computed as if you are a full-year resident. Tax (Line 14) is computed on all of your income and is then reduced by a resident credit (Line 15), or by a Missouri income percentage (Line 16). The result is a prorated Missouri tax liability (Line 17) based only on the income earned in Missouri.
Why do I have to split my income on the Missouri return if I am married and filing a combined return?
Missouri law established a “combined” return for spouses filing together, rather than a “joint” return used by the Internal Revenue Service. A combined return requires taxpayers to split their federal adjusted gross income between spouses when beginning the Missouri return. Splitting your income may require more calculating, but it usually reduces the rate at which your taxes are computed. Access www.dor.mo.gov/tax/ for more information and examples.
Can I claim myself or my spouse as a dependent?
No, you cannot include yourself or your spouse as dependents. You can only include dependents claimed on your federal return (Form 1040A or 1040, Line 6c).
If all the address information is correct on the preprinted label (if available), attach the label to the Form MO-1040C and print or type your social security number(s) in the spaces provided. If you did not receive a book with a peel-off label, or the label is incorrect, print or type your name(s), address, and social security number(s) in the spaces provided on the return.
Enter your county of residence (enter “NONR” if nonresident) and the number of the public school district in which you reside (enter “347” if nonresident). See school district listing at the end of these instructions. If the taxpayer or spouse died in 2003, check the appropriate box. If a refund is due to a deceased taxpayer, attach a copy of Federal Form 1310.
If you or your spouse were age 65 or older or blind and qualified for these deductions on your 2003 federal return, check the appropriate boxes.
You may check the 100 percent disabled box if you are unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months.
You may check the non-obligated spouse box if your spouse owes the state of Missouri any child support payments, back taxes, student loans, etc., and you do not want your portion of the refund used to pay the amounts owed by your spouse. Debts owed to the IRS are excluded from the non-obligated spouse apportionment.
You must begin your Missouri return with your total federal adjusted gross income, even if you have income from a state other than Missouri.
If your filing status is “married filing combined” and both spouses are reporting income, use the worksheet on page 8 to split your income between you and your spouse. The combined income for you and your spouse must equal the total federal adjusted gross income you reported on your federal return. Splitting the income usually reduces the rate at which your combined incomes are taxed. For all other filing statuses, use the chart below.
FEDERAL FORM ... LINE
Federal Form 1040 ... Line 34
Federal Form 1040A ... Line 21
Federal Form 1040EZ ... Line 4
Federal Telefile ... Line I
Subtract any state income tax refund included in your federal adjusted gross income (Federal Form 1040, Line 10).
To determine your income percentage for Line 5, complete the following:
Yourself
Line 3Y ______ divided by Line 4 ______ = ______
Spouse
Line 3S ______ divided by Line 4 _____ = _____
The total entered on Line 5 must equal 100 percent; round to the nearest whole number.
Check the box applicable to your filing status. You must use the same filing status as on your Federal Form 1040 with one exception: Box B must be checked if you are claimed as a dependent on another person’s federal tax return and you checked the “yes” box on Federal Telefile Tax Record, Line B, or Federal Form 1040EZ, Line 5; or you were not allowed to check Box 6a on Federal Forms 1040 or 1040A.
Only one box may be checked on Line 6, Boxes A through G.
Enter on Line 6 the amount of exemption claimed for your filing status on Boxes A through G. The amounts are listed on Form MO-1040C. Note: If you checked Box B, enter “0”.
Use the chart below to locate the tax reported on your federal return. This amount is limited based upon your filing status and cannot exceed $5,000 for a single filer or $10,000 for combined filers. Do not enter your federal income tax withheld as shown on your Form W-2(s) or federal return.
If you received an advance child tax credit payment from the Internal Revenue Service in 2003, you must subtract that payment from the tax on your federal return. If you have an earned income credit, you must subtract the credit from the tax on your federal return. If a negative amount is calculated, enter “0”.
Federal Form ... Line Numbers
Telefile ... Line K(2) (Tax—second box) minus Line L
1040EZ ... Line 10 minus Line 8 minus the advance child tax credit payment (Child Tax Credit Worksheet, Line 2)
1040A ... Line 36 minus Line 41 minus the advance child tax credit payment (Child Tax Credit Worksheet, Line 2)
1040 ... Line 54 minus Lines 42 and 63 minus the advance child tax credit payment (Child Tax Credit Worksheet, Line 2)
If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Missouri return. Determine your standard deduction from the chart below.
Single ... $4,750
Married Filing a Combined Return or Qualifying Widow(er) ... $9,500
Head of Household ... $7,000
Married Filing Separate ... $4,750
If you or your spouse marked any of the boxes for 65 or older, blind, or claimed as a dependent, see your federal return for your standard deduction amount.
If you itemized on your federal return, you may want to itemize on your Missouri return or take the standard deduction, whichever results in a higher deduction. To figure your itemized deductions, complete the Itemized Deductions Section on the back of the Form MO-1040C. (PDF)Attach a copy of your federal return and Federal Schedule A.
Do not include yourself or your spouse as dependents. Multiply the total number of dependents you claimed on your federal return by $1,200. Only include dependents claimed on Federal Forms 1040A or 1040, Line 6c.
If you paid premiums for a qualified long-term care insurance policy, you may be eligible for a deduction on your Missouri income tax return. A qualified long-term care insurance policy must provide at least 12 months of coverage for individuals with chronic health conditions and/or physical disabilities including cognitive impairment or the loss of functional capacity, who are unable to care for themselves without the help of another person. Complete the worksheet below only if you paid premiums for a qualified long-term care insurance policy and the policy is for at least 12 months coverage.
A. Enter the amount paid for qualified long-term care insurance ... A) $______
If you itemized on your federal return and your federal itemized deductions included medical expenses, go to Line B. If not, skip to Line H.
B. Enter the amount from Federal Schedule A, Line 4 ... B) $______
C. Enter the amount from Federal Schedule A, Line 1 ... C) $______
D. Enter the amount of qualified long-term care included in Line C ... D) $______
E. Subtract Line D from Line C ... E) $______
F. Subtract Line E from Line B. If amount is less than zero, enter "0" ... F) $______
G. Subtract Line F from Line A ... G) $______
H. Multiply Line G (or Line A if you did not have to complete Lines B through G) by 50 percent.
Enter here and on Form MO-1040C, Line 10 ... H) $_____
Attach a copy of your federal return and Federal Schedule A (if you itemized your deductions).
If your Missouri taxable income is less than $9,000, use the tax table (PDF) here or on the back of the Form MO-1040C, to figure your tax. If your Missouri taxable income is more than $9,000, use the worksheet below the tax table (PDF) to calculate the tax.
A separate tax must be computed for you and your spouse.
You can take a resident credit or figure a Missouri income percentage, but not both. One spouse may take the Missouri income percentage and the other the resident credit. Visit www.dor.mo.gov/tax for more information and examples.
Line 15—Missouri Resident(s): You should take the resident credit (Form MO-CR) if you are a full-year Missouri resident and had paid tax to other state(s) or political subdivision(s).
Line 16—Nonresident(s): You should determine your Missouri income percentage (Form MO-NRI) if you are a nonresident and had income from other state(s).
Line 15 or 16—Part-year Resident(s): You can take either the resident credit or the Missouri income percentage. Complete both Forms MO-CR and MO-NRI and use the one that is to your advantage.
Attach a copy of your other state's return if using Form MO-CR. Attach a copy of your federal return if using Form MO-NRI.
Include only Missouri withholding on Line 19. Do not include withholding for federal taxes, local taxes, city earnings taxes, or another state’s withholding. Attach a copy of all Forms W-2(s) and 1099(s).
Include any estimated tax payments made on your 2003 return and any overpayment applied from your 2002 Missouri return.
You may apply any portion of your refund to next year's taxes.
You may donate part or all of your overpaid amount or contribute additional payments to any or all of the trust funds. The amount contributed must be $2.00 ($4.00 if a combined filer) or more for each trust fund.
Refunds are issued faster on returns that are filed early.
Payments must be postmarked by April 15, 2004, to avoid interest and late payment charges. The Department of Revenue offers several payment options.
Check or money order: Attach a check or money order (U.S. funds only), payable to: Missouri Director of Revenue. Checks will be cashed upon receipt. Do not postdate. The Department of Revenue may collect checks returned for insufficient or uncollected funds electronically.
Electronic Bank Draft (E-Check): By entering your bank routing number, checking account number, and your next check number, you can pay online at www.dor.mo.gov/tax/personal, or by calling (888) 929-0513. There will be a $1 handling fee per filing period/transaction to use this service.
Credit Card: The department accepts MasterCard, Discover, Visa, and American Express. You can pay online at www.dor.mo.gov/tax/personal, or by calling (888) 929-0513. The convenience fees listed below will be charged to your account for processing credit card payments:
Amount of Tax Paid ... ConvenienceFee
$0.00–$33.00 ... $1.00
$33.01–$100.00 ... 3.0%
$100.01–$250.00 ... 2.9%
$250.01–$500.00 ... 2.8%
$500.01–$750.00 ... 2.7%
$750.01–$1,000.00 ... 2.6%
$1,000.01–$1,500.00 ... 2.5%
$1,500.01–$2,000.00 ... 2.4%
$2,000.01 or more ... 2.3%
Note: The handling and/or convenience fees included in these transactions are being paid to the third party vendor, Collector Solutions, Inc., not to the Missouri Department of Revenue. By accessing this payment system, the user will be leaving Missouri's web site and connecting to the web site of Collector Solutions, Inc., which is a secure and confidential web site.
Both spouses must sign the Form MO-1040C. If you use a paid preparer, the preparer must also sign the return. If you wish to authorize the Director of Revenue, or delegate to release information regarding your tax account to your preparer, or any member of the preparer’s firm, indicate “yes” by checking the appropriate box.
Refund or no amount due —
Department of Revenue
P.O. Box 500
Jefferson City, MO 65106-0500
Balance due —
Department of Revenue
P.O. Box 329
Jefferson City, MO 65107-0329
You cannot itemize your Missouri deductions if you took the standard deduction on your federal return. See Page 3, Line 8.
You must itemize your Missouri deductions if you were required to itemize on your federal return.
Include on Line 1 your total federal itemized deductions from Federal Form 1040, Line 37, and any approved cultural contributions (literary, musical, scholastic, or artistic) to a tax exempt agency or institution that is operated on a not-for-profit basis. Cash contributions do not qualify.
Contact the Department of Revenue at (573) 751-3505 to determine if your contribution qualifies.
Your social security tax is the amount in the social security tax withheld box on Form W-2(s). This amount cannot exceed $5,394. Your Medicare is the amount in the Medicare tax withheld box on Form W-2(s). Enter the total on Line 2. Repeat for your spouse and enter the total on Line 3.
Include the amount of railroad retirement tax withheld from your wages, Tier I and Tier II, during 2003. The amount cannot exceed $8,555. (Tier I maximum of $5,394 and Tier II maximum of $3,161.) Enter the total on Line 4. Repeat for your spouse and enter the total on Line 5.
If you have both FICA and railroad retirement tax, the maximum deduction allowed is the amount withheld as shown on the Form W-2(s) less, either the amount entered on Federal Form 1040, Line 64, or, if only one employer, the amount refunded by the employer.
Include as self-employment tax the amount from Federal Form 1040, Line 28.
The amount you paid in state income taxes is included in your federal itemized deductions and must be subtracted to determine Missouri itemized deductions. Include on Line 8 the amount from Federal Form 1040, Schedule A, Line 5.
If your federal adjusted gross income from Federal Form 1040, Line 34 is greater than $139,500, ($69,750 if married filing separate) complete the Worksheet — State and Local Income Taxes to determine the correct amount to subtract. If you don't complete the worksheet on page 6, your Missouri itemized deductions will be lower than they should be and you will pay too much tax.
If you live or work in the Kansas City or St. Louis area, you may have included earnings taxes in Line 8. Include on Line 9 the amount of earnings taxes withheld shown on Form W-2(s).
If your total Missouri itemized deductions are less than your standard deduction (see Page 3, Line 8), you should take the standard deduction on the front of Form MO-1040C, Line 8, unless you were required to itemize your federal deductions.
Missouri law requires a combined return for spouses filing together. A combined return means taxpayers are required to split their total federal adjusted gross income (including other state income) between spouses when beginning the Missouri return.
Splitting the income can be as easy as adding up your separate Form W-2s and 1099s. Or it may require more calculating by allocating to each spouse the percentage of ownership in jointly held property, such as businesses, farm operations, dividends, interest, rent, and capital gains or losses. State refunds should be split based on each spouse's 2002 Missouri tax withheld, less each spouse's 2002 tax liability. The result should be each spouse's portion of the 2002 refund. Taxable social security benefits must be allocated between each spouse's share of the benefits received for the year.
The worksheet below lists income that is included on your federal return, along with federal line references. Find the lines that apply to your federal return, split the income between you and your spouse, and enter the amounts on the worksheet. When you have completed the worksheet, transfer the amounts from Line 18 to Form MO-1040C, Line 1.
Note: Remember, the incomes listed separately on Line 18 of this worksheet must equal your total federal adjusted gross income when added together.
Splitting Your Income
| Adjusted Gross Income | Federal Form 1040EZ Line Number | Federal Form 1040A Line Number | Federal Form 1040 Line Number | Y - Yourself | S - Spouse | |||
|---|---|---|---|---|---|---|---|---|
| 1. Wages, salaries, tips, etc | 1 | 7 | 7 | 00 | 1 | 00 | ||
| 2. Taxable interest income | 2 | 8a | 8a | 00 | 2 | 00 | ||
| 3. Dividend income | none | 9a | 9a | 00 | 3 | 00 | ||
| 4. State and local income tax refunds | none | none | 10 | 00 | 4 | 00 | ||
| 5. Alimony received | none | none | 11 | 00 | 5 | 00 | ||
| 6. Business income or (loss) | none | none | 12 | 00 | 6 | 00 | ||
| 7. Capital gain or (loss) | none | 10a | 13a | 00 | 7 | 00 | ||
| 8. Other gains or (losses) | none | none | 14 | 00 | 8 | 00 | ||
| 9. Taxable IRA distributions | none | 11b | 15b | 00 | 9 | 00 | ||
| 10. Taxable pensions and annunities | none | 12b | 16b | 00 | 10 | 00 | ||
| 11. Rents, royalties, partnerships, S corporations, trusts, etc | none | none | 17 | 00 | 11 | 00 | ||
| 12. Farm Income or (loss) | none | none | 18 | 00 | 12 | 00 | ||
| 13. Unemployment compensation | 3 | 13 | 19 | 00 | 13 | 00 | ||
| 14. Taxable social security benefits | none | 14b | 20b | 00 | 14 | 00 | ||
| 15. Other income | none | none | 21 | 00 | 15 | 00 | ||
| 16. Total (add Lines 1 through 15) | 4 | 15 | 22 | 00 | 16 | 00 | ||
| 17. Less: federal adjustments to income | none | 20 | 33 | 00 | 17 | 00 | ||
| 18. Federal adjusted gross income (Line 16 less Line 17). Enter amounts here and on Line 1 of Form MO-1040C |
4 | 21 | 34 | 00 | 18 | 00 |
Enter on Form MO-1040C, Line 1.
Complete this worksheet only if your federal adjusted gross income from Federal Form 1040, Line 34 is more than $139,500 ($69,750 if married filing separate). If your federal adjusted gross income is less than or equal to these amounts, do not complete this worksheet. Attach a copy of your Federal Itemized Deduction Worksheet (Page A-6 of Federal Schedule A instructions).
| 1. | Amount from Federal Itemized Deduction Worksheet, Line 3 (See page A-6 of Federal Schedule A instructions.) If $0 or less, enter “0” |
1 | 00 | |
| 2. | Amount from Federal Itemized Deduction Worksheet, Line 9 (See page A-6 of Federal Schedule A instructions.) |
2 | 00 | |
| 3. | State and local income taxes from Federal Form 1040, Schedule A, Line 5 | 3 | 00 | |
| 4. | Earnings taxes included on Federal Form 1040, Schedule A, Line 5 | 4 | 00 | |
| 5. | Subtract Line 4 from Line 3 | 5 | 00 | |
| 6. | Divide Line 5 by Line 1 | 6 | % | |
| 7. | Multiply Line 2 by Line 6 | 7 | 00 | |
| 8. | Subtract Line 7 from Line 5. Enter here and on page 2 of Form MO-1040C, Itemized Deductions, Line 10 | 8 | 00 |
Federal/State E-file: Missouri, in cooperation with the Internal Revenue Service (IRS), offers a joint federal/state filing of individual income tax returns. There are two ways that you may e-file your federal and state income tax returns:
1) You can electronically file your federal and state returns online from web sites provided by approved software providers. Many providers offer free filing if you meet certain conditions. A list of approved links can be found at http://www.dor.mo.gov/tax/personal/individual/vendors.htm.
2) You can have a tax preparer (if approved by the IRS) electronically file your federal and state returns for you, usually for a fee. A list of approved tax preparers can be found at www.dor.mo.gov/tax/personal/electronic.htm
Convenience: You can electronically file 24 hours a day, 7 days a week.
Security: Your tax return information is encrypted and transmitted over secure lines to ensure confidentiality.
Accuracy: Electronic filed returns have up to 13 percent fewer errors than paper returns.
Direct Deposit: You can have your refund direct deposited into your bank account.
Proof of Filing: An acknowledgment is issued when your return is received and accepted.
In addition to electronic filing information found on our web site, you can:
- Get the status of your refund or balance due
- Pay your taxes online
- Get answers to frequently asked questions
- Use our Fill-in Forms that Calculate
- Download Missouri and Federal tax forms
2-D Barcode Filing— If you are not ready to give up that paper return, you should consider 2-D Barcode Filing. The software encodes all your tax information into a 2-D barcode, which allows your return to be processed in a fraction of the time it takes to process a traditional paper return. If you use software to prepare your return, check our web site for approved 2-D barcode software companies.
Your Missouri school district number must be entered on your income tax return. This information is supplied to the State Department of Elementary and Secondary Education and is used in determining the amount of state aid to your school district.
Enter the number of the public school district where your residence is located.
The Missouri public school district names and numbers are listed alphabetically by school district name. Generally, the name of your public school district is also the name of the city, town, or village where your public school is located.
Do not write the name of the school district on the return. Enter only the number of the district in the following list. For example:
All public schools located in the City of Springfield are in "Springfield R-XII" School District, and number "475" should be entered in the space provided.
All public schools located in the City of Columbia are in "Columbia 93" School District, and number "098" should be entered in the spaces provided.
The following should be considered in determining your public school district number:
1. Determine your public school district at the time of completing your return.
2. If you live in one school district and work or have a permanent or temporary mailing address in another, enter the district number where you live.
3. If you are in military service or a student temporarily living and working away from your permanent residence, enter the district number of your permanent residence.
4. If you were a part-year resident of Missouri, enter the school district number of your residence while living in Missouri.
5. If you are a "nonresident" of Missouri, your school district number is "347".
If you are unable to determine your school district number from these instructions, call the public elementary or public high school of your school district.
The Federal Privacy Act requires the Missouri Department of Revenue (department) to inform taxpayers of the department's legal authority for requesting identifying information, including social security numbers, and to explain why the information is needed and how the information will be used.
Chapter 143 of the Missouri Revised Statutes authorizes the department to request information necessary to carry out the tax laws of the state of Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social security numbers.
The department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, and to exchange tax information with the Internal Revenue Service, other states, and the Multistate Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide information to the Department of Higher Education with respect to applicants for financial assistance under Chapter 173, RSMo and (2) to offset refunds against amounts due to a state agency by a person or entity (Chapter 143, RSMo). Information furnished to other agencies or persons shall be used solely for the purpose of administering tax laws or the specific laws administered by the person having the statutory right to obtain it as indicated above. (For the department's authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.)
You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social security number may result in criminal action against you.
Public hours at the offices listed below are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30 p.m. Wednesday. Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.
Missouri Department of Revenue Tax Assistance Centers
The link above provides information about Tax Assistance Center locations, phone numbers, and services. Public hours at tax assistance centers are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30 p.m. Wednesday.
Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.
Form Ordering (800) 877-6881
Electronic Filing Information (573) 751-3930
Form Order Questions (573) 751-5337
Forms-by-Fax (573) 751-4800
Refund Inquiry Line (573) 751-3505
Download forms or check the status of your refund from our web site: https://dors.mo.gov/tax/taxinq/welcome.jsp
Suggestions for Tax System Improvements e-mail: taxsuggest@dor.mo.gov