This information is for guidance only and does not state the complete law.
Missouri tax forms referenced in these instructions are available for downloading (Adobe Reader required) on our web site www.dor.mo.gov/tax/.
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:
- are a resident and have less than $1,200 of Missouri adjusted gross income;
- are a nonresident with less than $600 of Missouri income; or
- have Missouri adjusted gross income less than the amount of your standard deduction plus the exemption amount for your filing status.
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.
Calendar year taxpayers must file no later than April 15, 2005. Late filing will subject taxpayers to charges for interest and additions to tax. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.
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, 2005.
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. A 5 percent additions to tax will apply if the tax is not paid by the original return's due date, provided your return is filed by the extension date.
Simple interest is charged on all delinquent taxes. The rate will be updated annually and can be found on our 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.
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:
If you have a balance due, mail your return, payment, and all required attachments to:
Rounding is required on your tax return. Zeros have been placed in the cents columns 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: Round $32.49 down to $32.00.
Round $32.50 up to $33.00
When your federal taxable income or federal tax liability is changed as a result of an audit or notification by the Internal Revenue Service, or if you file an amended federal income tax return, you must report such change by filing an amended Missouri income tax return with the Department of Revenue within 90 days of the change. Failure to notify the Department of Revenue properly within the 90 day period extends the statute of limitations to one year after the Department of Revenue becomes aware of such determination either from the Internal Revenue Service or the filing of the amended return. You will be subject to interest and additions to tax charges if you owe additional tax to Missouri.
To file an amended individual income tax return, use Form MO-1040. Check the box at the top of the form. Complete Forms MO-1040 and MO-A, pages 1 and 2, using corrected figures. Attach all schedules along with a copy of your federal changes and your amended federal return. If you are due a refund, mail to: Department of Revenue, P.O. Box 500, Jefferson City, MO 65106-0500. If you have an amount due, mail to Department of Revenue, P.O. Box 329, Jefferson City, MO 65107-0329.
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 our 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.
For more information and examples (for residents, nonresidents, military personnel, and part-year 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 did maintain permanent living quarters elsewhere, and spent 30 days or less of the taxable year in Missouri is not a resident.
Domicile: The place an individual intends to be his/her permanent home; a place that he/she intends to return to whenever absent. A domicile, once established, continues until the individual moves to a new location with the true intention of making his/her permanent home there. An individual can have only one domicile at a time.
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.
If you do not have a social security number, enter your identifying number in the social security number space provided.
Enter on Form MO-1040, Line 1 the amount from Federal Form 1040NR, Line 34 or Federal Form 1040NR-EZ, Line 10.
If you marked Box 1 or 2 on the Federal Form 1040NR; or Box 1 on Federal Form 1040NR-EZ, check Box A on Form MO-1040.
If you marked Box 3 or 4 and did not claim your spouse as an exemption on Federal Form 1040NR, check Box D on Form MO-1040.
If you marked Box 3 or 4 and claimed your spouse as an exemption on Federal Form 1040NR, check Box E on Form MO-1040. If you marked Box 5 on Federal Form 1040NR; or Box 2 on Federal Form 1040NR-EZ, check Box D on Form MO-1040.
If you marked Box 6 on Federal Form 1040NR, check Box G on Form MO-1040.
Nonresident aliens who are required to itemize their deductions for federal purposes must also itemize deductions on their Missouri return. Please see instructions for Form MO-A.
Enter on Form MO-1040, Line 10 the amount from Federal Form 1040NR, Line 51 minus Line 41; or the amount from Federal Form 1040NR-EZ, Line 15.
Enter on Form MO-1040, Line 11 the amount from Federal Form 1040NR, Lines 41, 45, and 54.
Attach a complete copy of your federal return and all supporting documentation. For all other lines of Form MO-1040, see instructions below.
A part-year resident is treated as a nonresident. However, a part-year resident may determine tax as a resident for the entire year. 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.
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.
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-1040.
If your spouse remains in Missouri while you are stationed outside Missouri, your total income, including your military pay, is taxable to Missouri.
If your home of record is Missouri and you are stationed in Missouri due to military orders, all of your income, including your military pay, is taxable to Missouri.
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.
The military pay of nonresident military
personnel stationed in Missouri due to military
orders is not taxable to Missouri.
Complete Form MO-NRI only if you or
your spouse did not have income, other
than military pay, of $600 or more earned
in Missouri (a Missouri return is not required).
However, income of $600 or
more earned by you or your spouse in Missouri,
other than military pay, is taxable to
Missouri. The nonresident military pay
should be subtracted from your federal
adjusted gross income on Form MO-A, Part
1, Line 7, as an “Other Subtraction.” Form
MO-NRI should also be completed and
attached to Form MO-1040.
You must begin the Form MO-1040 with your total federal adjusted gross income, as reported on your federal return. Lines 1 through 24 of the return are computed as if you are a full-year resident. Tax (Line 24) is computed on all your income, and is then reduced by a resident credit (Line 25), or by a Missouri income percentage (Line 26). The result is a prorated Missouri tax liability (Line 27) based only on the income earned in Missouri.
Residents and nonresidents are required to make a declaration of estimated tax if their Missouri estimated tax is expected to be at least $100. If you are required to make estimated tax payments, you must do so by remitting your tax payment along with Form MO-1040ES, Estimated Tax Declaration for Individuals. Failure to file Form MO-1040ES and make timely payments will result in interest being charged on the underpaid amount.
If you move after filing your return, notify both the post office serving your old address and the Department of Revenue of your address change. Address change requests should be mailed to: Department of Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200. This will help forward any refund check or correspondence to your new address.
Businesses filing a composite return on behalf of their nonresident partners or shareholders should use Form MO-1040. Attach a schedule listing the name, address, identification number, and amount of each nonresident partner and/or shareholder's income from Missouri sources to Form MO-1040. Write "composite return" at the top of Form MO-1040. Refer to Missouri Regulation 12 CSR 10-2.190 for complete filing instructions.
Note: The tax rate for a composite return is 6 percent. For more information, see http://www.dor.mo.gov/tax/business/corporate/forms/composite.pdf. (Adobe Reader needed to view.)
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 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, included in this book, for more information. The due date for Form 4340 is April 15, 2005.
To obtain a copy of the Taxpayer Bill of Rights, you can access our web site at www.dor.mo.gov/tax, or call (800) 877-6881.
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 2003 Missouri tax withheld, less each spouse's 2003 tax liability. The result should be each spouse's portion of the 2003 refund. Taxable social security benefits must be allocated between each spouse's share of the benefits received for the year.
The worksheet on page 1 of the PDF version of these instructions can assist you in splitting your incomes. 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-1040, Line 1. The worksheet is not available in this version of the MO-1040 Instructions.
Note: Remember, the incomes listed separately on Line 18 of the worksheet must equal your total federal adjusted gross income when added together.
Important: Complete your federal return first.
If you are filing a fiscal year return, indicate the beginning and ending dates on the line provided near the top of Form MO-1040.
If all the address information is correct on the preprinted label (if available), attach the label to the Form MO-1040 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.
If the taxpayer or spouse died in 2004, check the appropriate box and write the date of death after the decedent's first name in the name and address area of the return. If a refund is due to the deceased taxpayer, attach a copy of Federal Form 1310 and death certificate.
Enter your county of residence and the number of the public school district in which you reside. Consult the school district listing at the end of this document. Your browser's "Find" function can assist you in quickly locating your district name. If you are a nonresident, you should enter 347 for the school district number and "NONR" for the county. If you were a part-year resident, enter the Missouri school district number and county in which you last resided.
If you or your spouse were age 65 or older or blind and qualified for these deductions on your 2004 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.
A claimant is not required to be gainfully employed prior to such disability to qualify for a property tax credit. You may visit www.dor.mo.gov/tax to learn more about the property tax credit claim.
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. The Internal Revenue Service (IRS) is not a state agency and debts owed to the IRS are excluded from the non-obligated spouse apportionment.
Missouri requires the division of income between spouses. Taxpayers filing a combined return pay less tax by dividing the income between spouses and then determining the tax amount for each person's income.
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, you may use the worksheet on page 1 of the PDF version of these instructions to split 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. For all other filing statuses, use the chart below to determine your Federal Adjusted Gross Income.
Federal Form 1040 - Line 36
Federal Form 1040A - Line 21
Federal Form 1040EZ - Line 4
Federal Telefile - Line 1
If you include loss(es) of $1,000 or more on Line 1, you must attach a copy of Federal Form 1040 (pages 1 and 2).
Before completing Lines 2, 3, and 4, read the Information to Complete Form MO-A.
Enter the total additions amount from Form MO-A, Part 1, Line 4.
Enter the total subtractions amount from Form MO-A, Part 1, Line 10.
To calculate your income percentage for Line 7, complete the chart below if both spouses have income:
Yourself
Line 5Y ______ divided by Line 6 ______ = _______
Spouse
Line 5S ______ divided by Line 6 ______ = _______
The total entered on Line 7 must equal 100 percent - round to the nearest percentage. (Example: 84.3% would be shown as 84%, and 97.5% would be shown as 98%.) Lines 7Y and 7S must equal 100%.
Note: If one spouse has negative income and the other spouse has positive income (example: your income is –$15,000 and your spouse's income is $30,000), enter 0% on Line 7Y and 100% on Line 7S.
If you or your spouse received a pension, complete Form MO-A, Part 3. Enter the amount from Form MO-A, Part 3, Line 9 on Form MO-1040, Line 8. Attach a copy of your federal return (pages 1 and 2), Form 1099-R(s), and/or Form W-2P(s). Failure to attach these copies will result in the disallowance of your pension exemption.
Check the box applicable to your filing status. You must use the same filing status as on your Federal Form 1040 with two exceptions:
1. 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. If you checked Box B, enter "0".
2. Box E may be checked only if all of the following apply: a) you checked Box 3 (married filing separate return) on your Federal Form 1040 or 1040A; b) your spouse had no income and is not required to file a federal return; and c) your spouse was claimed as an exemption on your federal return and was not a dependent of someone else.
Only one box may be checked on Line 9, Boxes A through G.
Enter on Line 9 the amount of exemption claimed for your filing status on Boxes A through G. The amounts are listed on Form MO-1040.
Use the information below to locate your tax on your federal return.
Do not enter your federal income tax withheld as shown on your Form W-2(s) or federal return.
Federal Telefile - Line K(2) (Tax -- second box) minus Line L.
Federal Form 1040EZ - Line 10 minus Line 8a.
Federal Form 1040A - Line 36 minus Line 41a and any alternative minimum tax included on Line 28.
Federal Form 1040 - Line 56 minus Lines 44 and 65a.
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".
Enter the total amount of Lines 44, 46, and 59 and any recapture taxes included on Line 62 from Federal Form 1040. Enter the amount of alternative minimum tax included on Line 28 of Federal Form 1040A. Do not include self-employment tax, FICA tax, or railroad retirement on this line. Attach a copy of your federal return (pages 1 and 2). Attach a copy of Federal Forms 4255, 8611, or 8828 if claiming recapture taxes.
If you checked Box A, B, D, E, F, or G on Line 9, your federal tax deduction is limited to $5,000. If you checked Box C on Line 9, your federal tax deduction is limited to $10,000.
If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Missouri return. Use the information below to determine your standard deduction.
Single - $4,850
Married Filing a Combined Return or Qualifying Widow(er) - $9,700
Head of Household - $7,150
Married Filing Separate - $4,850
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. If you were required to itemize on your federal return, you must itemize on your Missouri return. To figure your itemized deductions, complete the Form MO-A, Part 2.
Attach a copy of your federal return (pages 1 and 2) and Federal Schedule A.
Note: If you check "NO" on Federal Form 1040EZ, Line 5, enter $4,850 if single or $9,700 if married.
Do not include yourself or your spouse as dependents.
Line 15- Multiply by $1,200 the total number of dependents you claimed on Line 6c of your federal return.
Line 16- Multiply by $1,000 the total number of dependents you claimed on Line 15 that were age 65 or older by the last day of the taxable year. Do not include dependents that receive state funding or Medicaid. Attach a copy of your federal return (pages 1 and 2).
If you paid premiums for a qualified long-term care insurance in 2004, you may be eligible for a deduction on your Missouri income tax return. Qualified long-term care insurance is defined as insurance coverage for a period of at least 12 months for long-term care expenses should such care become necessary because of chronic health conditions and/or physical disabilities including cognitive impairment or the loss of functional capacity, thus rendering an individual unable to care for himself without the help of another person. A worksheet is available in the PDF version of these Instructions. Complete the worksheet only if you paid premiums for a qualified long-term care insurance policy; and the policy is for at least 12 months coverage. The worksheet is not available in this version of the Instructions.
Subtract Line 18 from Line 6. If less than zero, enter "0". Do not enter a negative amount.
To claim the Enterprise Zone Income or Rural Empowerment Zone Modification, you must first receive notification of approval from the Department of Economic Development.
Enterprise Zone Income Modification: If you or your spouse have exempt income from a business facility located in an enterprise zone that has been approved by the Department of Economic Development, enter one-half of the Missouri taxable income attributed to the new business facility in the enterprise zone (refer to Form 4354) on Line 21.
Rural Empowerment Zone Modification: If you or your spouse have exempt income from a new business facility located within a rural empowerment zone that has been approved by the Department of Economic Development, enter the Missouri taxable income attributed to a new business facility in a rural empowerment zone. Enter on Line 21.
For additional information on either modification, you can access the web site at www.ded.missouri.gov or contact the Department of Economic Development, Incentives Section, P.O. Box 118, Jefferson City, MO 65102-0118.
If your Missouri taxable income is less than $9,000, use the tax table on the back of Form MO-A, to locate your tax. If greater than $9,000, use the worksheet on the back of Form MO-A to calculate the tax.
A separate tax must be computed for you and your spouse.
Note: A taxpayer filing as a resident who paid taxes to another state or political subdivision may take a credit for tax paid by using Form MO-CR. A taxpayer filing as a nonresident may calculate their Missouri income percentage by using the Form MO-NRI. A Form MO-CR and a Form MO-NRI may not be used by the same taxpayer on Form MO-1040. (If filing a combined return, one spouse may use Form MO-NRI and the other spouse may elect to use Form MO-CR.) See Lines 25 and 26. Visit www.dor.mo.gov/tax for more information and examples.
You should take the resident credit (Form MO-CR) if:
- you are a full-year Missouri resident; and
- you paid income tax to other state(s) or political subdivisions.
Line 26-Nonresident(s)
You should determine your Missouri income percentage (Form MO-NRI) if:
- you are a nonresident; and
- you had income from other state(s) or political subdivisions.
The amount on Line 26 should be 100 percent unless you use Form MO-NRI and determine a lesser percentage.
You may 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 or political subdivision's return.
Lump Sum Distributions. A taxpayer who receives a lump sum distribution may be required to file Federal Form 4972. Because this income is not included in your Missouri adjusted gross income, a separate calculation must be made to compute the Missouri tax on this distribution. You are subject to the tax if your state of legal residence was Missouri at the time you received the lump sum distribution. The amount of tax is 10 percent of your federal tax liability on the distribution received in 2004.
You must compute this tax by multiplying the amount shown as tax on a Lump Sum Distribution (Federal Form 4972) by 10 percent. For example, if your Federal Form 1040, Line 43 includes $1,000 tax as a result of a Lump Sum Distribution (Federal Form 4972), the amount of tax on Form MO-1040, Line 28, would be $100. Check the Lump Sum Distribution box on Line 28.
Attach a copy of Federal Form 4972.
Recapture Tax. If you are required to recapture a portion of any federal low income housing credits taken on a low income housing project, you are also required to recapture a portion of any state credits taken. The state recapture amount is the proportion of the state credit that equals the proportion the federal recapture amount bears to the original federal low income housing credit amount. Attach a copy of your federal return (pages 1 and 2) and Federal Form 8611.
Include only Missouri withholding as shown on your Form W-2(s), 1099(s), or 1099-R(s). 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). See Diagram 1 on page 12.
Include any estimated tax payments made on your 2004 return and any overpayment applied from your 2003 Missouri return.
Include the amount withheld from your distributive share by the partnership or S corporation, if you are a nonresident partner or S corporation shareholder as shown on Form MO-2NR, Line 8. Attach Form MO-2NR.
Include your share of the amount withheld from gross earnings as a nonresident entertainer, as shown on Form MO-2ENT(s), Line 6. Attach a schedule showing the date(s) and place(s) of the performance(s), the nonresident entertainer entity's name, and how your share of the withholding was calculated. Attach Form MO-2ENT.
If you filed for an extension of time to file, enter on Line 35 the amount you paid to the Department of Revenue with Form MO-60.
You may be eligible for certain tax credits. The total amount of tax credit is computed by completing Form MO-TC, Miscellaneous Income Tax Credits. Enter the total tax credit amount from Form MO-TC, Line 13 on Form MO-1040, Line 36. Attach Form MO-TC, along with any applicable schedules, certificates, and/or federal forms. You can find a list of available credits and the agency to contact for information, forms, and approval to claim each credit on the Form MO-TC, Miscellaneous Income Tax Credits.
You may be eligible for this tax credit if:
- You or your spouse were age 65 or older as of December 31, 2004, and you or your spouse were a resident of Missouri for the entire year;
- You or your spouse were a veteran of any branch of the armed forces of the United States or this state who became 100 percent disabled as a result of such service;
- You or your spouse is 100 percent disabled as defined in Section 135.010(2), RSMo; or
- You were age 60 or older receiving surviving spouse social security benefits.
Your total household income cannot exceed $27,000 if married filing combined or $25,000 if single or married filing separate. For more information, see Form MO-PTS. If you or your spouse meet eligibility requirements, enter the amount of tax credit on Line 37. Attach Form MO-PTS.
Enter any payment(s) applied to your original filed return including any penalties and/or interest.
Enter the overpayment claimed or adjusted on your original filed return including interest.
Check the box(es) relating to why you are filing an amended return.
Box A-Mark Box A (federal audit) if you have knowledge or have received a notice that your federal return you previously filed was incorrect, or if the Internal Revenue Service adjusted your original return. You must attach a copy of your amended federal return or a copy of your revenue agent's report. Enter the month, day, and year your audit was finalized.
Box B-Mark Box B if you have a net operating loss carryback on your amended return. Indicate the year your loss occurred.
Box C-Mark Box C if you have an investment tax carryback on your amended return. Indicate the year your credit occurred.
Box D-Mark Box D if you are filing an amended Missouri return as a result of filing an amended federal return. Enter the month, day, and year you filed your amended federal return.
If Line 38 is larger than Line 30, or if filing an amended return, Line 41 is larger than Line 30, enter the difference (overpayment) on Line 42. All or a portion of an overpayment can be refunded to you.
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 of the five trust funds listed on Form MO-1040 and/or any two additional Trust Funds listed in the next column. The amount contributed to any of the five trust funds must be $2 ($4 if a combined filer) or more for each trust fund. The amount donated to any Additional Trust Fund must be at least $1, but no more than $200 per fund.
Children's Trust Fund - Children's Trust Fund, Missouri's Foundation for Child Abuse Prevention, is a non-profit organization dedicated to the vision of children free to grow and reach their full potential in a nurturing and healthy environment free from child abuse and neglect. Rather than reacting to abuse after the fact, Children's Trust Fund provides funding for education, public awareness, training, and community-based prevention projects statewide that help support and strengthen families to prevent child abuse and neglect. Your contribution may be applied to the annual $25 donation needed to acquire a one-year logo use authorization form, which is required to purchase the popular "prevent child abuse" license plate featuring the handprints logo. For more information, please contact: Children's Trust Fund, P.O. Box 1641, Jefferson City, MO 65102-1641, or call (573) 751-5147.
Veterans Trust Fund - The Veterans Trust Fund expands the Missouri Veterans Commission's ability to provide quality healthcare at its seven veterans homes and to assist veterans and dependents through its Service to Veterans Program. Because of the availability of this fund, nursing care staff receive specialized training and assistance for the treatment of residents suffering from Alzheimer's, dementias, and other extraordinary ailments; and Veterans Service Officers and Assistants receive comprehensive training relating to veterans benefits. Contributions may be made at any time directly to: Veterans Trust Fund, c/o The Missouri Veterans Commission, P.O. Drawer 147, Jefferson City, MO 65102-0147 or call (573) 751-3779.
Elderly Home Delivered Meals Trust Fund - The Elderly Home Delivered Meals Trust Fund provides an opportunity to support the home delivered meals program for Missouri's senior citizens. More than 5.5 million meals are provided each year to home bound senior citizens. These nutritionally balanced meals, delivered to the homes of seniors on the average of one meal per day, five days per week, help them live independently in their homes. The need for home delivered meals increases yearly as persons are living longer and may need assistance. For more information, please contact: Elderly Home Delivered Meals Trust Fund, c/o Division of Senior Services and Regulation, P.O. Box 570, 912 Wildwood Dr., Jefferson City, MO 65102, or call (573) 526-8567.
Missouri National Guard Trust Fund - The Missouri National Guard Trust Fund expands the capability to provide/coordinate Military Funeral Honors Ceremonies for veterans of Missouri and veterans buried in Missouri who have served their country in an honorable manner. Military Funeral Honors may be composed of "Two Member Detail" who may render honors, fold, and present the United States of America flag to primary next-of-kin, and sound Taps; "Four Member Detail" who may render honors, fire volleys, sound Taps, and fold and present the United States of America flag to primary next-of-kin; or "Veterans' Organization Detail" who may render honors, fire volleys, sound Taps, and fold and present the United States of America flag to primary next-of-kin. Contributions may be made at any time directly to Missouri National Guard Trust Fund, ATTN: JFMO-J1/SSH, 2302 Militia Drive, Jefferson City, MO 65101-1203 or call (573) 638-9663.
Workers’ Memorial Trust Fund —The
Workers’ Memorial Fund has been
established to create a permanent
memorial for all workers who suffered a job
related death or injuries that resulted in a
permanent disability while on the job in
Missouri. The memorial will be located on
the grounds of the state capitol. Requests for
information and contributions may be made
at any time directly to Workers’ Memorial
Fund, ATTN: Office of Administration, 301
W. High St., Rm. 570, Jefferson City, MO
65101.
If you choose to give to Additional Trust
Funds, enter the two-digit Additional Trust
Fund Code (see below) in the spaces provided
on Line 44. If you want to give to
more than two Additional Trust Funds,
please submit a check directly to the fund.
Trust Fund Codes
American Cancer Society Heartland
Division, Inc., Fund - Code 01
American Diabetes Association
Gateway Area Fund - Code 02
American Heart Association Fund - Code 03
American Lung Association of
Missouri Fund - Code 04
Amyotrophic Lateral Sclerosis (ALS - Lou
Gehrig’s Disease) Fund - Code 05
Arthritis Foundation Fund - Code 09
General Revenue Fund - Code 06
March of Dimes Fund - Code 08
Muscular Dystrophy Association Fund - Code 07
National Multiple Sclerosis Society
Fund - Code 10
American Cancer Society Heartland
Division, Inc., Fund (01) — The American Cancer Society is
the nationwide, community-based, voluntary
health organization dedicated to eliminating
cancer as a major health problem by
preventing cancer, saving lives, and diminishing
suffering from cancer through
research, education, advocacy, and service.
Founded in 1913 and with national headquarters
in Atlanta, the Society has 14
regional Divisions and local offices in
3,400 communities, involving millions of
volunteers across the United States. For
more information anytime, call toll free 1-
800-ACS-2345 or visit www.cancer.org.
Donations can be sent directly to the
American Cancer Society at 1100 Pennsylvania
Avenue, Kansas City, MO 64105.
American Diabetes Association Gateway Area Fund (02) — The Gateway Area Diabetes Association Fund will support the American Diabetes Association efforts throughout Missouri. Funds will support camps for children with diabetes, advocacy efforts to protect the rights of people with diabetes, outreach efforts to reach people newly diagnosed and people at risk for development of diabetes. Funds will also support the life saving emergency insulin assistance program and support the researchers in the state working to find a cure and prevention for diabetes. The American Diabetes Association is the only organization supporting all people with diabetes, children, and adults. We help those who care for people with diabetes: parents, families, friends, and employers. Requests for information may be made by calling 1- 800-238-3594 or contacting Gateway Area Diabetes Association Fund, 10820 Sunset Office Drive, St. Louis, MO 63127.
American Heart Association Fund (03) — The American Heart Association is a voluntary health agency whose mission is to reduce disability and death from cardiovascular diseases and stroke. The American Heart Association accomplishes this through awareness, knowledge, advocacy and action. With cardiovascular disease as the No. 1 killer of Americans and stroke the No. 3 killer, the American Heart Association needs support to educate Missourians about the risk factors of these diseases. We are educating health care providers about the newest guidelines, so that they can treat their patients accordingly. Lawmakers are being educated about heart health issues so that Missourians can receive protection through various laws. The American Heart Association is taking action to raise funds for awareness, education and research programs. For more information, please contact: American Heart Association, 4643 Lindell Boulevard, St. Louis, MO 63108, or call (314) 367-3383.
American Lung Association of Missouri Fund (04) — The American Lung Association of Missouri Fund will enable this 100 year old voluntary health organization to continue its critical mission of preventing lung disease and promoting lung health. Originally founded to eliminate tuberculosis, the American Lung Association today fights lung disease in all its forms, with special emphasis on asthma, tobacco use and environmental health. Asthma is today's leading chronic illness among children and the number one reason for missed school days, emergency room visits and hospitalizations. Nearly 90 percent of today's smokers started before the age of 18 and one third of them started before the age of 13. And many areas of Missouri do not meet the air quality standards set by the Environmental Protection Agency. All of these issues make lung disease the third leading cause of death — 90 percent of which are preventable. This is why the American Lung Association's educational programs are part of the curriculum in many schools across Missouri and why lung health research is so important. Your contribution will not only bring vital programs to more children in your community, it will support research to find a cure. For more information, please contact: American Lung Association Missouri Fund, 1118 Hampton Avenue, St. Louis, MO 63139-3196.
ALS Lou Gehrig’s Disease Fund (05) — The ALS Association is the only national not-for-profit health agency dedicated solely to the fight against amyotrophic lateral sclerosis, (ALS). The State of Missouri is fortunate to be served by two leading Chapters of the ALS Association. The St. Louis Regional Chapter serves St. Louis and the Eastern half of Missouri and The Keith Worthington Chapter serves Kansas City and the Western half of the state. The ALS Associatison is the leader in patient services, research, counseling, support groups, and training for the ALS patient and family members. Call 1- 888-873-8539 for patient services in Eastern Missouri and 1-800-878-2062 for patient services in Western Missouri.
Arthritis Foundation Fund
(09) — The Arthritis
Foundation is a voluntary,
nonprofit health organization serving the
needs of people affected by one or more of
the 100 different forms of rheumatic disease.
Arthritis is the country's leading cause
of disability and costs the economy $82 billion
annually. Arthritis affects people of all
ages. One in three people in Missouri have
arthritis. Over 4,000 children in Missouri
are affected by juvenile rheumatoid arthritis,
a particularly devastating form of the
disease. The Foundation's mission is to prevent,
control and find a cure for arthritis.
Contact the Foundation for free information,
exercise classes, support groups, a
schedule of public forums, and more. Call
1-800-402-2491 and/or visit www.arthritis.org. Contributions can be made at any
time directly to the Arthritis Foundation,
9433 Olive Blvd. Suite #100, St. Louis, MO
63132.
General Revenue Trust Fund (06) - The General General Revenue Fund supports the main functions of state government, including education, social services, and health care, among other services. Requests for information and contributions may be made at any time directly to General Revenue Fund, ATTN: Department of Revenue, P.O. Box 3022, Jefferson City, MO 65105-3022.
March of Dimes Fund (08) — Help the March of Dimes save babies. Your efforts, together with those of 11 Nobel Prize winners and countless researchers and volunteers, help prevent birth defects and infant mortality. The March of Dimes funded the research that conquered polio and has reduced neural tube birth defects by over 25% through a folic acid education program. Now the March of Dimes is fighting the leading cause of death in newborns— prematurity. More than 470,000 babies in the U.S. each year are born too soon, too small—almost 20% of the Missouri babies born in an average week are premature. Be a part of the good fight. Help fund the March of Dimes search for answers to the ravaging effects of prematurity. Send requests for information and contributions directly to the Greater Missouri Chapter March of Dimes at 2001 S. Hanley Road, Suite 510, Brentwood, MO 63144.
Muscular Dystrophy Association
Fund (07) — MDA
is fighting neuromuscular
diseases through worldwide research, a
statewide network of clinics located in
Kansas City, St. Louis, Columbia,
Springfield, Joplin, and Cape Girardeau,
Missouri offering comprehensive medical
services to all Missourians with any one of
43 muscle-wasting diseases. MDA also
provides professional and public health
education, as well as Summer Camps for
Missouri children affected by muscular dystrophy
and related diseases. Requests for
information and contributions may be made
at any time directly to: MDA Missouri
Divisional Office; 9200 Ward Parkway,
Suite 350; Kansas City, MO 64114-3387;
(816) 444-1554.
National Multiple Sclerosis Society Fund (10) — Every hour, someone is diagnosed with multiple sclerosis. MS has no known cure. This is why we need your help. Seven thousand of your Missouri neighbors are living with the daily challenges of this chronic disease of the central nervous system affecting the brain and spinal cord. For 50 years, the National MS Society has been providing help and hope to Missourians with MS. Every dollar you give to the MS Fund provides medical equipment, respite care and other direct financial assistance to people with MS throughout the state. Learn more about MS, the National MS Society, and services available in your area, by calling 1-800-FIGHT MS or visiting our web site at www.nationalmssociety.org or contacting National Multiple Sclerosis Society Fund, 1867 Lackland Hill Parkway, St. Louis, MO 63146.
Subtract Lines 43 and 44 from Line 42 and enter on Line 45. This is the amount of your expected refund. Errors on your return or an incomplete return (e.g., missing Form W-2(s), required schedules, etc.) will cause delays in processing your refund. Mail your return and all required attachments to:
Note: If you have any other liability due the state of Missouri, such as child support payments or a debt with the Internal Revenue Service, your income tax refund may be applied to that liability in accordance with Section 143.781, RSMo. Your property tax credit may be applied to any property tax credit or individual income tax liability pursuant to Section 143.782, RSMo. You will be notified if your refund is offset against any debt(s).
If the total payments and credits amount on Line 38 less Line 35 or Line 41 less Line 35, is less than 90 percent (66-2/3 percent for farmers) of the amount on Line 30, or if your estimated tax payments were not paid timely, you may owe a penalty. Complete Form MO-2210, Underpayment of Estimated Tax for Individuals. If you owe a penalty, enter the penalty amount on Line 47. If you have an overpayment on Line 42, the Department of Revenue will reduce your overpayment by the amount of the penalty.
Payments must be postmarked by April 15, 2005, 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 electronically
resubmit checks returned for insufficient
or uncollected funds.
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 minimal
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:
$0.00 to $33.00 tax - $1.00 fee
$33.01 to $100.00 tax - 3.0% fee
$100.01 to $250.00 tax - 2.9% fee
$250.01 to $500.00 tax - 2.8% fee
$500.01 to $750.00 tax - 2.7% fee
$750.01 to $1,000.00 tax - 2.6% fee
$1,000.01 to $1,500.00 tax - 2.5% fee
$1,500.01 to $2,000.00 tax - 2.4% fee
$2,000.01 or more tax - 2.3% fee
Note: The handling and/or convenience fees included in these transactions are 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.
Mail your return and all required attachments to: Department of Revenue, P.O. Box 329, Jefferson City, MO 65107-0329.
You must sign the Form MO-1040. Both spouses must sign a combined return. 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 your preparer's firm, indicate "yes" by checking the appropriate box.
Attach forms to Form MO-1040 in the order in which they appear in the list below.
Form W-2(s) and Form 1099(s) attach in front of Form MO-1040
Top document: Form MO-1040
First attachment: Form MO-A
Second attachment: Form MO-TC
Third attachment: Form MO-CR
Fourth attachment: Form MO-NRI
Fifth attachment: Form MO-60
Sixth attachment: Form MO-2210
Seventh attachment: Form MO-PTS
Eighth attachment: Form MO-CRP
Final attachments: Copies of any other state or political subdivision's return you are filing. And copies of federal return and attachments, if required.
Form MO-A, Part 1, computes Missouri modifications to federal adjusted gross income. Modifications on Lines 1, 2, 3, and 4 include income that is exempt from federal tax, but taxable for state tax purposes. Modifications on Lines 6, 7, 8, 9, and 10 exclude income that is exempt from state tax, but taxable for federal tax purposes. If after reviewing the instructions for Part 1, you have no modifications, enter on Form MO-1040, Lines 3 and 5, the same amount(s) entered on Form MO-1040, Line 1.
If you received income from an obligation of a state or political subdivision of a state other than Missouri, enter the amount of that income, reduced by the related expenses incurred (management fees, trustee fees, interest, etc.) if the expenses are more than $500.
Enter positive adjustments (additions) reported from partnerships, fiduciaries, S corporations, or other sources. The partnership, fiduciary, or S corporation must notify you of the amount of any such adjustment (addition) to which you are entitled. Check the boxes applicable on Line 2 and attach a copy of the notification received.
Net Operating Loss - Carryback/Carry-forward: In the year of your net operating loss, enter on Form MO-A, Part 1, Line 2, as an addition modification, the amount of your eligible net operating loss to be carried back or carried forward from the loss year. Enter the sum of the current year's net operating loss (Federal Form 1045, Schedule A, Line 27) expressed as a positive number, plus any unused net operating losses from prior years (Federal Form 1045, Schedule A, Line 26). If your net operating loss carries forward from the carryback year, enter as an addition modification the unused portion of your net operating loss, as computed on Federal Form 1045, Schedule B, Line 9, or Federal Form 1045, Line 11. Please attach Federal Form 1045, Schedules A and B, and/or the calculation of your net operating loss carryback/ carryforward.
Non-medical Withdrawal from Individual Medical Account (IMA): Any monies you withdraw from your Individual Medical Account (IMA) for non-medical purposes are taxable to Missouri. The interest earned on such monies is also taxable to Missouri. These taxable monies are reported on the statement provided by the administrator of the IMA.
Non-qualified Withdrawal from Family Development Account: The amount of annual deposits previously subtracted must be added to your federal adjusted gross income if the withdrawal from the account was not for a qualified use.
Any distribution made by the Missouri Savings for Tuition Program (MO$T), not used for qualified higher education expenses, must be added to the participant's (taxpayer who made contributions to the plan) federal adjusted gross income. Early distributions (distributions not held for the minimum time established by the Missouri Higher Education Savings Program board) must be added to the participant's federal adjusted gross income. The amount of the distribution that must be added includes contributions previously exempt from state tax and deductible earnings generated from the program (if the earnings are not already included in federal adjusted gross income). The participant is responsible for adding the nonqualified distribution amount to his/her federal adjusted gross income. If the participant is deceased, the beneficiary of the savings program must claim the nonqualified taxable distribution as an addition to federal adjusted gross income on the Missouri income tax return.
LINE 4 — TOTAL ADDITIONS
Add Lines 1 through 3. Enter the totals on
Form MO-A, Part 1, Line 4 and on Form
MO-1040, Line 2.
LINE 5 — INTEREST ON EXEMPT
FEDERAL OBLIGATIONS
Interest from direct obligations of the U.S.
Government, such as U.S. savings bonds,
U.S. treasury bills, bonds, and notes is
exempt from state taxation under the laws of
the United States. Attach a detailed list or
all Federal Form 1099(s). Taxpayers who
claim exclusion for interest from direct U.S.
obligations must identify the specific securities
owned, e.g., “U.S. savings bond”. A
general description such as “interest on U.S.
obligation” or “U.S. Government securities”
is not acceptable. (See Regulation 12 CSR
10-2.150 for the taxability of various U.S.
Government related obligations.) Failure to
identify the specific security will result in
the disallowance of the deduction.
A federally taxed distribution received from a mutual fund investing exclusively in direct U.S. Government obligations is exempt. If the mutual fund invests in both exempt (direct) and non-exempt (indirect) federal obligations, the deduction allowed will be the distribution received from the mutual fund attributable to the interest on the direct U.S. Government obligations, as determined by the mutual fund. Attach a copy of the year-end statement received from the mutual fund showing either the amount of monies received or the percentage of funds received from direct U.S. Government obligations, or a summary statement received from the mutual fund which clearly identifies the exempt and non-exempt portions of the U.S. Government obligation interest. The statement does not need to list each obligation separately. Failure to attach the requested document will result in the disallowance of the deduction.
To arrive at the amount of related expenses, you may use actual expenses or a reasonable estimate. In general, you should use the same or similar method used to compute related expenses for federal income tax purposes, provided that the method reasonably reflects related expenses for Missouri-exempt income.
If you fail to compute reasonable related expenses, the Director of Revenue will make an adjustment based on the best information made available. If sufficient information is not made available or if your records do not provide sufficient information, the Director of Revenue will use the following formula to compute related expenses:
Exempt income/Total income x Expense items = Reduction to exempt income
The principal expense item in this formula is interest expense; however, the Director of Revenue may include other expense items because of their direct relationship to the production of exempt income. You may propose an alternative method provided that it properly reflects the amount of related expenses.
Enter the amount of any state income tax refund included in your federal adjusted gross income on Form MO-1040, Line 1 (from Federal Form 1040, Line 10). Attach a copy of Federal Form 1040 (pages 1 and 2).
Enter negative adjustments (subtractions), reported from partnerships, fiduciaries, and S corporations. The partnership, fiduciary, and S corporation must notify you of the amount of any such adjustment (subtraction) to which you are entitled. Check the boxes applicable on Line 8 and attach a copy of the notification received. Failure to attach a copy of the notification furnished to you will result in the disallowance of the modification.
Railroad Retirement Benefits Administered by the Railroad Retirement Board, such as all Tier I and Tier II benefits and any railroad retirement sick pay, disability, and unemployment benefits, included in federal adjusted gross income (Form MO-1040, Line 1), are exempt from state taxation. If you have other sources of negative adjustments, indicate the source on the line provided.
Other sources of negative adjustments may be:
1. Contributions into a Missouri Individual Medical Account (IMA). Contributions that were made by your employer into an Individual Medical Account (IMA) and used to pay your health care expenses are exempt from Missouriincome tax.
The interest income earned on the IMA account is also exempt from Missouri income tax. The IMA contribution is identified in Box 14 of your Form W-2, Wage and Tax Statement. Reduce the amount of contributions by the amount of medical and dental expenses deducted on Federal Form 1040, Schedule A, Line 4, but paid for by the IMA and included in Missouri itemized deductions.
2. Additional Capital Gain Deduction Due to Difference in Basis. If during the taxable year you realized a gain from the sale of property or other capital assets that had a higher tax basis for Missouri tax purposes than for federal tax purposes, you may exclude the gain or the difference in the basis of the property so disposed, whichever is smaller. If the gain was considered a long-term capital gain for federal income tax purposes, the exclusion is limited to the gain or 50 percent of the difference, whichever is smaller. No difference in basis can be claimed for any property obtained after December 31, 1972. If your basis for Missouri purposes is less than the basis for federal income tax purposes, no adjustment is required.
3. Accumulation Distribution. If during 2003, you received a distribution as beneficiary of a trust that was made from accumulated earnings of prior years and you filed Federal Form 4970, the amount may be excluded from Missouri income to the extent that it was reported in your federal adjusted gross income.
4. Capital Gain Exclusion on Sale of Low Income Housing. If during 2003, you sold a federally subsidized (HUD) low income housing project to a nonprofit or governmental organization, and at least 40 percent of the units are occupied by persons or families having incomes of 60 percent or less of the median income, you may exclude 25 percent of the capital gain from Missouri tax. However, the buyer of the property must agree to preserve or increase the low income occupancy of the project. To use this exclusion, enter as "other" 25 percent of the capital gain reported on your Federal Form 1040. Attach a copy of your Federal Form 1040 (pages 1 and 2), Federal Form 4797, and an explanation.
5. Family Development Account. A family development account holder may subtract the amount of annual deposits made to the account (not to exceed $2,000). Approved withdrawals from the family development account are also exempt from state tax. Interest earned by a family development account is exempt from state taxation and may be subtracted from an account holder's federal adjusted gross income. Any money withdrawn for an unapproved use is subject to tax. Attach proper certification and a copy of your Form 1099.
6. Federally Taxable-Missouri Exempt Obligations. The amount of any bond issued by the Missouri Higher Education Loan Authority (MOHELA) including interest or proceeds resulting from the sale of the bond is exempt from Missouri tax. If the amount is included in federal adjusted gross income, the amount can be subtracted for Missouri tax purposes pursuant to Section 173.440, RSMo.
The state of Missouri allows a subtraction from federal adjusted gross income for the amount of annual contributions made to the Missouri Savings for Tuition Program (MO$T) and/or qualified 529 plan administered by the Missouri Higher Education Deposit Program. The maximum annual exempt contribution per taxpayer is $8,000. The MO$T subtraction cannot result in a negative Missouri adjusted gross income for either taxpayer. If you are a participant claiming a subtraction for a contribution made to the savings program, you must attach your statement provided by the program manager. The MO$T statement must be in the name of the taxpayer claiming the subtraction.
If you purchased an asset between July 1, 2002, and June 30, 2003, and you elected to use the 30 percent depreciation on your federal return, you may be able to subtract a portion of the depreciation. Enter the additional depreciation created by the Job Creation and Worker Assistance Act previously added back in prior years to the extent allowable by Missouri Law (RSMo, 143.121). This amount is computed by figuring the allowable depreciation/Section 179 expense prior to the Job Creation and Worker Assistance Act less the depreciation/Section 179 taken on your federal return. If you have previously taken an addition modification for a qualifying property, but have sold or disposed of the property during the taxable year, check the box on Line 9 and take a subtraction for the amount not previously recovered. More information and examples can be found on the department’s web site at www.dor.mo.gov/tax.
Add Lines 5, 6, 7, 8, and 9. Enter the total
on Form MO-A, Part 1, Line 10 and on Form
MO-1040, Line 4.
Note: Do not include income earned in
other states on Line 10. Complete Form
MO-NRI (Missouri Income Percentage) or
Form MO-CR (Credit for Income Taxes Paid
to Other States or Political Subdivisions).
See Form MO-1040, Line 25 or Line 26.
You cannot itemize your Missouri deductions if you took the standard deduction on your federal return. See Page 4, Line 14. You must itemize your Missouri deductions if you were required to itemize on your federal return.
Include your total federal itemized deductions from Federal Form 1040, Line 39, 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.
Social security tax is the amount in the social security tax withheld box on your Form W-2(s). This amount cannot exceed $5,450. Medicare is the amount in the Medicare tax withheld box on your 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 2004. This amount cannot
exceed $8,640. (Tier I maximum of
$5,450 and Tier II maximum of $3,190.)
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 66, or, if only one employer, the amount refunded by the employer.
Include as your self-employment tax the amount from Federal Form 1040, Line 30.
Include the amount of income taxes from
Federal Form 1040, Schedule A, Line 5. If
you checked Box 5b (general sales taxes)
enter zero and skip to Line 10. The
amount you paid in state income taxes
included in your federal itemized deductions,
must be subtracted to determine
Missouri itemized deductions.
If your federal adjusted gross income
from Federal Form 1040, Line 36, is
greater than $142,700 ($71,350 for married
filing separate), skip Lines 8 and 9.
Complete the Worksheet for Line 10 to
determine the correct amount to subtract.
If you do not complete the worksheet,
your Missouri itemized deductions
will be lower than they should be, and
you will pay too much tax.
If you entered an amount on Line 8 and
you live or work in the Kansas City or St.
Louis area, you may have included earnings
taxes. Include on Line 9 the amount
of earnings taxes withheld shown on Form
W-2(s). A diagram showing the location of this information on the Form W-2 is available in the PDF version of these Instructions.
If your total Missouri itemized deductions are less than your standard deduction (see Page 7, Line 14), you should take the standard deduction on the front of Form MO-1040, Line 14, unless you were required to itemize your federal deductions.
Include the taxable amount of your 2004 social security benefits. See below to locate your social security benefits on your federal return.
Federal Form 1040A-Line 14b
Federal Form 1040-Line 20b
Include the total amount of taxable pension received in 2004. See the following to determine the taxable amount on your federal return:
Federal Form 1040A-Pension amount included on Lines 11b and 12b
Federal Form 1040-Pension amount included on Lines 15b and 16b
Do not include any payments from social security benefits or railroad retirement payments on this line. (Exception: If you are 100 percent disabled, you may consider railroad retirement as a taxable pension.)
Each recipient's total pension exemption cannot exceed $6,000. Enter the amount from Line 6Y or $6,000, whichever is less. Repeat for Line 6S.
Your pension exemption must be reduced by the amount your income exceeds the income limitations. Your total pension exemption cannot exceed $6,000 or $12,000 if filing combined and both you and your spouse have pensions.
Form MO-NFT is only for corporations. Complete Form MO-NFT and attach to your individual income tax return (Form MO-1040) if your corporation's assets or apportioned assets are $1,000,000 or less and no corporation franchise tax is due. Note: If a corporation fails or neglects to file a Missouri corporation franchise tax report pursuant to Chapter 147, the Director of Revenue will notify the Secretary of State to begin administrative dissolution proceedings.
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. If your form has a 2-D barcode, please send the forms to the appropriate P.O. Box for 2-D barcode returns.
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.
Adair Co. R-I (Novinger). . 365
Adair Co. R-II (Brashear). . 045
Adrian R-III .. 001
Advance R-IV .. 002
Affton 101 .. 003
Albany R-III .. 004
Altenburg 48 .. 005
Alton R-IV .. 006
Appleton City R-II .. 008
Arcadia Valley R-II (Ironton) .. 009
Ash Grove R-IV .. 011
Atlanta C-3 .. 012
Aurora R-VIII .. 013
Ava R-I .. 014
Avenue City R-IX .. 015
Avilla R-XIII .. 016
Bakersfield R-IV .. 017
Ballard R-II .. 018
Bayless .. 019
Bell City R-II .. 020
Belleview R-III .. 022
Belton 124 .. 023
Bernie R-XIII .. 025
Bevier C-4 .. 026
Billings R-IV .. 029
Bismarck R-V .. 030
Blackwater R-II .. 031
Bloomfield R-XIV .. 033
Blue Eye R-V .. 034
Blue Springs R-IV .. 035
Bolivar R-I .. 037
Boncl R-X .. 038
Boone Co. R-IV (Hallsville) .. 186
Boonville R-I .. 039
Bosworth R-V .. 040
Bowling Green R-I .. 042
Bradleyville R-I .. 043
Branson R-IV .. 044
Braymer C-4 .. 046
Breckenridge R-I .. 047
Brentwood .. 048
Bronaugh R-VII .. 049
Brookfield R-III .. 050
Brunswick R-II .. 052
Buchanan Co. R-IV (DeKalb) .. 115
Bucklin R-II .. 053
Bunker R-III .. 055
Butler R-V .. 056
Cabool R-IV .. 057
Cainsville R-I .. 058
Calhoun R-VIII .. 059
Callao C-8 .. 061
Camdenton R-III .. 062
Cameron R-I .. 063
Campbell R-II .. 064
Canton R-V .. 065
Cape Girardeau 63 .. 066
Carl Junction R-I .. 067
Carrollton R-VII .. 068
Carthage R-IX .. 069
Caruthersville 18 .. 070
Cass Co. R-V .. 010
Cassville R-IV .. 071
Center 58 (Jackson County) .. 074
Centerville R-I .. 077
Central R-III (Park Hills) . . 480
Centralia R-VI .. 079
Chadwick R-I .. 080
Chaffee R-II .. 081
Charleston R-I .. 083
Chilhowee R-IV .. 084
Chillicothe R-II .. 085
Clark Co. R-I (Kahoka) .. 230
Clarksburg C-2 .. 087
Clarkton C-4 .. 088
Clayton .. 089
Clearwater R-I .. 090
Clever R-V .. 091
Climax Springs R-IV .. 092
Clinton .. 093
Clinton Co. R-III (Plattsburg) .. 397
Cole Camp R-I .. 096
Cole Co. R-I (Russellville) .. 432
Cole Co. R-II (RFD, Jefferson City) .. 097
Cole Co. R-V (Eugene) .. 136
Columbia 93 .. 098
Community R-VI .. 099
Concordia R-II .. 101
Cooper Co. R-IV (Bunceton) .. 054
Cooter R-IV .. 103
Couch R-I .. 104
Cowgill R-VI .. 105
Craig R-III .. 106
Crane R-III .. 107
Crawford Co. R-I (Bourbon) .. 041
Crawford Co. R-II (Cuba) .. 108
Crocker R-II .. 109
Crystal City 47 .. 110
Dadeville R-II .. 111
Dallas Co. R-I (Buffalo) . . 112
Davis R-XII .. 113
Delta C-7 (Deering) .. 385
Delta R-V .. 116
Dent-Phelps R-III (RFD, Salem) .. 117
DeSoto 73 .. 114
Dexter R-XI .. 118
Diamond R-IV .. 119
Dixon R-I .. 120
Doniphan R-I .. 121
Dora R-III .. 122
Drexel R-IV .. 123
Dunklin R-V (Jefferson Co.) .. 124
East Buchanan Co. C-I (Gower) .. 125
East Carter Co. R-II (Ellsinore) .. 126
East Lynne 40 .. 127
East Newton Co. R-VI .. 128
East Prairie R-II .. 129
El Dorado Springs R-II .. 131
Eldon R-I .. 132
Elsberry R-II .. 134
Eminence R-I .. 135
Everton R-III .. 137
Excelsior Springs 40 .. 138
Exeter R-VI .. 139
Fair Grove R-X .. 140
Fair Play R-II .. 141
Fairfax R-III .. 142
Fairview R-XI .. 144
Farmington R-VII .. 146
Fayette R-III .. 147
Ferguson-Florissant R-II . . 148
Festus R-VI .. 149
Fordland R-III .. 151
Forsyth R-III .. 152
Fort Osage R-I (Route 2, Independence) .. 153
Fort Zumwalt R-II .. 154
Fox C-6 (Arnold) .. 155
Francis-Howell (R-III) .. 156
Franklin Co. R-II (RFD, New Haven) .. 157
Fredericktown R-I .. 158
Fulton 58 .. 159
Gainesville R-V .. 160
Galena R-II .. 161
Gallatin R-V .. 162
Gasconade C-4 (Falcon) .. 163
Gasconade Co. R-I (Hermann) .. 197
Gasconade Co. R-II (Owensville) .. 376
Gideon 37 .. 165
Gilliam C-4 .. 166
Gilman City R-IV .. 167
Glenwood R-VIII .. 169
Golden City R-III .. 171
Gorin R-III .. 172
Grain Valley R-V .. 173
Grandview C-4 (Jackson Co.) .. 174
Grandview R-II (Jefferson Co.) .. 175
Green City R-I .. 177
Green Forest R-II .. 178
Green Ridge R-VIII .. 179
Greene Co. R-VIII (Rogersville) .. 277
Greenfield R-IV .. 180
Greenville R-II .. 181
Grundy Co. R-V (Galt) .. 182
Hale R-I .. 184
Halfway R-III .. 185
Hamilton R-II .. 187
Hancock Place .. 188
Hannibal 60 .. 189
Hardeman R-X .. 190
Hardin-Central C-2 .. 191
Harrisburg R-VIII .. 192
Harrisonville R-IX .. 193
Hartville R-II .. 194
Hayti R-II .. 195
Hazelwood .. 196
Henry Co. R-I (Windsor) . .. 553
Hermitage R-IV .. 198
Hickman Mills C-1 .. 200
Hickory Co. R-I (Urbana) .. 201
Higbee R-VIII .. 202
High Point R-III .. 203
Hillsboro R-III .. 204
Holcomb R-III .. 205
Holden R-III .. 206
Holliday C-2 .. 207
Hollister R-V .. 208
Houston R-I .. 209
Howard Co. R-II (Glasgow) .. 168
Howell Valley R-I .. 210
Hudson R-IX .. 211
Humansville R-IV .. 212
Hume R-VIII .. 213
Hurley R-I .. 214
Iberia R-V .. 215
Independence 30 .. 217
Iron Co. C-4 (Viburnum) .. 218
Jackson R-II .. 219
Jasper Co. R-V .. 222
Jefferson C-123 (Nodaway Co.) .. 223
Jefferson City .. 224
Jefferson Co. R-VII (RFD, Festus) .. 225
Jennings .. 227
Johnson Co. R-VII .. 571
Joplin R-VIII .. 228
Junction Hill C-12 .. 229
Kansas City 33 .. 231
Kearney R-I .. 232
Kelso C-7 .. 233
Kennett 39 .. 234
Keytesville R-III .. 235
King City R-I .. 236
Kingston 42 (Caldwell Co.) .. 238
Kingston K-14 (Washington Co.) .. 237
Kingsville R-I .. 239
Kirbyville R-VI .. 240
Kirksville R-III .. 241
Kirkwood R-VII .. 242
Knob Noster R-VIII .. 244
Knox Co. R-I (Edina) .. 245
Laclede Co. C-5 (RFD, Lebanon) .. 247
Laclede Co. R-I (Conway) .. 102
Ladue (St. Louis Co.) .. 248
Lafayette Co. C-1 (Higginsville) .. 249
Lakeland R-III (Deepwater) .. 251
Lamar R-I .. 252
LaMonte R-IV .. 253
LaPlata R-II .. 285
Laquey R-V .. 254
Laredo R-VII .. 255
Lathrop R-II .. 257
Lawson R-XIV .. 258
Lebanon R-III .. 260
Lee's Summit R-VII .. 261
Leesville R-IX .. 262
Leeton R-X .. 263
Leopold R-III .. 264
Lesterville R-IV .. 265
Lewis Co. C-1 (Ewing) .. 266
Lexington R-V .. 267
Liberal R-II .. 268
Liberty 53 .. 269
Licking R-VIII .. 271
Lincoln R-II .. 272
Lindbergh R-VIII .. 273
Linn Co. R-I (Purdin) .. 572
Livingston Co. R-III (Chula) .. 275
Lockwood R-I .. 276
Lone Jack C-6 .. 278
Lonedell R-XIV .. 279
Louisiana R-II .. 280
Luray 33 .. 281
Lutie R-VI .. 282
Macks Creek R-V .. 283
Macon Co. R-I (Macon) .. 284
Macon Co. R-IV (New Cambria) .. 286
Madison C-3 .. 287
Malden R-I .. 288
Malta Bend R-V .. 289
Manes R-V .. 290
Mansfield R-IV .. 291
Maplewood-Richmond Heights .. 292
Marceline R-V .. 293
Maries Co. R-I (Vienna) . . 524
Maries Co. R-II (Belle) .. 021
Marion C. Early R-V (Morrisville) .. 294
Marion Co. R-II .. 295
Marionville R-IX .. 296
Mark Twain R-VIII .. 297
Marquand-Zion R-VI .. 298
Marshall .. 299
Marshfield R-I .. 300
Maryville R-II .. 302
Maysville R-I .. 303
McDonald Co. R-I (Anderson) .. 304
Meadow Heights R-II .. 305
Meadville R-IV .. 306
Mehlville R-IX .. 307
Meramec Valley R-III .. 308
Mexico 59 .. 310
Miami R-I (Bates Co.) .. 311
Miami R-I (Saline Co.) .. 312
Mid-Buchanan Co. R-V (Faucett) .. 313
Middle Grove C-1 .. 314
Midway R-I .. 316
Milan C-2 .. 317
Miller Co. R-III (Tuscumbia) .. 511
Miller R-II .. 318
Mirabile C-1 .. 319
Missouri City 56 .. 320
Moberly .. 321
Monett R-I .. 322
Moniteau Co. C-I (Jamestown) .. 221
Moniteau Co. R-I (California) .. 060
Moniteau Co. R-V (Latham) .. 256
Moniteau Co. R-VI (Tipton) .. 507
Monroe City R-I .. 323
Montgomery Co. R-II (Montgomery City) .. 324
Montrose R-XIV .. 325
Morgan Co. R-I (Stover) . . 491
Morgan Co. R-II (Versailles) .. 523
Mound City R-II .. 327
Mountain Grove R-III .. 328
Mountain View-Birch Tree R-III .. 329
Mt. Vernon R-V .. 330
Naylor R-II .. 331
Neelyville R-IV .. 332
Nell Holcomb R-IV .. 333
Neosho R-V .. 334
Nevada R-V .. 335
New Bloomfield R-III .. 336
New Franklin R-I .. 337
New Haven (Franklin Co.) .. 338
New Madrid Co. R-I .. 340
New York R-IV .. 341
Newburg R-II .. 342
Newtown-Harris R-III .. 343
Niangua R-V .. 344
Nixa R-II .. 345
Nodaway-Holt R-VII (Graham) .. 346
Nonresident .. 347
Norborne R-VIII .. 348
Normandy .. 349
North Andrew Co. R-VI (Rosendale) .. 350
North Callaway R-I (Kingdom City) .. 351
North Daviess R-III .. 220
North Harrison R-III (Eagleville) .. 353
North Kansas City 74 .. 354
North Mercer Co. R-III (Mercer) .. 355
North Nodaway Co. R-VI (Hopkins) .. 356
North Pemiscot Co. R-I (Wardell) .. 357
North Platte Co. R-I (Dearborn) .. 358
North St. Francois Co. R-I (Bonne Terre) .. 352
North Wood R-IV .. 359
Northeast Nodaway Co. R-V (Ravenwood) .. 360
Northeast Randolph Co. R-IV (Cairo) .. 361
Northeast Vernon Co. R-I (Walker) .. 526
Northwest R-I (High Ridge) .. 362
Northwestern R-I (Mendon) .. 363
Norwood R-I .. 364
Oak Grove R-VI .. 366
Oak Hill R-I .. 367
Oak Ridge R-VI .. 368
Odessa R-VII .. 369
Oran R-III .. 370
Orearville R-IV .. 371
Oregon-HowelI R-III .. 246
Orrick R-XI .. 372
Osage Co. R-I (Chamois) . .. 082
Osage Co. R-II (Linn) .. 274
Osage Co. R-III (Westphalia) .. 544
Osborn R-O .. 373
Osceola .. 374
Otterville R-VI .. 375
Ozark R-VI .. 377
Palmyra R-I .. 378
Paris R-II .. 379
Park Hill .. 380
Parkway C-2 .. 381
Pattonsburg R-II .. 382
Pattonville R-III .. 383
Pemiscot Co. R-III (RFD, Caruthersville) .. 386
Pemiscot Co. Special School Dist .. 576
Perry Co. 32 .. 387
Pettis Co. R-V (Hughesville) .. 389
Pettis Co. R-XII (RFD, Sedalia) .. 390
Phelps Co. R-III (Edgar Springs) .. 130
Pierce City R-VI .. 391
Pike Co. R-III (Clarksville) . .. 392
Pilot Grove C-4 .. 393
Plainview R-VIII .. 394
Plato R-V .. 395
Platte Co. R-III (Platte City) .. 396
Pleasant Hill R-III .. 398
Pleasant Hope R-VI .. 399
Pleasant View R-VI .. 400
Polo R-VII .. 401
Poplar Bluff R-I .. 402
Portageville .. 574
Potosi R-III .. 403
Prairie Home R-V .. 404
Princeton R-V .. 405
Pulaski Co. R-IV (Richland) .. 420
Purdy R-II .. 406
Putnam Co R-1 .. 516
Puxico R-VIII .. 407
Ralls Co. R-II (Center) .. 408
Raymondville R-VII .. 410
Raymore-Peculiar R-II .. 411
Raytown C-2 .. 412
Reeds Spring R-IV .. 413
Renick R-V .. 414
Republic R-III (Republic) .. 415
Revere C-3 .. 416
Rich Hill R-IV .. 417
Richards R-V .. 418
Richland R-I (Stoddard Co.) .. 419
Richmond R-XVI .. 421
Richwoods R-VII .. 422
Ridgeway R-V .. 423
Ripley Co. R-III (Gatewood) .. 164
Ripley Co. R-IV (RFD, Doniphan) .. 424
Risco R-II .. 425
Ritenour .. 426
Riverview Gardens .. 427
Rock Port R-II .. 428
Rockwood R-VI .. 429
Rolla 31 .. 430
Roscoe C-I .. 431
Salem R-80 .. 434
Santa Fe R-X (Alma) .. 250
Sarcoxie R-II .. 436
Savannah R-III .. 437
School of the Osage R-II . .. 439
Schuyler Co. R-I .. 440
Scotland Co. R-I (Memphis) .. 441
Scott City R-I .. 573
Scott Co. Central (Sikeston) .. 443
Scott Co. R-IV (Benton) . . 442
Sedalia 200 .. 444
Senath Hornesville C-8 . . 445
Seneca R-VII .. 446
Seymour R-II .. 447
Shawnee R-III .. 448
Shelby Co. C-1 (Shelbyville) .. 449
Shelby Co. R-IV (Shelbina) .. 450
Sheldon R-VIII .. 451
Shell Knob 78 .. 452
Sherwood Cass R-VIII (Creighton) .. 453
Sikeston R-VI .. 454
Silex R-I .. 455
Skyline R-II .. 456
Slater .. 457
Smithton R-VI .. 458
Smithville R-II .. 459
South Callaway R-II (Mokane) .. 460
South Harrison Co. R-II (Bethany) .. 461
South Holt Co. R-I (Oregon) .. 462
South Iron Co. R-I (Annapolis) .. 463
South Nodaway Co. R-IV (Barnard) .. 464
South Pemiscot Co. R-V (Steele) .. 465
Southern Boone Co. R-I . .. 466
Southern Reynolds Co. R-II .. 467
Southland C-9 (Cardwell) .. 468
Southwest Livingston Co. R-I .. 469
Southwest R-V (Barry Co.) .. 470
Sparta R-III .. 471
Special School District of St. Louis Co .. 577
Spickard R-II .. 472
Spokane R-VII .. 473
Spring Bluff R-XV .. 474
Springfield R-XII .. 475
St. Charles Co. R-V (Orchard Farm) .. 477
St. Charles R-VI .. 476
St. Clair R-XIII .. 478
St. Elizabeth R-IV .. 479
St. James R-I .. 481
St. Joseph .. 482
St. Louis City .. 483
Stanberry R-II .. 484
Ste. Genevieve Co. R-II . . 485
Steelville R-III .. 486
Stet R-XV .. 487
Stewartsville C-2 .. 488
Stockton R-I .. 489
Stoutland R-II .. 490
Strafford R-VI .. 492
Strain-Japan R-XVI .. 575
Salisbury R-IV .. 435
Strasburg C-3 .. 494
Sturgeon R-V .. 495
Success R-VI .. 496
Sullivan C-2 .. 497
Summersville R-II .. 498
Sunrise R-IX .. 499
Swedeborg R-III .. 500
Sweet Springs R-VII .. 501
Taneyville R-II .. 502
Tarkio R-I .. 503
Thayer R-II .. 504
Thornfield R-I .. 505
Tina-Avalon R-II .. 506
Trenton R-IX .. 508
Tri-County R-VII (Jamesport) .. 509
Troy R-III .. 510
Twin Rivers R-X (Broseley) .. 512
Union R-XI (Franklin Co.) .. 514
Union Star R-II .. 515
University City .. 517
Valley Park .. 518
Valley R-VI (Caledonia) . . 519
Van Buren R-1 .. 520
Van-Far R-I .. 521
Verona R-VII .. 522
Walnut Grove R-V .. 527
Warren Co. R-III (Warrenton) .. 529
Warrensburg R-VI .. 528
Warsaw R-IX .. 530
Washington .. 531
Waynesville R-VI .. 532
Weaubleau R-III .. 533
Webb City R-VII .. 534
Webster Groves .. 535
Wellington-Napoleon R-IX .. 536
Wellston .. 537
Wellsville-Middletown R-I .. 538
Wentzville R-IV .. 539
West Nodaway Co. R-I (Burlington Junction) .. 540
West Plains R-VII .. 541
West Platte Co. R-II (Weston) .. 542
West St. Francois Co. R-IV (Leadwood) .. 570
Westran R-I .. 545
Westview C-6 .. 546
Wheatland R-II .. 547
Wheaton R-III .. 548
Willard R-II .. 550
Willow Springs R-IV .. 551
Windsor C-1 (Jefferson Co.) .. 552
Winfield R-IV .. 554
Winona R-III .. 555
Winston R-VI .. 556
Woodland R-IV .. 557
Worth Co. R-III .. 558
Wright City R-II .. 559
Wyaconda C-1 .. 560
Zalma R-V .. 561
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.
Missouri Department of Revenue Tax Assistance Centers are available to help you. 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
During the current operating budget year, the state of Missouri's budget, less refunds, is $17,892,508,310.
Income - Where it will come from
General Revenue ... $6,748,428,759
Federal Funds ... $6,274,124,285
Other Funds ... $4,869,955,266
Total Fiscal Year 2004 State of Missouri Budget ... $17,892,508,310
Percentages
Federal Funds ... 35.1%
Individual Income ... 23.3%
Miscellaneous Revenues ... 15.4%
Sales and Use Tax ... 11.1%
Highway and Road Funds ... 10.6%
All Other Sources ... 2.2%
Lottery and Gaming Proceeds ... 1.1%
Corporate Income Tax and Corporate Franchise Tax ... 1.0%
Liquor and Beer Tax ... 0.2%
According to Governing Magazine Sourc Book 2003, Missouri ranks 44th in state taxes as a percent of personal income.