Head of Household and Qualifying Widow(er) Credit FAQs

On Dec. 22, 2017, the federal government passed the Tax Cut and Jobs Act. This act made significant changes to the federal tax code, including the removal of personal exemptions and dependent deductions. As the state of Missouri bases the income tax calculation on an individual’s federal income tax return, the Missouri Department of Revenue made similar changes beginning with the 2018 tax year, by removing a number of exemptions and deductions from the calculation of the Missouri income tax.

The Department recently performed a subsequent review of Section 143.161.2 RSMo, with reference to the removal of the $1,400 deduction provided to individuals using the filing status of Head of Household or Qualifying Widow(er). The Department has determined to reestablish the deduction on the 2022 individual income tax return and to retroactively apply the deduction to tax years 2018 through 2021 to eligible filers.

You will receive a letter from the Department of Revenue that will display the eligible tax year(s) and the amount of the credit(s) that was calculated.

You will receive a letter from the Department of Revenue that will display the amount(s) of the credit(s) that was calculated and applied to the 2023 tax period.

If you do not have a filing requirement for tax year 2023, you may contact the Department to request a refund at:

• Phone: 573-751-7200
• Email: income@dor.mo.gov
• Mail: Missouri Department of Revenue, PO Box 385, Jefferson City, MO, 65105

The credit(s) will automatically be applied when you file your 2023 individual income tax return.

If you are due a refund on your 2023 tax return, the credit(s) will increase your refund amount. For example, if you are due a refund of $125 on your 2023 tax return and a $37 credit was applied to your 2023 tax period, you will receive a $162 refund.

If you owe on your 2023 tax return, the credit(s) will reduce your balance due. For example, if you owe $125 on your 2023 tax return and a $37 credit was applied to your 2023 tax period, you will owe $88.

If the credit(s) causes your balance due return to be overpaid, the amount of the overpayment will be refunded to you. For example, if you owe $25 on your 2023 tax return and a $37 credit was applied to your 2023 tax period, you will receive a $12 refund.

Contact the Department at:

• Phone: 573-751-7200
• Email: income@dor.mo.gov
• Mail: Missouri Department of Revenue, PO Box 385, Jefferson City, MO, 65105

You can claim the $1,400 deduction on Line 15 of Form MO-1040, or on Line 6 of MO-1040A.