Federal Income Tax Deduction

The State of Missouri allows a deduction on your individual income tax return for the amount of federal tax you paid. The deduction is for the amount actually paid as indicated on your Federal Form and NOT the amount withheld by your employer that is listed on your Form W-2.

Do not use the amount of federal tax withheld from your Form W-2. You should use the Line references provided in the instructions to figure your federal income tax deduction. If you received an earned income credit, it must be subtracted from your federal tax to calculate your Missouri deduction.

Get your federal income tax deduction from your Federal Form!

Use the following Line references:

  • Federal Form 1040EZ - Line 10 minus Line 8a
  • Federal Form 1040A - Line 35 minus Lines 38a, 40, and any alternative minimum tax included in Line 28
  • Federal Form 1040 - Line 55 minus Lines 45, 64a, 66, 67, and amounts from Forms 8801, 8839, and 8885 on Line 71
  • Federal Form 1040X - Line 8 minus Lines 13 and 14, except amounts from Forms 2439 and 4136

The federal income tax deduction is often figured incorrectly. If you figure the deduction incorrectly, the processing of your return will be delayed! If you need help figuring your deduction, email us!

Amounts Included in Other Federal Tax

Section 143.171, RSMo includes provisions for a deduction of the federal tax you pay other than the tax paid on ordinary income. If you have “other federal tax”, you must file a Form MO-1040 or file your return electronically. (You cannot claim a deduction for “other federal tax” on Missouri short forms.) If you did not file a Federal Form 1040, you do not qualify for the deduction for “other federal tax.”

Other Federal Tax

Enter the total amount of Lines 45, 47, 58, any first time home buyer credit repayment on Line 59a, and any recapture taxes included on Line 61 from Federal Form 1040. Enter the amount of alternative minimum tax included on Line 28 of Federal Form 1040A. For amended returns enter the other taxes reported on Line 9 of Federal Form 1040X except: do not include self-employment tax, FICA tax, or railroad retirement tax on this line.