The Missouri Mo 1040 form is the state’s individual income tax return used by residents to report their income and calculate their tax obligations. This form is essential for filing taxes accurately and ensuring compliance with state regulations. If you need assistance with filling out the form, click the button below.
The Missouri MO-1040 form serves as the individual income tax return for residents of Missouri, allowing them to report their income, claim deductions, and determine their tax liability for the year. This long-form version is specifically designed for those filing for the calendar year or a fiscal year that begins in 2008. Taxpayers must provide essential personal information, including their names, addresses, and Social Security numbers, along with details about their filing status and any applicable exemptions. The form includes sections for reporting federal adjusted gross income, calculating Missouri adjusted gross income, and applying various deductions, such as the standard deduction or itemized deductions. Additionally, taxpayers can contribute to specific trust funds aimed at supporting children, veterans, and the elderly. The MO-1040 also addresses tax credits, payments, and any amounts due or refundable. Understanding the components of this form is crucial for ensuring accurate filing and compliance with state tax regulations.
Form
MO-1040
2022 Individual Income
Tax Return - Long Form
For Calendar Year January 1 - December 31, 2022
Print in BLACK ink only and DO NOT STAPLE.
Amended Return
Composite Return
(For use by S corporations or Partnerships)
Federal Extension - Select this box if you have an approved federal extension. Attach a copy Federal Extension (Form 4868). If filing a fiscal year return enter the beginning and ending dates here.
Fiscal Year Beginning (MM/DD/YY)
Fiscal Year Ending (MM/DD/YY)
Vendor Code
Department Use Only
Filing Status
Single
Claimed as a Dependent
Married Filing Combined
0 0 1
Married Filing Separately
Head of Household
Qualifying Widow(er)
Age 62 through 64
Age 65 or Older
Blind
100% Disabled
Non-Obligated Spouse
Yourself
Spouse
Name
Address
Deceased
Social Security Number
in 2022 Spouse’s Social Security Number
in 2022
-
First Name
M.I.
Last Name
Suffix
Spouse’s First Name
Spouse’s Last Name
In Care Of Name (Attorney, Executor, Personal Representative, etc.)
Present Address (Include Apartment Number or Rural Route)
City, Town, or Post Office
State
ZIP Code
_
County of Residence
You may contribute to any one or all of the trust funds on Line 50. See pages 11-12 of the instructions for more trust fund information.
Missouri Medal of Honor Fund
Children’s Trust Fund
Veterans
Trust Fund
Elderly Home
Missouri
Delivered Meals
National Guard
Workers
Workers’
Memorial
Fund
LEAD
Childhood
Lead Testing
Missouri Military
Family Relief
General
Revenue
Organ Donor Program Fund
Kansas
City
Regional
Law
Enforcement
Foundation Fund
Soldiers
Military Museum
in St. Louis Fund
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MO-1040 Page 1
Yourself (Y)
Spouse (S)
1.
Federal adjusted gross income from federal return
.
1Y
00
1S
(see worksheet on page 7 of the instructions)
2.
Total additions (from Form MO-A, Part 1, Line 7)
2Y
2S
Income
3.
Total income - Add Lines 1 and 2
3Y
3S
4.
Total subtractions (from Form MO-A, Part 1, Line 18)
4Y
4S
5.
Missouri adjusted gross income - Subtract Line 4 from Line 3 . .
5Y
5S
6.
Total Missouri adjusted gross income - Add columns 5Y and 5S
. .
. . . . . . .
6
7. Income percentages - Divide columns 5Y and 5S by total on
%
7Y
7S
Line 6. (Must equal 100%)
8. Pension, Social Security and Social Security Disability exemption (from Form MO-A, Part 3,
8
Section D)
. . . . . . . . .
. . .
. . . .
.00
9.Tax from federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10.Other tax from federal return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11.Total tax from federal return. Do not enter federal income tax withheld.
12.Federal tax percentage – Enter the percentage based on your Missouri Adjusted Gross Income, Line 6. Use the chart below to find your percentage . . . . . . . . . . . . . . . . . . . . . . . .
9
10
11
12
Missouri Adjusted Gross Income Range, Line 6:
Federal Tax Percentage:
$25,000 or less
35%
Deductionsand
13.
$25,001 to $50,000
25%
Federal income tax deduction – Multiply Line 11 by the percentage on Line 12. Enter this
$50,001 to $100,000
15%
$100,001 to $125,000
5%
$125,001 or more
0%
Exemptions
• Married Filing Combined or Qualifying Widow(er)-$25,900
14
amount not to exceed $5,000 for an individual or $10,000 for combined filers
13
14.
Missouri standard deduction or itemized deductions. (If itemizing, See Form MO-A, Part 2)
• Single or Married Filing Separate-$12,950
• Head of Household-$19,400
15.
Additional Exemption for Head of Household and Qualified Widow(er)
15
16.
Long-term care insurance deduction .
. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . .
16
17.
Health care sharing ministry deduction
17
18.
Active Duty Military income deduction
18
19.
Inactive Duty Military income deduction
19
20.
Bring jobs home deduction
20
21.
Transportation facilities deduction
21
A. Port Cargo Expansion
B. International Trade Facility
C. Qualified Trade Activities
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22.
First time home buyers deduction.
A.
B.
22
23.
Long term dignity savings account deduction
. . . . .
. . . . . . . . . . . . .
23
Continued
24.
Foster parent tax deduction
24
. . . . . . . . . . . .
Deductions
25.
Total deductions - Add Lines 8 and 13 through 24
25
26.
Subtotal - Subtract Line 25 from Line 6
26
27.
Multiply Line 26 by appropriate percentages (%) on
27Y
27S
Lines 7Y and 7S
. . . . . . . . . . .
28.
Enterprise zone or rural empowerment zone income
28Y
28S
modification
Tax
29. Taxable income - Subtract Line 28 from Line 27 . . . . . . . . . . .
30. Tax (see tax chart on page 26 of the instructions). . . . . . . . . .
31. Resident credit - Attach Form MO-CR and other states’ income tax return(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32. Missouri income percentage - Enter 100% unless you are completing Form MO-NRI. Attach Form MO-NRI and a copy of your federal return if less than 100% . . . . . . . . . . . . .
33. Balance - Subtract Line 31 from Line 30; OR
multiply Line 30 by percentage on Line 32 . . . . . . . . . . . . . . .
34. Other taxes - Select box and attach federal form indicated.
Lump sum distribution (Form 4972)
Recapture of low income housing credit (Form 8611)
35. Subtotal - Add Lines 33 and 34 . . . . . . . . . . . . . . . . . . . . . . . .
29Y
30Y
31Y
32Y
33Y
34Y
35Y
29S
30S
31S
32S
33S
34S
35S
36.
Total Tax - Add Lines 35Y and 35S
36
37.
MISSOURI tax withheld - Attach Forms W-2 and 1099
37
38.
2022 Missouri estimated tax payments - Include overpayment from 2021 applied to 2022
38
Creditsand
40.
Missouri tax payments for nonresident entertainers - Attach Form MO-2ENT
40
39.
Missouri tax payments for nonresident partners or S corporation shareholders - Attach Forms
39
Payments
MO-2NR and MO-NRP
41.
Amount paid with Missouri extension of time to file (Form MO-60)
41
42.
Miscellaneous tax credits (from Form MO-TC, Line 13) - Attach Form MO-TC
42
43.
Property tax credit - Attach Form MO-PTS
43
44.
Total payments and credits - Add Lines 37 through 43
44
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MO-1040 Page 3
Skip Lines 45 through 47 if you are not filing an amended return.
45. Amount paid on original return
45
46. Overpayment as shown (or adjusted) on original return
46
Indicate Reason for Amending
Enter date of IRS report (MM/DD/YY)
Return
A. Federal audit
Enter year of loss (YY)
Amended
B. Net Operating Loss carryback
Enter year of credit (YY)
C. Investment tax credit carryback
Enter date of federal amended return, if filed. (MM/DD/YY)
D. Correction other than A, B, or C
47. Amended return total payments and credits - Add Lines 44 and 45; subtract Line 46.
Enter on Line 47
47
48. If Line 44, or if amended return, Line 47, is larger than Line 36, enter the difference.
Amount of OVERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
49. Amount of Line 48 to be applied to your 2023 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50. Enter the amount of your donation in the trust fund boxes below. See instructions for additional trust fund codes.
Refund
Children’s
50a. Trust Fund
50e. Memorial Fund
Organ Donor
50i. Program Fund
Additional
50m. Code
Amount
50b. Trust Fund
Lead
50f. Testing Fund
Kansas City
Regional Law
50j. Foundation Fund
50n. Code
50c.
50g.
50k.
Military Family
Relief Fund
Military
Museum in
St. Louis Fund
50d.
50h.
50l.
General Revenue Fund
MIssouri
Medal of
Honor Fund
Total Donation - Add amounts from Boxes 50a through 50n and enter here . . . . . . . . . . . . . . . . 50
51. Amount of Line 48 to be deposited into a Missouri 529 Education Plan (MOST)
account. Enter the total deposit amount from Form 5632 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
52. REFUND - Subtract Lines 49, 50, and 51 from Line 48 and enter here
52
Reserved
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MO-1040 Page 4
Amount Due
53.
If Line 36 is larger than Line 44 or Line 47, enter the difference.
Amount of UNDERPAYMENT
53
54.
Underpayment of estimated tax penalty - Attach Form MO-2210. Enter penalty amount here . . .
54
Select this box if you are a farmer exempt from the underpayment of estimated tax penalty.
55.AMOUNT DUE - Add Lines 53 and 54.
If you pay by check, you authorize the Department of Revenue to process the check
electronically. Any returned check may be presented again electronically
55
Signature
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s) below, I am providing the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of preparer (other than taxpayer) is based on all information of which he or she has knowledge. As provided in Chapter 143, RSMo., a penalty of up to $500 shall be imposed on any individual who files a frivolous return. I also declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit, or abatement if I employ such aliens. I am aware of any applicable reporting requirements of Section 135.805, RSMo, and the penalty provisions of Section 135.810, RSMo.
Date (MM/DD/YY)
Spouse’s Signature (If filing combined, BOTH must sign)
E-mail Address
Daytime Telephone
Preparer’s Signature
Preparer’s FEIN, SSN, or PTIN
Preparer’s Telephone
Preparer’s Address
I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer
or any member of the preparer’s firm
Yes
No
Did you pay a tax return preparer to complete your return, but the preparer failed to sign the return or provide
an Internal Revenue Service preparer tax identification number? If you marked yes, please insert the
preparer’s name, address, and phone number in the applicable sections of the signature block above
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A
FA
E10
DE
F
Form MO-1040 (Revised 12-2022)
Mail to: Balance Due:
Refund or No Amount Due:
Fax: (573) 522-1762
Missouri Department of Revenue
Email: incometaxprocessing@dor.mo.gov
P.O. Box 329
P.O. Box 500
Submission of Individual Income Tax Returns
Jefferson City, MO 65105-0329
Jefferson City, MO 65105-0500
Email: income@dor.mo.gov
Phone: (573) 751-7200
Phone: (573) 751-3505
Inquiry and correspondence
Ever served on active duty in the United States Armed Forces?
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/.
MO-1040 Page 5
Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information.
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