The Missouri Mo A form is used for making adjustments to individual income tax in Missouri. This form allows taxpayers to report modifications to their federal adjusted gross income, ensuring accurate state tax calculations. Completing this form is essential for those who need to adjust their income tax based on specific state regulations.
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The Missouri Form MO-A is an essential document for individuals filing their state income tax returns. This form allows taxpayers to make necessary adjustments to their federal adjusted gross income, ensuring that they accurately report their income and deductions as per Missouri state tax regulations. It consists of several key sections, including modifications to federal income, itemized deductions, and calculations for pension and social security exemptions. Taxpayers can use this form to add specific income types, such as interest on state and local obligations, or to subtract certain exemptions, like state income tax refunds. Additionally, it provides a detailed breakdown for those who itemize their deductions, requiring attachments of federal tax documents. Understanding how to complete Form MO-A can significantly impact a taxpayer's overall tax liability, making it crucial for anyone navigating Missouri's tax system to familiarize themselves with its requirements and instructions.
MISSOURI DEPARTMENT OF REVENUE
INDIVIDUAL INCOME TAX ADJUSTMENTS
2008
FORM
MO-A
Attachment Sequence No. 1040-01
ATTACH TO FORM MO-1040.
ATTACH YOUR FEDERAL RETURN. See information
beginning on page 11 to assist you in completing this form.
LAST NAME
FIRST NAME
INITIAL
SOCIAL SECURITY NO.
SPOUSE’S LAST NAME
SPOUSE’S SOCIAL SECURITY NO.
PART 1 — MISSOURI MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME (SEE PAGE 11).
ADDITIONS
Y—YOURSELF
S—SPOUSE
1.
Interest on state and local obligations other than Missouri source (reduced by related expenses
00
if expenses were over $500) . . . .
. . . . . . . . . . . . . . .
. . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . .
1Y
1S
2.
Partnership;
Fiduciary;
S corporation;
Net Operating Loss (Carryback/Carryforward);
Other (description)
2Y
2S
3. Nonqualified distribution received from a qualified 529 plan (higher education savings program)
withdrawn early or not used for qualified higher education expenses
3Y
3S
4.
. . . . . . . . .Food Pantry contributions included on federal Schedule A
4Y
4S
5.
Nonresident Property Tax
5Y
5S
6.
TOTAL ADDITIONS — Add Lines 1, 2, 3, 4, and 5. Enter here and on Form MO-1040, Line 2. . .
6Y
6S
SUBTRACTIONS
7.
Interest from exempt federal obligations included in federal adjusted gross income (reduced by
related expenses if expenses were over $500). Attach a detailed list or all federal Form 1099(s).
7Y
7S
8.
Any state income tax refund included in federal adjusted gross income
8Y
8S
9.
Railroad retirement benefits;
Net Operating Loss;
Military (nonresident)
Combat pay included in federal adjusted gross income;
Attach supporting documentation.
9Y
9S
10.
Exempt contributions made to a qualified 529 plan (higher education savings program)
10Y
10S
11.
Qualified Health Insurance Premiums
11Y
11S
12.
Missouri depreciation adjustment (Section 143.121, RSMo)
. . . . . . . . . . . . . . . . . . . .Sold or disposed property previously taken as addition modification
12Y
12S
13.
TOTAL SUBTRACTIONS — Add Lines 7, 8, 9, 10, 11 and 12. Enter here and on Form MO-1040, Line 4. . .
13Y
13S
PART 2 — MISSOURI ITEMIZED DEDUCTIONS — Complete this section only if you itemize deductions on your federal return. Attach a copy of your federal Form 1040 (pages 1 and 2) and federal Schedule A.
. . . .Total federal itemized deductions from federal Form 1040, Line 40
. . .
. . . . .
. . . . . . . . . .
.
. .
1
(FICA) — yourself — Social security $
+
Medicare $
2
3.
(FICA) — spouse — Social security $
3
4
Railroad retirement tax — yourself (Tier I and Tier II) $
Railroad retirement tax — spouse (Tier I and Tier II) $
5
Self-employment tax — Amount from federal Form 1040, Line 27 . .
. . . . . . . . . . .
. . . .
. . . . . . .
6
TOTAL — Add Lines 1 through 6
7
State and local income taxes — See instructions on Page 33
8
Earnings taxes included in Line 8
9
Net state income taxes — Subtract Line 9 from Line 8 or enter Line 8 from the worksheet below
10
MISSOURI ITEMIZED DEDUCTIONS — Subtract Line 10 from Line 7.
Enter here and on Form MO-1040, Line 14.
. . . . . .
11
NOTE: IF LINE 11 IS LESS THAN YOUR FEDERAL STANDARD DEDUCTION, SEE INFORMATION ON PAGE 7.
2 — 10
Complete this worksheet only if your federal adjusted gross income from federal Form 1040, Line 37 is more than $159,950 ($79,975 if married filing separate). If your federal adjusted gross income is less than or equal to these amounts, do not complete this worksheet. Attach a copy of your federal Itemized Deduction Worksheet (Page A-10 of federal Schedule A instructions).
WORKSHEET FOR PART STATE AND LOCAL INCOME TAXES, LINE
1.Enter amount from federal Itemized Deduction Worksheet, Line 3
(See page A-10 of federal Schedule A instructions.) If $0 or less, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.Enter amount from federal Itemized Deduction Worksheet, Line 11 (See federal Schedule A instructions.) . . . .
3.State and local income taxes from federal Form 1040, Schedule A, Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.Earnings taxes included on federal Form 1040, Schedule A, Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.Subtract Line 4 from Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.Divide Line 5 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.Multiply Line 2 by Line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.Subtract Line 7 from Line 5. Enter here and on Form MO-A, Part 2, Line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . .
%
MO 860-1881 (09-2008)
For Privacy Notice, see page 44 of the instructions.
PART 3
IF YOU CLAIM A PENSION OR SOCIAL SECURITY/SOCIAL SECURITY DISABILITY EXEMPTION, YOU MUST ATTACH A COPY OF YOUR FEDERAL RETURN (PAGES 1 AND 2) AND 1099-R(S), AND/OR SSA-1099(S).
PUBLIC PENSION CALCULATION — Public pensions are pensions received from any federal, state, or local government.
1. Enter your Missouri Adjusted Gross Income from Form MO-1040, Line 6, less taxable social security benefits from federal Form 1040A, Line 14b or federal Form 1040, Line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Select the appropriate filing status and enter amount on Line 2. Married filing combined — $100,000; Single, Head of Household, Married Filing Separate, and Qualifying Widower — $85,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0. . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter your total social security benefits from federal Form 1040A, Line 14a or federal Form 1040, Line 20a . . . . . . . . . . . . .
5. Enter your taxable social security benefits from federal Form 1040A, Line 14b or federal Form 1040, Line 20b . . . . . . . . . .
6. Non taxable social security benefits, subtract Line 5 from Line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. Enter taxable pension for each spouse from public sources from federal Form 1040A, Line 12b or federal Form 1040, Line 16b (public pensions and pensions from other than private sources) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8. Multiply Line 7 by 35%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. If amount on Line 8 is greater than $33,703 (maximum social security benefit), enter $33,703. If amount on Line 8
is less than $33,703, enter amount from Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Subtract Line 6 from Line 9. If Line 6 is greater than Line 9, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. Enter pension amount from Line 7 or $6,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12. Enter Line 10 or Line 11, whichever is greater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Add amounts on Lines 12Y and 12S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14. Total public pension, subtract Line 3 from Line 13. If Line 3 is greater than Line 13, enter $0 . . . . . . . . . . . . . . . . . . . . . . .
Y - YOURSELF
S - SPOUSE
13
14
PRIVATE PENSION CALCULATION — Private pensions are annuities, pensions, 401(K) plans, deferred compensation plans, self- employed retirement plans, and IRA’s funded by a private source.
1.Enter your Missouri Adjusted Gross Income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.Enter your taxable social security benefits from federal Form 1040A, Line 14b or federal Form 1040, Line 20b . . . . . . . . . .
3.Subtract Line 2 from Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.Select the appropriate filing status and enter the amount on Line 4: Married filing combined: $32,000; Single, Head of
Household and Qualifiying Widower: $25,000; Married Filing Separate: $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.Enter taxable pension for each spouse from private sources from federal Form 1040A, Lines 11b and 12b, or federal Form 1040, Lines 15b and 16b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.Enter the amounts from Line 6Y and 6S or $6,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.Add Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 . . . . . . . . . . . . . . . . . . . . . . . .
SOCIAL SECURITY OR SOCIAL SECURITY DISABILITY CALCULATION — To be eligible for social security deduction you must be 62 years of age by December 31 and have marked the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction.
2.Select the appropriate filing status and enter the amount on Line 2. Married filing combined - $100,000
Single, Head of Household, Married Filing Separate, and Qualifying Widower - $85,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.Enter taxable social security benefits for each spouse from federal Form 1040A, Line 14b or federal Form 1040, Line 20b .
5.Enter taxable social security disability benefits for each spouse from federal Form 1040A, Line 14b or federal Form 1040, Line 20b.
6.Multiply Line 4 or Line 5 by 35%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.Add Lines 6Y and 6S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.Total social security/social security disability, subtract Line 3 from Line 7. If Line 3 is greater than Line 7, enter $0. . . .
TOTAL PENSION AND SOCIAL SECURITY / SOCIAL SECURITY DISABILITY EXEMPTION
Total Pension Exemption and Social Security / Social Security Disability Exemption. Add Line 14 (Public Pension Calculation), Line 9 (Private Pension Calculation), and Line 8 (Social Security Calculation) and enter here and on Form MO-1040, Line 8 . . . .
TOTAL
EXEMPTION
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