Form Mo-1040a Draft - Individual Income Tax Return Single/married (One Income) Page 2

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FORM MO-1040A
PAGE 2
MISSOURI ITEMIZED DEDUCTIONS
• Complete this section only if you itemized deductions on your federal return. (See the instructions.)
• Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A.
1
00
1. Total federal itemized deductions from Federal Form 1040, Line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
00
2. 2007 (FICA) — Social security $
+ Medicare $
3
00
3. 2007 Railroad retirement tax — (Tier I and Tier II) $
+ Medicare $
4
00
4. 2007 Self-employment tax — Amount from Federal Form 1040, Line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
00
5. TOTAL — Add Lines 1 through 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
6. State and local income taxes — See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
00
7. Earnings taxes included in Line 6 — See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
8. Net state income taxes — Subtract Line 7 from Line 6, or enter Line 8 from worksheet below. . . . . . . . . . . . . . . . . . . . .
9
00
9. MISSOURI ITEMIZED DEDUCTIONS — Subtract Line 8 from Line 5. Enter here and on front of form, Line 6. . . . . . . .
NOTE: IF LINE 9 IS LESS THAN YOUR FEDERAL STANDARD DEDUCTION, SEE THE INSTRUCTIONS.
WORKSHEET — STATE AND LOCAL INCOME TAXES
Complete this worksheet only if your federal adjusted gross income from Federal Form 1040, Line 37 is more than $156,400 ($78,200 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-9 of Federal Schedule A instructions).
1. Amount from Federal Itemized Deduction Worksheet, Line 3
1
00
(See page A-9 of Federal Schedule A instructions.) If $0 or less, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Amount from Federal Itemized Deduction Worksheet, Line 11
2
00
(See page A-9 of Federal Schedule A instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
00
3. State and local income taxes from Federal Form 1040, Schedule A, Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
4. Earnings taxes included on Federal Form 1040, Schedule A, Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
00
5. Subtract Line 4 from Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
%
6. Divide Line 5 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
00
7. Multiply Line 2 by Line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
8. Subtract Line 7 from Line 5. Enter here and on Itemized Deductions, Line 8, above. . . . . . . . . . . . . . . . . . . . . . . . .
2007 TAX TABLE
If Missouri taxable income from Form MO-1040A, Line 10, is less than $9,000, use the table to figure tax;
if more than $9,000, use worksheet below or use the online tax calculator at
If Line 10 is
If Line 10 is
If Line 10 is
If Line 10 is
If Line 10 is
If Line 10 is
But
But
But
But
But
But
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
0
100
$ 0
1,500
1,600
$ 26
3,000
3,100
$ 62
4,500
4,600
$109
6,000
6,100
$167
7,500
7,600
$238
100
200
2
1,600
1,700
28
3,100
3,200
65
4,600
4,700
113
6,100
6,200
172
7,600
7,700
243
200
300
4
1,700
1,800
30
3,200
3,300
68
4,700
4,800
116
6,200
6,300
176
7,700
7,800
248
300
400
5
1,800
1,900
32
3,300
3,400
71
4,800
4,900
120
6,300
6,400
181
7,800
7,900
253
400
500
7
1,900
2,000
34
3,400
3,500
74
4,900
5,000
123
6,400
6,500
185
7,900
8,000
258
500
600
8
2,000
2,100
36
3,500
3,600
77
5,000
5,100
127
6,500
6,600
190
8,000
8,100
263
600
700
10
2,100
2,200
39
3,600
3,700
80
5,100
5,200
131
6,600
6,700
194
8,100
8,200
268
3,700
3,800
83
5,200
5,300
135
700
800
11
2,200
2,300
41
6,700
6,800
199
8,200
8,300
274
800
900
13
2,300
2,400
44
3,800
3,900
86
5,300
5,400
139
6,800
6,900
203
8,300
8,400
279
900
1,000
14
2,400
2,500
46
3,900
4,000
89
5,400
5,500
143
6,900
7,000
208
8,400
8,500
285
1,000
1,100
16
2,500
2,600
49
4,000
4,100
92
5,500
5,600
147
7,000
7,100
213
8,500
8,600
290
1,100
1,200
18
2,600
2,700
51
4,100
4,200
95
5,600
5,700
151
7,100
7,200
218
8,600
8,700
296
1,200
1,300
20
2,700
2,800
54
4,200
4,300
99
5,700
5,800
155
7,200
7,300
223
8,700
8,800
301
1,300
1,400
22
2,800
2,900
56
4,300
4,400
102
5,800
5,900
159
7,300
7,400
228
8,800
8,900
307
1,400
1,500
24
2,900
3,000
59
4,400
4,500
106
5,900
6,000
163
7,400
7,500
233
8,900
9,000
312
9,000
315
Yourself/Spouse
Example
If more than $9,000,
$ _______________
tax is $315 PLUS 6
Missouri taxable income (Line 10) . . . . . . .
$ 12,000
percent of excess
Subtract $9,000 . . . . . . . . . . . . . . . . . . .
– $
9,000
– $
9,000
over $9,000.
Round to nearest whole
Difference . . . . . . . . . . . . . . . . . . . . . . . .
= $ _______________
= $
3,000
dollar and enter on
x
6%
Multiply by 6% . . . . . . . . . . . . . . . . . . . .
x
6%
front of form, Line 11.
= $ _______________
Tax on income over $9,000 . . . . . . . . . .
= $
180
Add $315 (tax on first $9,000) . . . . . . . .
+ $
315
+ $
315
TOTAL MISSOURI TAX . . . . . . . . . . . . .
= $ _______________
= $
495
This form is available upon request in alternative accessible format(s). TDD (800) 735-2966
MO 860-2205 (11-2007)

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