Instructions For Form Mo-Pts

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FORM MO-PTS
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a
ine
uBlic
ssistance
HELPFUL HINTS
Include the amount of public assistance,
Wait to file your return until you get your
INFORMATION TO COMPLETE
Supplemental Security Income (SSI), child
Form SSA-1099 received in January, 2014,
FORM MO-PTS
support, unemployment compensation, and
that states what your benefits were for the
Temporary Assistance payments re ceived
entire 2013 year. See the sample Form
If you qualify for the Property Tax Credit you
SSA-1099 on page 38.
by you and your minor children. Tempo-
must attach your Form MO-PTS to your Form
rary Assistance payments include Temporary
If you are receiving railroad retirement
MO-1040 and mail to: Missouri Department
Assistance for Needy Families (TANF) pay-
benefits, you should get two Forms RRB-1099.
of Revenue, P.O. Box 2800, Jefferson City,
ments. In Missouri, the program is referred
Form RRB-1099-R shows annuities and
MO 65105-2800.
to as Temporary Assistance (TA).
pensions and the Form RRB-1099 is your
Important: You must complete Form
social security equivalent railroad retirement
MO-1040, Line 1 through Line 37, before you
benefits. Include the amount from Form
HELPFUL HINTS
RRB-1099 that states social security equiva-
complete Form MO-PTS.
Supplemental Security Income (SSI) is paid
lent (usually Tier I benefits) on Line 2.
Note: If your filing status on Form MO-1040
by the Social Security Ad min is tration. You
is married filing combined, but you and your
have to request an SSI form indicating
spouse lived at different addresses the entire
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i
total benefits received from your local
ine
xempt
nterest
year, you may file a separate Form MO-PTC.
social security office. The form should be
p
i
and
ension
ncome
Do not include spouse name or social security
stamped or signed by the Social Security
Enter the amount of pensions, annuities,
Ad min is tra tion. If you have minor children
number if you marked married filing separate.
rental income, dividends, or exempt interest
who receive SSI benefits, the children do
(Exam ple: One spouse lives in a nursing home
not qualify for a credit. However, if you
income not included on Form MO-PTS, Line
or residential care facility while the other
qualify for a credit, you must include the
1. (Do not include amount of excludable
spouse remains in the home the entire year.)
children’s SSI benefits on Line 6.
costs of pensions or annuities.) See the
If filing a separate Form MO-PTC, you cannot
following to determine the amount of your
If you receive temporary assistance from
take the $2,000 or $4,000 deduction on Line
pension or exempt interest:
the Children’s Division (CD) or Family
7 and you cannot calculate your Property Tax
Support Division (FSD), you must include
• Forms 1099-R or W-2P — Total amount
Credit on the Form MO-PTS.
all cash benefits re ceived for your entire
before deductions not included on Form
household. The Department of Revenue
Q
MO-1040, Line 6 (Missouri adjusted
ualifications
verifies this information and failure to
gross income).
in clude total benefits may delay your
Check the applicable box to indicate under
• Forms 1099-INT— Total amount not
refund.
which qualification you are filing the Form
included on Form MO-1040, Line
MO-PTS. You must check a qualification
6 (Missouri adjusted gross in come).
This includes any payments received from
box to be eligible for the credit. Check only
Include tax exempt interest from Form
the government. Do not include the value
one box. Attach the appropriate documen-
MO-A, Part 1, Line 7.
of commodity foods, food stamps, or heating
tation to verify your qualification. (The
If grants or long-term care benefits are
and cooling assistance. Attach a copy of
required documentation is listed behind
made payable to the nursing facility, do not
Forms SSA-1099, a letter from the Social
each qualification on Form MO-PTS.)
include as income or rent.
Security Administration, a letter from Social
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r
Services that includes the total amount
ine
ailroad
etirement
HELPFUL HINTS
of assistance received, and Employment
B
enefits
If you are legally married and living together,
Security 1099, if applicable.
you must file married filing combined and
Enter railroad retirement benefits before
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7 — n
l
(
)
include all household income.
ine
onBusiness
oss
es
deductions for medical premiums or with-
Please use the social security number of the
holdings of any kind from Form MO-A, Part
Complete Line 7 only if non business losses
person filing the claim.
1, Line 9. (Attach a copy of your Form RRB-
reduced the amount reported on Form
1099-R.) (Do not include social security
MO-PTS, Line 1. If Line 1 was reduced by
equivalent railroad retirement included on
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s
B
nonbusiness losses, add back the amount
ine
ocial
ecurity
enefits
Line 2).
of the loss on Line 7. A nonbusiness loss
Enter the amount of nontaxable social
is a loss of income that did not result from
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5 — V
B
ine
eteran
enefits
security benefits before any deductions and
a trade or business. (Losses from Federal
the amount of social security equivalent
Include your veteran payments and benefits.
Form 1040, Schedule F and Schedule C are
railroad re tire ment benefits. See the fol low-
Veteran payments and benefits include edu-
considered business losses and should not
ing to deter mine nontaxable benefits:
cation or training al low ances, disability com-
be in cluded here.)
pensation, grants, and insurance proceeds.
• Federal Form 1040, Line 20a less Line 20b
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9 — f
d
ine
iling
eduction
• Federal Form 1040A, Line 14a less Line 14b
Exceptions: If you are 100 percent disabled
as a result of military service, you are not
If you are Single, Married Living Separate,
• Form SSA-1099 and RRB-1099, total
required to include your veteran payments
or a same sex couple filing combined, enter
amount before deductions (if you did
and benefits. You must attach a letter from
$0 on Line 9.
not include an amount on Federal Forms
the Veterans Administration that states that
If you are Married and Filing Combined, see
1040 or 1040A)
you are 100 percent disabled as a result of
below to determine the amount to enter on
Lump sum distributions from Social Security
military service. To request a copy of the
Line 9.
Administration and other agencies must
letter, call the Veterans Administration at
• If you OWNED and OCCUPIED your
be claimed in the year in which they are
(800) 827-1000.
home for the ENTIRE YEAR, enter $4,000
received. Attach a copy of Form(s) SSA-
If you are a surviving spouse and your
on Line 9.
1099, RRB-1099, or SSI Statement.
spouse was 100 percent disabled as a result
• If you RENTED or did not own your home
of military service, all the veteran payments
for the ENTIRE YEAR, enter $2,000 on
and benefits must be included.
Line 9.
1

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