Form Mo-A - Individual Income Tax Adjustments - 2002 Page 2
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1
22002 FORM MO-A
PART 3 — PENSION EXEMPTION — A copy of your federal return (pages 1 and 2) and your Form 1099-R(s) must accompany this form if
claiming a pension exemption. Failure to provide your federal return and Form 1099-R(s) will result in your exemption being disallowed.
00
1. Enter amount from Form MO-1040, Line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2. Enter amount of taxable social security benefits from Federal Form 1040A, Line 14b,
00
or from Federal Form 1040, Line 20b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3. Subtract Line 2 from Line 1. This is your modified Missouri adjusted gross income to be used for comparison
00
only with applicable income limitations on this worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
4. Check the appropriate filing status and enter on Line 4 the amount indicated:
A. Single, Head of household, Qualifying widow(er) — $25,000
B. Married filing combined — $32,000
00
C. Married filing separate — $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
If Line 3 is less than or equal to Line 4, enter “0” on Line 5.
5. Subtract Line 4 from Line 3 and enter the amount on Line 5. (If Line 3 is less than Line 4, enter “0”.)
If Line 5 is greater than $6,000 ($12,000 if filing combined and both you and your spouse have
00
pensions), STOP. You do not qualify for a pension exemption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
Y—YOURSELF
S—SPOUSE
6. Enter the total amount of taxable pension received in 2002 from Federal Form 1040A,
Lines 11b and 12b or Federal Form 1040, Lines 15b and 16b. (Do not include
00
00
social security benefits on this line.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6Y
6S
7. Enter on Line 7Y the amount from Line 6Y or $6,000, whichever is less.
00
00
Enter on Line 7S the amount from Line 6S or $6,000, whichever is less. . . . . . . . . . . . . . . . . . . . . .
7Y
7S
00
8. Subtotal — Add Lines 7Y and 7S. Enter the amount on Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
9. Total Pension Exemption — Subtract Line 5 from Line 8. Enter here and on Form MO-1040,
Line 8. Enter a “0” if the number is negative. Attach a copy of your federal
00
return (pages 1 and 2) and your Form 1099-R(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
2002 TAX TABLE
If Line 24 is
If Line 24 is
If Line 24 is
If Line 24 is
If Line 24 is
If Line 24 is
But
But
But
But
But
But
But
At
At
less
less
Your
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
least
least
than
than
tax is
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
0
0
100
100
$ 0
$ 0
1,500
1,500
1,600
1,600
$ 26
$ 26
3,000
3,000
3,100
3,100
$
62
4,500
4,500
4,600
4,600
$109
$109
6,000
6,000
6,100
6,100
$167
$167
7,500
7,600
$238
100
100
200
200
2
2
1,600
1,600
1,700
1,700
28
28
3,100
3,200
65
4,600
4,600
4,700
4,700
113
113
6,100
6,100
6,200
6,200
172
172
7,600
7,700
243
200
200
300
300
4
4
1,700
1,700
1,800
1,800
30
30
3,200
3,300
68
4,700
4,700
4,800
4,800
116
116
6,200
6,200
6,300
6,300
176
176
7,700
7,800
248
300
300
400
400
5
5
1,800
1,800
1,900
1,900
32
32
3,300
3,400
71
4,800
4,800
4,900
4,900
120
120
6,300
6,300
6,400
6,400
181
181
7,800
7,900
253
400
400
500
500
7
7
1,900
1,900
2,000
2,000
34
34
3,400
3,500
74
4,900
4,900
5,000
5,000
123
123
6,400
6,400
6,500
6,500
185
185
7,900
8,000
258
500
500
600
600
8
8
2,000
2,000
2,100
2,100
36
36
3,500
3,600
77
5,000
5,000
5,100
5,100
127
127
6,500
6,500
6,600
6,600
190
190
8,000
8,100
263
600
600
700
700
10
10
2,100
2,100
2,200
2,200
39
39
3,600
3,700
80
5,100
5,100
5,200
5,200
131
131
6,600
6,600
6,700
6,700
194
194
8,100
8,200
268
700
700
800
800
11
11
2,200
2,200
2,300
2,300
41
41
3,700
3,800
83
5,200
5,200
5,300
5,300
135
135
6,700
6,700
6,800
6,800
199
199
8,200
8,300
274
800
800
900
900
13
13
2,300
2,300
2,400
2,400
44
44
3,800
3,900
86
5,300
5,300
5,400
5,400
139
139
6,800
6,800
6,900
6,900
203
203
8,300
8,400
279
900
900
1,000
1,000
14
14
2,400
2,400
2,500
2,500
46
46
3,900
4,000
89
5,400
5,400
5,500
5,500
143
143
6,900
6,900
7,000
7,000
208
208
8,400
8,500
285
1,000
1,000
1,100
1,100
16
16
2,500
2,500
2,600
2,600
49
49
4,000
4,100
92
5,500
5,500
5,600
5,600
147
147
7,000
7,000
7,100
7,100
213
213
8,500
8,600
290
1,100
1,100
1,200
1,200
18
18
2,600
2,600
2,700
2,700
51
51
4,100
4,200
95
5,600
5,600
5,700
5,700
151
151
7,100
7,100
7,200
7,200
218
218
8,600
8,700
296
1,200
1,200
1,300
1,300
20
20
2,700
2,700
2,800
2,800
54
54
4,200
4,300
99
5,700
5,700
5,800
5,800
155
155
7,200
7,200
7,300
7,300
223
223
8,700
8,800
301
1,300
1,300
1,400
1,400
22
22
2,800
2,800
2,900
2,900
56
56
4,300
4,400
102
5,800
5,800
5,900
5,900
159
159
7,300
7,300
7,400
7,400
228
228
8,800
8,900
307
1,400
1,400
1,500
1,500
24
24
2,900
2,900
3,000
3,000
59
59
4,400
4,500
106
5,900
5,900
6,000
6,000
163
163
7,400
7,400
7,500
7,500
233
233
8,900
9,000
312
9,000
315
For assistance calculating your tax, go to
Tax on the first $9,000 of taxable income is $315. Tax on the income over
PLUS 6% of excess
and select the
$9,000 is calculated at 6 percent. Example: If Line 24 of the Missouri return
over $9,000
Tax Calculator.
is $12,000, then the Missouri tax is $315 + $180 (6 percent of $3,000) = $495.
NOTE: Make sure $315 is included in your calculation of tax on taxable income over $9,000.
MO 860-1881 (11-2002)
Yourself
Spouse
Example
$ ______________
$ ______________
Missouri taxable income (Line 24) . . . . . . . . . . . . . . . .
$ 12,000
Subtract $9,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
– $
9,000
– $
9,000
– $
9,000
Difference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
= $ ______________
= $ ______________
= $ 3,000
Multiply by 6 percent . . . . . . . . . . . . . . . . . . . . . . . .
x
6%
x
6%
x
6%
Tax on income over $9,000 . . . . . . . . . . . . . . . . . . .
= $ ______________
= $ ______________
= $
180
Add $315 (tax on first $9,000) . . . . . . . . . . . . . . . . .
+ $
315
+ $
315
+ $
315
TOTAL MISSOURI TAX . . . . . . . . . . . . . . . . . . . . .
= $ ______________
= $ ______________
= $
495
A separate tax must be computed for you and your spouse.
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