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

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FORM MO-1040A

Missouri Itemized Deductions

• Complete this section only if you itemized deductions on your federal return. (See the information on page 7.)

• Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A.

• If you are subject to “additional Medicare tax”, attach a copy of Federal Form 8959.

1. Total federal itemized deductions from Federal Form 1040, Line 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. 2016 Social security tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. 2016 Railroad retirement tax — (Tier I and Tier II) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. 2016 Medicare tax. See instructions on page 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5. 2016 Self-employment tax. See instructions on Page 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. Total - Add Lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. State and local income taxes. From Federal Schedule A, Line 5 or see the worksheet below.

8. Earnings taxes included in Line 7. See instructions on Page 9. . . . . . . . . . . . . . . . . . . . . . . . .

9. Net state income taxes. Subtract Line 8 from Line 7 or enter Line 8 from worksheet below. . . . . . . . . . . . . . . . . . . . . . . .

10. MISSOURI ITEMIZED DEDUCTIONS - Subtract Line 9 from Line 6. Enter here and on front of form, Line 6 . . . . . . . . .

Note: If Line 10 is less than your federal standard deduction, see information on pages 6 & 7.

Worksheet For Net State Income Taxes, Line 9 of Missouri Itemized Deductions

Complete this worksheet only if your federal adjusted gross income from federal Form 1040, Line 37 is more than $311,300 if married filing combined or qualifying widow(er),

$285,350 if head of household, $259,400 if single or claimed as a dependent, or $155,650 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-13 of Federal Schedule A instructions).

1. Enter amount from Federal Itemized Deduction Worksheet, Line 3

(See page A-13 of Federal Schedule A instructions.) If $0 or less, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter amount from Federal Itemized Deduction Worksheet, Line 9 (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 Missouri Itemized Deductions, Line 9, above. . . . . . . . . . . . . . . . . . . . . . .

2016 TAX CHART

If Missouri taxable income from Form MO-1040A, Line 10, is less than $9,000, use the chart to figure tax;

if more than $9,000, use worksheet below or use the online tax calculator at

If the Missouri taxable income is:

The tax is:

$0 to $99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0

At least $100 but not over $1,000 . . . . . . . . . . 1½% of the Missouri taxable income

FIGURING TAX

Over $1,000 but not over $2,000 . . . . . . . . . . . $15 plus 2% of excess over $1,000

ON $9,000 OR LESS

Over $2,000 but not over $3,000 . . . . . . . . . . . $35 plus 2½% of excess over $2,000

Over $3,000 but not over $4,000 . . . . . . . . . . . $60 plus 3% of excess over $3,000

Example: If Line 10 is $3,090, the tax

would be computed as follows: $60 +

Over $4,000 but not over $5,000 . . . . . . . . . . . $90 plus 3½% of excess over $4,000

$2.70 (3% of $90) = $62.70. The whole

Over $5,000 but not over $6,000 . . . . . . . . . . . $125 plus 4% of excess over $5,000

dollar amount to enter on Line 11 would

Over $6,000 but not over $7,000 . . . . . . . . . . . $165 plus 4½% of excess over $6,000

be $63.

Over $7,000 but not over $8,000 . . . . . . . . . . . $210 plus 5% of excess over $7,000

Over $8,000 but not over $9,000 . . . . . . . . . . . $260 plus 5½% of excess over $8,000

Over $9,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . $315 plus 6% of excess over $9,000

Example

If more than $9,000,

tax is $315 PLUS 6% of

$ _______________

Missouri taxable income (Line 10) ..............................

$ 12,000

excess over $9,000.

Subtract $9,000 .....................................................

– $

9,000

– $ 9,000

Round to nearest whole

Difference ..............................................................

= $ _______________

dollar and enter on

= $ 3,000

Multiply by 6%........................................................

Form MO-1040A, Line 11.

Tax on income over $9,000

= $ _______________

= $ 180

Add $315 (tax on first $9,000) ...............................

+ $

315

+ $ 315

TOTAL MISSOURI TAX ........................................

= $ _______________

= $ 495

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MO-1040A 2-D (Revised 12-2016)

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

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