Form Mo-A - Information To Complete Form Mo-A - Mo Department Of Revenue (Page 4 of 5) in pdf

care facility while the other spouse remains

benefits for each spouse. This information

during the taxable year and receives retire-

in the home the entire year.) If filing a

can be found on:

ment benefits should include on Line 4, the

separate Form MO-PTC, you cannot take the

• Federal Form 1040A— Line 14b

amount of federal taxable benefits, which

$2,000 or $4,000 deduction on Line 7 and

• Federal Form 1040—Line 20b

are included in Box 5 of Form SSA-1099,

you cannot calculate your Property Tax

and reported as taxable social security on

Taxable social security benefits must be

Credit on the Form MO-PTS.

their federal return. This information can be

allocated by each spouse’s share of the

found on:

benefits received for the year. Enter each

UALIFICATIONS

• Federal Form 1040A—Line 14b

spouse’s portion of the taxable social

Check the applicable box to indicate under

• Federal Form 1040—Line 20b

security on Line 5. Please see the following

which qualification you are filing the Form

for an example of this calculation:

Taxable social security benefits must be

MO-PTS. You must check a qualification

allocated by each spouse’s share of the

box to be eligible for the credit. Check only

Example:

benefits received for the year. Enter each

one box. Attach the appropriate documen-

Husband has total social security benefits of

spouse’s portion of the taxable social

tation to verify your qualification. (The

$23,000. Wife has total social security benefits

security on Line 4. See the example

required documentation is listed behind

of $15,000. Their total combined social

provided for Line 5 of the public pension

each qualification on Form MO-PTS.)

security benefit is $38,000. The husband’s

calaulation for additional help.

percentage of the total is 61% ($23,000 /

5 — T

INE

AXABLE

OCIAL

ECURITY

Helpful Hints

$38,000 = 60.52%). The wife’s percentage of

ISABILITY

ENEFITS

• If you are legally married and living

the total is 39% ($15,000 / $38,000 =

A disabled individual, receiving social

together, you must file married filing

39.47%). Their combined taxable social

security disability income (SSDI) for the

combined and include all household

security benefit is $31,000. To determine the

income.

entire taxable year should enter on Line 5,

husband’s percentage of the taxable social

• Please use the social security number

the amount of federal taxable benefits,

security benefits, take $31,000 x 61%, which

of the person filing the claim.

which are included in Box 5 of Form SSA-

equals $18,910. To determine the wife’s

1099, and reported as taxable social security

percentage of the taxable social security

on their federal return. This information can

benefits, take $31,000 x 39%, which equals

2 — S

INE

OCIAL

ECURITY

ENEFITS

be found on:

$12,090. Report on the applicable line

Enter the amount of nontaxable social

• Federal Form 1040A— Line 14b

$18,910 for the husband and $12,090 for the

security benefits before any deductions

• Federal Form 1040—Line 20b

wife.

and/or amount of social security equivalent

Taxable social security disability benefits

7 — T

railroad retirement benefits. See the follow-

INE

AXABLE

UBLIC

ENSION

must be allocated by each spouse’s share of

ing to determine nontaxable benefits:

Include the taxable 2008 public pension for

the benefits received for the year. Enter

• Federal Form 1040, Line 20a less

each spouse. This information can be found

each spouse’s portion of the taxable social

on:

Line 20b

security disability on Line 5. See the

• Federal Form 1040A— Line 12b

• Federal Form 1040A, Line 14a less

example provided for Line 5 of the public

• Federal Form 1040—Line 16b

Line 14b

pension calculation for additional help.

• Form SSA-1099 and/or RRB-1099,

Do not include any payments from private

Note: A taxpayer filing single, head of

Total Amount Before Deductions (if

pensions, social security benefits or railroad

household, qualifying widower, or married

you did not include an amount on

retirement payments on this line.

filing separate may not enter amounts on

Federal Forms 1040 or 1040A)

(Exception: If you are 100 percent disabled,

both Line 4, Taxable Social Security Benefits,

you may consider railroad retirement as

Lump sum distributions must be claimed in

taxable public pension.)

and Line 5, Taxable Social Security Disability

the year in which they were received.

Benefits. Report only Social Security Benefits

RIVATE

ENSION

ALCULATION

on Line 4 and Social Security Disability

Helpful Hints

Benefits on Line 5. However, if you are

2 — T

INE

AXABLE

OCIAL

• Wait to file your return until you get

married filing a combined return, one spouse

your Form SSA-1099. This is not the

ECURITY

ENEFITS

may enter an amount on Line 4 and the

statement indicating what your

Include the taxable 2008 social security

other spouse may enter an amount on Line

benefits will be, but it is the actual

benefits. This information can be found on:

Form SSA-1099 received in January,

• Federal Form 1040A—Line 14b

2009 that states what your benefits

• Federal Form 1040—Line 20b

Information to Complete

were for the entire 2008 year. See the

6 — T

INE

AXABLE

ENSION

diagram on page 35.

Property Tax Credit

Include the taxable 2008 pension received

• If you are receiving railroad retirement

from private sources for each spouse. This

benefits, you should get two Form

Schedule

information can be found on:

RRB-1099s. Form RRB-1099-R shows

annuities and pensions and the Form

• Federal Form 1040A— Lines 11b and

RRB-1099 is your social security

12b

FORM MO-PTS

equivalent railroad retirement

• Federal Form 1040—Lines 15b and

benefits. Include the amount from

16b.

If you qualify for the Property Tax Credit

Form RRB-1099 that states social

you must attach your Form MO-PTS to your

Do not include any payments from public

security equivalent (usually Tier I

Form MO-1040 and mail to: Missouri

pensions, social security benefits, or

benefits) on Line 2.

Department of Revenue, P.O. Box 2800,

railroad retirement payments on this line.

Jefferson City, MO 65105-2800.

OCIAL

ECURITY OR

OCIAL

ECURITY

3 — E

INE

XEMPT

NTEREST

Important: You must complete Form

ISABILITY

ALCULATION

AND

ENSION

NCOME

MO-1040, Line 1 through Line 37, before

4 — T

INE

AXABLE

OCIAL

ECURITY

Enter the amount of pensions, annuities,

you complete Form MO-PTS.

rental income, dividends, or exempt

ENEFITS

Note:

If your filing status on Form

interest income not included on Form

To take the social security exemption, you

MO-1040 is married filing combined, but

MO-PTS, Line 1. (Do not include amount

must be age 62 or older. An individual that

you and your spouse lived at different

of excludable costs of pensions or

receives social security retirement benefits,

addresses the entire year, you may file a

partial benefits at age 62, full benefits at age

annuities.) See the following to determine

separate Form MO-PTC. (Example: One

65 or older, or a disabled individual

the amount of your pension or exempt

spouse lives in a nursing home or residential

receiving social security disability income

interest:

(SSDI), who reaches full retirement age

Form Mo-A - Information To Complete Form Mo-A - Mo Department Of Revenue Page 4

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