Form Mo-1040 And Mo-A Instructions - Missouri Department Of Revenue

Note: If your spouse remains in Missouri

nue, P.O. Box 2200, Jefferson City, MO

FORM MO-1040

more than 30 days while you are stationed

65105-2200.

This will help forward any

outside Missouri, your total income, includ-

refund check or correspondence to your new

ing your military pay, is taxable to Missouri.

address.

Information to Complete

Missouri Home of Record—Stationed in

Form MO-1040

OMPOSITE

ETURN

Missouri

Businesses filing a composite return on

If your home of record is Missouri and you

behalf of their nonresident partners or

Important: Complete your

are stationed in Missouri due to military

shareholders should use Form MO-1040.

federal return first.

orders, all of your income, including your

Attach a schedule listing the name, address,

If you are filing a fiscal year return, indicate

military pay, is taxable to Missouri.

identification number, and amount of each

the beginning and ending dates on the line

nonresident partner and/or shareholder’s

Missouri Home of Record—Entering or

provided near the top of Form MO-1040.

income from Missouri sources to Form

Leaving the Military

MO-1040. Write “composite return” at the

If you are entering or leaving the military,

, A

, E

AME

DDRESS

top of Form MO-1040. Refer to Missouri

Missouri is your home of record, and you

Regulation 12 CSR 10-2.190 for complete

If all the address information is correct on

spend more than 30 days in Missouri, your

filing instructions.

the preprinted label (if available), attach the

total income, including your military pay, is

label to the Form MO-1040 and print or

taxable to Missouri.

Note: The tax rate for a composite return

type your social security number(s) in the

is 6 percent. For more information, visit

Non-Missouri Home of Record—Sta-

spaces provided. If you did not receive a

tioned in Missouri

book with a peel-off label, or the label is in-

composite.pdf.

The military pay of nonresident military

correct, print or type your name(s), address,

personnel stationed in Missouri due to mil-

and social security number(s) in the spaces

’

ONSUMER

itary orders is not taxable to Missouri.

provided on the return.

Consumer’s use tax is a tax imposed on

Complete Form MO-NRI only if you or

goods purchased for storage, use, or con-

If the taxpayer or spouse died in 2006,

your spouse did not have income, other

sumption from out-of-state sellers who are

check the appropriate box and write the

than military pay, of $600 or more earned

not registered with the state of Missouri to

date of death after the decedent’s first name

in Missouri (a Missouri return is not re-

collect tax. Consumer’s use tax laws are

in the name and address area of the return.

quired).

However, income of $600 or

very similar to sales tax laws.

If a refund is due to the deceased taxpayer,

more earned by you or your spouse in Mis-

attach a copy of Federal Form 1310 and

When you purchase tangible personal

souri, other than military pay, is taxable to

death certificate.

property outside the state of Missouri total-

Missouri.

The nonresident military pay

ing more than $2,000 in a calendar year,

Enter your county of residence and the

should be subtracted from your federal

which Missouri use tax has not been

number of the public school district in

adjusted gross income on Form MO-A, Part

charged and collected by the seller, you are

which you reside. See school district listing

1, Line 7, as a “Military (nonresident).”

subject to the payment of use tax. You can

on pages 14 and 15. (If you are a nonresi-

Form MO-NRI should also be completed

download Form 4340, Consumer’s Use Tax

dent, you should enter 347 for the school

and attached to Form MO-1040.

Return, at , for more

district number and “NONR” for the county.

information. The due date for Form 4340

If you were a part-year resident, enter the

THER

TATE

NCOME

is April 16, 2007.

Missouri school district number and county

You must begin the Form MO-1040 with

in which you last resided.)

your total federal adjusted gross income, as

reported on your federal return.

Lines 1

AXPAYER

ILL OF

IGHTS

through 24 of the return are computed as if

To obtain a copy of the Taxpayer Bill of

LDER AND

LIND

you are a full-year resident. Tax (Line 24) is

Rights, you can access our web site at

If you or your spouse were age 65 or older

computed on all your income, and may then

/personal/pubs.htm,

or blind and qualified for these deductions

be reduced by a resident credit (Line 25), or

or call (800) 877-6881.

on your 2006 federal return, check the ap-

by a Missouri income percentage (Line 26).

propriate boxes.

The result is a prorated Missouri tax liability

(Line 27) based only on the income earned in

100 P

ERCENT

ISABLED

ERSON

Missouri. See page 5, Lines 25 and 26.

You may check the 100 percent disabled

box if you are unable to engage in any sub-

ECLARATION OF

STIMATED

stantial gainful activity by reason of any

Residents and nonresidents are required to

medically determinable physical or mental

make a declaration of estimated tax if their

impairment that can be expected to result

Missouri estimated tax is expected to be at

in death or has lasted or can be expected

least $100. If you are required to make esti-

to last for a continuous period of not less

mated tax payments, you must do so by

than 12 months.

remitting your tax payment along with Form

A claimant is not required to be gainfully

MO-1040ES, Estimated Tax Declaration for

employed prior to such disability to qualify

Individuals. Failure to file Form MO-1040ES

for a property tax credit. You may visit

and make timely payments will result in a

to learn more about

penalty being charged on the underpaid

the property tax credit claim.

amount.

OBLIGATED

POUSE

DDRESS

HANGE

You may check the non-obligated spouse

If you move after filing your return, notify

box if your spouse owes the state of Mis-

both the post office serving your old address

souri any child support payments, back

and the Department of Revenue of your

taxes, student loans, etc., and you do not

address change. Address change requests

want your portion of the refund used to pay

should be mailed to: Department of Reve-

Form Mo-1040 And Mo-A Instructions - Missouri Department Of Revenue - 2006 Page 3

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