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

28 — T

34 — N

40 — A

INE

AX ON

UMP

INE

ONRESIDENT

INE

MENDED

ETURN

NLY

ISTRIBUTIONS AND

ECAPTURE

NTERTAINER

ITHHOLDING

VERPAYMENT ON

RIGINAL

Include your share of the amount withheld

ISSOURI

NCOME

ETURN

from gross earnings as a nonresident enter-

Enter the overpayment claimed or adjusted

OUSING

REDITS

tainer, as shown on Form MO-2ENT(s), Line

on your original filed return including

Lump Sum Distributions. A taxpayer who

6. Attach a schedule showing the date(s)

interest.

receives a lump sum distribution may be

and place(s) of the performance(s), the non-

required to file Federal Form 4972. Because

(

)

NDICATE THE

EASON

FOR

resident entertainer entity’s name, and how

this income is not included in your Missouri

MENDING

OUR

ETURN

your share of the withholding was cal-

adjusted gross income, a separate calcula-

Check the box(es) relating to why you are

culated. Attach Form MO-2ENT.

tion must be made to compute the Missouri

filing an amended return.

tax on this distribution. You are subject to

35 — E

INE

XTENSION OF

• Box A—Mark Box A (federal audit) if you

the tax if your state of legal residence was

IME TO

ILE

have knowledge or have received a notice

Missouri at the time you received the lump

If you filed for an extension of time to file,

that your federal return you previously

sum distribution. The amount of tax is 10

enter on Line 35 the amount you paid to the

filed was incorrect, or if the Internal

percent of your federal tax liability on the

Department of Revenue with Form MO-60.

Revenue Service adjusted your original

distribution received in 2006.

return. You must attach a copy of your

36 — M

INE

ISCELLANEOUS

You must compute this tax by multiplying

amended federal return or a copy of your

REDITS

the amount shown as tax on a Lump Sum

revenue agent’s report. Enter the month,

You may be eligible for certain tax credits.

Distribution (Federal Form 4972) by 10 per-

day, and year your audit was finalized.

The total amount of tax credit is computed

cent. For example, if your Federal Form

• Box B—Mark Box B if you have a net oper-

by completing Form MO-TC, Miscellaneous

1040, Line 44 includes $1,000 tax as a

ating loss carryback on your amended

Income Tax Credits. Enter the total tax cred-

result of a Lump Sum Distribution (Federal

return. Indicate the year your loss

it amount from Form MO-TC, Line 13 on

Form 4972), the amount of tax on Form

occurred.

Form MO-1040, Line 36.

Attach Form

MO-1040, Line 28, would be $100. Check

• Box C—Mark Box C if you have an invest-

MO-TC, along with any applicable sched-

the Lump Sum Distribution box on Line 28.

ment tax carryback on your amended

ules, certificates, and/or federal forms. You

Attach a copy of Federal Form 4972.

return. Indicate the year your credit

can find a list of available credits and the

Recapture Tax. If you are required to re-

occurred.

agency to contact for information, forms, and

capture a portion of any federal low

• Box D—Mark Box D if you are filing an

approval to claim each credit on the Form

income housing credits taken on a low

amended Missouri return as a result of

MO-TC, Miscellaneous Income Tax Credits.

income housing project, you are also re-

filing an amended federal return. Enter the

quired to recapture a portion of any state

37 — P

month, day, and year you filed your

INE

ROPERTY

REDIT

credits taken. The state recapture amount

amended federal return.

You may be eligible for this tax credit if:

is the proportion of the state credit that

• You or your spouse were age 65 or older

equals the proportion the federal recapture

as of December 31, 2006, and you or

IGURE

OUR

EFUND

amount bears to the original federal low

your spouse were a resident of Missouri

income housing credit amount. Attach a

MOUNT

for the entire year;

copy of your federal return (pages 1 and

42 — O

INE

VERPAYMENT

• You or your spouse were a veteran of any

2) and Federal Form 8611.

If Line 38 is larger than Line 30, or if filing an

branch of the armed forces of the United

amended return, Line 41 is larger than Line

States or this state who became 100 per-

30, enter the difference (overpayment) on

cent disabled as a result of such service;

Line 42. All or a portion of an overpayment

• You or your spouse are 100 percent

can be refunded to you.

IGURE

OUR

AYMENTS

disabled as defined in Section 135.010(2),

RSMo; or

43 — A

INE

PPLY

VERPAYMENT TO

AND

REDITS

’

• You were age 60 or older receiving

EXT

EAR

AXES

31 — M

INE

ISSOURI

surviving spouse social security benefits.

You may apply any portion of your refund

ITHHOLDING

to next year’s taxes.

Your total household income cannot exceed

Include only Missouri withholding as

$27,000 if married filing combined or

44 — T

shown on your Form W-2(s), 1099(s), or

INE

RUST

UNDS

$25,000 if single or married filing separate.

1099-R(s). Do not include withholding for

You may donate part or all of your over-

For more information, see Form MO-PTS

federal taxes, local taxes, city earnings

paid amount or contribute additional pay-

(included in this book). If you or your spouse

taxes, or another state’s withholding.

ments to any of the eight trust funds listed

meet eligibility requirements, enter the

Attach a copy of all Forms W-2(s) and

on Form MO-1040 and/or any two addi-

amount of tax credit on Line 37. You must

1099(s). See Diagram 1 on page 12.

tional trust funds.

complete and attach Form MO-PTS.

Children’s Trust Fund — Children’s

32 — E

INE

STIMATED

AYMENTS

39 — A

Trust Fund, Missouri’s Foundation

INE

MENDED

ETURN

NLY

Include any estimated tax payments made

for Child Abuse Prevention, is a non-

AYMENT ON

RIGINAL

ETURN

on your 2006 return and any overpayment

profit organization dedicated to the

Enter any payment(s) applied to your orig-

applied from your 2005 Missouri return.

vision of children free to grow and reach their

inal filed return including any penalties

full potential in a nurturing and healthy envi-

33 — N

INE

ONRESIDENT

ARTNER

and/or interest.

ronment free from child abuse and neglect.

S C

ORPORATION

HAREHOLDER

Rather than reacting to abuse after the fact,

ITHHELD

Children’s Trust Fund provides funding for

Include the amount withheld from your dis-

education, public awareness, training, and

tributive share by the partnership or S cor-

community-based prevention projects state-

poration, if you are a nonresident partner or

wide that help support and strengthen families

S corporation shareholder as shown on

to prevent child abuse and neglect. Your con-

Form MO-2NR, Line 8.

Attach Form

tribution may be applied to the annual $25

MO-2NR.

donation needed to acquire a one-year logo

Form Mo-1040 And Mo-A Instructions - Missouri Department Of Revenue - 2006 Page 6

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