Form Mo-1040 - Missouri Individual Income Tax Return (Page 5 of 12) in pdf

Page 5

Line 53 — Refund Amount

Form MO-A

Subtract Lines 51, 52a, 52b and 52c from Line 50 and enter on Line 53. This is the

amount of your expected refund. Errors on your return and incomplete returns (i.e.,

Missouri Individual

missing Form W-2(s) or required schedules, etc.) will cause delays in processing your

refund. Please mail your return to: Department of Revenue, P.O. Box 500,

Income Tax Adjustments

Jefferson City,MO 65106-0500.

Note: If you have any other liability due the state of Missouri, such as child

Line-by-Line Instructions

support payments, your income tax refund may be applied to that liability in

accordance with Section 143.781, RSMo. You will be notified if your refund is

offset against any debt(s).

Part 1

Line 54 — Underpayment

Missouri Itemized Deductions

If Line 37T is larger than Line 49,subtract Line 49 from Line 37T and enter the difference

(underpayment) on Line 54.

If you itemized deductions on your federal return,you may itemize your deductions for

Missouri, or take the standard deduction, whichever is to your advantage. You must

Line 55 — Underpayment of Estimated Tax Penalty

enclose a copy of your Federal Form 1040 and Federal Form 1040, Schedule A,

If the total payments and credits amount on Line 49, less Line 45, is less than 90% (66-

to your Missouri return if you itemize deductions on your federal return. If

2/3% for farmers) of the amount on Line 37T,or if your estimated tax payments were not

you were required to itemize your deductions on your federal return,you must itemize

paid in full and on a timely basis, you may owe a penalty for failure to pay enough esti-

deductions on your Missouri return. See your federal return and instructions for the

mated taxes.However,you may be able to meet one of the exceptions explained on Form

standard deduction amounts.Do not use Form MO-A, Part 1 if you took the stan-

MO-2210,Underpayment of Estimated Tax for Individuals.If Line 49 less Line 45 is less than

dard deduction on your federal return.

90% (66-2/3% for farmers) of Line 37T, obtain and enclose a completed Form MO-

2210 to indicate any exceptions met or to compute the underpayment of estimated tax

Line 1 — Federal Itemized Deductions

penalty.You may use the short method on Form MO-2210 if you qualify to use the short

Enter the amount from Federal Form 1040, Line 36 on Line 1 even if your federal item-

method on Federal Form 2210 or if all withholding and estimated tax payments were made

ized deductions were reduced by use of the federal itemized deduction worksheet.

equally throughout the year and you do not annualize your income.If you owe a penalty,

Lines 2 and 3 — Social Security Tax (FICA)

enter the penalty amount on Line 55. If you have an overpayment on Line 50, the

Enter in the first box on Line 2,the social security tax you paid in 1998,from the Social

Department of Revenue will reduce your overpayment by the amount of the penalty.

Security Tax Withheld box of your 1998 Form W-2(s) (not to exceed $4,241).Enter in the

second box on Line 2, the Medicare tax you paid in 1998, from the Medicare Tax

Line 56 — Amount Due

Withheld box of your 1998 Form W-2(s).Enter the total of these two boxes on Line 2.

Add Lines 54 and 55 and enter the total on Line 56.Enclose a check or money order (U.S.

funds only) for the total amount due,payable to:Missouri Director of Revenue.Write

Enter in the first box on Line 3, the social security tax your spouse paid in 1998, from

your social security number(s) and daytime phone number on your check or

the Social Security Tax Withheld box of his/her 1998 Form W-2(s) (not to exceed

money order. Do not send cash or stamps. Please mail your return and payment to:

$4,241).Enter in the second box on Line 3,the Medicare tax your spouse paid in 1998,

Department of Revenue,P.O.Box 329,Jefferson City,MO 65107-0329.

from the Medicare Tax Withheld box of his/her 1998 Form W-2(s). Enter the total of

these two boxes on Line 3.

Lines 4 and 5 — Railroad Retirement Tax

Step 8

Enter in the first box on Line 4, the railroad retirement tax,Tier I and Tier II, which was

Please Sign Return

withheld from your wages during 1998 (not to exceed $6,725).This amount includes a

Tier I maximum of $4,241 and Tier II maximum of $2,484. Enter in the second box on

Line 4,the Medicare tax you paid in 1998.Enter the total of these two boxes on Line 4.

Signature

You must sign your Missouri income tax return. Both spouses must sign a combined

Enter in the first box on Line 5, the railroad retirement tax,Tier I and Tier II, which was

return.If you pay someone to prepare your return,that person must also sign the return.

withheld from your spouse’s wages during 1998 (not to exceed $6,725).This amount

includes a Tier I maximum of $4,241 and Tier II maximum of $2,484.Enter in the second

If you wish to authorize the Director of Revenue or delegate to release information

box on Line 5, the Medicare tax your spouse paid in 1998.Enter the total of these two

pertaining to your tax account to your preparer or to any member of his/her firm,indi-

boxes on Line 5.

cate “yes”by checking the appropriate box.

Note: If a person has both FICA and railroad retirement tax, the maximum deduction

allowed is the amount withheld as shown on the Form W-2(s) less, either the amount

Assemble Your Return

entered on Federal Form 1040, Line 62, or, if only one employer, the amount refunded

by the employer.

Assemble any forms and/or schedules behind Form MO-1040 in order of the “Enclosure

Lines 6 and 7 — Self-Employment Tax

Sequence No.”shown in the upper right corner of the form and/or schedule.Put forms

Enter in the first box on Line 6,the self-employment tax you paid in 1998,from Federal

without an enclosure sequence number next. If you have supporting documentation,

Form 1040, Line 50. Enter in the second box on Line 6, your portion of the amount of

arrange them in the same order of forms and/or schedules they support and enclose

self-employment tax deducted on Federal Form 1040,Line 27.Subtract the second box

them behind each schedule they support.Attach “Copy 2”of all Form W-2(s) and Form

from the first box and enter the difference on Line 6.

1099-R(s),if applicable,to the front of Form MO-1040.

Enter in the first box on Line 7, the self-employment tax your spouse paid in 1998,

from Federal Form 1040, Line 50. Enter in the second box on Line 7, your spouse’s

portion of the amount of self-employment tax deducted on Federal Form 1040,Line 27.

Mailing Your Return

Subtract the second box from the first box and enter the difference on Line 7.

If you have a refund amount on Line 53 or no amount due,please mail your return and

Line 8 — Cultural Contributions

all required materials to the Department of Revenue,P.O.Box 500,Jefferson City,

Enter on Line 8 your approved cultural contributions (literary, musical, scholastic or

MO 65106-0500.

artistic) to a tax exempt agency or institution that is operated on a not-for-profit basis.

If you have an amount due on Line 56, please mail your return and payment to the

Cash contributions do not qualify. The cultural contribution must be appraised

Department of Revenue,P.O.Box 329,Jefferson City,MO 65107-0329.

within one (1) year of donation by a qualified appraiser who is not related to the donor

Form Mo-1040 - Missouri Individual Income Tax Return Page 5

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