Form Mo-1040 - Missouri Individual Income Tax Return (Page 8 of 12) in pdf

Page 8

3. How do I treat income from another state?

or property tax for their home.To determine if you qualify for the credit,please see

the instructions for Form MO-PTC.

If you are a full-year resident of Missouri, with income from another state, that

income is included in your taxable income to Missouri.You may take a credit for

9. How do I compute my tax on income greater than $9,000?

taxes paid to another state,so that you aren’t taxed twice on the same amount.

If your Missouri taxable income is less than $9,000, use the tax table on the tax

If you are a part-year resident of Missouri, you may choose to be treated as a full-

form. If the Missouri taxable income is over $9,000 then subtract the $9,000 from

year resident and take a credit for taxes paid to another state. If you choose, you

your Missouri taxable income and multiply the difference by .06.This figure should

may use a percentage method and be taxable on the portion of income you

be added to $315 and placed on Line 32.Repeat this procedure for your spouse, if

earned in Missouri and all other income you received while a Missouri resident.

necessary. For example, if your Missouri taxable income is $23,500, the computa-

If you choose the percentage method, you still begin with federal adjusted gross

tion is as follows:

income (see question 2).Once the Missouri tax is computed on the entire amount

$23,500 – $9,000 = $14,500

of your income; you then complete a Form MO-NRI, which will give you the

$14,500 x .06 = $870

percentage of your income that is taxable to Missouri. Multiplying this percentage

$870 + $315 = $1,185

by the Missouri tax on all your income will give you the tax on the portion of your

income earned in Missouri.

10. Where do I mail my return?

4. If I have income from another state,what do I get credit for in Missouri?

If your return has a refund or no amount due,please mail it to:Department of

Revenue,P.O.Box 500,Jefferson City,MO 65106-0500.

If you are a Missouri resident, you may claim credit for tax owed to another state.

This is different from the withholding shown on your Form W-2(s); it is tax you

If your return has an amount due, please mail it to: Department of Revenue,

actually owe the other state.You must complete Form MO-CR, and include a copy

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

of the other state’s return with your Missouri return to receive this credit.A copy of

Form MO-CR is in this book.

11. What is a non-obligated spouse?

A non-obligated spouse is a spouse who is not liable for the debt of the other

5. What is my standard deduction?

spouse. If you are married, and your spouse owes money to a state agency, the

Your Missouri standard deduction is the same as your federal standard deduction.

Department of Revenue may be required to take the state income tax refund for

Please see table below:

your spouse. In this case, you will want to check the non-obligated spouse. This

allows your refund to be processed as normal.

Telefile Tax

Federal Form

1040EZ

1040A

1040

Record

The non-obligated spouse apportionment applies only to state agencies. The

Line

Internal Revenue Service is not a state agency and debts owed to the IRS are

excluded from the non-obligated spouse apportionment.

*Note:If you check “NO”on Federal Form 1040EZ,enter $4,250 if single or $7,100 if

married.

12. When do I get the refund shown on the Form 1099-G I received?

You already did! The Form 1099-G shows last year’s state income tax refund.If you

6. What is my federal income tax liability?

itemized on your federal return last year, you may be required to report this

Your federal income tax liability is your tax owed to the federal government. This is

amount to the federal government. Please check the instructions for the federal

different from the withholding shown on your Form W-2(s). Do not include the

form to determine if you are required to report this amount.

amount of your federal earned income credit.It is the amount found as follows:

13. What is my school district number?

Telefile Tax

Federal Form

1040EZ

1040A

1040

Record

Your school district and number are listed on page 9. If you do not know which

Line

J minus K

10 minus 8a 32 minus 37a 49 minus 59a

school district you are in,check your local phone book or call your local school board.

14. How can I find out about my refund?

7. What is other federal tax?

If you did not file a Federal Form 1040,you have no “other federal tax.”It does not

You may call 1-800-411-8524.You will need the first social security number on the

return,the filing status,and the amount of the expected refund in whole dollars.

include social security tax (FICA),railroad retirement tax,or self-employment tax.

It does include any foreign tax credit taken on Federal Form 1040,Line 46,alterna-

15. How can I get Missouri tax forms?

tive minimum tax on Federal Form 1040, Line 51, tax on qualified retirement

Call 1-800-877-6881; download them from the department’s Web site at

plans and MSAs on Federal Form 1040,Line 53 and recapture of credits on Federal

,“Forms-by-Fax” (573) 751-4800 or MODOR BBS (573) 751-

Form 1040,Line 56.

7846.

8. Who qualifies for the property tax credit?

16. I have other questions. Where can I get help?

People age 65 or older,people who are disabled,100% disabled veterans or people

You may visit any of the Tax Assistance Centers listed below.

age 60 or older who receive surviving spouse social security benefits who pay rent

Department of Revenue Tax Assistance Centers

Public hours at the offices listed below are from 7:45 a.m.to 4:45 p.m.daily with walk-in income tax assistance provided from 8:00 a.m.to 4:30 p.m.Individuals with speech or hearing impair-

ments use TDD (800) 735-2966.

Cape Girardeau

Joplin

Springfield

St.Joseph

3102 Blattner Dr.,Suite 102

1110 E.Seventh St.,Suite 400

149 Park Central Square,Room 313

525 Jules,Room 314

(573) 290-5850

(417) 629-3070

(417) 895-6474

(816) 387-2230

Jefferson City

Kansas City

St.Louis

2018 William St.

615 East 13th St.,Room B2

2510 S.Brentwood,Suite 300

(573) 751-7191

(816) 889-2920

(314) 301-1660

Other Important Phone Numbers

Form ordering

(800) 877-6881

Forms-by-Fax

(573) 751-4800

Refund Inquiry Line

(800) 411-8524

Form order questions

(573) 751-5337

Bulletin Board

(573) 751-7846

Electronic filing information

(573) 751-3930

Ombudsman

(800) 347-6681

Internet/World Wide Web:

Form Mo-1040 - Missouri Individual Income Tax Return Page 8

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