Form Mo 1040a Instructions - Missouri Itemized Deductions (Page 2 of 2) in pdf

Line 2 — Social Security Tax (FICA)

Line 7 — State and Local Income Taxes

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

If your federal adjusted gross income from Federal Form 1040, Line 33 is $124,500 or less

withheld box on your 1998 Form W-2(s), (not to exceed $4,241). Enter in the second box on Line

($62,250 or less if married filing separate) enter the amount from your Federal Form 1040,

2 the medicare tax you paid in 1998, from the medicare tax withheld box on your 1998 Form W-

Schedule A, Line 5. However, if your federal adjusted gross income from Federal Form 1040,

Line 33 is more than $124,500 ($62,250 if married filing separate) complete the Worksheet

2(s). Enter the total of these two boxes on Line 2.

for Line 7. (See summary below.)

Line 3 — Railroad Retirement Tax

Note: The state and local tax you claim on your federal itemized deductions must be sub-

Enter in the first box on Line 3 the railroad retirement tax, Tier I and Tier II, which was withheld

tracted from Missouri itemized deductions. Because at the federal level your itemized deduc-

from your wages during 1998 (not to exceed $6,725). This amount includes a Tier I maximum of

tions are reduced if your income is greater than $124,500 ($62,250 if married filing separate),

$4,241 and Tier II maximum of $2,484. Enter in the second box on Line 3 the medicare tax you

you need to complete this worksheet so that you subtract only the amount of state and local

paid in 1998. Enter the total of these two boxes on Line 3.

tax you were allowed on your federal itemized deductions. If you don’t complete the work-

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

sheet, and you should complete it, your Missouri itemized deduction will be lower than they

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

should be, and you’ll pay too much tax!

Federal Form 1040, Line 62, or, if only one employer, the amount refunded by the employer.

Worksheet for Line 7

Line 4 — Self-employment Tax

Included in the Federal Revenue Reconciliation Act of 1990 was a provision that required individ-

Enter in the first box on Line 4 the self-employment tax you paid in 1998 from the Federal

uals with federal adjusted gross income over certain income thresholds to reduce the amount

Form 1040, Line 50. Enter in the second box on Line 4, your portion of the amount of self-

allowable for federal itemized deductions by 3% of the excess over that threshold (26 USC 68).

Certain deductions, such as medical expenses, investment interest and casualty, theft or wager-

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

ing losses are not subject to this reduction. For 1998, the threshold is income over $124,500

first box and enter the difference on Line 4.

($62,250 if married filing separate).

Line 5 — Cultural Contributions

Line 8 — Earnings Taxes

Enter on Line 5 your approved cultural contributions (literary, musical, scholastic or artistic) to a

Enter on Line 8 the amount of any Kansas City and St. Louis earnings taxes that are included in

tax exempt agency or institution that is operated on a not-for-profit basis. Cash contributions

Line 7.

do not qualify. The cultural contribution must be appraised within one (1) year of donation by a

qualified appraiser who is not related to the donor or donee as defined in Title 26, Internal

Line 9 — Net State Income Taxes

Revenue Code Section 168(e)(4)(D). Enclose the appraisal to your tax return accompanied by a

Subtract Line 8 from Line 7 and enter the result on Line 9 or if you completed the Worksheet

sworn statement from the donor and donee that indicates acceptance, by both, of the fair market

for Line 7 enter the amount from Line 8 of the Worksheet.

value fixed by the appraiser. The sworn statement should also specify the actual date of the dona-

Line 10 — Missouri Itemized Deductions

tion, the donor’s address and telephone number and the address where the composition may be

Subtract Line 9 from Line 6 and enter the result on Line 10, and on front of form, Line 6. If this

viewed, if applicable. This deduction must meet all guidelines established by the Department of

amount is less than the federal standard deduction (see federal income tax form instructions

Revenue. For more information write to the Department of Revenue, P.O. Box 2200, Jefferson City,

for amount), then you should enter the standard deduction amount on front of form, Line 6,

MO 65105-2200.

unless you were required to itemize your deductions on your federal return. If you were

Line 6 — Total

required to itemize your deductions on your federal return, you must enter the amount from

Add Lines 1 through 5. Enter the total on Line 6.

Line 10 on front of form, Line 6.

Final Checklist Before Mailing Your Return

1. If the label information is correct, peel off and place on your return. Print or type

on Form MO-1040A, Line 12 equals the total shown on the Form W-2(s) and Form

your social security number in the spaces provided. If the information is not correct,

1099-R(s).

please print or type the correct information in the spaces provided.

5. Sign your return. Both spouses must sign a combined return.

2. In the spaces provided, enter the number of the school district and the name of the

6. Maintain a copy of your return and all enclosures.

county in which you reside.

7. Mail your return.

3. Check all computations on your return.

4. Enclose state copies of Form W-2(s) and Form 1099-R(s) from all employers and

administrators who withheld Missouri income tax. Verify that the amount entered

Department of Revenue Tax Assistance Centers

You may call these offices from 7:45 a.m. to 4:45 p.m. daily with your questions. Walk-in income tax assistance is available from 8:00 a.m. to 4:30 p.m. in the offices listed in these cities.

Individuals with speech or hearing impairments 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 1040a Instructions - Missouri Itemized Deductions Page 2

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