Form Mo-1040 - Individual Income Tax Return - Long Form

The total entered on Line 7 must equal 100

Do not enter your federal income tax

*Note: If you filed a Federal Form 1040EZ,

percent — round to the nearest percentage.

withheld as shown on your Form W-2(s) or

and checked one or both boxes on Line 5,

(Example: 84.3% would be shown as 84%,

federal return.

refer to the Standard Deduction Worksheet

and 97.5% would be shown as 98%.) Lines

for Dependents. If you did not check either

If you have an earned income credit, you

7Y and 7S must equal 100%.

box on Federal Form 1040EZ, Line 5, enter

must subtract the credit from the tax on

Note: If one spouse has negative income and

$5,350 if single or $10,700 if married.

your federal return. If a negative amount

the other spouse has positive income (example:

is calculated, enter “0”.

Itemized Deductions: If you itemized on

your income is –$15,000 and your spouse’s

income is $30,000), enter 0% on Line 7Y and

your federal return, you may want to item-

11 — O

INE

THER

EDERAL

100% on Line 7S. If nothing is entered, the

ize on your Missouri return or take the stan-

Enter the total amount of Lines 45, 51, and 60

department will consider this to be 100%.

dard deduction, whichever results in a

and any recapture taxes included on Line 63

higher deduction. If you were required to

IGURE

OUR

from Federal Form 1040. Enter the amount of

itemize on your federal return, you must

alternative minimum tax included on Line 28

itemize on your Missouri return. To figure

AXABLE

NCOME

of Federal Form 1040A. For amended returns

your itemized deductions, complete the

8 — P

enter the other taxes reported on Line 9c of

INE

ENSION AND

OCIAL

Form MO-A, Part 2. Attach a copy of your

Federal Form 1040X except: do not include

federal return (pages 1 and 2) and Federal

ECURITY

OCIAL

ECURITY

self-employment tax, FICA tax, or railroad

Schedule A.

ISABILITY

XEMPTION

retirement tax on this line. Attach a copy of

If you or your spouse received public or

your federal return (pages 1 and 2). Attach a

16 —

INES

AND

private pension, social security and/or social

copy of Federal Forms 4255, 8611, or 8828

security disability, complete Form MO-A, Part

OTAL

UMBER OF

EPENDENTS

if claiming recapture taxes.

3. Enter the amount from Form MO-A, Part 3,

Do not include yourself or your spouse as

Total Exemption on MO-1040, Line 8. Attach

dependents.

13 — F

INE

EDERAL

NCOME

a copy of your federal return (pages 1 and 2),

Line 15—Multiply by $1,200 the total

Form 1099-R(s), Form W-2P(s), and/or Form

EDUCTION

number of dependents you claimed on

SSA-1099(s). Failure to attach these copies

If you checked Box A, B, D, E, F, or G on

will result in the disallowance of your pension

Line 6c of your federal return.

Line 9, your federal tax deduction may not

exemption, social security exemption, and/or

exceed $5,000. If you checked Box C on

Line 16—Multiply by $1,000 the total

social security disability exemption.

Line 9, your federal tax deduction may not

number of dependents you claimed on

exceed $10,000.

9 — F

Line 15 that were age 65 or older by the

INE

ILING

TATUS AND

last day of the taxable year. Do not

14 — S

XEMPTION

MOUNT

INE

TANDARD OR

include dependents that receive state

Check the box applicable to your filing status.

TEMIZED

EDUCTIONS

funding or Medicaid. Attach a copy of

You must use the same filing status as on your

Standard Deductions: If you claimed the

your federal return (pages 1 and 2).

Federal Form 1040 with two exceptions:

standard deduction on your federal return,

1. Box B must be checked if you are claimed

17 — L

INE

ONG

TERM

ARE

enter the standard deduction amount for

as a dependent on another person’s

your filing status. The amounts are listed

NSURANCE

EDUCTION

federal tax return and you checked either

If you paid premiums for qualified long-

on Form MO-1040, Line 14.

box on Federal Form 1040EZ, Line 5; or

term care insurance in 2007, you may be

you were not allowed to check Box 6a on

If you or your spouse marked any of the

eligible for a deduction on your Missouri

Federal Forms 1040 or 1040A.

boxes for 65 or older, blind, or claimed as

income tax return. Qualified long-term

If you checked Box B, enter “0”.

a dependent, use the chart below.

care insurance is defined as insurance

2. Box E may be checked only if all of the

coverage for a period of at least 12 months

Federal Form

Line Numbers

following apply: a) you checked Box 3

for long-term care expenses should such

(married filing separate return) on your

1040

Line 40

care become necessary because of chronic

Federal Form 1040 or 1040A; b) your

health conditions and/or physical disabili-

1040A

Line 24

spouse had no income and is not

ties including cognitive impairment or the

required to file a federal return; and c)

1040EZ

See following note*

loss of functional capacity, thus rendering

your spouse was claimed as an exemp-

an individual unable to care for themself

1040X

Line 2

tion on your federal return and was not a

dependent of someone else. Note: You

must attach a copy of your federal return

-T

ORKSHEET FOR

ONG

ERM

ARE

NSURANCE

EDUCTION

to verify this filing status.

A. Enter the amount paid for qualified long-term care insurance

Only one box may be checked on Line 9, Boxes

policy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A) $___________

A through G.

If you itemized on your federal return and your federal

Enter on Line 9 the amount of exemption

itemized deductions included medical expenses, go to Line B.

claimed for your filing status on Boxes A through

If not, skip to H.

The

amounts

are

listed

Form

MO-1040. Attach a copy of your federal return.

B. Enter the amount from Federal Schedule A, Line 4. . . . . . . . . . . B) $___________

C. Enter the amount from Federal Schedule A, Line 1. . . . . . . . . . . C) $___________

10 — T

INE

ROM

D. Enter the amount of qualified long-term care

EDERAL

ETURN

included on Line C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D) $___________

Use the chart below to locate your tax on

your federal return.

E. Subtract Line D from Line C. . . . . . . . . . . . . . . . . . . . . . . . . . . . E) $___________

F. Subtract Line E from Line B. If amount is less

Federal

than zero, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F) $___________

Form

Line Numbers

G. Subtract Line F from Line A. . . . . . . . . . . . . . . . . . . . . . . . . . . . G) $___________

1040

Line 57 minus Lines 45 and 66a

H. Enter Line G (or Line A if you did not have to complete

1040A

Line 35 minus Line 40a and

Lines B through G) on Form MO-1040, Line 17

any alternative minimum tax

included on Line 28

Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A

(if you itemized your deductions).

1040EZ

Line 10 minus Line 8a

1040X

Line 8c minus Line 13c

Form Mo-1040 - Individual Income Tax Return - Long Form - 2007 Page 7

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