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Form 1040NR-EZ, check Box A

If you wish to file a Missouri

IMPORTANT FILING

on Form MO-1040A.

extension, and do not expect to

INFORMATION

owe Missouri income tax, you

If you marked Box 3, 4 or 5 and

may file an extension by fil-

did not claim your spouse as

This information is for guidance

an exemption on Federal Form

ing Form MO-60, Appli ca tion

only and does not state the

1040NR, or if you marked box

for Ex ten sion of Time to File.

complete law.

2 on Federal Form 1040NR-EZ,

An auto matic extension of time

FILING REQUIREMENTS

check Box D on Form MO-1040A.

to file will be granted until

You do not have to file a Missouri

If you marked Box 3, 4 or 5 and

October 15, 2013. If you receive

return if you are not required to

claimed your spouse as an exemp-

an extension of time to file your

tion on Federal Form 1040NR,

file a federal return. If you are

federal income tax return, you

check Box E on Form MO-1040A.

required to file a federal return,

will automatically be granted

If you marked Box 6 on Federal

you may not have to file a Missouri

an extension of time to file your

Form 1040NR, check Box G on

Missouri income tax return,

return if you:

Form MO-1040A.

provided you do not expect to

• are a resident and have less than

Itemized Deductions - Nonresident

owe any additional Missouri

$1,200 of Missouri adjusted

income tax. Attach a copy of

aliens who are required to

gross income;

itemize their deductions for federal

your federal extension (Federal

• are a nonresident with less than

purposes must also itemize ded-

Form 4868) with your Missouri

$600 of Missouri income; or

uctions on their Missouri return.

income tax return when you file.

• have Missouri adjusted gross

For more detailed information, visit

If you expect to owe Missouri

in come less than the amount of

income tax, file Form MO-60

your standard deduction plus

individual/.

with your payment by the origi-

the exemp tion amount for your

Federal Tax Deduction - Enter on

nal due date of the return.

filing status.

Form MO-1040A, Line 5 the amount

Remember: An extension of time

Note: If you are not required to

from Federal Form 1040NR, Line

to file does not extend the time to

file a Mis souri return, but you

52 minus Line 43, and any amounts

pay. A 5 percent addition to tax

received a Form W-2 stating you

from Forms 8801, 8839 and 8885

will apply if the tax is not paid

had Missouri tax withheld, you

included on Line 67, or the amount

by the original return’s due date.

must file your Missouri return to

from Federal Form 1040NR-EZ,

Line 15.

get a refund of your Missouri with-

LATE FILING

Note: At the time the Depart ment

holding. If you are not required

AND PAYMENT

printed their tax booklets, the

to file a Missouri return and you

Simple interest is charged on

Internal Revenue Service had not

do not anticipate an increase in

all delinquent taxes. The inter-

finalized where Form 8839 would

income, you may consider changing

est rate will be updated annu-

be reported on the federal return.

your Form MO W-4 to “exempt”

ally and can be found on the

If Form 8839 is not reported on

so your employer will not with-

Department of Revenue’s web site

line 67 of Federal Form 1040NR,

hold Missouri tax.

do not reduce line 52 by the

individual/.

NONRESIDENT ALIEN

amount from Form 8839.

SPECIAL FILING

• For timely filed returns, an

For all other lines of Form MO-

INSTRUCTIONS

addition to tax charge of 5

1040A, see instructions starting

per cent (of the unpaid tax) is

on page 6.

If you do not have a social secu-

added if the tax is not paid by

rity number, enter your identify-

WHEN TO FILE

the return’s due date.

ing number in the social security

The 2012 returns are due April

• For returns not filed by the due

number space provided. Enter

15, 2013.

date, an addition to tax of 5

on Form MO-1040A, Line 1 the

percent per month (of the

EXTENSION OF TIME

amount

from

Federal

Form

unpaid tax) is added for each

TO FILE

1040NR, Line 36 or Federal

month the return is not filed.

You are not required to file an

Form 1040NR-EZ, Line 10.

The addition to tax cannot

extension if you do not expect to

Filing Status - If you marked Box

exceed 25 percent.

owe additional income tax or if

1 or 2 on the Federal Form

you anticipate receiving a refund.

1040NR; or Box 1 on Federal

Instructions For Form Mo-1040a - Single/married (Income From One Spouse) Short Form - 2012 Page 4

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