Form Mo-1040p - Missouri Individual Income Tax Return And Property Tax Credit Claim/pension Exemption - 2014 Page 6

ADVERTISEMENT

65
o
, b
,
l
2 — s
I
l
7 — t
F
oR
ldER
lInd
InE
tAtE
nComE
InE
Ax
Rom
100 P
d
,
t
R
F
R
ERCEnt
IsAblEd
Ax
EFund
EdERAl
EtuRn
n
-
s
on
oblIgAtEd
PousE
Subtract any state income tax refund
Use the chart below to locate your tax
included in your federal adjusted gross
on your federal return. Do not enter
If you or your spouse were 65 or
income (Federal Form 1040, Line 10).
your federal income tax withheld as
older or blind and qualified for these
Attach a copy of your federal return
shown on your Forms W-2 or federal
deductions on your 2014 federal
(pages 1 and 2).
return.
return, check the appropriate boxes.
If you have an earned income credit,
l
5 — I
You may check the 100 percent disabled
InE
nComE
you must subtract the credit from the
box if you are unable to engage in any
P
ERCEntAgEs
tax on your federal return. If a negative
substantial gainful activity by reason of
Complete the chart below if both
amount is calculated, enter “0”. If you
any medically de terminable physical or
spouses have income:
used a method other than the federal
mental impairment that can be expected
tax table to determine your federal tax,
to result in death or has lasted, or can be
Yourself
attach the appropriate schedule.
expected to last, for a continuous period
Line 3Y_____________ divided by
Line 4 ___________= ___________
of not less than 12 months.
FEDERAL
Spouse
You may check the non-obligated
FORM
LINE NUMBERS
Line 3S_____________ divided by
spouse box if your spouse owes the
1040
Line 56 minus Lines 45, 46,
Line 4 ___________= ___________
state of Missouri any child support
66a, 68, and 69.
payments, back taxes, student loans,
The total entered on Line 5 must equal
1040A
Line 37 minus Lines 29,
etc., and you do not want your portion
100 percent — round to the nearest
42a, 44, 45, and any
of the refund used to pay the amounts
alternative minimum tax
whole number. Note: If one spouse has
owed by your spouse. Debts owed
included on Line 28.
negative income and the other spouse
to the Internal Revenue Service (IRS)
has positive income (Example: your
1040EZ
Line 10 minus Line 8a.
are excluded from the non-obligated
income is -$15,000 and your spouse’s
spouse apportionment. The De part-
1040X
Line 8 minus Lines 13 and
income is $30,000), enter 0 percent on
ment of Revenue cannot apportion the
14, except amounts from
Line 5Y and 100 percent on Line 5S.
Property Tax Credit.
Forms 2439 and 4136.
l
6 — F
s
InE
IlIng
tAtus And
l
1 — F
A
InE
EdERAl
djustEd
Note: At the time the Department
E
A
xEmPtIon
mount
g
I
Ross
nComE
printed their tax booklets, the Internal
Enter on Line 6 the amount of exemp-
Revenue Service had not finalized the
If your filing status is “married fil-
tion claimed for your filing status.
federal income tax forms.
ing com bined,” and both spouses are
You must use the same filing status as
reporting income, use the Worksheet
l
8 — s
on your Federal Form 1040 with two
InE
tAndARd oR
on page 8 to split your income be tween
exceptions:
I
d
tEmIzEd
EduCtIon
you and your spouse. The com bined
1. Box B must be checked if you are
income for you and your spouse must
Standard Deductions: If you claimed the
claimed as a dependent on another
equal the total federal adjusted gross
standard deduction on your federal return,
person’s federal tax return and you
income reported on your federal return.
enter the standard deduction amount for
checked either box on Federal Form
your filing status. The amounts are listed
Splitting the income reduces the rate
1040EZ, Line 5; or you were not
on Form MO-1040P, Line 8.
at which your com bined incomes are
allowed to check Box 6a on Federal
Forms 1040 or 1040A. If you checked
Use the chart below to determine
taxed and allows you to claim non-
your standard deduction if you or
Box B, enter “0”.
obligated spouse so you will not be
your spouse marked any of the boxes
2. Box E may be checked only if all of
held responsible for your spouse’s
for: 65 or older, blind, or claimed as a
the following apply: a) you checked
debts to Missouri.
dependent.
Box 3 (married filing separate return) on
For all other filing statuses, use the
your Federal Form 1040 or 1040A; b)
chart below.
FEDERAL FORM
LINE NUMBERS
your spouse had no income and is not
required to file a federal return; and c)
1040
Line 40
FEDERAL FORM
LINE NUMBERS
your spouse was claimed as an exemp-
1040A
Line 24
1040
Line 37
tion on your federal return and was not
1040EZ
*See following note
1040A
Line 21
a dependent of someone else. Attach a
1040X
Line 2
copy of your federal return. Only one
1040EZ
Line 4
box may be checked on Line 6, Boxes A
1040X
Line 1
through G.
6

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial