Form Mo-1040p - Missouri Individual Income Tax Return And Property Tax Credit Claim/pension Exemption - 2014 Page 7

19 — E

*Note: If you filed a Federal Form

Attach a copy of your federal return

InE

stImAtEd

1040EZ, and checked one or both

(pages 1 and 2) and all Forms 1099,

AymEnts

boxes on Line 5, refer to the Federal

1099-R, and W-2P.

Include any estimated tax payments

Standard Deduction Worksheet for

11 — l

-t

made during 2014 and any overpay-

Dependents.

If you did not check

InE

ong

ERm

ARE

ment applied from your 2013 Missouri

either box on Federal Form 1040EZ,

nsuRAnCE

EduCtIon

return.

Line 5, enter $6,200 if single or

If you paid premiums for qualified

$12,400 if married.

20 — P

long-term care insurance in 2014,

InE

RoPERty

Itemized Deductions: If you itemized

you may be eligible for a deduction

REdIt

on your federal return, you may want

on your Missouri income tax return.

Complete Form MO-PTS to determine

to itemize on your Missouri return or

Qualified long-term care insurance is

the amount of your property tax credit.

take the standard deduction, which-

defined as insurance coverage for a

ever results in a higher deduction. If

See Information to Complete Form

period of at least 12 months for long-

you were required to itemize on your

MO-PTS on pages 12-14.

term care expenses should such care

federal return, you must itemize on

become necessary because of a

23 — A

your Missouri return. To figure your

InE

PPly

chronic health condition or physical

itemized deductions, complete page

vERPAymEnt to

Ext

dis ability, including cognitive impair-

Attach a copy of your

18 or 22.

’

EAR

AxEs

ment or the loss of functional capacity,

federal return (pages 1 and 2) and

thus rendering an individual unable to

You may apply any portion of your

Federal Schedule A.

care for themselves without the help of

refund to next year’s taxes.

9 — d

InE

EPEndEnts

another person. Complete the work-

24 — t

InE

Rust

unds

sheet below only if you paid premiums

Do not include yourself or your

for a qualified long-term care in sur-

spouse as dependents.

You may donate part or all of

ance policy and the policy is for at

your overpaid amount or contribute

Multiply the total number of depen-

least 12 months coverage.

additional payments to any of the trust

dents you claimed on your federal

funds listed on Form MO-1040P and

return by $1,200. Only include de-

16 — m

InE

IssouRI

pen dents claimed on Federal Forms

any two additional funds.

Use the tax chart on page 18 or 22 to

1040A or 1040, Line 6c.

Additional Funds: If you choose to give

determine your tax.

Attach a copy of your federal return

to any of the additional funds, enter

A separate tax must be computed for

(pages 1 and 2).

the two-digit code (see next page) in

you and your spouse.

the spaces provided on Line 24. If

10 — P

InE

EnsIon And

18 — m

you want to give to more than two

InE

IssouRI

oCIAl

ECuRIty

oCIAl

additional funds, please sub mit a

IthholdIng

ECuRIty

IsAbIlIty

contribution directly to the fund. See

Include only Missouri withholding as

IlItARy

xEmPtIon

shown on your Forms W-2, 1099, or

for additional information.

If you or your spouse received a

1099-R. Do not include withhold-

public, private, or military pension,

ing for federal taxes, local taxes, city

social security or social security

earnings taxes, or another state’s

disability, complete page 17 or 21 to

withholding. Attach a copy of all

see how much of your pension may

Forms W-2 and 1099. See Form W-2

be tax free.

Diagram on page 14.

Worksheet for Long-Term Care Insurance Deduction

A. Enter the amount paid for qualified long-term care insurance policy. ......................................... A) $_____________

If you itemized on your federal return and your federal itemized deductions

included medical expenses, go to Line B. If not, skip to H.

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

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

D. Enter the amount of qualified long-term care included on Line C. .............................................. D) $_____________

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

F. Subtract Line E from Line B. If amount is less than zero, enter “0”. ............................................ F) $_____________

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

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

Lines B through G) on Form MO-1040P, Line 11

Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A (if you itemized your deductions).