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

your Form MO W-4 to “exempt” so your

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employer will not withhold Missouri tax.

To check the status of your current year return

If you are due a refund or have no amount

hen

ile

due, mail your return and all required

24 hours a day, please visit our website:

attachments to:

Calendar year taxpayers must file no later

call our automated individual income tax

Department of Revenue

than April 15, 2015. Late filing will subject

inquiry line (573) 526-8299. To obtain the

taxpayers to charges for interest and addi-

P.O. Box 500

status of your return, you must know the fol low

tion to tax. Fiscal year filers must file no

Jefferson City, MO 65106-0500.

ing information: 1) the first social security

later than the 15th day of the fourth month

If you have a balance due, mail your return,

number on the return; 2) the filing status shown

following the close of their taxable year.

payment, and all re quired attachments to:

on your return; and 3) the exact amount of

Department of Revenue

xtension oF

ime to

ile

the refund or balance due in whole dollars.

P.O. Box 329

You are not required to file an extension

Jefferson City, MO 65107-0329.

esident

if you do not expect to owe additional

A resident is an individual who either 1) main-

income tax or if you anticipate re ceiv ing

2-D barcode returns, see page 2.

tained a domicile in Missouri or 2) did not

a refund. If you wish to file a Missouri

ollARs And

ents

maintain a domicile in Missouri but did have

extension, and do not expect to owe

permanent living quarters and spent more

Rounding is required on your tax return.

Missouri income tax, you may file an

than 183 days of the taxable year in Missouri.

Zeros have been placed in the cents columns

extension by filing Form MO-60, Appli-

Exception: An individual domiciled in

ca tion for Extension of Time to File. An

on your return. For 1 cent through 49 cents,

Missouri who did not maintain permanent

round down to the previous whole dollar

auto matic extension of time to file will be

living quarters in Missouri, did maintain

granted until October 15, 2015.

amount.

For 50 cents through 99 cents,

per ma nent living quarters elsewhere, and

round up to the next whole dollar amount.

If you receive an extension of time to file

spent 30 days or less of the taxable year in

Example: Round $32.49 down to $32.00

your federal income tax return, you will

Missouri is not a resident.

Round $32.50 up to $33.00

automatically be granted an extension

Domicile: The place an individual intends to

of time to file your Missouri income tax

be his or her permanent home; a place that

epoRt oF

hAnges in

return, provided you do not expect to

he or she intends to return to when absent. A

edeRAl

AxAble

ncome

owe any additional Missouri income tax.

domicile, once established, continues until

Attach a copy of your federal extension

When your federal taxable income or

the individual moves to a new location with

(Federal Form 4868) with your Missouri

federal tax liability is changed as a result

the true intention of making his or her per-

income tax return when you file.

of an audit or notification by the Internal

manent home there. An individual can have

only one domicile at a time.

If you expect to owe Missouri income tax,

Revenue Ser vice, or if you file an amended

file Form MO-60 with your payment by

federal in come tax return, you must report

onResident

the original due date of the return.

such change by filing an amended Missouri

A nonresident is an individual who does not

income tax return with the Department of

Remember: An extension of time to file

meet the definition of resident. If required

Revenue within 90 days of the change.

does not extend the time to pay. A 5

to file, nonresidents with income from

percent addition to tax will apply if the

Failure to notify the Department of Revenue

an other state must use Form MO-NRI to

tax is not paid by the original return’s due

determine income percentages.

within the 90 day period extends the

date.

statute of limitations to one year after the

onResident

lien

Department of Revenue be comes aware

Ate

iling And

Ayment

peciAl

iling

nstRuctions

of such determination. You will be subject

Simple interest is charged on all delinquent

If you do not have a social security number,

to interest and addition to tax if you owe

taxes. The rate will be updated annually

enter your identifying number in the social

additional tax to Missouri.

and can be found on our website at

security number space provided.

mended

etuRn

Enter on Form MO-1040, Line 1 the amount

To file an amended individual income

For timely filed returns, an addition to tax

from Federal Form 1040NR, Line 36 or Fed-

of 5 per cent (of the unpaid tax) is added if

tax return, use Form MO-1040. Check the

eral Form 1040NR-EZ, Line 10.

the tax is not paid by the return’s due date.

box at the top of the form. Complete Forms

Filing Status

MO-1040 and MO-A, pages 1 and 2, using

For returns not filed by the due date, an

If you marked Box 1 or 2 on the Federal Form

corrected figures. Attach all schedules

addition to tax of 5 percent per month (of

1040NR; or Box 1 on Federal Form 1040NR-

along with a copy of your federal changes

the unpaid tax) is added for each month

EZ, check Box A on Form MO-1040.

and your Federal Form 1040X.

the return is not filed. The addition to tax

If you

If you marked Box 3, 4, or 5, and did not

cannot exceed 25 percent.

are due a refund, mail to: Department of

claim your spouse as an exemption on Fed-

Revenue, P.O. Box 500, Jefferson City, MO

If you are unable to pay the tax owed

eral Form 1040NR, or if you marked Box 2

in full on the due date, please visit the

65106-0500. If you have an amount due,

on Federal Form 1040NR-EZ, check Box D

Department of Revenue’s website at http://

mail to Department of Revenue, P.O. Box

on Form MO-1040.

dor.mo.gov/personal/individual/ for your

329, Jefferson City, MO 65107-0329.

If you marked Box 3, 4, or 5 and claimed your

payment options. If you are mailing a

ill

oRms

hAt

AlculAte

spouse as an exemption on Federal Form

partial payment, please use the Form

Go to

1040NR, check Box E on Form MO-1040.

MO-1040V found on page 40.

to enter your tax information and let us do

If you marked Box 6 on Federal Form 1040NR,

the math for you. No calculation errors

check Box G on Form MO-1040.

means faster processing. Just print, sign,

Itemized Deductions

and mail the return. These forms contain

Nonresident aliens who are required to item-

a 2-D barcode at the top right portion of

ize their deductions for federal purposes must

the form. This allows quicker processing of

also itemize deductions on their Missouri

your return.

return. For more detailed information, visit the

Frequently Asked Questions at

gov/personal/individual/.

Form Mo-1040 - Individual Income Tax Return - Long Form - 2014 Page 4

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