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

Federal Tax Deduction

in Missouri, your total income, including

This will help forward any refund check or

your military pay, is taxable to Missouri.

Enter on Form MO-1040, Line 10 the amount

correspondence to your new address.

from Federal Form 1040NR, Line 53 minus

Non-Missouri Home of Record (Stationed in

You may complete our online address

Line 43, 44, and 65; or the amount from Federal

Missouri) - The military pay of nonresident

change form at the following address:

Form 1040NR-EZ, Line 15.

military personnel stationed in Missouri

due to military orders is not taxable to

Enter on Form MO-1040, Line 11 the amount

omposite

etuRn

from Federal Form 1040NR, Lines 43, 44, 46, 57,

Missouri. If you are a servicemember and

Businesses filing a composite return on

earned only military income while stationed

and 59b, minus Line 65.

behalf of their nonresident partners or share-

in Missouri, complete a No Return Required-

For all other lines of Form MO-1040, see

holders should use Form MO-1040. Attach

Military Online Form at the following address:

instructions starting on this page.

a schedule listing the name, address, iden-

tification number, and amount of each

-y

ARt

eAR

esident

If you are a military servicemember and

nonresident partner or shareholder’s income

All income earned while living in Missouri is

earned $600 or more in Missouri in non-

from Missouri sources to Form MO-1040.

taxable to Missouri. A part-year resident may

military income, this non-military income is

Write “composite return” at the top of Form

determine to be taxed as a resident for the

taxable to Missouri and cannot be subtracted

MO-1040. Refer to Missouri Regulation 12

entire year by using Form MO-CR to claim

from your federal adjusted gross income on

CSR 10-2.190 for complete filing instructions.

a credit for taxes paid to another state on the

your Missouri return (Form MO-1040).

Note: The tax rate for a composite return

income earned while living in Missouri. Or a

is 6 percent. For more information, visit

If you are the spouse of a military service-

part-year resident may use Form MO-NRI to

Return_

member, are in Missouri because the military

2014.pdf.

determine their income percentage based on

servicemember is stationed in Missouri on

the income earned while living in Missouri.

’

military orders, and your state of residence

onsumeR

is another state, any income earned by you

ilitARy

eRsonnel

Use tax is imposed on the storage, use or

is not taxable to Missouri. However, if you

consumption of tangible personal property

The Servicemembers Civil Relief Act prevents

earn more than $600 you must file a Missouri

in this state. The state use tax rate is 4.225

military personnel from being taxed on military

return (Form MO-1040) and provide verifi-

percent. Cities and counties may impose an

income by any state other than their home of

cation of your state of residence. Acceptable

additional local use tax. Use tax does not

record state. The Military Spouses Residency

verification may include any of the following

apply if the purchase is subject to Missouri

Relief Act prevents income earned by service-

from your state of residence: a copy of your

sales tax or otherwise exempt. A purchaser is

members’ spouses from being taxed by any

2014 state income tax return, 2014 property

required to file a use tax return if the cumula-

state other than their state of residence.

tive purchases on which tax was not paid to

tax receipts, current driver license, vehicle

Missouri Home of Record - If you entered

the state exceeds $2,000 in a calendar year.

registration, or voter identification card. You

the armed forces in Missouri, your home

You can use the Form 4340, Consumer’s Use

must report the military pay of the service-

of record is presumed to be Missouri and you

Tax Return, located on page 39. The due

member and your income on Form MO-A,

are presumed to be domiciled in Missouri.

date for Form 4340 is April 15, 2015.

Part 1, Line 9, as a “Military (Nonresident)”

Missouri Home of Record (Stationed

subtraction to your federal adjusted gross

FORM MO-1040

Outside Missouri) - If you: (a) maintained

income. For additional information, please

no permanent living quarters in Missouri

visit

Important: Complete your

during the year; (b) maintained permanent

theR

tAte

ncome

federal return first.

living quarters elsewhere; and (c) did not

You must begin the Form MO-1040 with

spend more than 30 days of the year in

If you are filing a fiscal year return, indicate

your total federal adjusted gross income,

Missouri, you are considered a nonresident

the beginning and ending dates on the line

as reported on your federal return. Lines 1

for tax purposes and your military pay,

provided near the top of Form MO-1040.

through 25 of the return are computed as if

interest, and dividend income are not taxable

Information to Complete

you are a full-year resident. Tax (Line 25) is

to Missouri. Complete Form MO-NRI and

Form MO-1040

computed on all your income, and may then

attach to Form MO-1040.

, A

, e

be reduced by a resident credit (Line 26), or

Ame

ddRess

Note: If your spouse remains in Missouri

by a Missouri income percentage (Line 27).

more than 30 days while you are stationed

Print or type your name(s), address, and

The result is a prorated Missouri tax liability

outside Missouri, your total income, includ-

social security num ber(s) in the spaces

(Line 28) based only on the income earned in

ing your military pay, is taxable to Missouri.

provided on the return.

Missouri. See page 8, Lines 26 and 27.

If you are the spouse of a military service-

If the taxpayer or spouse died in 2014,

member, are living outside of Missouri and

eclARAtion oF

stimAted

check the appropriate box and write the

Missouri is your state of residence, any

Residents and nonresidents are required to

date of death after the decedent’s first name

income you earn is taxable to Missouri. If

make a declaration of estimated tax if their

in the name and address area of the return.

you earn more than $1,200 you must file a

Missouri estimated tax is expected to be at least

If a refund is due to the deceased taxpayer,

Missouri return (Form MO-1040).

$100. If you are required to make estimated

attach a copy of Federal Form 1310 and

Missouri Home of Record (Stationed in

tax payments, you must do so by remitting your

death certificate.

Missouri) - If your home of record is Mis-

tax payment along with Form MO-1040ES,

62 t

hRough

souri and you are stationed in Missouri

Estimated Tax Dec lara tion for Individuals.

If you or your spouse were ages 62, 63,

due to military orders, all of your income,

ddRess

hAnge

or 64 by December 31, 2014, check the

including your military pay, is taxable to

ap pro priate box.

Missouri.

You may obtain an official address

change form to change your address with

Missouri Home of Record (Entering or

the Department by visiting our website:

Leaving the Military) - If you are entering or

leaving the military, Missouri is your home

of record, and you spend more than 30 days

Address change requests should be mailed

to: Department of Revenue, P.O. Box

2200, Jefferson City, MO 65105-2200.

Form Mo-1040 - Individual Income Tax Return - Long Form - 2014 Page 5

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