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

FIGURE YOUR MISSOURI

Missouri Modifications

ldeR oR

lind

ADJUSTED GROSS INCOME

If you or your spouse were age 65 or older

Before completing Lines 2, 3, and 4, read

or blind and qualified for these deductions

the Information to Complete Form MO-A,

Missouri requires the division of income

on your 2014 federal return, check the

Part 1, pages 11, 12 and 35.

be tween spouses. Taxpayers filing a

ap pro priate boxes.

2 — t

ine

otAl

dditions

combined return pay less tax by dividing the

100 p

income between spouses and then deter-

Enter the total additions amount from Form

eRcent

isAbled

eRson

mining the tax amount for each person’s

MO-A, Part 1, Line 6.

You may check the 100 percent disabled

income.

4 — t

ine

otAl

ubtRActions

box if you are unable to engage in any

You must begin your Missouri return with

substantial gainful activity by reason of

Enter the total subtractions amount from

your total federal adjusted gross income,

any medically determinable physical or

Form MO-A, Part 1, Line 14.

even if you have income from a state other

mental impairment that can be expected

7 — i

ine

ncome

eRcentAges

than Missouri.

to result in death or has lasted or can be

To calculate your income percentage for

expected to last for a continuous period

1 — F

ine

edeRAl

djusted

Line 7, complete the chart below if both

of not less than 12 months. A claimant is

Ross

ncome

spouses have income:

not required to be gainfully employed prior

If your filing status is “married filing

to such disability to qualify for a property

Yourself Line 5Y ____________ divided by

combined” and both spouses are report-

tax credit. You may visit

Line 6 ___________ = ___________

ing in come, use the worksheet below

personal to learn more about the property

to split in come between you and your

tax credit claim.

Spouse

Line 5S ____________ divided by

spouse.

The combined income for you

Line 6 ___________ = ___________

obligAted

pouse

and your spouse must equal the total fed-

eral adjusted gross income you reported

You may check the non-obligated spouse

The total entered on Line 7 must equal 100

on your federal return. For all other filing

box if your spouse owes the state of Mis-

percent — round to the nearest percentage.

statuses, use the chart below to determine

souri any child support payments, back

(Example: 84.3 percent would be shown

your federal adjusted gross income.

taxes, student loans, etc., and you do not

as 84 percent, and 97.5 percent would be

want your portion of the refund used to

shown as 98 percent.) Lines 7Y and 7S must

If you include loss(es) of $1,000 or more on

pay the amounts owed by your spouse.

equal 100 percent.

Line 1, you must attach a copy of Federal

Debts owed to the Internal Revenue

Form 1040 (pages 1 and 2).

Note: If one spouse has negative income and

Service (IRS) are excluded from the non-

the other spouse has positive income (example:

obligated spouse apportionment.

FEDERAL FORM

LINE

your income is –$15,000 and your spouse’s

Federal Form 1040

Line 37

income is $30,000), enter zero percent on

Federal Form 1040A

Line 21

Line 7Y and 100 percent on Line 7S. If noth-

Federal Form 1040EZ

Line 4

ing is entered, the Department will consider

Federal Form 1040X

Line 1

this to be 100 percent.

WORKSHEET FOR LINE 1 — Instructions for Completing the Adjusted Gross Income Worksheet

Missouri law requires a combined return for married couples filing together. A combined return means taxpayers are required to split their total federal adjusted gross income

(including other state income) between spouses when beginning the Missouri return.

Splitting the income can be as easy as adding up your separate Forms W-2 and 1099. Or it may require allocating to each spouse the percentage of ownership in jointly held property,

such as businesses, farm operations, dividends, interest, rent, and capital gains or losses. State refunds should be split based on each spouse’s 2013 Missouri tax withheld, less each

spouse’s 2013 tax liability. The result should be each spouse’s portion of the 2013 refund. Taxable social security benefits must be allocated by each spouse’s share of the benefits

received for the year.

The worksheet below lists income that is included on your federal return, along with federal line references. Find the lines that apply to your federal return, split the income between

you and your spouse, and enter the amounts on the worksheet. When you have completed the worksheet, transfer the amounts from Line 18 to Form MO-1040, Lines 1Y and 1S.

Note: Remember, the incomes listed separately on Line 18 of this worksheet must equal your total federal adjusted gross income when added together.

Federal Form

Y — Yourself

S — Spouse

Adjusted Gross Income Worksheet for Combined Return

1040EZ Line No.

1040A Line No.

1040 Line No.

1. Wages, salaries, tips, etc. ..................................................

00 1

2. Taxable interest income ....................................................

00 2

3. Dividend income ..............................................................

none

00 3

4. State and local income tax refunds ...................................

none

00 4

5. Alimony received .............................................................

none

00 5

6. Business income or (loss) ..................................................

none

00 6

7. Capital gain or (loss) .........................................................

none

00 7

8. Other gains or (losses) ......................................................

none

00 8

9. Taxable IRA distributions ..................................................

none

11b

15b

00 9

10. Taxable pensions and annuities ........................................

none

12b

16b

00 10

11. Rents, royalties, partnerships, S corporations, trusts, etc. ........

none

00 11

12. Farm income or (loss) .......................................................

none

00 12

13. Unemployment compensation ..........................................

00 13

14. Taxable social security benefits ........................................

none

14b

20b

00 14

15. Other income ...................................................................

none

00 15

16. Total (add Lines 1 through 15) ..........................................

00 16

17. Less: federal adjustments to income ..................................

none

00 17

18. Federal adjusted gross income (Line 16 less Line 17)

Enter amounts here and on Lines 1Y and 1S, Form MO-1040 ...

00 18

Form Mo-1040 - Individual Income Tax Return - Long Form - 2014 Page 6

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