Missouri Income Tax Reference Guide - 2012 (Page 6 of 28) in pdf

SELECTING THE CORRECT RETURN

I. Form MO-1040 (long form) must be used if:

• Miscellaneous tax credits (taken on Form

2012

MISSOURI DEPARTMENT OF REVENUE

FORM MO-1040

INDIVIDUAL INCOME TAX RETURN—LONG FORM

20 ____ , ENDING

20 ____

FOR CALENDAR YEAR JAN. 1–DEC. 31, 2012, OR FISCAL YEAR BEGINNING

MO-TC) are claimed;

SOFTWARE

VENDOR CODE

AMENDED RETURN — CHECK HERE

(Assigned by DOR)

002

SOCIAL SECURITY NUMBER

SPOUSE’S SOCIAL SECURITY NUMBER

___ ___ ___ - ___ ___ - ___ ___ ___ ___

• Form MO-NRI or Form MO-CR is used;

LAST NAME

FIRST NAME

M. INITIAL

SUFFIX (JR, SR, etc.)

DECEASED

2012

SPOUSE’S LAST NAME

FIRST NAME

M. INITIAL

SUFFIX (JR, SR, etc.)

DECEASED

2012

• A ny Missouri modifications claimed other

IN CARE OF NAME (ATTORNEY, EXECUTOR, PERSONAL REPRESENTATIVE, ETC.)

COUNTY OF RESIDENCE

PRESENT ADDRESS (INCLUDE APARTMENT NUMBER OR RURAL ROUTE)

CITY, TOWN, OR POST OFFICE, STATE, AND ZIP CODE

than a state income tax refund subtraction;

You may contribute to any one or all of the

After

Elderly

Missouri

Workers’

Childhood

Missouri

General

trust funds on Line 45. See pages 9–10

School

Memorial

LEAD

Lead

Revenue

Home

National

Military

Workers

eneral

Retreat

for a description of each trust fund, as well

Children’s

Veterans

Delivered

Guard

Fund

Testing

Family Relief

Fund

evenue

Organ Donor

Fund

as trust fund codes to enter on Line 45.

Trust Fund

Fund

Trust Fund

Meals Trust Fund

Trust Fund

Fund

Program Fund

PLEASE CHECK THE APPROPRIATE BOXES THAT APPLY TO YOURSELF OR YOUR SPOUSE AS OF DECEMBER 31, 2012.

• You owe a penalty for underpayment of

AGE 62 THROUGH 64

AGE 65 OR OLDER

BLIND

100% DISABLED

NON-OBLIGATED SPOUSE

YOURSELF

SPOUSE

Yourself

Spouse

estimated tax;

1. Federal adjusted gross income from your 2012 federal return (See worksheet on page 6.) .. 1Y

2. Total additions (from Form MO‑A, Part 1, Line 6) ................................................................... 2Y

3. Total income — Add Lines 1 and 2. ........................................................................................ 3Y

4. Total subtractions (from Form MO‑A, Part 1, Line 14) ............................................................ 4Y

• You are filing an amended return;

5. Missouri adjusted gross income — Subtract Line 4 from Line 3. ............................................ 5Y

6. Total Missouri adjusted gross income — Add columns 5Y and 5S. .......................................................................

7. Income percentages — Divide columns 5Y and 5S by total on Line 6. (Must equal 100%.) .... 7Y

• You owe recapture tax on low income

8. Pension and Social Security/Social Security Disability/Military exemption (from Form MO‑A, Part 3, Section E.) ...

9. Mark your filing status box below and enter the appropriate exemption amount on Line 9.

A. Single — $2,100 (See Box B before checking.)

E. Married filing separate (spouse

B. Claimed as a dependent on another person’s federal

NOT filing) — $4,200

housing credit;

tax return — $0.00

F. Head of household — $3,500

C. Married filing joint federal & combined Missouri — $4,200

G. Qualifying widow(er) with

D. Married filing separate — $2,100

dependent child — $3,500

10. Tax from federal return (Do not enter federal income tax withheld.)

• Federal Form 1040, Line 55 minus Lines 45, 64a, 66, 67, and amounts from Forms 8801, 8839 and 8885 on Line 71

• You owe tax on a lump sum distribution

• Federal Form 1040A, Line 35 minus Lines 38a and 40 and any alternative minimum tax included on Line 28

• Federal Form 1040EZ, Line 10 minus Line 8a .................................................................... 10

11. Other tax from federal return — Attach copy of your federal return (pages 1 and 2). ........ 11

12. Total tax from federal return — Add Lines 10 and 11. ................................................. 12

included on Federal Form 1040, Line 44;

13. Federal tax deduction — Enter amount from Line 12 not to exceed $5,000 for individual filer;

$10,000 for combined filers. .................................................................................................................................

14. Missouri standard deduction or itemized deductions. Single or Married Filing Separate — $5,950; Head of

Household— $8,700; Married Filing a Combined Return or Qualifying Widow(er) — $11,900; If you are age 65 or

• You claim a pension, Social Security,

older, blind, or claimed as a dependent, see your federal return or page 7.

If you are itemizing, see Form MO‑A, Part 2 ......................................................................................

Do not

15. Number of dependents from Federal Form 1040 or 1040A, Line 6c

include

(DO NOT INCLUDE YOURSELF OR SPOUSE.) ......................................................

$1,200

.....

yourself

16. Number of dependents on Line 15 who are 65 years of age or older and do not

receive Medicaid or state funding (DO NOT INCLUDE YOURSELF OR SPOUSE.) .

$1,000

.....

spouse.

Social Security Disability or military

17. Long‑term care insurance deduction ....................................................................................................................

18. A. Health care sharing ministry deduction $ _____________ B. New jobs deduction $ _____________ .......

19. Total deductions — Add Lines 8, 9, 13, 14, 15, 16, 17, and 18. ..........................................................................

exemption;

20. Subtotal — Subtract Line 19 from Line 6. ............................................................................................................

21. Multiply Line 20 by appropriate percentages (%) on Lines 7Y and 7S. .................................. 21Y

21S

22. Enterprise zone or rural empowerment zone income modification ......................................... 22Y

22S

23. Subtract Line 22 from Line 21. Enter here and on Line 24. ................................................... 23Y

• Payment is made with Form MO-60;

23S

For Privacy Notice, see Instructions.

MO-1040 (12-2012)

• You are claiming a deduction for

dependents age 65 or older;

• You are a fiscal year filer.

2012

MISSOURI DEPARTMENT OF REVENUE

FORM

PROPERTY TAX CREDIT CLAIM

MO-PTC

LAST NAME

FIRST NAME

INITIAL BIRTHDATE (MMDDYYYY)

DECEASED

SOCIAL SECURITY NO.

SOFTWARE

2012

_ _ / _ _ / _ _ _ _

_ _ _ - _ _ - _ _ _ _

VENDOR CODE

PLACE LABEL IN BLOCK

(Assigned by DOR)

SPOUSE’S LAST NAME

FIRST NAME

INITIAL BIRTHDATE (MMDDYYYY)

SPOUSE’S SOCIAL SECURITY NO.

DECEASED

000

2012

_ _ / _ _ / _ _ _ _

_ _ _ - _ _ - _ _ _ _

IN CARE OF NAME (ATTORNEY, EXECUTOR, PERSONAL REPRESENTATIVE, ETC.)

TELEPHONE NUMBER

AMENDED

(__ __ __) __ __ __ – __ __ __ __

CLAIM

PRESENT HOME ADDRESS

APT. NUMBER CITY, TOWN, OR POST OFFICE, STATE, AND ZIP CODE

You must check a qualification to be eligible for a credit. Check only one. REQUIRED COPIES OF LETTERS, FORMS, ETC., MUST BE INCLUDED WITH CLAIM.

A. 65 years of age or older (ATTACH A COPY OF FORM SSA‑1099.)

C. 100% Disabled (ATTACH A COPY OF THE LETTER FROM

SOCIAL SECURITY ADMINISTRATION OR FORM SSA‑1099.)

B. 100% Disabled Veteran as a result of military service (ATTACH A COPY

II. Form MO-PTC* must be used if:

D. 60 years of age or older and received surviving spouse

OF THE LETTER FROM DEPARTMENT OF VETERANS AFFAIRS.)

benefits (ATTACH A COPY OF FORM SSA‑1099.)

If married filing combined,

Single

Married — Filing Combined

Married — Living Separate for Entire Year

FILING STATUS

you must report both incomes.

You are not filing an individual income tax

FAILURE TO PROVIDE THE ATTACHMENTS LISTED BELOW (RENT RECEIPT(S), TAX RECEIPT(S), FORMS 1099, W-2, ETC.) WILL RESULT IN DENIAL OR DELAY OF YOUR CLAIM!

1. Enter the amount of social security benefits received by you, your spouse, and your minor children before any deductions

and the amount of social security equivalent railroad retirement benefits.

ATTACH FORMS SSA‑1099 and RRB‑1099.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Enter the total amount of wages, pensions, annuities, dividends, interest income, rental income, or other income.

return (Form MO-1040 or MO-1040P) and you

ATTACH FORMS W‑2, 1099, 1099‑R, 1099‑DIV, 1099‑INT, 1099‑MISC, ETC.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Enter the amount of railroad retirement benefits (not included in Line 1) before any deductions.

ATTACH FORM RRB‑1099‑R (TIER II).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

qualify for a property tax credit;

4. Enter the amount of veteran’s payments or benefits before any deductions. ATTACH LETTER FROM VETERANS AFFAIRS.

. . .

5. Enter the total amount received by you, your spouse, and your minor children from: public assistance, SSI, child support,

Temporary Assistance payments (TA and TANF). ATTACH COPY OF FORMS SSA‑1099, A LETTER FROM THE

SOCIAL SECURITY ADMINISTRATION AND SOCIAL SERVICES THAT INCLUDES THE TOTAL AMOUNT OF

ASSISTANCE RECEIVED AND EMPLOYMENT SECURITY 1099, IF APPLICABLE.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6. TOTAL household income — Add Lines 1 through 5.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Mark the box that applies and enter the appropriate amount.

a. Enter $0 if filing status is Single or Married Living Separate;

If married and filing combined;

b. Enter $2,000 if you rented or did not own your home for the entire year;

*Form MO-PTC should be filed ONLY if not

c. Enter $4,000 if you owned and occupied your home for the entire year;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Net household income — Subtract Line 7 from Line 6; and enter the amount; mark the box that applies.

a. If you rented or did not own and occupy your home for the entire year, Line 8 cannot exceed $27,500.

If the total is greater than $27,500, STOP ‑ no credit is allowed. Do not file this claim.

filing a federal or a state individual income

b. If you owned and occupied your home for the entire year, Line 8 cannot exceed $30,000.

If the total is greater than $30,000, STOP ‑ no credit is allowed. Do not file this claim.

. . . . . . . . . . . . . . . . . . . . . . .

9. If you owned your home, enter the total amount of property tax paid for your home, less special assessments,

or $1,100, whichever is less. ATTACH A COPY OF PAID REAL ESTATE TAX RECEIPT(S). IF YOUR HOME IS ON

MORE THAN FIVE ACRES OR YOU OWN A MOBILE HOME, ATTACH FORM 948, ASSESSOR’S CERTIFICATION.

tax return; otherwise, use Form MO-PTS

. . .

10. If you rented, enter the total amount from Form(s) MO-CRP, Line 9, or $750, whichever is less. Attach rent receipts or a

signed statement from your landlord. NOTE: If you rent from a facility that does not pay property tax, you are not

eligible for a Property Tax Credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. Enter the total of Lines 9 and 10, or $1,100, whichever is less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

with Form MO-1040 or MO-1040P.

12. You must use the chart on pages 13‑15 to see how much refund you are allowed.

Apply amounts from Lines 8 and 11 to chart on pages 13-15 to figure your Property Tax Credit.

Check the box if you want your refund issued on a debit card. See instructions for Line 12.

Debit Card 12

. . . . . . . . . . . . . . .

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. Declaration of

preparer (other than taxpayer) is based on all information of which he or she has any knowledge. As provided in Chapter 143, RSMo, a penalty of up to $500 shall be imposed on any individual who files a frivolous

return. I also declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit or abatement if I employ such aliens.

I authorize the Director of Revenue or delegate to discuss my claim and attachments

E-MAIL ADDRESS

PREPARER’S PHONE

(__ __ __) __ __ __ - __ __ __ __

with the preparer or any member of the preparer’s firm.

YES

*If you have a negative income, you cannot

SIGNATURE

DATE (MMDDYYYY)

PREPARER’S SIGNATURE

FEIN, SSN, OR PTIN

__ __ /__ __ /__ __ __ __