Missouri Income Tax Reference Guide - 2012 (Page 7 of 28) in pdf

2012

MISSOURI INDIVIDUAL INCOME TAX RETURN AND PROPERTY

FORM MO-1040P

TAX CREDIT CLAIM/PENSION EXEMPTION—SHORT FORM

LAST NAME

FIRST NAME

MIDDLE INITIAL

SOCIAL SECURITY NUMBER

SOFTWARE

DECEASED

VENDOR CODE

2012

__ __ __ - __ __ - __ __ __ __

(Assigned by DOR)

SPOUSE’S LAST NAME

FIRST NAME

MIDDLE INITIAL

SPOUSE’S SOCIAL SECURITY NUMBER

DECEASED

002

2012

__ __ __ - __ __ - __ __ __ __

III. Form MO-1040P may be used if:

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

COUNTY OF RESIDENCE

PRESENT ADDRESS (INCLUDE APARTMENT NO. OR RURAL ROUTE) APT. NUMBER CITY, TOWN, OR POST OFFICE, STATE, AND ZIP CODE

• Any filing status is claimed;

PLEASE CHECK THE APPROPRIATE BOXES THAT APPLY TO YOURSELF OR YOUR SPOUSE.

AGE 62 THROUGH 64

AGE 65 OR OLDER

BLIND

100% DISABLED

NON-OBLIGATED SPOUSE

YOURSELF

• One or two income earner; all earned in

SPOUSE

You may contribute to any one or

all of the trust funds that are listed

Workers

LEAD

eneral

to the right. Place the total amount

evenue

contributed on Line 24. See the

Children’s

Veterans

Elderly Home

Missouri National

Workers’ Memorial

Childhood

Missouri Military

General Revenue

After School

Organ Donor

in s tructions for a list of Trust Fund

Trust Fund

Delivered Meals

Guard Trust

Fund

Lead Testing

Family Relief

Fund

Retreat Fund

Program Fund

Missouri;

Codes.

Trust Fund

Fund

Spouse

Yourself

1. Federal Adjusted Gross Income from your 2012 federal return

(See worksheet on page 8.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2Y –

2S –

2. Any state income tax refund included in your 2012 federal adjusted gross income. . . . . . . . . .

• Standard or itemized deductions;

3Y =

3S =

3. Subtract Line 2 from Line 1. This is your Missouri adjusted gross income. . . . . . . . . . . . . . .

4. TOTAL MISSOURI ADJUSTED GROSS INCOME — Add both numbers on Line 3 and enter here. . . . . .

• Y our state income tax refund is included in

5. Income percentages — Divide Line 3 by Line 4 for both you and your spouse.

(The total of the two must equal 100%. Round to the nearest whole number.) . . . . . . . . . . . . . . . . . . . . .

6. M ark your filing status box below and enter the appropriate exemption amount on Line 6.

your federal income (if itemized last year);

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

E. M arried filing separate (spouse

NOT filing) — $4,200

B. C laimed as a dependent on another person’s federal

tax return — $0.00

F. Head of household — $3,500

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

G. Q ualifying widow(er) with

dependent child — $3,500 . . . .

• You claim a pension, Social Security, Social

D. Married filing separate — $2,100

CAUTION!

7. Tax from federal return (Do not

Single—maximum of $5,000;

enter amount from your Forms W-2 —

Married filing combined—maximum

NOT federal tax withheld.)

of $10,000 . . . . . . . . . . . . . . . . . . . . . . . .

7 +

See Page 6,

Security Disability or military exemption;

Line 7.

8. Missouri Standard or Itemized Deduction

Taxpayers Under Age 65

Taxpayers Age 65 or Older

Single . . . . . . . . . . . . . . . . . . . . . . $5,950

Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,400

If 65 or

Married Filing Combined . . . . . . . $11,900

Married Filing Combined and YOU are Age

older or

blind the

Married Filing Separate. . . . . . . . . .$5,950

65 or Older . . . . . . . . . . . . . . . . . . . . . . . . . . $13,050

• Estimated tax payments were made;

appropriate

Head of Household . . . . . . . . . . . . .$8,700

Married Filing Combined and You and Your

boxes must

Qualifying Widow(er). . . . . . . . . . .$11,900

Spouse are BOTH Age 65 or Older. . . . . . . $14,200

be checked

Married Filing Separate. . . . . . . . . . . . . . . . . . . . $7,100

above.

Head of Household . . . . . . . . . . . . . . . . . . . . . . $10,150

Qualifying Widow(er). . . . . . . . . . . . . . . . . . . . . $13,050

• Resident, nonresident, or part-year resident

If blind or claimed as a dependent, see your federal return or pages 6 and 7 of the instructions.

8 +

If itemizing, see page 18 or 22 of the instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Do not

include

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

yourself

9 +

or your

(DO NOT INCLUDE YOURSELF OR SPOUSE.) x $1,200 . . . . . . . . . . . . . .

with 100 percent Missouri source income.

spouse.

10. Pension exemption (Complete worksheet on page 17 or 21 of the instructions.) Attach worksheet,

10 +

a copy of federal return, Forms W-2P and 1099-R. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11 +

11. Long-term care insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12 =

12. TOTAL DEDUCTIONS — Add Lines 6 through 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13. Missouri Taxable Income — Subtract Line 12 (Total Deductions) from Line 4 (Total Missouri Income)

and enter here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

MO-1040P (12-2012)

For Privacy Notice, see instructions.

2012

Attachment Sequence No. 1040-07 and 1040P-01

MISSOURI DEPARTMENT OF REVENUE

FORM

MO-PTS

PROPERTY TAX CREDIT

THIS FORM MUST BE ATTACHED TO FORM MO-1040 OR FORM MO-1040P.

LAST NAME

FIRST NAME

INITIAL BIRTHDATE (MM/DD/YYYY)

SOCIAL SECURITY NO.

_ _ / _ _ / _ _ _ _

_ _ _ - _ _ - _ _ _ _

SPOUSE’S LAST NAME

FIRST NAME

INITIAL BIRTHDATE (MM/DD/YYYY)

SPOUSE’S SOCIAL SECURITY NO.

_ _ / _ _ / _ _ _ _

_ _ _ - _ _ - _ _ _ _

You must check a qualification to be eligible for a credit. Check only one. Copies of letters, forms, etc., must be included with claim.

A. 65 years of age or older (Attach a copy of Form

C. 100% Disabled (Attach a copy of the letter from Social

SSA-1099.)

Security Administration or Form SSA-1099.)

B. 100% Disabled Veteran as a result of military service

D. 60 years of age or older and received surviving

spouse benefits (Attach a copy of Form SSA-1099.)

(Attach a copy of the letter from Department of

Veterans Affairs.)

IV. Form MO-PTS must be used if:

If married filing combined,

FILING STATUS

Single

Married — Filing Combined

Married — Living Separate for Entire Year

you must report both incomes.

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.

• Filing Form MO-1040P and claiming the

1. Enter the amount of income from Form MO‑1040, Line 6, or Form MO‑1040P, Line 4. ..................................................

2. Enter the amount of nontaxable 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.

Property Tax Credit;

Attach a copy of Form SSA-1099 and RRB-1099. .......................................................................................................

3. Enter the total amount of pensions, annuities, dividends, rental income, or interest income not included in Line 1.

Include tax exempt interest from Form MO‑A, Part 1, Line 7 (if filing Form MO‑1040).

Attach Forms W-2, 1099, 1099-R, 1099-DIV, 1099-INT, 1099-MISC, etc. .......................................................................

• Filing Form MO-1040 (long form) and claiming

4. Enter the amount of railroad retirement benefits (not included in Line 2) before any deductions.

Attach Form RRB-1099-R (Tier II). If filing Form MO-1040, refer to Form MO-A, Part 1, Line 9. ................................

5. Enter the amount of veterans payments or benefits before any deductions. Attach letter from Veterans Affairs. .............

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

or Temporary Assistance payments (TA and TANF). Attach a copy of Forms SSA-1099, a letter from the Social

the Property Tax Credit.

Security Administration and Social Services that includes the total amount of assistance received and

Employment Security 1099, if applicable. .......................................................................................................................

7. Enter the amount of nonbusiness loss(es). You must include nonbusiness losses in your household income

(as a positive amount) here. (Include capital loss from Federal Form 1040, Line 13.) ..............................................

8. TOTAL household income — Add Lines 1 through 7. Enter total here. ...........................................................................

9. 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;

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

10. Net household income — Subtract Line 9 from Line 8 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 10 cannot exceed $27,500.

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

b. If you owned and occupied your home for the entire year, Line 10 cannot exceed $30,000.

If the total is greater than $30,000, STOP - no credit is allowed. Do not file this claim. ................................ 10

11. 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..................................................

12. 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. ...........................................................................................................................

13. Enter the total of Lines 11 and 12, or $1,100, whichever is less. .....................................................................................

14. Apply Lines 10 and 13 to the chart in the instructions for MO‑1040, pages 41‑43 or MO‑1040P, pages 29‑31 to figure

your Property Tax Credit. You must use the chart to see how much credit you are allowed.

Enter this amount on Form MO‑1040, Line 38 or Form MO‑1040P, Line 20. ..................................................................

THIS FORM MUST BE ATTACHED TO FORM MO-1040 OR FORM MO-1040P.

For Privacy Notice, see instructions.

MO-PTS (12-2012)

MISSOURI INDIVIDUAL INCOME TAX RETURN

2012

FORM MO-1040A

SINGLE/MARRIED (INCOME FROM ONE SPOUSE)—SHORT FORM

LAST NAME

FIRST NAME

MIDDLE INITIAL

DECEASED

SOCIAL SECURITY NUMBER

SOFTWARE

2012

VENDOR CODE

__ __ __ - __ __ - __ __ __ __

(Assigned by DOR)

SPOUSE’S LAST NAME

FIRST NAME

MIDDLE INITIAL

DECEASED

SPOUSE’S SOCIAL SECURITY NUMBER

2012

__ __ __ - __ __ - __ __ __ __

002

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

COUNTY OF RESIDENCE

V. Form MO-1040A may be used if:

PRESENT ADDRESS (INCLUDE APARTMENT NO. OR RURAL ROUTE)

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

AGE 65 OR OLDER

BLIND

100% DISABLED

NON-OBLIGATED SPOUSE

PLEASE CHECK THE APPROPRIATE

BOXES THAT APPLY TO YOURSELF

YOURSELF

• A ny filing status, but only one income earner,

OR YOUR SPOUSE.

SPOUSE

1. Federal adjusted gross income from your 2012 federal return. (See page 6 of the instructions.) . ..................................

2. Any state income tax refund included in your 2012 federal adjusted gross income . ............................................

2 –

3 =

3. Total Missouri adjusted gross income — Subtract Line 2 from Line 1. .................................................................

all earned in Missouri;

4. M ark your filing status box below and enter the appropriate exemption amount on Line 4.

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

D. Married filing separate — $2,100

B. C laimed as a dependent on another person’s federal

E. Married filing separate (spouse

tax return — $0.00

NOT filing) — $4,200

• Standard or itemized deductions;

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

F. Head of household — $3,500

Check which spouse had income:

G. Q ualifying widow(er) with

dependent child — $3,500

Yourself

Spouse

5. Tax from federal return (Do not

Enter this amount on Line 5 or $5,000, whichever is less.

enter federal income tax withheld.) —

If married filing combined, enter this amount on Line 5

• Your state income tax refund is included in

or $10,000, whichever is less. ...........................................

6. 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

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

If you are itemizing, see back of form. .....................................................................................................................

6 +

your federal income (if itemized last year);

7. Number of dependents you claimed on your Federal Form 1040 or 1040A, Line 6c

(Do not include yourself or your spouse.) ...........................................................

x $1,200 = ..............

7 +

8 +

8. Long-term care insurance deduction . .....................................................................................................................

9 =

9. Total Deductions — Add Lines 4 through 8. . ..........................................................................................................

• Resident, nonresident, or part-year resident

10. Missouri Taxable Income — Subtract Line 9 from Line 3. . .....................................................................................

11. Tax — Use the tax table on the back of this form to figure the tax. . .......................................................................

1 2. Missouri tax withheld from your Forms W-2 and Forms 1099. Attach copies of Forms W-2 and Forms 1099. .....

1 3. Any Missouri estimated tax payments made for 2012 (include overpayment from 2011 applied to 2012). ............

with 100 percent Missouri source income;

14. Total Payments — Add Lines 12 and 13. . ...............................................................................................................

1 5. If Line 14 (Total Payments) is more than Line 11 (Total Tax), enter the difference (amount of overpayment)

here. (If Line 14 is less than Line 11, skip to Line 19.) ...........................................................................................

1 6. Amount from Line 15 that you want applied to your 2013 estimated tax. .............................................................

1 7. Enter the amount

Additional

Workers

LEAD

eneral

• Do not have any tax credits or modifications

of your donation in

Fund Code

Missouri

evenue

the trust fund boxes

(See Instr.)

Children’s

Veterans

Elderly Home

National Guard

Workers’

Childhood

Military

General

After School

Trust Fund

Delivered Meals

Trust Fund

Memorial Fund

Lead Testing

Family Relief

Revenue

Retreat

Organ Donor

______|______

to the right. See the

Trust Fund

Fund

Program Fund

instructions for

fund codes. . ....... 17.

1 8. REFUND - Subtract Lines 16 and 17 from Line 15 and enter here. This is your refund. Sign below and mail to:

Department of Revenue, P.O. Box 500, Jefferson City, MO 65106-0500.

to your income.

Check the box if you want your refund issued on a debit card. See instructions for Line 18. .........

Debit Card

19. AMOUNT DUE - If Line 14 is less than Line 11, enter the difference here. You have an amount due.

Sign below and mail to: Department of Revenue, P.O. Box 329, Jefferson City, MO 65107-0329.

See instructions for Line 19. . ..................................................................................................................................

If you pay by check, you authorize the Department of Revenue to process the check electronically. Any check returned unpaid may be presented again electronically.

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 return and attachments with

E-MAIL ADDRESS

PREPARER’S PHONE

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

YES

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

SIGNATURE

DATE (MMDDYYYY)

PREPARER’S SIGNATURE

FEIN, SSN, OR PTIN

__ __/__ __/__ __ __ __

SPOUSE’S SIGNATURE (If filing combined, BOTH must sign) DAYTIME TELEPHONE