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(Exam ple: One spouse lives in a nursing

Exceptions: If you are 100 percent

Helpful Hint

home or residential care facility while

disabled as a result of military

Wait to file your return until you get

the other spouse remains in the home

service, you are not required to

your Form SSA-1099, received in

the entire year.) If filing a separate

include your veteran payments and

January, 2013, that states what your

Form MO-PTC, you cannot take the

benefits. You must attach a letter

benefits were for the entire 2012 year.

$2,000 or $4,000 deduction on Line 7

from the Veterans Ad ministration

See the sample Form SSA-1099 on

and you cannot calculate your Property

that states that you are 100 percent

page 10.

Tax Credit on the Form MO-PTS.

disabled as a result of military

If you are receiving railroad retirement

service. To request a copy of the

benefits, you should get two Forms.

uAlIFICAtIons

letter, call the Vet erans Ad min is-

Form RRB-1099-R shows annuities and

Check the applicable box to indicate

tration at (800) 827-1000.

pensions and the Form RRB-1099 is

under which qualification you are

your social security equivalent railroad

If you are a surviving spouse and your

filing the Form MO-PTS. See “Am I

retirement benefits. Include the amount

spouse was 100 percent disabled as

Eligible” chart on page 4. You must

from Form RRB-1099 that states social

a result of military service, all of the

security equivalent (usually Tier 1

check a qualification box to be eli-

vet eran payments and benefits must

benefits) on Line 2.

gible for the credit. Check only one

be included.

box. Attach the appropriate docu-

6 — P

3 — E

InE

ublIC

ssIstAnCE

mentation to verify your qualifica-

InE

xEmPt

ntEREst

tion. (The required documentation

And

EnsIon

nComE

Include the amount of public assis-

is listed behind each qualification on

tance, supplemental security income

Enter the amount of pensions,

Form MO-PTS.)

(SSI), child support, unemployment

an nuities, dividends, rental income,

compensation, and Tem porary

or exempt interest in come not

Helpful Hints

As sis tance payments re ceived by

included on Form MO-PTS, Line 1

you, your spouse, and your minor

• If you are legally married and

(do not include amount of exclud-

children. Tem porary Assistance

living together at any time during

able costs of pensions or annuities.)

the year, you must file married filing

p a y m e n t s i n c l u d e T e m p o r a r y

See the following to determine the

combined and include all household

Assistance for Needy Families

amount of your nontaxable pension

income.

(TANF) payments. In Mis souri, the

or exempt interest:

• Please use the social security number

program is referred to as Temporary

• Forms 1099-R or W-2P— Total

of the person filing the claim.

Assistance (TA). This includes any

amount before deductions not

payments received from the gov-

included on Form MO-1040P, Line

ernment. Do not include the value

2 — s

InE

oCIAl

ECuRIty

4 (Missouri ad justed gross income).

of commodity foods, food stamps,

EnEFIts

• Forms 1099-INT— Total amount not

or heating and cooling assistance.

included on Form MO-1040P, Line

Enter the amount of nontaxable social

security benefits you, your spouse,

4 (Missouri ad justed gross income).

Helpful Hints

and your minor children received

If grants or long-term care benefits are

• Supplemental security income (SSI)

before any deductions and the amount

made payable to the nursing facility,

is paid by the Social Security Ad-

of social security equivalent railroad

do not include as income or rent.

min is tration. You have to request

retirement benefits. See the following

an SSI form indicating total benefits

4 — R

InE

AIlRoAd

to deter mine nontaxable benefits:

received from your local social se-

EtIREmEnt

EnEFIts

curity office. The form should be

• Federal Form 1040, Line 20a less

stamped or signed by the Social

Line 20b

Form MO-1040P does not have pro-

Security Ad min is tra tion. If you have

• Federal Form 1040A, Line 14a less

visions for subtracting railroad retire-

minor children who receive SSI ben-

Line 14b

ment benefits from federal adjusted

efits, the children do not qualify for

• Forms SSA-1099 and RRB-1099,

gross income. If you have railroad re-

a credit. However, if you qualify for

total amount before deductions (if

tirement benefits, you must file Form

a credit, you must include the chil-

you did not include an amount

dren’s SSI benefits on Line 6.

MO-1040. See page 4 for information

on Federal Forms 1040 or 1040A).

• If you receive temporary assistance

on how to obtain forms.

Lump sum distributions from the

from the Children’s Division (CD) or

5 — v

Social Security Administration or

InE

EtERAn

EnEFIts

the Family Support Division (FSD),

other agencies must be claimed in the

you must include all cash benefits

Include your veteran payments and

received for your entire household.

year in which they are received.

benefits. Veteran payments and ben-

The Department of Revenue veri-

efits include education or training

fies this information and failure to

al low ances, disability compensation,

include total benefits may delay your

grants, and insurance proceeds.

refund.

Instructions For Form Mo-1040p - Property Tax Credit/ Pension Exemption Short Form - 2012 Page 12

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