Form Mo-1040 - Booklet Missouri Individual Income Tax Long Form

• Form SSA-1099 and RRB-1099, total

If you are a surviving spouse and your

Enter the amount that you determined on

spouse was 100 percent disabled as a result

amount before deductions (if you did

Line 9. Be sure to include both incomes on

Lines 1–6.

of military service, all the veteran payments

not include an amount on Federal Forms

and benefits must be included.

1040 or 1040A)

10 — n

ine

ousehold

ncome

Lump sum distributions from Social Security

6 — p

ine

ublic

ssistAnce

Subtract Line 9 from Line 8 and enter

Administration and other agencies must

amount on Line 10. If you RENTED or

Include the amount of public assistance,

be claimed in the year in which they are

did not own and occupy your home for

Supplemental Security Income (SSI),

received.

the ENTIRE YEAR, the amount you enter

child support, unemployment compensa-

on Line 10 cannot exceed $27,500. If the

tion, and Temporary Assistance payments

amount of your net household income on

HELPFUL HINTS

re c eived by you and your minor children.

Line 10 is above $27,500, and you are not

Wait to file your return until you get your

Tempo r ary Assistance payments include

eligible for the credit. There is no need to

Form SSA-1099 received in January, 2012,

Temporary Assistance for Needy Families

complete and submit the form.

that states what your benefits were for the

(TANF) payments. In Missouri, the program

If you OWNED AND OCCUPIED your

entire 2011 year. See the sample Form

is referred to as Temporary Assistance (TA).

home for the ENTIRE YEAR, the amount you

SSA-1099 on page 38.

enter on Line 10 cannot exceed $30,000. If

I f you are receiving railroad retirement

HELPFUL HINTS

the amount of your net household income

benefits, you should get two Forms RRB-1099.

Supplemental Security Income (SSI) is paid

on Line 10 is above $30,000, you are not

Form RRB-1099-R shows annuities and

by the Social Security Ad m in i s t ration. You

eligible for the credit. There is no need to

pensions and the Form RRB-1099 is your

have to request an SSI form indicating total

complete and submit the form.

social security equivalent railroad retirement

benefits received from your local social

Note: Your home or dwelling is the place in

benefits. Include the amount from Form

security office. The form should be stamped

which you reside in Missouri, whether owned

RRB-1099 that states social security equiva-

or signed by the Social Security Ad m in i s-

or rented, and the surrounding land, not to

lent (usually Tier I benefits) on Line 2.

tra t ion. If you have minor children who

exceed five acres, as is reasonably necessary

receive SSI benefits, the children do not

3 — e

for use of the dwelling as a home. A home

ine

xempt

nteRest

qualify for a credit. However, if you qualify

may be part of a larger unit such as a farm or

for a credit, you must include the children’s

And

ension

ncome

building partly rented or used for business.

SSI benefits on Line 6.

Enter the amount of pensions, annuities,

11 — o

I f you receive temporary assistance from the

rental income, dividends, or exempt interest

ine

ouR

ome

Children’s Division (CD) or Family Support

income not included on Form MO-PTS,

If you owned and occupied your home,

Division (FSD), you must include all cash

Line 1. (Do not include amount of exclud-

include the amount of real estate tax you paid

benefits re c eived for your entire household.

able costs of pensions or annuities.) See

for 2011 only. Do not include special assess-

The Department of Revenue verifies this

the following to determine the amount of

ments (sewer lateral), penalties, service

information and failure to in c lude total

your pension or exempt interest:

charges, and interest listed on your tax

benefits may delay your refund.

• Forms 1099-R or W-2P — Total amount

receipt. You can only claim the taxes on your

before deductions not included on Form

primary residence that you occupy. Secondary

This includes any payments received from

MO-1040, Line 6 (Missouri adjusted

the government. Do not include the value

homes are not eligible for the credit.

gross income).

of commodity foods, food stamps, or

If you submit more than one receipt from

• F orms 1099-INT— Total amount not

heating and cooling assistance. Attach

a city or county for your residence, please

included on Form MO-1040, Line

a copy of Forms SSA-1099, a letter from

submit a letter of explanation.

6 (Missouri adjusted gross in c ome).

the Social Security Administration, a letter

If your home or farm has more than five

Include tax exempt interest from Form

from Social Services that includes the

acres or you own a mobile home and it is

MO-A, Part 1, Line 7.

total amount of assistance received, and

classified as personal property, a Form 948

If grants or long-term care benefits are

Employment Security 1099, if applicable.

Assessors Certification must be attached with

made payable to the nursing facility, do not

7 — n

(

)

a copy of your paid personal or real property

ine

onbusiness

oss

include as income or rent.

tax receipt. If you own a mobile home and it

Complete Line 7 only if non business losses

4 — R

is classified as real property, a Form 948 isn’t

ine

AilRoAd

etiRement

reduced the amount reported on Form

needed. In such cases, you can claim prop-

eneFits

MO-PTS, Line 1. If Line 1 was reduced by

erty tax for the mobile home and if appli-

nonbusiness losses, add back the amount

Enter railroad retirement benefits before

cable, rent for the lot. A credit will not be

of the loss on Line 7. A nonbusiness loss

deductions for medical premiums or with-

allowed on vehicles and other items listed

is a loss of income that did not result from

holdings of any kind from Form MO-A,

on the personal property tax receipt.

a trade or business. (Losses from Federal

Part 1, Line 9. (Attach a copy of your Form

If you share a home, report only the portion of

Form 1040, Schedule F and Schedule C are

RRB-1099-R.) (Do not include social secu-

real estate tax that was actually paid by you.

considered business losses and should not

rity equivalent railroad retirement included

be in c luded here.)

on Line 2).

If you use your home for business purposes,

the percentage of your home that is used for

5 — v

9 — F

ine

eteRAn

eneFits

ine

iling

tAtus

eduction

business purposes must be subtracted from

Include your veteran payments and benefits.

If you are single, enter “0”. If you are

your real estate taxes paid. If you need to use

Veteran payments and benefits include edu-

married—living separate for entire year,

a Form 948 to calculate the amount of real

and you are filing married filing separate

cation or training al l ow a nces, disability com-

estate tax, you must subtract the percentage of

on Form MO-1040, enter “0”.

pensation, grants, and insurance proceeds.

your home that is used for business purposes

If your filing status is Married and Filing

Exceptions: If you are 100 percent dis-

from allowable real estate taxes paid.

Combined, see below to determine the

abled as a result of military service, you

Example: Ruth has 10 acres surrounding her

amount you will enter on Line 9.

are not required to include your veteran

house. She needs to use a Form 948, because

• I f you OWNED and OCCUPIED your

payments and benefits. You must attach

she is only entitled to receive credit for 5

home for the ENTIRE YEAR, enter $4,000

a letter from the Veterans Administration

acres. By her calculations, she enters $500

on Line 9.

that states that you are 100 percent

on Form 948, Line 6. Ruth also uses 15

• I f you RENTED or did not own your

disabled as a result of military service.

percent of her house for her business. She will

home for the ENTIRE YEAR, enter $2,000

To request a copy of the letter, call the

multiply $500 by 85 percent and enter this

on Line 9.

Veterans Administration at (800) 827-1000.

figure ($425) on Form MO-PTS, Line 11.

Form Mo-1040 - Booklet Missouri Individual Income Tax Long Form - 2011 Page 37

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