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

to file a Missouri return and you do not antici-

heRe to

Ail

ouR

etuRn

issouRi

etuRn

nquiRy

pate an increase in income, you may change

If you are due a refund or have no amount

To check the status of your current year return

your Form MO W-4 to “exempt” so your

due, mail your return and all required

24 hours a day, please visit our web site:

employer will not withhold Missouri tax.

attachments to:

Department of Revenue

call our automated individual income tax

hen

ile

inquiry line (573) 526-8299. To obtain the

P.O. Box 500

Calendar year taxpayers must file no later

Jefferson City, MO 65106-0500.

status of your return, you must know the fol l ow-

than April 17, 2012. Late filing will subject

ing information: 1) the first social security

If you have a balance due, mail your return,

taxpayers to charges for interest and addi-

number on the return; 2) the filing status shown

payment, and all re q uired attachments to:

tion to tax. Fiscal year filers must file no

on your return; and 3) the exact amount of

Department of Revenue

later than the 15th day of the fourth month

the refund or balance due in whole dollars.

P.O. Box 329

following the close of their taxable year.

Jefferson City, MO 65107-0329.

esident

xtension oF

ime to

ile

2-D barcode returns, see page 2.

A resident is an individual who either 1) main-

You are not required to file an extension

tained a domicile in Missouri or 2) did not

if you do not expect to owe additional

maintain a domicile in Missouri but did have

ollARs And

ents

income tax or if you anticipate re ceiv ing

permanent living quarters and spent more

Rounding is required on your tax return.

a refund. If you wish to file a Missouri

than 183 days of the taxable year in Missouri.

Zeros have been placed in the cents columns

extension, and do not expect to owe

Exception: An individual domiciled in

on your return. For 1 cent through 49 cents,

Missouri income tax, you may file an

Missouri who did not maintain permanent

round down to the previous whole dollar

extension by filing Form MO-60, Appli-

living quarters in Missouri, did maintain

amount. For 50 cents through 99 cents,

ca t ion for Extension of Time to File. An

per m a n ent living quarters elsewhere, and

round up to the next whole dollar amount.

auto m atic extension of time to file will be

spent 30 days or less of the taxable year in

Example: Round $32.49 down to $32.00

granted until October 15, 2012.

Missouri is not a resident.

Round $32.50 up to $33.00

Domicile: The place an individual intends

If you receive an extension of time to file

to be his/her permanent home; a place that

your federal income tax return, you will

epoRt oF

hAnges in

he/she intends to return to when absent. A

automatically be granted an extension

edeRAl

AxAble

ncome

domicile, once established, continues until

of time to file your Missouri income tax

the individual moves to a new location with

When your federal taxable income or

return, provided you do not expect to

the true intention of making his/her perma-

federal tax liability is changed as a result

owe any additional Missouri income tax.

nent home there. An individual can have

Attach a copy of your federal extension

of an audit or notification by the Internal

only one domicile at a time.

(Federal Form 4868) with your Missouri

Revenue Ser v ice, or if you file an amended

income tax return when you file.

federal in c ome tax return, you must report

onResident

such change by filing an amended Missouri

If you expect to owe Missouri income tax,

A nonresident is an individual who does not

income tax return with the Department of

meet the definition of resident. If required

file Form MO-60 with your payment by

Revenue within 90 days of the change.

the original due date of the return.

to file, nonresidents with income from

Failure to notify the Department of Revenue

an o ther state must use Form MO-NRI to

Remember: An extension of time to file

within the 90 day period extends the

determine income percentages.

does not extend the time to pay. A 5

statute of limitations to one year after the

percent addition to tax will apply if the

onResident

lien

Department of Revenue be c omes aware

tax is not paid by the original return’s due

peciAl

iling

nstRuctions

of such determination. You will be subject

date.

If you do not have a social security number,

to interest and addition to tax if you owe

enter your identifying number in the social

Ate

iling And

Ayment

additional tax to Missouri.

security number space provided.

Simple interest is charged on all delin-

mended

etuRn

quent taxes. The rate will be updated

Enter on Form MO-1040, Line 1 the amount

To file an amended individual income

annually and can be found on our web site

from Federal Form 1040NR, Line 36 or Fed-

tax return, use Form MO-1040. Check the

at .

eral Form 1040NR-EZ, Line 10.

box at the top of the form. Complete Forms

For timely filed returns, an addition to tax

Filing Status

MO-1040 and MO-A, pages 1 and 2, using

of 5 per c ent (of the unpaid tax) is added if

If you marked Box 1 or 2 on the Federal Form

corrected figures. Attach all schedules

the tax is not paid by the return’s due date.

1040NR; or Box 1 on Federal Form 1040NR-

along with a copy of your federal changes

For returns not filed by the due date, an

EZ, check Box A on Form MO-1040.

and your Federal Form 1040X. If you

addition to tax of 5 percent per month (of

If you marked Box 3, 4, or 5, and did not

are due a refund, mail to: Department of

the unpaid tax) is added for each month

claim your spouse as an exemption on Fed-

Revenue, P.O. Box 500, Jefferson City, MO

the return is not filed. The addition to tax

eral Form 1040NR, or if you marked Box 2

65106-0500. If you have an amount due,

cannot exceed 25 percent.

on Federal Form 1040NR-EZ, check Box D

mail to Department of Revenue, P.O. Box

If you are unable to pay the tax owed

on Form MO-1040.

329, Jefferson City, MO 65107-0329.

in full on the due date, please visit the

If you marked Box 3, 4, or 5 and claimed your

Department of Revenue’s web site at

spouse as an exemption on Federal Form

ill

oRms

hAt

AlculAte

1040NR, check Box E on Form MO-1040.

Go to

for your payment options. If you are

If you marked Box 6 on Federal Form 1040NR,

to enter your tax information and let us do

mailing a partial payment, please use the

check Box G on Form MO-1040.

the math for you. No calculation errors

form MO-1040V found on page 40.

means faster processing. Just print, sign,

Itemized Deductions

and mail the return. These forms contain

Nonresident aliens who are required to item-

a 2-D barcode at the top right portion of

ize their deductions for federal purposes must

the form. This allows quicker processing of

also itemize deductions on their Missouri

your return.

return. For more detailed information, visit the

Frequently Asked Questions at

gov/personal/individual/.

Form Mo-1040 - Booklet Missouri Individual Income Tax Long Form - 2011 Page 4

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