INSTRUCTIONS FOR COMPLETING THE ESTIMATED TAX WORKSHEET
Married persons, each having income and filing a combined estimate, use Columns Y, S, and
Line 8 — Enter the amount of your dependent deduction. You are allowed a $1,200 deduction
T. All others use only Column T.
for each qualifying dependent. You are allowed an additional $1,000 for each qualifying
Line 1 — Enter your expected adjusted gross income from your federal return after subtract-
dependent age 65 or older that does not receive Medicaid or state funds. Do not include
ing and/or adding any modifications you may have; subtract exempt U.S. government bond
yourself or spouse in the number of dependents.
interest and the state income tax refund included on your federal return and add interest on
Line 9 — Add the amounts on Lines 3, 4, 5, 6, 7, and 8. Enter the total on Line 9.
obligations of another state or its political subdivisions, the amount of your net operating loss
Line 10 — Subtract Line 9 from Line 1 and enter on Line 10.
eligible for carryforward/carryback and partnership and S corporation state income tax
Line 11 — Prorate the combined taxable income on Line 10 based on the percentages on
addback.
Line 2 and enter on Line 11. Example: If Line 10 is $13,000 and the percentages on Line 2
Line 2 — Enter your and/or your spouse’s percentage of combined adjusted gross income.
are 70% for Yourself and 30% for Spouse; Line 11 amounts should be $9,100 for Yourself
Example: If Line 1, Yourself (Column Y) is $14,000, Spouse (Column S) $6,000, and Total
and $3,900 for Spouse.
(Column T) $20,000, then Line 2 is: Yourself — 70% ($14,000/$20,000) and Spouse —
Line 12 — Enter on Line 12 in Columns Y, S and/or T, the tax amount determined from the
30% ($6,000/$20,000).
tax table. If you are filing combined, enter the total of Columns Y and S in Column T. Note:
Line 3 — Enter the amount of your estimated pension and social security/social security
A nonresident should determine Missouri estimated tax due by multiplying the tax from the
disability exemption. For more information about pension and social security/social secu-
table by the percentage obtained by dividing Missouri adjusted gross income by the total
rity disability exemptions, visit
adjusted gross income derived from all sources.
Line 4 — Enter the amount of your qualified long-term care insurance deduction and any
Line 13 — RESIDENTS: Enter on Line 13, the total of the estimated amount of Missouri income
amounts paid to a health care sharing ministry.
tax to be withheld, approved overpayment applied from last year’s tax return, the amount of
Line 5 — Enter the amount of your estimated federal income tax not to exceed $5,000 for a
income tax to be paid to another state, miscellaneous tax credits and/or property tax
single return; $10,000 for a combined return.
credit, if any. NONRESIDENTS: Enter on Line 13 Missouri tax to be withheld and approved
Line 6 — Enter the amount of your Missouri standard deduction or estimated Missouri
miscellaneous tax credits.
itemized deductions. If you claimed an additional standard deduction or you were claimed
Line 14 — Subtract Line 13 from Line 12 and enter the total on Line 14.
as a dependent on someone else’s tax return, enter the same standard deduction
Line 15 — If you anticipate receiving a lump sum distribution from a retirement plan, and you
as entered on Federal Form 1040, Line 40. Missouri standard deductions are: (1)
will use the 10 year averaging method, enter 10% of your estimated federal tax on the
Single — $5,800; (2) Head of household — $8,500; (3) Married filing joint federal and
distribution on Line 15.
combined Missouri or Qualifying widow(er) with dependent child — $11,600; (4) Married
Line 16 — If you anticipate that you will be required to recapture a portion of any federal low
filing separate returns (or) Married filing separate (spouse not filing) — $5,800.
income housing credits, you will also be required to recapture a portion of any state
Line 7 — Enter the amount of your exemption based on the appropriate filing status below:
credits taken. Enter your estimated recapture of low income housing credit on Line 16.
(1) Single — $2,100
Line 17 — Add Lines 14, 15, and 16. Enter the total on Line 17.
(2) Claimed as a dependent on another person’s federal income tax return — $0
Line 18 — Divide Line 17 by the number of installments and enter on Line 18.
(3) Married filing combined return — $4,200
(4) Married filing separate return — $2,100
WHEN TO PAY ESTIMATED TAX
(For Calendar Year Taxpayers)
If the due date falls on a Sat-
(5) Married filing separate (spouse not filing) — $4,200
urday, Sunday, or legal holi-
April 15
September 15
(6) Head of household — $3,500
day, your voucher will be
June 15
January 15
(7) Qualifying widow(er) with dependent child — $3,500
considered timely if filed on
the next business day.
ESTIMATED TAX WORKSHEET FOR INDIVIDUALS (SEE INSTRUCTIONS)
Y — YOURSELF S — SPOUSE
T — TOTAL OR ONE INCOME
1. Estimated adjusted gross income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
00
1
00
2. Percentage of Column Y and S to total in Column T . . . . . . . . . . . . . . . . . . . . . . . . .
%
%
2
100 %
3. Estimated pension exemption and social security/social security disability exemption
. . . . . . . . . . . . . . . . . . . . . . . . .
3
00
4. Long-term care insurance deduction.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
00
5. Estimated federal income tax, not to exceed $5,000 ($10,000 on a married filing combined return) . . . . . . . . . . . . . . . . . . .
5
00
6. Itemized deductions or standard deduction amount (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
00
7. Exemption amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
00
8. Dependent deduction amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8
00
9. Total Lines 3, 4, 5, 6, 7, and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
00
10. Subtract Line 9 from Line 1. This is your total taxable income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
00
11. Prorate Line 10 between spouses according to the percentages on Line 2 . . . . . . .
00
00
11
00
12. Tax (refer to tax table) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
00
12
00
13. Resident — Enter Missouri tax to be withheld, credit for income tax to be paid to another state,
miscellaneous tax credits, and/or property tax credit.
Nonresident — Enter Missouri tax to be withheld and approved miscellaneous tax credits . . . . . . . . . . . . . . . . . . . . . . . .
13
00
14. Estimated tax (Line 12 less Line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
14
00
15. Estimated tax on lump sum distribution (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
15
00
16. Estimated recapture of low income housing credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
16
00
17. Total estimated tax to be paid (add Lines 14, 15, and 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
17
00
18. Computation of installments (divide Line 17 by number of installments)
00
NOTICE: YOU WILL NOT BE BILLED. REMIT WHEN DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
18
NOTE:
If your estimated tax changes during the year, use the amended computation below to determine the amended amount to be entered on the declaration voucher.
AMENDED ESTIMATED TAX WORKSHEET
(Use if estimated tax is substantially changed after first Form MO-1040ES is filed)
1. Amended estimated tax (after credits and approved overpayment) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
2. Less declaration payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
3. Unpaid balance (Line 1 less Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
4. Amount to be paid (Line 3 divided by number of remaining installments.) Enter here and on Line 4
of Form MO-1040ES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
00
NOTICE
If the due date falls on a Saturday, Sunday, or legal holiday, the
ESTIMATED
• APRIL 15
• SEPTEMBER 15
voucher will be considered timely if filed on the next business
• YOU WILL NOT BE BILLED
• JUNE 15
• JANUARY 15
TAX DUE BY:
day. Actual due dates are printed on the vouchers.
• REMIT WHEN DUE
MO 860-1859 (11-2010)
ROUND ALL CENTS TO THE NEAREST WHOLE DOLLAR