Frequently Asked Questions - Individual Income Tax
Filing
- Am I required to file a Missouri return?
- When do I need to file my individual income tax return?
- What filing options and forms are available to file my income tax return?
- Did I receive the correct Missouri individual income tax return?
- How do I request a refund for a decedent?
Nonresidents, Military, Partial Residents, Residents with Out-of-State Income
- I am a nonresident with Missouri source income. Why am I required to include my non-Missouri source income on my return?
- I am a nonresident. What form do I need?
- If I serve in the United States Military, what income is taxable to Missouri?
- How should my income be reported to Missouri if I am a resident of another state and work in Missouri but also travel to various other states?
- I was a part-year Missouri resident. When completing my income tax return, should I complete Form MO-CR or Form MO-NRI, so I am only taxed on the income I earned in Missouri?
- I am a Missouri resident who earns income in another state and pays income tax to the other state. How must I report my income to Missouri?
- I am a nonresident of Missouri who is required to file a Missouri income tax return. I pay property taxes to another state. Am I required to report the amounts paid on my Missouri return?
- When calculating my Missouri income percentage on Form MO-NRI, should I report on Line S of Part B, (Missouri modifications – additions to federal adjusted gross income from Form MO-1040, Line 2) my nonresident property taxes paid?
- Are the amounts that need to be reported as nonresident property taxes paid on Form MO-A limited to personal property taxes?
- I am a resident of Missouri. I own property located in another state, and pay property taxes to that state. Do I need to report my property taxes paid on Form MO-A?
Tax Extensions, Late Filing
- If I am unable to file my return by the due date, can I get an extension?
- What are additions to tax and interest charges?
- What are my payment options?
- I am unable to file and pay the tax owed by the due date. Can I get a pay plan?
- When is a tax lien filed?
Pension
- Prior to tax year 2007, how was my pension taxed?
- How is my public pension taxed?
- How is my private pension taxed?
- How is my social security or social security disability taxed?
Other Questions
- At what rate does Missouri tax my income?
- Do I need to pay or report my St. Louis City or Kansas City earnings taxes to the Missouri Department of Revenue?
- How do I claim gambling losses on my Missouri income tax return?
- Do I qualify for a property tax credit?
- Why did I receive a Form 1099-G from the Missouri Department of Revenue, and what do I do with it?
- Does Missouri have a special form for filing an amended return?
- How do I obtain copies of returns I previously filed?
- Can someone from the Department of Revenue complete my return for me?
- What identifying information is needed when I write in with a question on my state income tax return?
Filing
Am I required to file a Missouri return?
You do not have to file a Missouri return if you are not required to file a federal return.
If you are required to file a federal return, you may not have to file a Missouri return if:
- You are a resident and have less than $1,200 of Missouri adjusted gross income;
- You are a nonresident with less than $600 of Missouri income; OR
- Your Missouri adjusted gross income is less than the amount of your standard deduction plus your exemption amount.
Note: If you are not required to file a Missouri return, but you received a W-2 form stating you had Missouri tax withheld, you must file a Missouri return to get a refund of your Missouri withholding. If you are not required to file a Missouri return and you do not anticipate an increase in income, you may change your W-4 form to "exempt" so your employer will not withhold Missouri tax.
When do I need to file my individual income tax return?
Calendar year taxpayers must file no later than April 15th. Fiscal year filers must file no later than the 15th day of the fourth month following the close of their taxable year.
What filing options and forms are available to file my income tax return?
Missouri offers the following filing options:
- Electronic Filing (e-filing of your state and federal return)
- 2-D Barcode Filing (Filing your state paper return using a barcode)
- Paper Short Forms - MO-1040A, MO-1040B, and MO-1040P
- Paper Long Form - MO-1040
Remember: No matter what method you choose, your 2007 income tax return is due April 15, 2008.
If you choose to file a paper return, you can use our Tax Form Selector to find out which form is right for you. The form selector walks you through a series of brief questions and recommends the easiest form to file.
For Personal Tax Forms, click here.
Did I receive the correct Missouri individual income tax return?
You most likely received the correct tax return or information, unless your filing status changed during the year. The following information gives you some details on the tax materials you may have received for filing your 2007 Missouri individual income tax return.
You should have received one of the following:
Nothing - If you used a tax preparer to file electronically or used 2-D barcode software to file your return last year, you should not receive a book from the department. If you want to go through your return on paper before you file, please use our fill-in forms that calculate or our print only forms located on our web site. The department's fill-in forms that calculate have a 2D barcode option. You can print a 2D barcode on your return allowing the department to process your return faster and with fewer errors.
PTC (Property Tax Credit) Book - If you filed a property tax credit claim using a paper Form MO-PTC last year and you did not file an individual income tax return, you should receive Form MO-PTC. If you are required to file an individual income tax return or want to file to get a refund of taxes withheld, use Form MO-PTS (not Form MO-PTC) with Form MO-1040P.
Short Form Book - If you filed a paper return last year and qualified to use one of the Missouri short forms, you should receive a Form MO-1040A, MO-1040B, or MO-1040P. All Missouri short forms allow you to claim itemized deductions. If your filing situation changed because you married, divorced, have income from another state, or now have a pension qualifying for an exemption, or similar change, you may need a different form.
Long Form Book - If you do not qualify for a short form and filed a paper return last year, you should receive a Form MO-1040 long form. If you were mailed a short form last year, but elected to file a paper long form, the department will not send you a short form again. You will be mailed the long form since that was your filing preference the previous year. Please consider electronic filing!
If you are uncertain what form to file, you may use the online Tax Form Selector to find the correct form, or you may contact us,
- Toll Free Automated Number for Forms - 24 Hours a Day: (800) 877-6881
- TDD: (800) 735-2966
- Fax: (573) 526-1881
- Missouri Forms-by-Fax system: (573) 751-4800
- Email: income@dor.mo.gov
How do I request a refund for a decedent?
In order to claim a refund for a decedent, the following documents are required:
- Refund check payable to decedent;
- Completed Federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer;
- Death Certificate; and
- If requestor is a personal representative, verification of appointment.
Send all required documentation to Missouri Department of Revenue, P.O. Box 2200, Jefferson City, Missouri 65105-2200.
Nonresidents, Military, Partial Residents, Residents with Out-of-State Income
I am a nonresident with Missouri source income. Why am I required to include my non-Missouri source income on my return?
If you begin with only Missouri source income, your deductions will be too high. You must begin your Missouri return with your total federal adjusted gross income, even if you have income from a state other than Missouri. Your deductions and exemptions apply to your total income, not just your Missouri source income.
For more information, refer to the Resident/Nonresident and Military Status pages.
I am a nonresident. What form do I need?
You need Form MO-1040.
For more information, refer to the Resident/Nonresident and Military Status pages.
If I serve in the United States military, what income is taxable to Missouri?
Military pay is subject to income tax only by the state that is your home of record. If you entered the military in Missouri, your home of record is presumed to be Missouri (you are presumed to be domiciled in Missouri).
If you are entering or leaving the armed forces and are in Missouri more than 30 days, your total income (military pay included) is 100 percent taxable to Missouri.
If you are a Missouri resident and you are stationed in Missouri, your military pay is subject to Missouri tax. If you and your spouse are residents of Missouri and your spouse remains in Missouri while you are out of Missouri on military orders, your total income (military pay included) is taxable to Missouri.
If your home of record is Missouri, but you and your spouse did not spend more than 30 days in Missouri and you did not maintain permanent living quarters in Missouri, your military pay will not be subject to Missouri tax. You must file a Form MO-1040 and Form MO-NRI to verify your military/nonresident tax status. Be sure to include a copy of your federal return.
If your home of record is not Missouri, but you are stationed in Missouri due to military orders, your military pay is not subject to Missouri income tax. You are not required to file a Missouri individual income tax return, but you should file a MO-NRI, to verify your military/nonresident tax status. If you or your spouse earned Missouri source income of $600 or more (other than military pay), you must file a Missouri income tax return by completing Form MO-1040 and Form MO-NRI. Be sure to include a copy of your federal return.
For more information about the taxation of military pay, see DOR-558, Military Information , or refer to the Military Status page.
How should my income be reported to Missouri if I am a resident of another state and work in Missouri but also travel to various other states?
You must include all income on your Missouri return. If you perform services partly within and partly out of the state, only the wages you are paid for the services performed within Missouri are subject to Missouri income tax. The Form(s) W-2 issued to you from your employer(s) should indicate the state in which the wages were paid, along with the wages you earned in that state. You must allocate your Missouri source income on Form MO-NRI and complete Form MO-1040. You must include a copy of your federal return with your state return. Interstate transportation employees who regularly travel and perform duties in more than one state, may only be taxed by their state of residence. For more information regarding interstate transportation employees, you may download the state of Missouri Employer's Tax Guide.
For more information, refer to the Resident/Nonresident and Military Status pages.
I was a part-year Missouri resident. When completing my income tax return, should I complete Form MO-CR or Form MO-NRI, so I am only taxed on the income I earned in Missouri?
Taxpayers who were part-year Missouri residents can complete either Form MO-CR (Credit for Income Taxes Paid to Other States) or Form MO-NRI (Missouri Income Percentage):
- Form MO-CR should be completed if you are a part-year resident filing as a resident. A copy of the other state's return is required.
- Form MO-NRI should be completed if you were a part-year resident filing as a nonresident. A copy of your federal return is required.
For more information, refer to the Resident/Nonresident and Military Status pages.
I am a Missouri resident who earns income in another state and pays income tax to the other state. How must I report my income to Missouri?
If you are a full-year or part-year Missouri resident and earn income from another state, you must include all income on your Form MO-1040. You may be entitled to claim a credit against your Missouri tax liability for the income taxes paid to the other state. To determine your allowable credit, complete Form MO-CR (Credit for Income Taxes Paid to Other States). You must include a copy of the other state's return.
If you are a part-year Missouri resident filing as a nonresident, you must include the other state's income on your Form MO-1040. You may be entitled to reduce your Missouri tax liability. To determine the income tax you must pay to Missouri, complete Form MO-NRI (Missouri Income Percentage) and include a copy of your federal return.
For more information, refer to the Resident/Nonresident and Military Status pages.
I am a nonresident of Missouri who is required to file a Missouri income tax return. I pay property taxes to another state. Am I required to report the amounts paid on my Missouri return?
In accordance with Section 143.121.2 RSMo, for tax years beginning January 1, 2007, nonresidents must report the amount of property taxes paid to another state and which were reported as itemized deductions on federal Schedule A, as an addition modification on Form MO-A.
When calculating my Missouri income percentage on Form MO-NRI, should I report on Line S of Part B, (Missouri modifications – additions to federal adjusted gross income from Form MO-1040, Line 2) my nonresident property taxes paid?
Only report the amount of property taxes which relate to income derived from Missouri source income. If 100 percent of your taxable income was derived from Missouri sources, 100 percent of the nonresident property taxes paid were related to income derived from Missouri, and the full amount paid must be reported on Line S. If a lesser percentage of your income was derived from Missouri, you may exclude from Line S, the amounts paid in nonresident property taxes that were not from Missouri sources.
Are the amounts that need to be reported as nonresident property taxes paid on Form MO-A limited to personal property taxes?
Nonresidents of Missouri must report all nonresident property taxes reported on federal Schedule A. This would typically include both personal property taxes and real estate taxes.
I am a resident of Missouri. I own property located in another state, and pay property taxes to that state. Do I need to report my property taxes paid on Form MO-A?
No, if you are a resident of Missouri, you are not required to report property taxes paid to another state on Form MO-A.
Tax Extensions, Late Filing
If I am unable to file my return by the due date, can I get an extension?
If you receive an extension of time to file your federal income tax return, you will automatically be granted an extension of time to file your Missouri income tax return. Attach a copy of your federal extension (Federal Form 4868 or 2688) with your Missouri income tax return when you file.
If you expect to owe income tax, file Form MO-60 with your payment by the original due date of the return. An extension of time to file does not extend the time to pay. A 5 percent additions to tax penalty will apply if the tax is not paid by the original due date, provided your return is filed by the extension due date.
What are additions to tax and interest charges?
Additions to tax are imposed for failure to file or failure to pay. Additions to tax are imposed for failure to file by the due date at the rate of 5 percent per month, not to exceed 25 percent of the unpaid balance. Additions to tax are imposed for failure to pay by the due date at the rate of 5 percent of the unpaid balance.
Interest is imposed on the portion of your Missouri tax liability that is not received on or before the due date. Simple interest is charged on all delinquent taxes. Click here to obtain current or previous interest rates.
If you have delinquent tax and want help figuring the amount due, access the Additions to Tax and Interest Calculator.
What are my payment options?
The Missouri Department of Revenue accepts the following types of payments:
- Electronic Bank Draft (E-Check). With your routing number, checking account number, and your next check number, you can pay online, or call (888) 929-0513. There will be a .60 cent handling fee to use this service.
- Check or Money Order. Your check or money order (U.S. funds only), payable to the Missouri Director of Revenue, should be mailed to the Department of Revenue, P.O. Box 385, Jefferson City, MO 65105-0385.
- Credit Card. The department accepts MasterCard, Discover, Visa, and American Express. You can pay online, or call (888) 929-0513. The following convenience fees will be charged to your account for processing:
| Amount of Tax Paid | Convenience Fee |
|---|---|
| $0.00-$33.00 | $1.00 |
| $33.01-$100.00 | 3.00% |
| $100.01-$250.00 | 2.95% |
| $250.01-$500.00 | 2.85% |
| $500.01-$750.00 | 2.85% |
| $750.01-$1,000.00 | 2.80% |
| $1,000.01-$1,500.00 | 2.75% |
| $1,500.01-$2,000.00 | 2.70% |
| $2,000.01 or more | 2.60% |
I am unable to file and pay the tax owed by the due date. Can I get a pay plan?
If you are unable to pay the tax owed in full by the due date, you may set up a pay plan using our Internet Installment Agreement Application. For further information, email the Department of Revenue Personal Tax office at income@dor.mo.gov
Interest and additions to tax are imposed on the tax not paid by the due date. Any portion of the tax you are able to pay prior to the due date will reduce the additions and interest to tax imposed.
When is a tax lien filed?
A lien may be filed in any case in which an assessment of tax, interest, additions to tax or penalty imposed under Sections 143.005 to 143.998 RSMo, has been made and has become final. The lien may be filed for record in the recorder's office of the county in which the person resides or owns property. The lien attaches to real or personal property or interest in real or personal property owned by the person or acquired by the person after the filing of the certificate of lien.
Pension
Prior to tax year 2007, how was my pension taxed?
Missouri taxes all pension and retirement income received while residing in Missouri; to the extent it is taxable on the federal return. However, Missouri does allow a pension exemption of up to $6,000 per individual, if certain income limitations are met. The pension exemption is phased out one dollar for every dollar in which the taxpayer's income exceeds the ceiling for the filing status claimed. The maximum exemption allowed for government pension is $6,000. To find the maximum allowable exemption for private pension, please refer to the appropriate year on the table below:
| Year | Limit |
|---|---|
| 1998 | $1,000 |
| 1999 | $3,000 |
| 2000 | $4,000 |
| 2001 | $5,000 |
| 2002 through 2006 | $6,000 |
In order to be eligible for the full pension exemption, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income (less taxable social security benefits) as listed below:
- $25,000 - Single, Head of Household, or Qualifying Widow(er)
- $32,000 - Married, filing combined
- $16,000 - Married, filing separate
Complete Form MO-A, Part 3 to compute pension.
How is my public pension taxed?
Beginning in tax year 2007, you may deduct the greater of $6,000 or 20 percent of your public retirement benefits, to the extent the amounts are included in their federal adjusted gross income. The deductible percentage of your public retirement benefits will increase until 2012. A breakdown of the yearly percentage is as follows:
| Year | Limit |
|---|---|
| 2007 | 20% |
| 2008 | 35% |
| 2009 | 50% |
| 2010 | 65% |
| 2011 | 80% |
| 2012 and forward | 100% |
The total public pension exemption is limited to the maximum social security benefit ($25,392) of each spouse.
In order to be eligible for the full deduction, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income (less taxable social security benefits) as listed below:
- $85,000 - Single, Head of Household, or Qualifying Widow(er)
- $100,000 - Married, filing combined
- $85,000 – Married, filing separate
See the public pension exemption eligibility chart or complete the public pension calculation located on the MO-A, to determine if you are eligible.
How is my private pension taxed?
The maximum exemption allowed for private pension is $6,000. To find the maximum allowable exemption for private pension, please refer to the appropriate year on the table below:
| Year | Limit |
|---|---|
| 1998 | $1,000 |
| 1999 | $3,000 |
| 2000 | $4,000 |
| 2001 | $5,000 |
| 2002 forward | $6,000 |
In order to be eligible for the full pension exemption, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income (less taxable social security benefits) as listed below:
- $25,000 - Single, Head of Household, or Qualifying Widow(er)
- $32,000 - Married, filing combined
- $16,000 - Married, filing separate
See the private pension exemption eligibility chart or complete the private pension calculation located on the MO-A, to determine if you are eligible.
How is my social security or social security disability taxed?
Beginning in tax year 2007, you may deduct up to 20% of taxable social security and social security disability benefits. The deductible percentage of your social security and social security disability benefits will increase until 2012. A breakdown of the yearly percentage is as follows:
| Year | Limit |
|---|---|
| 2007 | 20% |
| 2008 | 35% |
| 2009 | 50% |
| 2010 | 65% |
| 2011 | 80% |
| 2012 and forward | 100% |
You must be 62 to qualify for a social security deduction.
In order to be eligible for the full deduction, your Missouri adjusted gross income must fall within certain income limitations. If your income exceeds the limitation, you may qualify for a partial exemption. The amount of your exemption must be reduced by the amount that your income exceeds the limitation. The limitation is based on your filing status and income as listed below:
- $85,000 - Single, Head of Household, or Qualifying Widow(er)
- $100,000 - Married, filing combined
- $85,000 – Married, filing separate
See the social security/social security disability deduction eligibility chart or complete the social security/social security disability calculation located on the MO-A, to determine if you are eligible.
Other Questions
At what rate does Missouri tax my income?
Section 143.011, RSMo mandates tax is imposed at a rate of 1½ percent on the first $1,000 of taxable income and increases at a rate of ½ percent for every $1,000 increment up to $9,000. The tax rate is 6 percent on Missouri taxable income exceeding $9,000. A tax table is provided in the Missouri individual income tax books for income of $9,000 and less. You may calculate your Missouri tax liability using the Personal Tax Calculator.
Do I need to pay or report my St. Louis City or Kansas City earnings taxes to the Missouri Department of Revenue?
The cities of St. Louis City and Kansas City levy a city earnings tax. The Missouri Department of Revenue does NOT collect these taxes. You may need to report the amount paid on Form MO-A, itemized deductions. For additional reporting requirements to either city, you may select the appropriate link:
How do I claim gambling losses on my Missouri income tax return?
Gambling income is included in your federal adjusted gross income. If you itemize your deductions on the federal return, (non-professional gambler) losses may be deducted as a miscellaneous itemized deductions. If you elect to itemize deductions on your Missouri return, your gambling losses will reduce your Missouri adjusted gross income.
Do I qualify for a property tax credit?
To see if you qualify for
a credit of up to $750, click here for the property tax credit diagram.
If you are required to file a Missouri income tax return, you may file a Form MO-1040P or Form MO-1040 and Form MO-PTS (together) to claim your credit or refund. If you are NOT required to file a Missouri income tax return, you must file a Form MO-PTC, Property Tax Credit Claim, to claim your credit.
For more information, you may visit our Property Tax Credit Claim page or email us at PropertyTaxCredit@dor.mo.gov
Why did I receive a Form 1099-G from the Missouri Department of Revenue, and what do I do with it?
Form 1099-G reports the amount of refund you received in any calendar year, as a result of filing your previous year's return (or amended return). Form 1099-G was sent to you because you may need to include the amount as income on your federal income tax return. If you received a state income tax refund and you have claimed an itemized deduction for the full amount of state tax withheld, you must include the refund amount listed on Form 1099-G (Line 2) as income on your federal return.
Click here for more FAQ's on Form 1099-G.
Does Missouri have a special form for filing an amended return?
Missouri does not have a special form for amending a tax return. Form MO-1040 Individual Income Tax - Long Form should be completed (for the year being amended) with the corrected figures. The box indicating an amended return on page 1 should be marked in the top left corner.
The long form should be used even if you originally filed electronically, or used a short form. Remember to also complete the "Amended Return" section when completing page 2 of the return. To avoid a delay in processing your amended Missouri return, please include a copy of your amended federal income tax return and any supporting documentation, including Form MO-A (Individual Income Tax Adjustments), if applicable.
Amended returns currently have the highest error rate among all types of income tax returns filed. The top reasons for taxpayer errors are:
- Entering the wrong amount that was previously paid on the original return. This amount should include tax, interest, additions to tax, and any penalty that was previously paid.
- Entering the wrong amount that was previously refunded on the original return. This amount should include the full amount overpaid, including the refund amount, interest, any amount transferred to next year's taxes, and any amount intercepted and applied to another debt.
- Failing to attach Form MO-A with the amended return. Complete and attach Form MO-A to your amended return if you itemize your deductions, claim modifications, or claim a pension exemption. (Even if changes were not made to this form, Form MO-A should still be attached with your amended return.)
How do I obtain copies of returns I previously filed?
The department retains individual income tax returns for four years after they are filed. To request a copy of your return, complete and mail Form 1937 to the Missouri Department of Revenue, P.O. Box 3022, Jefferson City, MO 65105-3022, or fax your request to (573) 526-1881.
Can someone from the Department of Revenue complete my return for me?
There are eight Tax Assistance Centers that provide regional access for taxpayers seeking contact with the Missouri Department of Revenue - Division of Taxation and Collection.
One of the services they provide includes free preparation of your Missouri individual income tax return and/or property tax credit claims. Click here to view items you need to bring with you to obtain this free service.
You can also drop-off any Missouri tax return. Click here to view contact information for Tax Assistance Centers.
What identifying information is needed when I write in with a question on my state income tax return?
To expedite your inquiry, the following information should be included in your correspondence:
- Your tax identification number or social security number (copy of notice if one was received);
- The "tax type" in question;
- Your current address;
- Day time telephone number; and
- Detailed explanation of your inquiry.
Can't find an answer to your question(s)? Email us! We look forward to hearing from you!