If all the address information is correct on the preprinted label (if available), attach the label to the Form MO-1040B and print or type your social security number(s) in the spaces provided. If you did not receive a book with a peel-off label, or the label is incorrect, print or type your name(s), address, and social security number(s) in the spaces provided on the return.
Enter your county of residence and the number of the public school district in which you reside. See school district listing at the end of these instructions.
If the taxpayer or spouse died in 2003, check the appropriate box. If a refund is due to a deceased taxpayer, attach a copy of Federal Form 1310.
If you or your spouse were 65 or older or blind and qualified for these deductions on your 2003 federal return, check the appropriate boxes.
You may check the box 100 percent disabled if you are unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or has lasted or can be expected to last for a continuous period of not less than 12 months.
You may check the non-obligated spouse box if your spouse owes the state of Missouri any child support payments, back taxes, student loans, etc., and you do not want your portion of the refund used to pay the amounts owed by your spouse. Debts owed to the IRS are excluded from the non-obligated spouse apportionment.
Use the worksheet in these instructions to split your income between you and your spouse. The combined income for you and your spouse must equal the total income you reported on your federal return.
Splitting the income usually reduces the rate at which your combined incomes are taxed and also allows you to claim non-obligated spouse status, so that you will not be held responsible for your spouse's debts to Missouri.
Subtract any state income tax refund included in your federal adjusted gross income (Federal Form 1040, Line 10).
To calculate your income percentage for Line 5, complete the following:
Yourself
Line 3Y ___________ divided by Line 4 __________ = ___________
Spouse
Line 3S ____________ divided by Line 4 ___________ = ___________
The total entered on Line 5 must equal 100 percent — round to the nearest whole number.
Use the chart on the next page to locate the tax reported on your federal return. This amount is limited based on your filing status and cannot exceed $10,000 for combined filers.
Do not enter your federal income tax withheld as shown on your Form W-2(s) or federal return.
If you received an advance child tax credit payment from the Internal Revenue Service in 2003, you must subtract that payment from the tax on your federal return. If you have an earned income credit, you must subtract the credit from the tax on your federal return. If a negative amount is calculated, enter “0”.
Federal Form ... Line Numbers
Telefile ... Line K(2) (Tax—second box) minus Line L
1040EZ ... Line 10 minus Line 8 minus the advance child tax credit payment (Child Tax Credit Worksheet, Line 2)
1040A ... Line 36 minus Line 41 minus the advance child tax credit payment (Child Tax Credit Worksheet, Line 2)
1040 ... Line 54 minus Lines 42 and 63 minus the advance child tax credit payment (Child Tax Credit Worksheet, Line 2)
If you claimed the standard deduction on your federal return, you must also claim the standard deduction on your Missouri return. The standard deduction amount for married filing combined is $9,500. But, if you or your spouse marked any of the boxes for 65 or older, or blind, see your federal return for your standard deduction amount.
If you itemized on your federal return, you may want to itemize on your Missouri return, or take the standard deduction, whichever results in a higher deduction. To figure your itemized deductions, complete the Missouri Itemized Deductions Section on the back of Form MO-1040B. (PDF)
Attach a copy of your federal return and Federal Schedule A.
Do not include yourself or your spouse as dependents.
Multiply the total number of dependents you claimed on your federal return by $1,200. Only include dependents claimed on Federal Form 1040A or 1040, Line 6c.
If you paid premiums for a qualified long-term care insurance in 2003, you may be eligible for a deduction on your Missouri income tax return. Qualified long-term care insurance is defined as insurance coverage for a period of at least 12 months for long-term care expenses should such care become necessary because of chronic health conditions and/or physical disabilities including cognitive impairment or the loss of functional capacity, thus rendering an individual unable to care for themself without the help of another person. Complete the worksheet below only if you paid premiums for a qualified long-term care insurance policy; and the policy is for at least 12 months coverage.
A. Enter the amount paid for qualified long-term care insurance ... A) $_______
If you itemized on your federal return and your federal itemized deductions included medical expenses, go to Line B. If not, skip to Line H.
B. Enter the amount from Federal Schedule A, Line 4 ... B) $______
C. Enter the amount from Federal Schedule A, Line 1 ... C) $______
D. Enter the amount of qualified long-term care included in Line C ... D) $______
E. Subtract Line D from Line C ... E) $______
F. Subtract Line E from Line B. If amount is less than zero, enter "0" ... F) $______
G. Subtract Line F from Line A ... G) $______
H. Multiply Line G (or Line A if you did not have to complete Lines B through G) by 50 percent.
Enter here and on Form MO-1040B, Line 10. H) $______
If your Missouri taxable income is less than $9,000, use the tax table here (PDF) or on the back of Form MO-1040B. (PDF) If your Missouri taxable income is more than $9,000, use the worksheet below the tax table (PDF)to calculate the tax.
A separate tax must be computed for you and your spouse.
Include only Missouri withholding on Line 16. Do not include withholding for federal taxes, local taxes, city earnings taxes, or another state’s withholding. Attach a copy of all Forms W-2(s) and 1099(s).
Include any estimated tax payments made on your 2003 return and any overpayment applied from your 2002 Missouri return.
You may apply any portion of your refund to next year's taxes.
You may donate part or all of your overpaid amount or contribute additional payments to any or all of the trust funds. The amount contributed must be $2.00 ($4.00 if a combined filer) or more for each trust fund.
Refunds are issued faster on returns that are filed early.
Payments must be postmarked by April 15, 2004, to avoid interest and late payment charges. The Department of Revenue offers several payment options.
Check or money order: Attach a check or money order (U.S. funds only), payable to Missouri Director of Revenue. Checks will be cashed upon receipt. Do not postdate. The Attach a copy of your federal return and Federal Schedule A (if you itemized your deductions).
Department of Revenue may collect checks returned for insufficient or uncollected funds electronically.
Electronic Bank Draft (E-Check): By entering your bank routing number, checking account number, and your next check number, you can pay online at www.dor.mo.gov/tax/personal/, or by calling (888) 929-0513. There will be a $1 handling fee per filing period/ transaction to use this service.
Credit Card: The department accepts MasterCard, Dis- u cover, Visa, and American Express. You can pay online at www.dor.mo.gov/tax/personal, or by calling (888) 929-0513. The convenience fees listed below will be charged to your account for processing credit card payments.
Amount of Tax Paid ... ConvenienceFee
$0.00–$33.00 ... $1.00
$33.01–$100.00 ... 3.0%
$100.01–$250.00 ... 2.9%
$250.01–$500.00 ... 2.8%
$500.01–$750.00 ... 2.7%
$750.01–$1,000.00 ... 2.6%
$1,000.01–$1,500.00 ... 2.5%
$1,500.01–$2,000.00 ... 2.4%
$2,000.01 or more ... 2.3%
Note: The handling and/or convenience fees included in these transactions are being paid to the third party vendor, Collector Solutions, Inc., not to the Missouri Department of Revenue. By accessing this payment system, the user will be leaving Missouri's web site and connecting to the web site of Collector Solutions, Inc., which is a secure and confidential web site.
Both spouses must sign the Form MO-1040B. If you use a paid preparer, the preparer must also sign the return.
If you wish to authorize the Director of Revenue, or delegate, to release information regarding your tax account to your preparer, or any member of the preparer’s firm, indicate “yes” by checking the appropriate box.
Mail Form MO-1040B, Attachments, and Payment (if necessary) to:
If you are due a refund or have no amount due, mail your return and all required attachments to:
Department of Revenue
P.O. Box 500
Jefferson City, MO 65106-0500.
If you have a balance due, mail your return, payment, and all required attachments to:
Department of Revenue
P.O. Box 329
Jefferson City, MO 65107-0329.
You cannot itemize your Missouri deductions if you took the standard deduction on your federal return. See Page 1, Line 8.
You must itemize your Missouri deductions if you were required to itemize your federal deductions on your federal return.
Include on Line 1 your total federal itemized deductions from Federal Form 1040, Line 37, and any approved cultural contributions (literary, musical, scholastic, or artistic) to a tax exempt agency or institution that is operated on a not-for-profit basis. Cash contributions do not qualify. Contact the Department of Revenue at (573) 751-3505 to determine if your contribution qualifies.
Your social security tax is the amount in the social security tax withheld box on Form W-2(s). This amount cannot exceed $5,394. Your Medicare is the amount in the Medicare tax withheld box on your and/or your spouse’s Form W-2(s). Enter the total on Line 2. Repeat for your spouse and enter the total on Line 3.
Include the amount of railroad retirement tax withheld from your wages, Tier I and Tier II, during 2003. The amount cannot exceed $8,555. (Tier I maximum of $5,394 and Tier II maximum of $3,161.) Enter the total on Line 4. Repeat for your spouse and enter the total on Line 5.
If a person has both FICA and railroad retirement tax, the maximum deduction allowed is the amount withheld as shown on the Form W-2(s) less, either the amount entered on Federal Form 1040, Line 64, or, if only one employer, the amount refunded by the employer.
Include as your self-employment tax the amount from Federal Form 1040, Line 28.
The amount you paid in state income taxes is included in your federal itemized deductions and must be subtracted to determine Missouri itemized deductions. Include on Line 8 the amount from Federal Form 1040, Schedule A, Line 5.
If your federal adjusted gross income from Federal Form 1040, Line 34 is greater than $139,500, complete the Worksheet — State and Local Income Taxes, to determine the correct amount to subtract. If you do not complete the worksheet on page 4, your Missouri itemized deductions will be lower than they should be and you will pay too much tax.
If you live or work in the Kansas City or St. Louis area, you may have included earnings taxes in Line 8. Include on Line 9 the amount of earnings taxes withheld shown on Form W-2(s).
If your total Missouri itemized deductions are less than your standard deduction (see Page 1, Line 8), you should take the standard deduction on the front of Form MO-1040B, Line 8, unless you were required to itemize your federal deductions.
Complete this worksheet only if your federal adjusted gross income from Federal Form 1040, Line 34 is more than $139,500 ($69,750 if married filing separate). If your federal adjusted gross income is less than or equal to these amounts, do not complete this worksheet. Attach a copy of your Federal Itemized Deduction Worksheet (Page A-6 of Federal Schedule A instructions).
| 1. | Amount from Federal Itemized Deduction Worksheet, Line 3 (See page A-6 of Federal Schedule A instructions.) If $0 or less, enter “0” |
1 | 00 | |
| 2. | Amount from Federal Itemized Deduction Worksheet, Line 9 (See page A-6 of Federal Schedule A instructions.) |
2 | 00 | |
| 3. | State and local income taxes from Federal Form 1040, Schedule A, Line 5 | 3 | 00 | |
| 4. | Earnings taxes included on Federal Form 1040, Schedule A, Line 5 | 4 | 00 | |
| 5. | Subtract Line 4 from Line 3 | 5 | 00 | |
| 6. | Divide Line 5 by Line 1 | 6 | % | |
| 7. | Multiply Line 2 by Line 6 | 7 | 00 | |
| 8. | Subtract Line 7 from Line 5. Enter here and on page 2 of Form MO-1040B, Itemized Deductions, Line 10 | 8 | 00 |
Missouri law requires a combined return for spouses filing together. A combined return means taxpayers are required to split their total federal adjusted gross income (including other state income) between spouses when beginning the Missouri return.
Splitting the income can be as easy as adding up your separate Form W-2s and 1099s. Or it may require more calculating by allocating to each spouse the percentage of ownership in jointly held property, such as businesses, farm operations, dividends, interest, rent, and capital gains or losses. State refunds should be split based on each spouse's 2002 Missouri tax withheld, less each spouse's 2002 tax liability. The result should be each spouse's portion of the 2002 refund. Taxable social security benefits must be allocated between each spouse's share of the benefits received for the year.
The worksheet below lists income that is included on your federal return, along with federal line references. Find the lines that apply to your federal return, split the income between you and your spouse, and enter the amounts on the worksheet. When you have completed the worksheet, transfer the amounts from Line 18 to Form MO-1040B, Line 1.
Note: Remember, the incomes listed separately on Line 18 of this worksheet must equal your total federal adjusted gross income when added together.
| Adjusted Gross Income | Federal Form 1040EZ Line Number | Federal Form 1040A Line Number | Federal Form 1040 Line Number | Y - Yourself | S - Spouse | |||
|---|---|---|---|---|---|---|---|---|
| 1. Wages, salaries, tips, etc | 1 | 7 | 7 | 00 | 1 | 00 | ||
| 2. Taxable interest income | 2 | 8a | 8a | 00 | 2 | 00 | ||
| 3. Dividend income | none | 9a | 9a | 00 | 3 | 00 | ||
| 4. State and local income tax refunds | none | none | 10 | 00 | 4 | 00 | ||
| 5. Alimony received | none | none | 11 | 00 | 5 | 00 | ||
| 6. Business income or (loss) | none | none | 12 | 00 | 6 | 00 | ||
| 7. Capital gain or (loss) | none | 10a | 13a | 00 | 7 | 00 | ||
| 8. Other gains or (losses) | none | none | 14 | 00 | 8 | 00 | ||
| 9. Taxable IRA distributions | none | 11b | 15b | 00 | 9 | 00 | ||
| 10. Taxable pensions and annunities | none | 12b | 16b | 00 | 10 | 00 | ||
| 11. Rents, royalties, partnerships, S corporations, trusts, etc | none | none | 17 | 00 | 11 | 00 | ||
| 12. Farm Income or (loss) | none | none | 18 | 00 | 12 | 00 | ||
| 13. Unemployment compensation | 3 | 13 | 19 | 00 | 13 | 00 | ||
| 14. Taxable social security benefits | none | 14b | 20b | 00 | 14 | 00 | ||
| 15. Other income | none | none | 21 | 00 | 15 | 00 | ||
| 16. Total (add Lines 1 through 15) | 4 | 15 | 22 | 00 | 16 | 00 | ||
| 17. Less: federal adjustments to income | none | 20 | 33 | 00 | 17 | 00 | ||
| 18. Federal adjusted gross income (Line 16 less Line 17). Enter amounts here and on Line 1 of Form MO-1040B |
4 | 21 | 34 | 00 | 18 | 00 |
Enter on Form MO-1040B, Line 1.
Federal/State E-file: Missouri, in cooperation with the Internal Revenue Service (IRS), offers a joint federal/state filing of individual income tax returns. There are two ways that you may e-file your federal and state income tax returns:
1) You can electronically file your federal and state returns online from web sites provided by approved software providers. Many providers offer free filing if you meet certain conditions. A list of approved links can be found at http://www.dor.mo.gov/tax/personal/individual/vendors.htm.
2) You can have a tax preparer (if approved by the IRS) electronically file your federal and state returns for you, usually for a fee. A list of approved tax preparers can be found at www.dor.mo.gov/tax/personal/electronic.htm
Convenience: You can electronically file 24 hours a day, 7 days a week.
Security: Your tax return information is encrypted and transmitted over secure lines to ensure confidentiality.
Accuracy: Electronic filed returns have up to 13 percent fewer errors than paper returns.
Direct Deposit: You can have your refund direct deposited into your bank account.
Proof of Filing: An acknowledgment is issued when your return is received and accepted.
In addition to electronic filing information found on our web site, you can:
- Get the status of your refund or balance due
- Pay your taxes online
- Get answers to frequently asked questions
- Use our Fill-in Forms that Calculate
- Download Missouri and Federal tax forms
2-D Barcode Filing— If you are not ready to give up that paper return, you should consider 2-D Barcode Filing. The software encodes all your tax information into a 2-D barcode, which allows your return to be processed in a fraction of the time it takes to process a traditional paper return. If you use software to prepare your return, check our web site for approved 2-D barcode software companies.
Your Missouri school district number must be entered on your income tax return. This information is supplied to the State Department of Elementary and Secondary Education and is used in determining the amount of state aid to your school district.
Enter the number of the public school district where your residence is located.
The Missouri public school district names and numbers are listed alphabetically by school district name. Generally, the name of your public school district is also the name of the city, town, or village where your public school is located.
Do not write the name of the school district on the return. Enter only the number of the district in the following list. For example:
All public schools located in the City of Springfield are in "Springfield R-XII" School District, and number "475" should be entered in the space provided.
All public schools located in the City of Columbia are in "Columbia 93" School District, and number "098" should be entered in the spaces provided.
The following should be considered in determining your public school district number:
1. Determine your public school district at the time of completing your return.
2. If you live in one school district and work or have a permanent or temporary mailing address in another, enter the district number where you live.
3. If you are in military service or a student temporarily living and working away from your permanent residence, enter the district number of your permanent residence.
4. If you were a part-year resident of Missouri, enter the school district number of your residence while living in Missouri.
5. If you are a "nonresident" of Missouri, your school district number is "347".
If you are unable to determine your school district number from these instructions, call the public elementary or public high school of your school district.
The Federal Privacy Act requires the Missouri Department of Revenue (department) to inform taxpayers of the department's legal authority for requesting identifying information, including social security numbers, and to explain why the information is needed and how the information will be used.
Chapter 143 of the Missouri Revised Statutes authorizes the department to request information necessary to carry out the tax laws of the state of Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social security numbers.
The department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, and to exchange tax information with the Internal Revenue Service, other states, and the Multistate Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide information to the Department of Higher Education with respect to applicants for financial assistance under Chapter 173, RSMo and (2) to offset refunds against amounts due to a state agency by a person or entity (Chapter 143, RSMo). Information furnished to other agencies or persons shall be used solely for the purpose of administering tax laws or the specific laws administered by the person having the statutory right to obtain it as indicated above. (For the department's authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.)
You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social security number may result in criminal action against you.
Public hours at the offices listed below are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30 p.m. Wednesday. Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.
Missouri Department of Revenue Tax Assistance Centers
The link above provides information about Tax Assistance Center locations, phone numbers, and services. Public hours at tax assistance centers are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30 p.m. Wednesday.
Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.
Form Ordering (800) 877-6881
Electronic Filing Information (573) 751-3930
Form Order Questions (573) 751-5337
Forms-by-Fax (573) 751-4800
Refund Inquiry Line (573) 751-3505
Download forms or check the status of your refund from our web site: https://dors.mo.gov/tax/taxinq/welcome.jsp
Suggestions for Tax System Improvements e-mail: taxsuggest@dor.mo.gov