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Fill in a Valid Missouri Mo A Template

The Missouri Mo A form is a document used for making adjustments to individual income tax in Missouri. Taxpayers need this form to report modifications to their federal adjusted gross income and to claim certain deductions. To ensure accurate filing, it’s essential to complete the form carefully and attach it to your Form MO-1040.

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Article Guide

The Missouri MO-A form serves as an essential document for individuals filing their state income tax returns, specifically those who need to make adjustments to their federal adjusted gross income. This form is particularly relevant for taxpayers who have specific additions and subtractions that affect their taxable income in Missouri. It includes sections for reporting various modifications, such as interest from state and local obligations, contributions to food pantries, and details regarding partnerships or S corporations. Additionally, the form provides a space for itemized deductions, allowing filers to detail their federal itemized deductions and calculate their Missouri-specific deductions. Notably, the MO-A also addresses pension and social security exemptions, ensuring that taxpayers can appropriately account for these income sources. By carefully completing this form, individuals can accurately determine their state tax obligations and potentially reduce their overall tax liability.

Missouri Mo A Preview

MISSOURI DEPARTMENT OF REVENUE

INDIVIDUAL INCOME TAX ADJUSTMENTS

2008

FORM

MO-A

Attachment Sequence No. 1040-01

ATTACH TO FORM MO-1040.

ATTACH YOUR FEDERAL RETURN. See information

beginning on page 11 to assist you in completing this form.

LAST NAME

FIRST NAME

INITIAL

SOCIAL SECURITY NO.

SPOUSE’S LAST NAME

FIRST NAME

INITIAL

SPOUSE’S SOCIAL SECURITY NO.

PART 1 — MISSOURI MODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME (SEE PAGE 11).

ADDITIONS												Y—YOURSELF			S—SPOUSE
1.	Interest on state and local obligations other than Missouri source (reduced by related expenses												00		00
	if expenses were over $500) . . . .					. . . . . . . . . . . . . . .		. . . . . . . . . . . . .		. . . . . . . . . . . . . . . . . . . . . .	1Y		00	1S	00
2.			Partnership;	Fiduciary;		S corporation;		Net Operating Loss (Carryback/Carryforward);					00		00
			Other (description)							. . . . . . . . . . . . . . . . . . . . . .	2Y		00	2S	00
3. Nonqualified distribution received from a qualified 529 plan (higher education savings program)													00		00
		withdrawn early or not used for qualified higher education expenses									3Y		00	3S	00
4.	. . . . . . . . .Food Pantry contributions included on federal Schedule A										4Y		00	4S	00
5.	Nonresident Property Tax					. . . . . . . . . . . . . . .		. . . . . . . . . . . . .		. . . . . . . . . . . . . . . . . . . . . .	5Y		00	5S	00
6.	TOTAL ADDITIONS — Add Lines 1, 2, 3, 4, and 5. Enter here and on Form MO-1040, Line 2. . .										6Y		00	6S	00
SUBTRACTIONS
7.	Interest from exempt federal obligations included in federal adjusted gross income (reduced by												00		00
	related expenses if expenses were over $500). Attach a detailed list or all federal Form 1099(s).										7Y		00	7S	00
8.	Any state income tax refund included in federal adjusted gross income										8Y		00	8S	00
9.			Partnership;		Fiduciary;		S corporation;
			Railroad retirement benefits;				Net Operating Loss;
			Military (nonresident)				Combat pay included in federal adjusted gross income;						00		00
			Other (description)						Attach supporting documentation.		9Y		00	9S	00
10.	Exempt contributions made to a qualified 529 plan (higher education savings program)										10Y		00	10S	00
11.	Qualified Health Insurance Premiums									. . . . . . . . . . . . . . . . . . . . . .	11Y		00	11S	00
12.	Missouri depreciation adjustment (Section 143.121, RSMo)												00		00
			. . . . . . . . . . . . . . . . . . . .Sold or disposed property previously taken as addition modification								12Y		00	12S	00
13.	TOTAL SUBTRACTIONS — Add Lines 7, 8, 9, 10, 11 and 12. Enter here and on Form MO-1040, Line 4. . .										13Y		00	13S	00

PART 2 — MISSOURI ITEMIZED DEDUCTIONS — Complete this section only if you itemize deductions on your federal return. Attach a copy of your federal Form 1040 (pages 1 and 2) and federal Schedule A.

1.	. . . .Total federal itemized deductions from federal Form 1040, Line 40		. . .	. . .	. . . . .		. . . . . . . . . .	. . . . .	. . . . . . . . . .	.	. . .	. .	1	00
2.	2008	(FICA) — yourself — Social security $		+	Medicare $						. . .		2	00
3.	2008	(FICA) — spouse — Social security $		+	Medicare $						. . .		3	00
3.	2008	(FICA) — spouse — Social security $		+	Medicare $						. . .		3	00
													4	00
4.	2008	Railroad retirement tax — yourself (Tier I and Tier II) $				+	Medicare $					. .	4	00
5.	2008	Railroad retirement tax — spouse (Tier I and Tier II) $				+	Medicare $					. .	5	00
6.	2008	Self-employment tax — Amount from federal Form 1040, Line 27 . .	. . .	. . .	. . .	. .	. . . . . . . . . . .	. . . .	. . . . . . . . . .	. . . . . . .			6	00
7.	TOTAL — Add Lines 1 through 6												7	00
8.	State and local income taxes — See instructions on Page 33		. . .	. . .	. . . . .		. . . . . . . . . .	8		00
9.	Earnings taxes included in Line 8		. . .	. . .	. . . . .		. . . . . . . . . .	9		00
10.	Net state income taxes — Subtract Line 9 from Line 8 or enter Line 8 from the worksheet below											. .	10	00
11.	MISSOURI ITEMIZED DEDUCTIONS — Subtract Line 10 from Line 7.		Enter here and on Form MO-1040, Line 14.							. . . . . .			11	00

NOTE: IF LINE 11 IS LESS THAN YOUR FEDERAL STANDARD DEDUCTION, SEE INFORMATION ON PAGE 7.

2 — 10

Complete this worksheet only if your federal adjusted gross income from federal Form 1040, Line 37 is more than $159,950 ($79,975 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-10 of federal Schedule A instructions).

WORKSHEET FOR PART STATE AND LOCAL INCOME TAXES, LINE

1.Enter amount from federal Itemized Deduction Worksheet, Line 3

(See page A-10 of federal Schedule A instructions.) If $0 or less, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.Enter amount from federal Itemized Deduction Worksheet, Line 11 (See federal Schedule A instructions.) . . . .

3.State and local income taxes from federal Form 1040, Schedule A, Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.Earnings taxes included on federal Form 1040, Schedule A, Line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.Subtract Line 4 from Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.Divide Line 5 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.Multiply Line 2 by Line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.Subtract Line 7 from Line 5. Enter here and on Form MO-A, Part 2, Line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . .

MO 860-1881 (09-2008)

For Privacy Notice, see page 44 of the instructions.

PART 3

IF YOU CLAIM A PENSION OR SOCIAL SECURITY/SOCIAL SECURITY DISABILITY EXEMPTION, YOU MUST ATTACH A COPY OF YOUR FEDERAL RETURN (PAGES 1 AND 2) AND 1099-R(S), AND/OR SSA-1099(S).

PUBLIC PENSION CALCULATION — Public pensions are pensions received from any federal, state, or local government.

1. Enter your Missouri Adjusted Gross Income from Form MO-1040, Line 6, less taxable social security benefits from federal Form 1040A, Line 14b or federal Form 1040, Line 20b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2. Select the appropriate filing status and enter amount on Line 2. Married filing combined — $100,000; Single, Head of Household, Married Filing Separate, and Qualifying Widower — $85,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0. . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Enter your total social security benefits from federal Form 1040A, Line 14a or federal Form 1040, Line 20a . . . . . . . . . . . . .

5. Enter your taxable social security benefits from federal Form 1040A, Line 14b or federal Form 1040, Line 20b . . . . . . . . . .

6. Non taxable social security benefits, subtract Line 5 from Line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7. Enter taxable pension for each spouse from public sources from federal Form 1040A, Line 12b or federal Form 1040, Line 16b (public pensions and pensions from other than private sources) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8. Multiply Line 7 by 35%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9. If amount on Line 8 is greater than $33,703 (maximum social security benefit), enter $33,703. If amount on Line 8

is less than $33,703, enter amount from Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10. Subtract Line 6 from Line 9. If Line 6 is greater than Line 9, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11. Enter pension amount from Line 7 or $6,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12. Enter Line 10 or Line 11, whichever is greater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13. Add amounts on Lines 12Y and 12S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14. Total public pension, subtract Line 3 from Line 13. If Line 3 is greater than Line 13, enter $0 . . . . . . . . . . . . . . . . . . . . . . .

1				00

2				00

3				00

	Y - YOURSELF			S - SPOUSE
4Y		00	4S	00

5Y		00	5S	00

6Y		00	6S	00

7Y		00	7S	00

8Y		00	8S	00

9Y		00	9S	00

10Y		00	10S	00

11Y		00	11S	00

12Y		00	12S	00

13				00

14				00

PRIVATE PENSION CALCULATION — Private pensions are annuities, pensions, 401(K) plans, deferred compensation plans, self- employed retirement plans, and IRA’s funded by a private source.

1.Enter your Missouri Adjusted Gross Income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.Enter your taxable social security benefits from federal Form 1040A, Line 14b or federal Form 1040, Line 20b . . . . . . . . . .

3.Subtract Line 2 from Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.Select the appropriate filing status and enter the amount on Line 4: Married filing combined: $32,000; Single, Head of

Household and Qualifiying Widower: $25,000; Married Filing Separate: $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.Enter taxable pension for each spouse from private sources from federal Form 1040A, Lines 11b and 12b, or federal Form 1040, Lines 15b and 16b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.Enter the amounts from Line 6Y and 6S or $6,000, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.Add Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9.Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 . . . . . . . . . . . . . . . . . . . . . . . .

1				00

2				00
3				00
4				00
5				00
	Y - YOURSELF			S - SPOUSE

6Y		00	6S	00
7Y		00	7S	00
8				00
9				00

SOCIAL SECURITY OR SOCIAL SECURITY DISABILITY CALCULATION — To be eligible for social security deduction you must be 62 years of age by December 31 and have marked the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction.

1.Enter your Missouri Adjusted Gross Income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.Select the appropriate filing status and enter the amount on Line 2. Married filing combined - $100,000

Single, Head of Household, Married Filing Separate, and Qualifying Widower - $85,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.Enter taxable social security benefits for each spouse from federal Form 1040A, Line 14b or federal Form 1040, Line 20b .

5.Enter taxable social security disability benefits for each spouse from federal Form 1040A, Line 14b or federal Form 1040, Line 20b.

6.Multiply Line 4 or Line 5 by 35%. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.Add Lines 6Y and 6S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.Total social security/social security disability, subtract Line 3 from Line 7. If Line 3 is greater than Line 7, enter $0. . . .

TOTAL PENSION AND SOCIAL SECURITY / SOCIAL SECURITY DISABILITY EXEMPTION

1			00
2			00
3			00
Y - YOURSELF			S - SPOUSE
4Y	00	4S	00
5Y	00	5S	00
6Y	00	6S	00
7			00
8			00

Total Pension Exemption and Social Security / Social Security Disability Exemption. Add Line 14 (Public Pension Calculation), Line 9 (Private Pension Calculation), and Line 8 (Social Security Calculation) and enter here and on Form MO-1040, Line 8 . . . .

TOTAL

EXEMPTION

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Dos and Don'ts

When filling out the Missouri Mo A form, it is essential to approach the process with care and attention to detail. Here are five important do's and don'ts to keep in mind:

Do ensure that all personal information, such as your name and Social Security number, is accurate and matches your federal return.
Don't leave any sections blank. If a question does not apply to you, indicate that clearly, rather than skipping it.
Do attach your federal return and any required documentation, such as Form 1099s, to support your claims.
Don't forget to double-check your calculations. Errors in addition or subtraction can lead to delays or issues with your return.
Do read the instructions thoroughly, especially the sections on specific modifications and deductions, to ensure compliance.

Taking these steps can help facilitate a smoother filing process and minimize potential complications. Your attention to detail will serve you well as you complete the form.

Key takeaways

When filling out the Missouri Mo A form, keep these key takeaways in mind:

Understand the Purpose: The Mo A form is used to report adjustments to your federal adjusted gross income for Missouri state tax purposes. It is essential to attach it to your Form MO-1040 along with your federal return.
Complete All Relevant Sections: Make sure to fill out both the additions and subtractions sections accurately. This includes reporting items such as interest on state obligations and nonqualified distributions from 529 plans.
Itemized Deductions: If you choose to itemize deductions on your federal return, you must also complete the Missouri itemized deductions section. Attach your federal Form 1040 and Schedule A to support your claims.
Documentation is Key: Always attach the necessary documentation, such as federal Form 1099s or any other supporting documents, especially when claiming exemptions or deductions. This will help ensure your form is processed smoothly.

Misconceptions

Understanding the Missouri Mo A form can be challenging, especially with the various details involved. Here are six common misconceptions that may lead to confusion:

Misconception 1: The Missouri Mo A form is only for residents of Missouri.

This form is applicable to both residents and non-residents who earn income in Missouri. Non-residents must report their Missouri-sourced income, and the form provides necessary adjustments to federal income tax.

Misconception 2: You do not need to attach your federal return.

In fact, it is mandatory to attach a copy of your federal return when submitting the Missouri Mo A form. This helps ensure accurate calculations and adjustments to your state income tax.

Misconception 3: All income adjustments are automatically accepted.

Not all adjustments will be accepted without proper documentation. It is crucial to provide supporting documentation for any additions or subtractions claimed on the form.

Misconception 4: The form only applies to individual taxpayers.

While it is primarily designed for individual income tax adjustments, married couples filing jointly must also use this form to report their combined income and adjustments.

Misconception 5: You can skip the itemized deductions section if you take the standard deduction.

If you choose to take the standard deduction on your federal return, you do not need to complete the itemized deductions section of the Missouri Mo A form. However, it is essential to ensure that this choice aligns with your overall tax strategy.

Misconception 6: The form is the same every year.

The Missouri Mo A form may change from year to year, reflecting updates in tax laws or regulations. Always check for the most current version and instructions to ensure compliance.

Similar forms

Form 1040 - This is the standard individual income tax return form used by U.S. taxpayers. Like the Missouri MO-A form, it requires personal information, income details, and deductions. Both forms aim to determine tax liability based on income and eligible deductions.
Form MO-1040 - This is the primary income tax form for Missouri residents. Similar to the MO-A form, it includes sections for income, adjustments, and deductions. The MO-A form serves as an attachment to the MO-1040, specifically for reporting adjustments to federal income.
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Schedule A (Form 1040) - This form is used for itemizing deductions on the federal tax return. It parallels the itemized deductions section of the MO-A form, where taxpayers can report specific deductions that may lower their taxable income.
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