The Missouri Department of Revenue's Form MO-A, designed for the 2008 tax year, plays a crucial role in the adjustment of an individual's income tax. Serving as a comprehensive attachment to the MO-1040 Form, it necessitates the inclusion of one's federal return, thereby ensuring alignment and accurate reporting of tax obligations and benefits specific to Missouri residents. This form encompasses a well-structured layout that aids taxpayers in making necessary modifications to their federal adjusted gross income, taking into account factors such as interest on state and local obligations, partnership and S corporation adjustments, nonqualified distributions from 529 plans, and a variety of deductions including food pantry contributions and property taxes for nonresidents. Moreover, it details calculations for Missouri itemized deductions, specifically tailoring adjustments based on federal itemized deductions and providing a clear methodology to record and report these amounts. Unique to Missouri tax filers, the form also delineates the calculation for pension exemption and social security/social security disability exemption, a vital aspect for many residents. Through a combination of additions and subtractions to the federal adjusted gross income and itemized deductions, along with specific formulas for calculating pension and social security benefits, the Form MO-A meticulously guides taxpayers through optimizing their state tax filings, ensuring a transparent and efficient process.
| Question | Answer |
|---|---|
| Form Name | Missouri Form Mo A |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | MO A_2008 mo dfa 1040a 2008 form |
MISSOURI DEPARTMENT OF REVENUE
INDIVIDUAL INCOME TAX ADJUSTMENTS
2008
FORM
Attachment Sequence No.
ATTACH TO FORM
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 |
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1. |
Interest on state and local obligations other than Missouri source (reduced by related expenses |
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if expenses were over $500) . . . . |
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1Y |
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1S |
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2. |
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Partnership; |
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Fiduciary; |
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S corporation; |
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Net Operating Loss (Carryback/Carryforward); |
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Other (description) |
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2Y |
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2S |
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3. Nonqualified distribution received from a qualified 529 plan (higher education savings program) |
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withdrawn early or not used for qualified higher education expenses |
3Y |
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3S |
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4. |
. . . . . . . . .Food Pantry contributions included on federal Schedule A |
4Y |
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4S |
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5. |
Nonresident Property Tax |
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5Y |
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5S |
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6. |
TOTAL ADDITIONS — Add Lines 1, 2, 3, 4, and 5. Enter here and on Form |
6Y |
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6S |
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SUBTRACTIONS |
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7. |
Interest from exempt federal obligations included in federal adjusted gross income (reduced by |
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related expenses if expenses were over $500). Attach a detailed list or all federal Form 1099(s). |
7Y |
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7S |
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8. |
Any state income tax refund included in federal adjusted gross income |
8Y |
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8S |
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9. |
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Partnership; |
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Fiduciary; |
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S corporation; |
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Railroad retirement benefits; |
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Net Operating Loss; |
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Military (nonresident) |
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Combat pay included in federal adjusted gross income; |
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Other (description) |
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Attach supporting documentation. |
9Y |
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9S |
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10. |
Exempt contributions made to a qualified 529 plan (higher education savings program) |
10Y |
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10S |
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11. |
Qualified Health Insurance Premiums |
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11Y |
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11S |
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12. |
Missouri depreciation adjustment (Section 143.121, RSMo) |
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. . . . . . . . . . . . . . . . . . . .Sold or disposed property previously taken as addition modification |
12Y |
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12S |
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13. |
TOTAL SUBTRACTIONS — Add Lines 7, 8, 9, 10, 11 and 12. Enter here and on Form |
13Y |
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13S |
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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 |
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1 |
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2. |
2008 |
(FICA) — yourself — Social security $ |
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+ |
Medicare $ |
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2 |
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3. |
2008 |
(FICA) — spouse — Social security $ |
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+ |
Medicare $ |
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3 |
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4 |
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4. |
2008 |
Railroad retirement tax — yourself (Tier I and Tier II) $ |
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Medicare $ |
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5. |
2008 |
Railroad retirement tax — spouse (Tier I and Tier II) $ |
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Medicare $ |
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5 |
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6. |
2008 |
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7. |
TOTAL — Add Lines 1 through 6 |
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8. |
State and local income taxes — See instructions on Page 33 |
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8 |
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9. |
Earnings taxes included in Line 8 |
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9 |
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10. |
Net state income taxes — Subtract Line 9 from Line 8 or enter Line 8 from the worksheet below |
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10 |
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11. |
MISSOURI ITEMIZED DEDUCTIONS — Subtract Line 10 from Line 7. |
Enter here and on Form |
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11 |
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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
WORKSHEET FOR PART STATE AND LOCAL INCOME TAXES, LINE
1.Enter amount from federal Itemized Deduction Worksheet, Line 3
(See page
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
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MO |
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
PUBLIC PENSION CALCULATION — Public pensions are pensions received from any federal, state, or local government.
1. Enter your Missouri Adjusted Gross Income from Form
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 . . . . . . . . . . . . . . . . . . . . . . .
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4Y |
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4S |
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5Y |
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5S |
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6Y |
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6S |
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7Y |
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7S |
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8Y |
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8S |
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9Y |
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9S |
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10Y |
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10S |
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11Y |
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11S |
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12Y |
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12S |
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13 |
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14 |
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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
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 . . . . . . . . . . . . . . . . . . . . . . . .
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Y - YOURSELF |
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6Y |
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6S |
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7Y |
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7S |
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8 |
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9 |
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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
1.Enter your Missouri Adjusted Gross Income from Form
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
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Y - YOURSELF |
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4S |
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5Y |
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5S |
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6Y |
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6S |
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8 |
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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
TOTAL
EXEMPTION
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