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Category: Missouri

What type of manual adjustments do I need to make on my Missouri return?

 

Listed below are manual adjustments that would need to be made to your Missouri return:

 

Itemized Deductions:

Railroad Retirement Tax

You may enter the amount of railroad tax withheld from your wages for Tier I and Tier II. These amount cannot exceed $12,517 which is a maximum for Tier I at $7,886 and a maximum for Tier II at $4,631.

Medicare Tax

You are allowed to list the amount of Medicare tax for you and your spouse. If you are subject to “Additional Medicare Tax”, you must use the amounts as calculated from the instructions here.

Kansas City and St. Louis Earnings Taxes

Include the amount of earnings taxes as shown on your W-2.

 

Other Deductions:

 

Long-term Care Insurance Deduction

The amount you paid for premiums on long-term care insurance may be eligible for a deduction on your Missouri return. The amount of Long-term Care Insurance cannot exceed the amount of medical expenses not allowed on the Federal Itemized Deductions.

Note: You cannot claim a deduction for amounts paid toward death benefits or extended riders.

 

Health Care Sharing Ministry Deduction

You may enter the amounts made as a contribution to a qualified health care sharing ministry. Do not include amounts that were already included in your federal taxable income.

 

Enterprise Zone Or Rural Empowerment Zone Income Modification

To claim this modification, you must have a notification of approval from the Department of Economic Development.

 

Enterprise Zone Income Modification: If you or your spouse have exempt income from a business facility located in an enterprise zone that has been approved by the Department of Economic Development, enter one-half of the Missouri taxable income attributed to the new business facility in the enterprise zone.

 

Rural Empowerment Zone Modification: If you or your spouse have exempt income from a new business facility located within a rural empowerment zone that has been approved by the Department of Economic Development, enter the Missouri taxable income attributed to a new business facility in a rural empowerment zone.

 

Military Income Deduction

You may enter the amount of income earned while being on active duty as a member of the Armed Forces of the United States. This amount cannot include military income earned during State Active Duty. This amount must be included in your federal adjusted gross income and not previously taken as a deduction or subtraction.

NOTE: If claiming the Military Income Deduction you must submit a PDF to verify the active duty status. If the documentation is not submitted, the deduction may be disallowed. You may submit your active duty status PDF to the following email address: EfileSupportingDoc@dor.mo.gov

 

Bring Jobs Home Deduction

If you or your spouse had expenses from bringing a business back to Missouri, you may be eligible for a deduction for 50% of the eligible in-sourcing expenses. This deduction cannot exceed your Missouri AGI.

 

Transportation Facilities Deduction

You may claim one of the following deductions: (A) Port Cargo Expansion; (B) International Trade Facility; and (C) Qualified Trade Activities IF you received approval from the Missouri Department of Economic Development.

 

Pension, Military Retirement and SSA Deduction

Enter the amount of your taxable pension, social security benefits, or Military retirement income if your retirement benefits received are from any Federal, State, or Local Government, and are included in your federal AGI.

 

To make any of these adjustments within your return, follow the steps below:

1. State Section

2. Edit (pencil)

3. Itemized Deductions OR Deductions

 

For more information about these deductions, please click here.