5802: Fiduciary Federal Tax Deduction Schedule (2024)
Missouri · Missouri DOR · Used for tax years 2024
Missouri Form 5802 is the 2024 Fiduciary Federal Tax Deduction Schedule used to calculate the federal tax deduction for Forms MO-1041 and MO-NRF. It uses Missouri adjusted gross income and federal income tax amounts to determine the deduction.
Who files this form
Form 5802 calculates the federal tax deduction for Forms MO-1041 and MO-NRF.
- Part 1: For a resident estate or trust filing only Form MO-1041.
- Part 2: For a nonresident estate or trust filing Forms MO-1041 and MO-NRF, with the second box selected on MO-NRF.
What you'll need
Have these forms and details available to complete the schedule:
- The estate or trust's name as shown on Form MO-1041 and its Federal Employer Identification Number (FEIN).
- For Part 1: Form MO-1041, Lines 1, 5, and 7.
- For Part 2: Form MO-NRF, Part 5, Line 5.
- For either part: Federal Form 1041, Schedule G, Lines 3, 2a, 4, 6a, 6b, and 6c.
How to file
The form lists this mailing address:
Taxation Division
P.O. Box 3815
Jefferson City, MO 65105-3815
The supplied text does not include e-filing instructions.
Common mistakes
- Exceeding the deduction limit: Part 1, Line 8b, and Part 2, Line 5b, each say the deduction must not exceed $5,000.
- Putting the deduction on the wrong line: Transfer Part 1, Line 8b, to MO-1041, Line 2. Transfer Part 2, Line 5b, to MO-NRF, Part 3, Line 1.
Questions people ask
What is Form 5802 used for?
It calculates the federal tax deduction for Forms MO-1041 and MO-NRF.
What percentage applies to the 2024 calculation?
Use Missouri adjusted gross income from Part 1, Line 4, or Part 2, Line 1:
- $25,000 or less: 35%
- $25,001 to $50,000: 25%
- $50,001 to $100,000: 15%
- $100,001 to $125,000: 5%
- $125,001 or more: 0%
Multiply total federal income tax on Part 1, Line 7, or Part 2, Line 4, by the applicable percentage.
What is the maximum deduction shown on the form?
The deduction on Part 1, Line 8b, or Part 2, Line 5b, cannot exceed $5,000.
Where can I get more information?
The form lists dor.mo.gov/taxation/individual/tax-types/fiduciary/ for additional information. It also lists phone number (573) 751-1467 and email address dor.fiduciary@dor.mo.gov.