5802: Fiduciary Federal Tax Deduction Schedule (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form 5802, Fiduciary Federal Tax Deduction Schedule, calculates the federal income tax deduction for Forms MO-1041 and MO-NRF. It uses Missouri adjusted gross income and federal income tax amounts to determine the deduction for an estate or trust.
Who files this form
For tax year 2025, Form 5802 calculates the federal income tax deduction for Forms MO-1041 and MO-NRF.
- Part 1: For resident estates or trusts filing only Form MO-1041.
- Part 2: For nonresident estates or trusts filing Forms MO-1041 and MO-NRF.
What you'll need
Have these forms and details available to complete Form 5802:
- The estate or trust's name as shown on Form MO-1041 and its Federal Employer Identification Number (FEIN).
- Federal Form 1041, Schedule G: Line 3 and Lines 2a, 4, 6a, 6b, and 6c.
- For Part 1: Form MO-1041, Lines 1, 5, and 7.
- For Part 2: Form MO-NRF, Part 5, Line 5.
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 give e-filing instructions or say whether to send Form 5802 separately or with another form.
Common mistakes
- Do not enter a deduction above $5,000. Part 1, Line 8b and Part 2, Line 5b both say to enter the calculated amount, not to exceed $5,000.
Questions people ask
How do I calculate Missouri adjusted gross income for Part 1?
Subtract Line 2 from Line 1, then add Line 3. Enter the result on Line 4. These amounts come from Form MO-1041, Lines 1, 5, and 7, respectively.
Which percentage applies to the federal tax calculation?
Use Missouri adjusted gross income from Part 1, Line 4 or Part 2, Line 1 to choose the percentage:
- $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 that percentage. The final deduction cannot exceed $5,000.
Where do I enter the final deduction?
For Part 1, carry Line 8b to Form MO-1041, Line 2. For Part 2, carry Line 5b to Form MO-NRF, Part 3, Line 1.
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.