MO-1040: Individual Income Tax Return - Fillable and Calculating Form (2024)

What you'll need

Have your federal income tax return available. MO-1040 uses income and tax amounts from that return.

Attach the documents that apply to your return:

• Missouri tax withheld: Forms W-2 and 1099.
• Approved federal extension: A copy of federal Form 4868.
• Missouri income adjustments, itemized deductions, or pension and Social Security exemptions: Form MO-A and your federal return. If completing the itemized deductions section, attach federal Form 1040, pages 1 and 2, and Schedule A.
• Resident credit: Form MO-CR and the income tax returns for each other state or political subdivision involved.
• Missouri income percentage: Form MO-NRI and your federal return, if applicable.
• Tax credits: Form MO-TC for miscellaneous credits, Form MO-PTS for the property tax credit, or Form MO-WFTC, your federal return, and federal Schedule EIC for the Missouri Working Family Tax Credit.
• Nonresident tax payments: Forms MO-2NR and MO-NRP for partners or S corporation shareholders, or Form MO-2ENT for entertainers.
• Other taxes or penalties: Federal Form 4972 for a lump-sum distribution, federal Form 8611 for low-income housing credit recapture, or Form MO-2210 for an estimated tax underpayment penalty.

How to file

Print in black ink only and do not staple. Sign the return. If filing a combined return, both spouses must sign.

Mail

MO-1040 lists these mailing addresses:

If you owe a balance:

Missouri Department of Revenue

P.O. Box 3370

Jefferson City, MO 65105-3370

If you are receiving a refund or owe nothing:

Missouri Department of Revenue

P.O. Box 3222

Jefferson City, MO 65105-322

The refund address ZIP code above is reproduced exactly as printed in the supplied text and appears incomplete.

Other listed submission contacts

• Fax: (573) 522-1762
• Email for submitting individual income tax returns: incometaxprocessing@dor.mo.gov
• Email for inquiries and correspondence: income@dor.mo.gov

Common mistakes

• Do not use ink other than black or staple the return.
• Do not enter federal income tax withheld on Line 11. That line is for total tax from your federal return.
• Make sure the income percentages on Lines 7Y and 7S total 100%.
• Compute tax separately for yourself and your spouse, then round to the nearest whole dollar for Lines 30Y and 30S.
• Skip Lines 46 through 48 unless you are filing an amended return.
• Both spouses must sign a combined return.
• If claiming the Missouri Working Family Tax Credit, attach Form MO-WFTC, your federal return, and federal Schedule EIC. The form warns that the claim will be denied without the federal return.

Questions people ask

What are the standard deduction amounts shown for 2024?

The form lists $14,600 for Single or Married Filing Separately, $21,900 for Head of Household, and $29,200 for Married Filing Combined or Qualifying Widow(er).

What should I do if I have an approved federal extension?

Select the Federal Extension box on page 1 and attach a copy of federal Form 4868.

Can I apply my overpayment to next year's estimated tax?

Yes. Line 50 lets you apply part or all of the overpayment on Line 49 to your 2025 estimated tax.

How do I identify an amended return?

Select the Amended Return box on page 1. Complete the amended-return section on page 4, including the reason for amending and the applicable payment and overpayment amounts.

Official sources

• https://dor.mo.gov/forms/MO-1040%20Fillable%20Calculating_2024.pdf