MO-1040: Individual Income Tax Return - Fillable and Calculating Form (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-1040 is Missouri’s 2025 Individual Income Tax Return, Long Form. It reports income, adjustments, deductions, tax, payments, and credits.
What you'll need
Have your federal return available. MO-1040 uses figures from it, including federal adjusted gross income and federal tax.
Include the following documents when they apply to your return:
- Missouri tax withheld: Attach Forms W-2 and 1099.
- Missouri income adjustments: Attach Form MO-A and your federal return. If you complete the itemized deductions section, attach Federal Form 1040, pages 1 and 2, and Federal Schedule A.
- Approved federal extension: Attach a copy of Form 4868 and select the federal extension box.
- Resident credit: Attach Form MO-CR and the other states’ income tax returns.
- Missouri income percentage: Attach Form MO-NRI and your federal return, if applicable.
- Tax credits: Attach Form MO-TC for miscellaneous credits, Form MO-PTS for the property tax credit, or Form MO-WFTC and your federal return for the Missouri Working Family Tax Credit.
- Nonresident tax payments: Attach Forms MO-2NR and MO-NRP for partner or S corporation shareholder payments, or Form MO-2ENT for entertainer payments.
- Other taxes or penalties: Attach federal Form 4972 for lump-sum distribution tax, federal Form 8611 for low-income housing credit recapture, or Form MO-2210 for an estimated tax underpayment penalty.
For a property tax credit claim, Form MO-PTS also requires documents supporting your qualification and income. Homeowners must attach paid real estate tax receipts. Renters must provide Form MO-CRP for each rental location and attach completed Form 5674, Verification of Rent Paid.
How to file
Complete your identifying information, filing status, income, deductions, tax, payments, and credits. Complete the refund or amount-due lines that apply. Sign and date the return. If filing combined, both spouses must sign.
Print in black ink only and do not staple.
Mail a return with a balance due to:
Missouri Department of Revenue
P.O. Box 3370
Jefferson City, MO 65105-3370
Mail a return with a refund or no amount due to:
Missouri Department of Revenue
P.O. Box 3222
Jefferson City, MO 65105-3222
The form also lists incometaxprocessing@dor.mo.gov for submission of individual income tax returns and fax (573) 522-1762. For inquiries and correspondence, it lists income@dor.mo.gov.
Common mistakes
- Using the wrong ink or stapling the return: The form says to print in black ink only and not to staple.
- Entering federal withholding on Line 11: This line is for total tax from your federal return, not federal income tax withheld.
- Income percentages that do not total 100%: Lines 7Y and 7S must add up to 100%.
- Completing amended-return lines on an original return: Skip Lines 46 through 48 unless you are filing an amended return.
- Missing a spouse’s signature: Both spouses must sign a combined return.
- Missing property tax credit attachments: Form MO-PTS warns that missing required attachments will delay or cause denial of your return.
- Leaving out landlord information: Form MO-CRP warns that missing landlord information may delay or cause denial of your claim.
- Skipping the property tax credit chart: Form MO-PTS says you must use the chart in the MO-1040 instructions to determine the credit.
Questions people ask
What standard deduction amounts are printed on the 2025 form?
Line 14 lists $15,750 for Single or Married Filing Separately, $23,625 for Head of Household, and $31,500 for Married Filing Combined or Qualifying Widow(er). For itemized deductions, the form refers you to Form MO-A, Part 2.
How do I show an approved federal extension?
Select the federal extension box on page 1 and attach a copy of Federal Form 4868.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 50 lets you apply part or all of the overpayment on Line 49 to your 2026 estimated tax.
Can I put part of my overpayment into a Missouri education savings account?
Line 52 lets you enter an amount from your overpayment to deposit into a Missouri 529 Education Plan (MOST) account. Enter the total deposit amount from Form 5632.
Does the Social Security deduction have an age requirement?
Form MO-A says you must be age 62 by December 31 and select the age box on page 1 of MO-1040 to qualify for the Social Security deduction. The age limit does not apply to the Social Security disability deduction.