MO-A: Individual Income Tax Adjustments (2024)
Missouri · Missouri DOR · Used for tax years 2024
Form MO-A is Missouri’s 2024 Individual Income Tax Adjustments form, attached to Form MO-1040. It reports additions and subtractions to federal adjusted gross income and calculates Missouri itemized deductions and pension, Social Security, and Social Security disability deduction
Who files this form
Form MO-A is an attachment to Form MO-1040 for reporting:
- Missouri additions to and subtractions from federal adjusted gross income in Part 1.
- Missouri itemized deductions in Part 2. Complete this part only if you itemize deductions on your federal return.
- Pension, Social Security, or Social Security disability deductions in Part 3.
For the Social Security deduction, you must be at least 62 by December 31, 2024, and select the “62 and older” box on page 1 of Form MO-1040. The age limit does not apply to the Social Security disability deduction.
What you'll need
- Form MO-1040 and your federal return: Attach MO-A to MO-1040 and attach your federal return.
- For Missouri itemized deductions: Attach Federal Form 1040, pages 1 and 2, and Federal Schedule A.
- For exempt federal obligation interest on Part 1, Line 8: Attach a detailed list or all Federal Forms 1099.
- For qualified health insurance premiums on Part 1, Line 13: Attach the Qualified Health Insurance Premiums Worksheet, Form 5695, and supporting documentation.
Part 3 uses taxable pension and Social Security amounts from Federal Form 1040 or Form 1040-SR.
How to file
Attach the completed Form MO-A to Form MO-1040, along with your federal return and any required supporting documents.
Transfer these totals to Form MO-1040:
- Part 1, Line 7, total additions: MO-1040, Line 2.
- Part 1, Line 18, total subtractions: MO-1040, Line 4.
- Part 2, Line 12, Missouri itemized deductions: MO-1040, Line 14.
- Part 3, Section D, total pension and Social Security/Social Security disability deduction: MO-1040, Line 8.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Completing Part 2 without itemizing federally: The form says to complete this part only if you itemize deductions on your federal return.
- Using the net state income tax worksheet when it does not apply: Complete it only if Federal Schedule A, Line 5d, exceeds $10,000, or $5,000 for married filing separately.
- Missing the worksheet adjustment: If you complete that worksheet, enter $0 on Part 2, Line 9, and carry the worksheet's Line 7 amount to Part 2, Line 11.
- Missing the Social Security age checkbox: To qualify for the Social Security deduction, you must meet the age requirement and select the “62 and older” box on MO-1040. The age limit does not apply to Social Security disability.
- Leaving out attachments: Include your federal return and the additional documents required for the deductions or subtractions you report.
Questions people ask
Can I complete Missouri itemized deductions if I do not itemize on my federal return?
No. The form says to complete Part 2 only if you itemize deductions on your federal return.
What counts as a public pension in Part 3?
Part 3, Section A, covers pensions received from a federal, state, or local government. Section B covers annuities, pensions, IRAs, and 401(k) plans funded by a private source.
Does the Social Security disability deduction have an age limit?
No. The form says the age limit does not apply to the Social Security disability deduction. For the Social Security deduction, you must be at least 62 by December 31, 2024, and select the “62 and older” box on page 1 of MO-1040.
What must I attach for the qualified health insurance premiums subtraction?
Attach Form 5695, the Qualified Health Insurance Premiums Worksheet, and supporting documentation.