What is the Childhood Lead Testing Fund?

Activities supported by the Childhood Lead Testing Fund ensure that Missouri children at risk for lead poisoning are tested and receive appropriate follow-up activities to protect their health and well-being from the harmful effects of lead.

For more information please contact the Missouri Department of Health and Senior Services at:

Phone: (573) 751-3334
Email: labweb1@health.mo.gov

(Minimum contribution: $1, or $2 if married filing combined)

What is the maximum exempt contribution I can make to my Missouri Savings for Tuition Program (MOST)?

The state of Missouri allows a subtraction from federal adjusted gross income for the amount of annual contributions made to the Missouri Savings for Tuition Program (MOST), the 529 plan administered by the Missouri Higher Education Deposit Program, or any other qualified 529 plan. The maximum annual exempt contribution is $8,000 for single individuals or $16,000 for married couples filing a combined return.

What combat pay is eligible for a Missouri subtraction?

The IRS allows enlisted members, warrant officers, and commissioned warrant officers to exclude their military pay received while serving in a combat zone, or while hospitalized as a result of injuries incurred while serving in a combat zone. The exclusion of combat pay received by a commissioned officer (other than a commissioned warrant officer) is limited to the highest rate of enlisted pay. Subtract all military income received while serving in a combat zone, which is included in federal adjusted gross income (FAGI) and is not otherwise excluded.

In most cases, combat pay is not included in Box 1, Wages, of Form W-2 (W2) and therefore is not included in FAGI. However, if Box 1 includes combat pay, the portion consisting of combat pay may be taken as a subtraction for Missouri purposes.

EXAMPLE 1: A resident of Missouri is an enlisted member of the military. He enters a combat zone in July and is there through December. He earns $12,000 January through June, and earns $20,000 July through December. Box 1 of his Form W-2 (W2) should only indicate the $12,000 he received prior to entering the combat zone. He is not entitled to a subtraction, as his combat pay is not included in his FAGI.

EXAMPLE 2: A resident of Missouri is a high-ranking commissioned officer. He enters a combat zone in July and is there through December. He earns $50,000 January through June, and earns $70,000 July through December. The IRS limits his exclusion to $40,000, causing Box 1 of his Form W-2 (W2) to indicate $80,000. He is entitled to a subtraction of $30,000, which represents the portion of Box 1 of Form W-2 (W2) attributable to combat pay that is included in his FAGI.

What are some examples of Other Subtractions?

If you have other sources of negative adjustments, indicate the source on the line provided. Other sources of negative adjustments might include:

  1. Contributions into a Missouri Individual Medical Account (IMA). Contributions that were made by your employer into an Individual Medical Account (IMA) and used to pay your health care expenses are exempt from Missouri income tax. The interest income earned on the IMA account is also exempt from Missouri income tax. The IMA contribution is identified in Box 14 of your Form W-2 (W2), Wage and Tax Statement. Reduce the amount of contributions by the amount of medical and dental expenses deducted on federal Form 1040, Schedule A, Line 4, but paid for by the IMA and included in Missouri itemized deductions.
  2. Additional Capital Gain Deduction Due to Difference in Basis. If during the taxable year you realized a gain from the sale of property or other capital assets that had a higher tax basis for Missouri tax purposes than for federal tax purposes, you may exclude the gain or difference in the basis of the property so disposed, whichever is smaller. If the gain was considered a long-term capital gain for federal income tax purposes, the exclusion is limited to the gain or 50 percent of the difference, whichever is smaller. No difference in basis can be claimed for any property obtained after December 31, 1972. If your basis for Missouri purposes is less than the basis for federal income tax purposes, no adjustment is required.
  3. Accumulation Distribution. If during 2013, you received a distribution as beneficiary of a trust that was made from accumulated earnings of prior years and you filed federal Form 4970, the amount may be excluded from Missouri income to the extent that it was reported in your federal adjusted gross income.
  4. Capital Gain Exclusion on Sale of Low Income Housing. If during 2013, you sold a federally subsidized (HUD) low income housing project to a nonprofit or governmental organization, and at least 40 percent of the units are occupied by persons or families having incomes of 60 percent or less of the median income, you may exclude 25 percent of the capital gain from Missouri tax. However, the buyer of the property must agree to preserve or increase the low income occupancy of the project. To use this exclusion, enter 25 percent of the capital gain reported on your federal Form 1040 as "other."
  5. Family Development Account. A family development account holder may subtract the amount of annual deposits made to the account (not to exceed $2,000). Approved withdrawals from the family development account are also exempt from state tax. Interest earned by a family development account is exempt from state taxation and may be subtracted from an account holder's federal adjusted gross income. Any money withdrawn for an unapproved use is subject to tax.
  6. Federally Taxable Missouri Exempt Obligations. The amount of any bond issued by the Missouri Higher Education Loan Authority (MOHELA) including interest or proceeds resulting from the sale of the bond is exempt from Missouri tax. If the amount is included in federal adjusted gross income, the amount can be subtracted for Missouri tax purposes.
  7. Net Operating Loss. Any amount of net operating loss taken against federal taxable income but disallowed for Missouri income tax purposes after June 18, 2002, (when choosing the five year option at the federal level) may be carried forward and taken against any income on the Missouri income tax return for a period of up to 20 years from the year of the initial loss.
  8. Condemnation of Property. If you included in your federal adjusted gross income any gain arising from compulsory or involuntary conversion of property as a result of condemnation or imminence thereof, you may exclude that gain from Missouri tax.

What is the General Revenue Fund?

The General Revenue Fund supports the main functions of state government, including education, social services, and health care, among other services. Requests for information and contributions may be made at any time directly to:

General Revenue Fund
ATTN: Department of Revenue
P.O. Box 3022
Jefferson City, MO 65105-3022
(Minimum contribution: $1, or $2 if married filing combined)

What is the Missouri Military Family Relief Fund?

The Missouri Military Family Relief Fund is a state-administered fund which will assist families of those who are members of the Missouri National Guard. This fund will also assist Missouri residents who are members of the reserves of the armed forces of the United States and have been called to active duty as a result of the terrorist attacks on September 11, 2001.

For more information, please contact:

Missouri Military Family Relief Fund
2302 Militia Drive
ATTN: JFMO-J1/SS
Jefferson City, MO 65201-1203

(Minimum contribution: $1, or $2 if married filing combined)

What is the American Cancer Society Heartland Division, Inc., Fund?

For more information, call toll free 1-800-ACS-2345 or visit www.cancer.org

Donations can be sent directly to:
The American Cancer Society
1100 Pennsylvania Avenue
Kansas City, MO 64105
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the American Diabetes Association Gateway Area Fund?

Requests for information may be made by calling 314-822-5490 or contacting:

The Gateway Area Diabetes Association Fund
425 South Woods Mill Road #110
Town and Country, MO 63017
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the American Heart Association Fund?

For more information, please contact:

American Heart Association
460 N. Lindbergh Boulevard
St. Louis, MO 63141-7808
or call (314) 692-5600.
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the American Lung Association of Missouri Fund?

For more information, please contact:

American Lung Association Missouri Fund
1118 Hampton Avenue
St. Louis, MO 63139-3196
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the ALS Lou Gehrig's Disease Fund?

Call 1-888-873-8539 for patient services in Eastern Missouri and 1-800-878-2062 for patient services in Western Missouri.
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the Arthritis Foundation Fund?

Call (314) 991-9333 or visit www.arthritis.org.

If you don't want to donate now, contributions can be made at any time directly to:

The Arthritis Foundation
9433 Olive Blvd., Suite 100
St. Louis, MO 63132
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the March of Dimes Fund?

Send requests for information and contributions directly to:

March of Dimes Fund
11829 Dorsett Road
Maryland Heights, MO 63043
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the Muscular Dystrophy Association Fund?

Requests for information and contributions may be made at any time directly to:

Muscular Dystrophy Association
8700 Indian Creek Parkway, Suite 345
Overland Park, KS 66210
or call (816) 444-1554.
(Minimum irrevocable contribution: $1, not to exceed $200)

What is the National Multiple Sclerosis Society Fund?

Call 1-800-FIGHT MS, visit our website at www.nationalmssociety.org, or contact:

National Multiple Sclerosis Society Fund
1867 Lackland Hill Parkway
St. Louis, MO 63146

(Minimum irrevocable contribution: $1, not to exceed $200)

How do I know if my pension income is from a public or private source?

Public pensions are pensions received from any federal, state, or local government. All other pensions are generally private.

If you have questions about whether your pension is a public or a private pension, contact your pension administrator.

What is the purpose of the Credit for Taxes Paid to Another State?

The Credit for Taxes Paid to Another State is to alleviate any double-taxation on the same income. If income that is included in your Missouri taxable income has already been taxed by another jurisdiction, you may claim a credit on your Missouri tax return, up to the amount of the taxes paid to the other state or political subdivision.

Enter the information required, and we'll calculate your allowable credit. If the income in question is NOT included in your Missouri taxable income, or if it was not taxed by another jurisdiction, do NOT enter the information requested, and delete any records you may have already entered.

What long-term care insurance qualifies for a deduction?

If you paid premiums for a qualified long-term care insurance in 2013, you may be eligible for a deduction on your Missouri income tax return. Qualified long-term care insurance is defined as insurance coverage for a period of at least 12 months for long-term care expenses if such care is necessary because of chronic health conditions and/or physical disabilities. (This includes cognitive impairment or the loss of functional capacity, which renders an individual unable to care for themselves without the help of another person.)

Only enter an amount here if you paid premiums for a qualified long-term care insurance policy and the policy is for at least 12 months of coverage. We'll calculate the amount you're allowed to deduct on your Missouri tax return.

What is the After-School Retreat Reading and Assessment Grant Program Fund?

This fund has been established to fund the development of after school programs which are educational in nature, with an emphasis in student reading assessment. The Department of Elementary and Secondary Education will establish a grant program to administer and distribute contributions.

For more information please contact:

Cindy Heislen
Phone: (573) 522-2627 or
Email: eelext@dese.mo.gov

What is the Breast Cancer Awareness Fund?

All funds raised from this fund are designated for the sole purpose of providing breast cancer services.

For more information, please contact:

Winning Women Breast Cancer Awareness
14248 F Manchester Road #318
St. Louis, MO 63011
or call (314) 920-0463

What is a nonobligated spouse?

Choose Yes on the nonobligated spouse question if your spouse owes the state of Missouri any child support payments, back taxes, student loans, etc., and you don't want your portion of the refund used to pay the amounts owed by your spouse. The Internal Revenue Service (IRS) is not a state agency and debts owed to the IRS are excluded from this nonobligated spouse apportionment.

What qualifies as 100% disabled?

You're considered 100% disabled if you are unable to engage in any substantially gainful activity because of any medically determinable physical or mental impairment that can be expected to result in death (or has lasted or can be expected to last for a continuous period of no less than 12 months).

You don't have to be gainfully employed prior to such a disability to qualify.

What is the AGI Adjustment?

Missouri requires the division of income between spouses. Since you're filing a combined return, you will pay less tax by dividing the income between you and your spouse and then determining the tax amount for each person's income.

The combined income for you and your spouse must equal the total federal adjusted gross income you reported on your federal return, even if you have income from a state other than Missouri.

What is a nonqualified distribution?

If you received a distribution from the Missouri Savings for Tuition (MOST) Program, the 529 plan administered by the Missouri Higher Education Deposit Program, or any other qualified 529 plan, but did NOT use it for qualified higher education expenses, we'll need to add the amount back to your (the participant's) federal adjusted gross income.

Early distributions (distributions not held for the minimum time established by the Missouri Higher Education Savings Program board) also need to be added to the participant's federal adjusted gross income. The amount to add back includes contributions you made previously that were exempt from state tax and deductible earnings you generated from the program (if the earnings aren't already included in federal adjusted gross income).

If the participant is deceased, the beneficiary of the savings program must claim the non-qualified taxable distribution as an addition to federal adjusted gross income on their Missouri income tax return.

What are Other Additions to my Missouri income?

  1. Net Operating Loss - Carryback/Carryforward: In the year of your net operating loss, enter the amount of your eligible net operating loss to be carried back or carried forward from the loss year as an addition here. Enter the sum of the current year's net operating loss (Federal Form 1045, Schedule A, line 25) as a positive number, plus any unused net operating losses from prior years (Federal Form 1045, Schedule A, line 24). If your net operating loss carries forward from the carryback year, enter the unused portion of your net operating loss as an addition modification that was computed on Federal Form 1045, Schedule B, line 10, or Federal Form 1045, line 10. Please attach Federal Form 1045, Schedules A and B, and/or the calculation of your net operating loss carryback/carryforward if you mail your return.

  2. Nonmedical Withdrawal from Individual Medical Account (IMA): Any money you withdraw from your Individual Medical Account (IMA) for nonmedical purposes is taxable to Missouri. The interest earned on such funds is also taxable to Missouri. These taxable funds are reported on the statement provided by the administrator of the IMA.

  3. Nonqualified Withdrawal from Family Development Account: The amount of annual deposits previously subtracted must be added to your federal adjusted gross income if the withdrawal from the account was not for a qualified use.

What do I enter on this screen?

  • Enter any estimated tax payments you made for 2013
  • Enter any amounts credited from your 2012 return
  • Enter any amount paid with extension requests

Do NOT enter any amount of your 2013 Missouri income tax withheld by your employer(s) as shown on any wage or tax statements.

Do I qualify for the Property Tax Credit?

You may be eligible for this tax credit if one of more of the following applies:
  • You or your spouse were age 65 or older as of December 31, 2013, and you or your spouse were residents of Missouri for the entire year.
  • You or your spouse were a veteran of any branch of the armed forces of the United States or this state who became 100% disabled as a result of such service.
  • You or your spouse are 100% disabled as defined in Section 135.010(2), RSMo. You're not required to be gainfully employed prior to such disability to qualify for a Property Tax Credit.
  • You were age 60 or older and receiving surviving spouse social security benefits.
If your total household income is greater than $30,000 or if you rented from a facility that doesn't pay property tax, you're not eligible for the Property Tax Credit. We'll calculate your household income for you and determine the amount of credit you're allowed to take.

What is the Children's Trust Fund?

Children's Trust Fund, Missouri's Foundation for Child Abuse Prevention, is a non-profit organization dedicated to allowing children to be free to grow and reach their full potential in a nurturing and healthy environment free from child abuse and neglect.

For more information, please contact:

Children's Trust Fund
www.ctf4kids.org
or call (888) 826-5437.
(Minimum contribution: $2, or $4 if married filing combined)

What is the Veterans' Trust Fund?

The Missouri Veterans Commission's Veterans' Trust Fund allows individuals and corporations to donate money to expand and improve services to veterans in Missouri.

Contributions may be made at any time directly to:

Veterans Trust Fund
c/o The Missouri Veterans Commission
P.O. Drawer 147
Jefferson City, MO 65102-0147
or call (573) 751-3779.
(Minimum contribution: $2, or $4 if married filing combined)

What is the Elderly Home Delivered Meals Trust Fund?

The Elderly Home Delivered Meals Trust Fund supports the home delivered meals program for Missouri's home-bound senior citizens, helping them to continue to live independently in their homes. The need for home delivered meals increases yearly as persons are living longer and may need assistance.

For more information, please visit:

Missouri Department of Health & Senior Services website
(Minimum contribution: $2, or $4 if married filing combined)

What is the Missouri National Guard Trust Fund?

The Missouri National Guard Trust Fund expands the capability to provide and coordinate Military Funeral Honors Ceremonies for Missouri veterans and veterans buried in Missouri who have served their country.

Contributions may be made at any time directly to:

Missouri National Guard Trust Fund
ATTN: JFMO-J1/SSH, 2302 Militia Drive
Jefferson City, MO 65101-1203
or call (573) 638-9663.
(Minimum contribution: $2, or $4 if married filing combined)

What is the Workers' Memorial Trust Fund?

The Workers' Memorial Trust Fund has been established to create a permanent memorial for all workers who suffered a job related death or injuries that resulted in a permanent disability while on the job in Missouri.

Requests for information and contributions may be made at any time directly to:

Workers' Memorial Fund
ATTN: Office of Administration
301 W. High St., Rm. 570
Jefferson City, MO 65101.

(Minimum contribution: $1, or $2 if married filing combined)

What is considered household income for the Property Tax Credit?

Missouri adjusted income as defined in Section 143.121:
  • Social Security and railroad retirement
  • Veteran payments and benefits unless the claimant or spouse is 100% disabled as a result of military service
  • All other public and private pensions and annuities
  • Public relief, public assistance, and unemployment benefits received
  • SSI/TANF and/or child support payments received
  • Wages, dividends, and interest

Can I get credit for a home I own but don't occupy?

No. The Property Tax Credit can only be received for a home that you occupy.

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