The following information has been provided to assist in the
preparation of
You must use the same filing status as on your Federal Form
1040 with two exceptions:
1. Box E may be checked only if all of the following apply:
(1) you checked
(2) your spouse had no income and is not required to file a federal return; and
(3) your spouse qualifies as an exemption on your return and was not a dependent of someone else.
2. Box B must be checked if you are claimed as a dependent on another person's federal tax return and you checked the "yes" box on Federal Form 1040EZ, Line 5; or you were not allowed to check Box 6a on Federal Form 1040A or Federal Form 1040.
If you have any other liability due the state of
If you have an earned income credit, it will be subtracted from the tax on the federal return. If less than zero, zero is entered on line 10.
Here is the way this line is calculated. Lines referenced are from the Federal 1040:
1040EZ Return - Line 10 minus line 8a
1040A Return - Line 35 minus line 40a and any alternative minimum tax included on line 28
1040 Return - Line 57 minus line 45 minus line 66a
1040X Return – Line 8c minus Line 13c
This line automatically calculates the total amount of lines 45, 51, 60 and any recapture taxes included on line 63 from Federal Form 1040. Do not include FICA tax, railroad retirement tax or self-employment tax on this line.
If you paid premiums for a qualified long-term care
insurance in 2014, you may be eligible for a
Enterprise Zone Income Modification:
If you or your spouse has exempt income from a business
facility located in an enterprise zone that has been approved by the Department
of Economic Development, enter one-half of the
Rural Empowerment Zone Modification:
If you or your spouse has exempt income from a new business
facility located in a rural empowerment zone that has been approved by the
Department of Economic Development, enter the
You may not claim either modification without notification of approval from the Department of Economic Development.
This credit is computed on Form MO-CR and automatically carries to line 26. If filing a combined return, one spouse may use Form MO-CR and the other may use the Form MO-NRI.
If you were a nonresident of
Federal Form 4972 calculates the tax on lump sum distribution
for the state of
Enter on line 34 the amount withheld from your distributive share by the partnership or S corporation, if you are a nonresident partner or S Corp shareholder as shown on MO-2NR, line 8.
Enter on line 35 your share of the amount withheld from gross earnings as a nonresident entertainer, as shown on Form(s) MO-2ENT, Line 6.
You may be eligible for certain tax credits. The total amount of the credit is computed by completing MO-TC. The total tax credit amount from Form MO-TC, line 13 automatically carries to line 37.
You may be eligible for this credit if you or your spouse were age 65 or older as of 12/31/2007, and you or your spouse were a resident of Missouri for the entire year or you or your spouse were a veteran of any branch of the armed forces of the U.S. or this state who became 100% disabled as a result of such service or you or your spouse are disabled (as previously defined) or you were age 60 or older receiving surviving spouse social security benefits. Your total household income cannot exceed $27,000 if married filing combined or $25,000 if single or married filing separate. If you or your spouse meet the eligibility requirements, prepare Form MO-PTS. The credit automatically carries to line 38.
Combat Pay Included in Federal Adjusted Gross Income Earned
by Military Personnel with a Missouri Home of Record. 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
Railroad Retirement Benefits Administered by the Railroad Retirement Board, such as all Tier I and Tier II benefits and any railroad retirement sick pay, disability, and unemployment benefits, included in federal adjusted gross income (FormMO-1040, Line 1), are exempt from state taxation. Enter code “R” on the 1099R in the State Use Type field for the pension to be eligible for this deduction.
If you purchased an asset between July 1, 2002 and June 30, 2003, and you elected to use the 30 percent depreciation on your federal return, you may be able to subtract a portion of the depreciation. This amount is computed by figuring the allowable depreciation/ Section 179 expense prior to the Job Creation and Worker Assistance Act less the depreciation/Section 179 taken on your federal return. If you have previously taken an addition modification for a qualifying property, but have sold or disposed of the property during the taxable year, check the box on Line 12 and take a subtraction for the amount not previously recovered.
Public pensions are pensions received from any federal, state, or local government. If you have questions about whether your pension is a public or a private pension, contact your pension administrator. Enter code “P” or “M” on the 1099R in the State Use Type field for the pension to be considered an eligible public pension. Code “M” means Military public pension.
Pensions entered on the 1099R with no State Use Type code are considered private pensions.
This Form (E-1) must be filed by residents and non-residents of the city, whenever Earnings Tax has not been totally withheld from salaries, wages, tips or other compensation as reported on the W-2 Form, less any income derived from stock options. If you have self-employment or 1099-MISC income, you must use Earnings Tax Form E-234.
A resident is subject to Earnings Tax on gross income, (less any income derived from stock options) regardless of where earned. Military Active Duty and Reserve pay are also subject to the Earnings Tax.
All W-2’s entered in the return will be taken to the E-1 return. The local tax withheld will be considered St. Louis withholding on the E-1 return on W-2’s that are entered with STL or ST LOUIS in the Locality name field.
A non-resident is subject to Earnings Tax on their gross
income within
New residents who move into the city during the year may use this schedule to calculate their deduction for wages earned outside the city, prior to their residency. Please submit lease or closing statement as proof.
All claims for non-residency deductions must be supported by a verification letter on company letterhead, signed by the employer, stating the total days worked outside the city during the year. Without this letter and copy of your W-2, the refund will not be allowed.
The annual Earnings Tax Return, Form E-234, must be filed by
every resident or non-resident individual, corporation or partnership, (which
includes a joint venture, pool, syndicate, LLC, etc.) regardless of profit or
loss, who or which maintains a business or professional office, branch office,
warehouse, inventory or conducts any type of business (including
self-employment), service or other activity or operation within the City of St.
Louis. A city resident who maintains a business or is a partner in a business
outside of the City of
Schedule C’s that are entered with the resident city of “
- Commissions, fees, etc.
- Interest, royalties and rent derived from that specific
conduct of business or other activity are subject to City Earnings Tax except
(1) dividends, and (2) interest upon the obligations of State of
- Capital gains are taxable in full and capital losses are deductible in full, where property sold constitutes a business asset.
All necessary expenses of operation are allowable deductions from gross receipts. Non-allowable deductions are: Federal and State Income Taxes, City Earnings Tax, contributions, life insurance premiums including those on partners or corporate individuals, corporate dividends, withdrawals and other charges to capital or surplus.
This Form RD-109 must be filed by residents and non-residents of the city, who derive income from salaries, wages, commissions for which the tax has not been withheld by the employer. If you have self-employment or 1099-MISC income, you must use Profits Return-Earnings Tax Form RD-108.
W-2’s with MKC or
Nonresidents of
.
The annual Earnings Tax Return, Form RD-108, must be filed by every resident or non-resident individual who derives income from an unincorporated business, association, profession, or other business activity.
Schedule C’s that are entered with the resident city of “