If you itemize deductions on your Missouri return, the federal itemized deductions from Schedule A are automatically carried to Missouri. Missouri also allows certain additional itemized deductions that can be entered in the Itemized Deductions section of the Missouri return.
This article covers only the Missouri itemized deduction adjustments entered on the Itemized Deductions screen and reported on Form MO-A.
What Are Missouri Itemized Deductions?
Missouri generally starts with the federal itemized deductions reported on Schedule A and then allows certain additional deductions that may not be fully reflected on the federal return.
The Missouri Itemized Deductions screen includes the following deductions:
Railroad Retirement Tax
Enter Tier I and Tier II Railroad Retirement taxes paid during the tax year that qualify as a Missouri itemized deduction.
Separate entry fields are available for the taxpayer and spouse.
Railroad Retirement Medicare Tax
Enter Railroad Retirement Medicare taxes that qualify for a Missouri itemized deduction.
Separate entry fields are available for the taxpayer and spouse.
Kansas City and St. Louis Earnings Taxes
Enter qualifying local earnings taxes paid to:
- Kansas City
- St. Louis
These local earnings taxes may be deductible as a Missouri itemized deduction when applicable.
How Do I Enter Missouri Itemized Deductions?
- Navigate to the Itemized Deductions screen in the Missouri return.
- Review the federal itemized deductions automatically carried into the return.
- Enter any qualifying:
- Railroad Retirement Tax
- Railroad Retirement Medicare Tax
- Kansas City Earnings Tax
- St. Louis Earnings Tax
- Review all entries for accuracy.
- Select Continue to save the information and proceed through the Missouri return.
Helpful Tips
- Federal Schedule A itemized deductions are automatically transferred to the Missouri return.
- Only enter additional Missouri itemized deductions that are not already included in the federal deductions carried to the state return.
- If filing a joint return, enter taxpayer and spouse amounts in the appropriate fields.
- Keep documentation supporting Railroad Retirement taxes and local earnings taxes paid during the year.
- Missouri will automatically determine whether itemizing provides a greater benefit than the available standard deduction when applicable.
Missouri Instructions - Form MO-A
Missouri itemized deductions and modifications are reported on Form MO-A, Missouri Itemized Deductions and Modifications.
For detailed information regarding Missouri itemized deductions and allowable modifications, see:
Missouri Form MO-A Instructions
Missouri Standard and Additional Standard Deduction
Missouri taxpayers who do not itemize may qualify for a Missouri standard deduction and, in some situations, an additional standard deduction.
For information regarding the Missouri standard deduction and additional standard deduction amounts, see:
Missouri Standard and Additional Standard Deduction Information
Program Pathway
State Section > Missouri Return > Edit > Itemized Deductions