Listed below are manual adjustments that would need to be made to your Missouri return:
Railroad Retirement Tax
You may enter the amount of railroad tax withheld from your wages for Tier I and Tier II. These amount cannot exceed $15,754 which is a maximum for Tier I at $9,933 and a maximum for Tier II at $5,821.
You are allowed to list the amount of Medicare tax for you and your spouse. If you are subject to “Additional Medicare Tax”, you must use the amounts as calculated from the instructions.
Kansas City and St. Louis Earnings Taxes
Include the amount of earnings taxes as shown on your W-2.
Long-term Care Insurance Deduction
The amount you paid for premiums on long-term care insurance may be eligible for a deduction on your Missouri return. If you itemized on the federal return, complete the worksheet for line 15 in the instructions to see if you qualify for this deduction.
Note: You cannot claim a deduction for amounts paid toward death benefits or extended riders.
Health Care Sharing Ministry Deduction
You may enter the amounts made as a contribution to a qualified health care sharing ministry. Do not include amounts that were not included in your federal taxable income.
Enterprise Zone Or Rural Empowerment Zone Income Modification
To claim this modification, you must have a notification of approval from the Department of Economic Development.
Military Income Deduction
You may enter the amount of income earned while being on active duty as a member of the Armed Forces of the United States. This amount cannot include military income earned during State Active Duty. This amount must be included in your federal adjusted gross income and not previously taken as a deduction or subtraction.
NOTE: If claiming the Military Income Deduction, you must submit a PDF to verify the active duty status. If the documentation is not submitted, the deduction may be disallowed.
Bring Jobs Home Deduction
If you or your spouse had expenses from bringing a business back to Missouri, you may be eligible for a deduction for 50% of the eligible in-sourcing expenses. This deduction cannot exceed your Missouri AGI.
Home buyers deduction
A deduction for 50 percent of a contribution to a First-Time Home Buyer Bank account is allowed. Contribution deduction cannot exceed $800 single & $1,600 for married filing combined returns..
Pension and SSA Deduction
Enter the amount of your taxable pension or social security benefits income if your retirement benefits received are from any Federal, State, or Local Government, and are included in your federal AGI.
Diginity Savings Deduction
Taxpayers who contribute to a long-term Diginity Savings Account can deduct 100% of their contributions. This deduction is limited to $4,000 per taxpayer or $8,000 if married filing combined.
Beginning Farmland Sold Deduction
Farmers can get a deduction for a percentage of capital gains from selling farmland or up to $25,000 from rent, lease, or crop sharing if it involves a beginning farmer.
To make any of these adjustments within your return, follow the steps below:
- State Section
- Missouri Return
- Itemized Deductions OR Other Deductions