If Missouri requires certain income or deductions to be added back to your federal income, you must report those amounts in the Additions to Income section of your Missouri return. These additions are reported on Form MO-A, Missouri Itemized Deductions and Modifications, and increase your Missouri taxable income when applicable.
What Are Missouri Additions to Income?
Missouri begins with your federal adjusted gross income (AGI) but requires certain items to be added back when they were excluded or deducted on the federal return.
The Missouri Additions to Income screen includes the following categories:
Interest Income from Another State
Enter interest income received from obligations of another state or political subdivision that was not already included in federal adjusted gross income.
If filing a joint return, separate fields are provided for the taxpayer and spouse.
Nonqualified 529 Plan Distributions
Enter any nonqualified distribution received from a qualified 529 savings plan that was not used for qualified higher education expenses.
If the distribution does not meet the requirements for qualified education expenses, Missouri may require the amount to be added back to income.
Food Pantry Contributions Included on Federal Schedule A
Enter food pantry contributions that were deducted as charitable contributions on federal Schedule A when a Missouri addition is required.
Separate taxpayer and spouse fields are provided.
Disability-Related Savings Account Distributions
Enter distributions not used to pay qualified disability expenses.
The Missouri screen notes that additions related to a qualified Achieving a Better Life Experience (ABLE) Program are not valid for tax years after 2015 and may be disallowed by Missouri.
Other Additions to Income
If an addition is not included in the categories above, select Begin next to Other Additions to Income to enter additional information.
The Other Additions screen allows you to enter an amount and identify the source of the addition. The screen includes options for:
- Partnership income
- Fiduciary income
- S Corporation income
- Net Operating Loss adjustments
- Business Interest adjustments
- Other additions not specifically listed
You can also enter a description when selecting the Other Income option.
How Do I Enter Missouri Additions to Income?
- Navigate to the Additions to Income screen in the Missouri return.
- Review each addition category.
- Enter the applicable amount in the taxpayer and spouse fields, if applicable.
- For additional entries, select Begin next to Other Additions to Income.
- Enter the amount and identify the source of the addition.
- Enter a description if the addition is not listed in one of the predefined categories.
- Select Continue to save your entries and proceed through the return.
Missouri Instructions - Form MO-A
Missouri additions and modifications are reported on Form MO-A. For detailed instructions regarding additions to income, allowable modifications, and reporting requirements, see:
Missouri Form MO-A Instructions
Helpful Tips
- Only enter additions that apply to your tax situation.
- Review supporting federal forms and schedules before entering an adjustment.
- If a joint return is filed, allocate amounts between taxpayer and spouse when appropriate.
- Partnership, fiduciary, and S corporation additions may require information from a Schedule K-1.
- Business interest and net operating loss additions should be supported by the applicable federal calculations.
Program Pathway
State Section > Missouri Return > Edit > Additions to Income