If you qualify for certain Missouri deductions that are not reported as itemized deductions or income subtractions, you can enter them in the Other Deductions section of your Missouri return. These deductions may reduce your Missouri taxable income and often apply to specific groups, such as military members, foster parents, beginning farmers, retirees, and taxpayers with qualifying insurance coverage.
What Are Missouri Other Deductions?
The Missouri Other Deductions screen includes the following deductions:
- Health Care Sharing Ministry Deduction
- Enterprise Zone or Rural Empowerment Zone Income Modification
- Inactive Duty Military Income Deduction
- Foster Parent Deduction
- Beginning Farmer Sold Deduction
- Beginning Farmer Rented Deduction
- Beginning Farmer Crop Share Deduction
- Long-Term Care Insurance Deduction
- Military Income Deduction
- Pension Retirement and Social Security Disability Deduction
Health Care Sharing Ministry Deduction
What Is the Health Care Sharing Ministry Deduction?
Missouri allows a deduction for qualifying amounts paid to a health care sharing ministry.
Enter the allowable deduction amount in the Health Care Sharing Ministry Deduction field.
Enterprise Zone or Rural Empowerment Zone Income Modification
What Is the Enterprise Zone Deduction?
This deduction applies to qualifying income associated with Missouri Enterprise Zones or Rural Empowerment Zones.
Separate fields are provided for the taxpayer and spouse.
Enter only the qualifying income modification amount.
Inactive Duty Military Income Deduction
What Is the Inactive Duty Military Income Deduction?
Missouri allows a deduction for certain income earned while performing inactive duty military service, such as reserve or National Guard duty.
Enter the qualifying deduction amount in the Inactive Duty Military Income Deduction field.
Foster Parent Deduction
What Is the Foster Parent Deduction?
Missouri provides a deduction for qualifying foster parents who meet the state's requirements.
Enter the allowable deduction amount in the Foster Parent Deduction field.
Beginning Farmer Sold Deduction
What Is the Beginning Farmer Sold Deduction?
This deduction is associated with approved beginning farmer programs involving the sale of qualifying agricultural assets.
Enter the qualifying amount in the Beginning Farmland Sold Deduction field.
Beginning Farmer Rented Deduction
What Is the Beginning Farmer Rented Deduction?
This deduction may be available for qualifying farmland rental arrangements under Missouri's beginning farmer programs.
Enter the allowable amount in the Beginning Farmland Rented Deduction field.
Beginning Farmer Crop Share Deduction
What Is the Beginning Farmer Crop Share Deduction?
Missouri may allow a deduction for qualifying crop-share arrangements involving beginning farmers.
Enter the qualifying deduction amount in the Beginning Farmland Crop Shared Deduction field.
Long-Term Care Insurance Deduction
What Is the Long-Term Care Insurance Deduction?
Missouri allows a deduction for qualifying long-term care insurance premiums.
The Long-Term Care Insurance Deduction Worksheet asks whether the qualified long-term care insurance coverage was in effect for at least 12 months. If coverage meets the requirement, qualifying premiums may be used to calculate the deduction.
If long-term care insurance premiums were reported on Federal Schedule A, the premiums may be automatically used in the worksheet calculation. Additional premiums can be entered when appropriate.
How Do I Complete the Long-Term Care Insurance Deduction Worksheet?
- Select Begin next to Long-Term Care Insurance Deduction.
- Indicate whether the coverage was in effect for at least 12 months.
- Enter qualifying premiums if requested.
- Review the deduction calculation.
- Continue through the return.
Helpful Tips
- Coverage must meet the period requirement shown on the worksheet.
- Federal Schedule A premiums may automatically transfer to the Missouri worksheet.
- Keep records showing premium payments and coverage information.
Military Income Deduction
What Is the Military Income Deduction?
Missouri allows a deduction for certain qualifying military income.
The Military Income Deduction screen includes a field for the deduction amount and an option to attach military documentation supporting the deduction.
The screen advises that documentation verifying active-duty status may be required. If supporting documentation is not submitted, Missouri may disallow the deduction.
How Do I Claim the Military Income Deduction?
- Select Begin next to Military Income Deduction.
- Enter the qualifying military income deduction amount.
- Attach military documentation if required.
- Review the information and continue through the return.
Helpful Tips
- Keep military pay records and supporting documentation.
- Active-duty verification may be required.
- Documentation may need to be attached before filing.
Pension Retirement and Social Security Disability Deduction
What Is the Pension and SSA Deduction?
Missouri allows qualifying taxpayers to claim deductions for:
- Certain public pension benefits
- Taxable Social Security disability benefits
Selecting Begin opens the Pension Retirement and SSA Deduction menu, which contains separate sections for:
- Public Pension Exclusion
- Social Security Disability Benefits
Public Pension Exclusion
What Is the Public Pension Exclusion?
If you received retirement benefits from a federal, state, or local government retirement system, Missouri may allow all or a portion of those benefits to be excluded from Missouri taxable income.
The Public Pension Exclusion screen requests the amount of public taxable pension income included in Federal Adjusted Gross Income.
The screen notes that amounts entered will reduce the calculated private pension amount used in the Missouri worksheet.
How Do I Enter the Public Pension Exclusion?
- Select Begin next to Public Pension Exclusion.
- Enter the amount of qualifying public pension income included in federal adjusted gross income.
- Enter separate taxpayer and spouse amounts when applicable.
- Continue through the return.
Social Security Disability Benefits
What Are Social Security Disability Benefits?
Missouri may allow a deduction for the portion of taxable Social Security benefits attributable to disability benefits.
The Social Security Disability Benefits screen requests the taxable portion of Social Security disability benefits included on the federal return.
Only the portion attributable to disability benefits should be entered.
How Do I Enter Social Security Disability Benefits?
- Select Begin next to Social Security Disability Benefits.
- Enter the taxable disability benefit amount included in the federal return.
- Enter separate taxpayer and spouse amounts when applicable.
- Continue through the return.
Helpful Tips
- Enter only public pension income received from federal, state, or local government retirement systems.
- Only the taxable portion of Social Security disability benefits should be entered.
- Keep Forms 1099-R, SSA-1099, and other supporting documents with your records.
- Separate taxpayer and spouse entries are available when filing a joint return.
How Do I Enter Missouri Other Deductions?
- Navigate to the Other Deductions screen in the Missouri return.
- Review each deduction category.
- Enter deduction amounts directly into the applicable fields.
- Select Begin for deductions requiring additional worksheets:
- Long-Term Care Insurance Deduction
- Military Income Deduction
- Pension Retirement and SSA Deduction
- Complete all required worksheet entries.
- Review your information.
- Select Continue to save the entries and proceed through the return.
Helpful Tips
- Enter only deductions for which you qualify.
- Keep documentation supporting all deductions claimed.
- Some deductions require additional worksheets or supporting documentation.
- If filing jointly, enter taxpayer and spouse amounts separately when fields are provided.
- Military deductions may require active-duty verification documentation.
- Public pension and Social Security disability deductions are entered through the Pension Retirement and SSA Deduction menu.
Program Pathway
- State Section >
- Edit the Missouri return using the three dots
- Other Deductions