Search for: any all Results per page:

MO Nonresident and Part Year Resident

Tax Year 2013

 

This worksheet to file the taxpayer's state tax return as a nonresident of Missouri. If the taxpayer was a part-year resident of Missouri and meets the definition of resident below, he or she must file as a full-year resident. If the taxpayer does not meet the definition of a resident, then a part-year resident of Missouri can do either of the following:

  • File the return as a full-year resident and take a credit for the taxes paid on income earned in a different state, or
  • File the return as a nonresident and apportion Missouri income and non-Missouri income.

Who Must File
The taxpayer does not have to file a Missouri return if the taxpayer is not required to file a federal return. If the taxpayer is required to file a federal return, the taxpayer must file a Missouri return unless he or she meets one of the following requirements:

  • The taxpayer is a nonresident and has less than $600 of Missouri adjusted gross income, or 
  • The taxpayer's Missouri adjusted gross income is less than the amount of the taxpayer's standard deduction plus the exemption amount for the taxpayer's filing status.

Even if the taxpayer is not required to file a return, he or she must file a return to receive a refund of any taxes withheld.

 

Who is a Resident
A resident is an individual who either maintained a domicile in Missouri or did not maintain a domicile in Missouri but did have permanent living quarters and spent more than 183 days of the taxable year in Missouri.

 

See the Missouri 2012 Individual Income Tax Directions for more information and details.

Residency Information - Taxpayer
Residency Status

Select from the dropdown list "Non-Resident", "Part-Year Resident", or "Military Non-Resident" according to the taxpayer's residency status. 

Part-Year Resident

Dates of Missouri Residency
Enter the dates of the period of time the taxpayer was a Missouri resident.

 

Dates of Other States Residency
Enter the dates of the period of time the taxpayer was a resident of a different state.

Military Nonresident Home of Record
Select from the dropdown list the taxpayer's home of record if the taxpayer selected "Military Non-Resident" above.
Missouri Home of Record State of Permanent Place
Select from the dropdown list the taxpayer's state of permanent place if Missouri home of record was selected above.
Non-Missouri Home of Record

Missouri Base Where Stationed
Enter the name of the Missouri base where the taxpayer was stationed.

 

Home of Record State
Select from the dropdown list the taxpayer's home of record state if Non-Missouri home of record was selected above.

Residency Information - Spouse
General Directions Enter the spouse's information according to all of the directions above for the taxpayer.
County and School District Information
Resident County t

Select "Nonresident" from the top of the dropdown list if the taxpayer and spouse were nonresidents, or select the county of residence if the taxpayer and spouse were part-year residents.

MO-1040 Additional Information
Check Boxes

Non-Obligated Spouse
Check the box next to taxpayer or spouse, if either the taxpayer or spouse is a non-obligated spouse.

 

Non-Obligated Spouse Defined
A non-obligated spouse is a married person whose spouse owes the state of Missouri some form of debt, which could be child support payments, back taxes, student loans, or some other type of debt, and the first spouse does not want his or her refund to be withheld by the state of Missouri for payments of the second spouse's debts.

 

 Caution: Checking a box here will have no impact on the federal return. The taxpayer and/or spouse must file as an Injured Spouse on the federal return for the same type of protection from withholding of a federal refund.

Allocation of Federal AGI
Enter only the amount of income that is allocable to the spouse if the taxpayer and spouse are filing a joint Missouri return.
State and Local Income Tax Refunds

Enter the allocated portion of the spouse's state and local income tax refunds.

 

Allocated Portion
Calculate the spouse's allocated portion by subtracting the spouse's tax liability for the previous year from the spouse's Missouri tax withheld the previous year.

Rents, Royalties, Partnerships Enter the allocated portion of the spouse's income from rents, royalties, and partnerships according to the spouse's share of ownership in the property.
Other Income Enter all income that is reported as other income on the federal worksheets that is allocable to the spouse.
Federal Adjustments Enter the spouse's allocated portion of federal adjustments.
Exemptions and Deductions
Checkbox

Check the box if the taxpayer is filing the Missouri return as Married Filing Separate, and the taxpayer's Spouse is not filing a Missouri return.

Number of Dependents

Enter the total number of dependents being claimed on this return who are 65 years of age or older on the last day of the tax year and do not receive Medicaid or other state funding.

 

Do not enter a number for the taxpayer and/or spouse.

 

Note: The box may be checked if the dependent is receiving Social Security, Medicare, other federal benefits, and/or retirement.

Long Term Care Insurance Deduction

Amount Paid for Long Term Care Insurance Policy
Enter the amount of premiums paid for qualified long-term care insurance during the tax year.

 

Amount of Qualified Long Term Care Included in Federal Schedule A, Line 1
Enter the amount, if any, of qualified long term care deducted as a medical expenses on Line 1 in Schedule A of the federal return.

 

Qualified Long-Term Care Insurance
Qualified long-term care insurance is defined as insurance coverage which lasts for a period of at least 12 months for long-term care expenses should such care become necessary because of chronic health conditions and/or physical disabilities including cognitive impairment or the loss of functional capacity, thus rendering an individual unable to care for him or herself without the help of another person.

Payments

Amount Paid with Extension Enter the amount, if any, the taxpayer paid when and if an extension to file this return was filed.

Contributions 
The taxpayer may make charitable contributions to any of the following funds. A contribution will either decrease the amount of refund due or increase the amount of tax owed.

Funds

Enter the amount the taxpayer would like to contribute to one or more of the funds listed.

Additional Trust Funds Select from the dropdown list(s) the Trust Fund to which the taxpayer would like to make a contribution(s) and enter the amount of the contribution.
Form MO-A Tax Adjustments

Additions to Income

Nonqualified Distribution Received From MO High Education Savings Program

Enter the amount of any nonqualified distributions taken from a Missouri Higher Education Savings Program that the taxpayer and/or spouse originally contributed.

 

Include amounts that were previously exempt from state tax and any earnings from those amounts.

 

Included amounts received as the beneficiary of the account if the original contributor is deceased.

 

Do not include any amounts already included as federal income or already taxed at the state level.

 

Nonqualified Distributions
These included distributions that were not used for qualified higher education expenses or distributions made early because they were not held in the fund the minimum amount of time.

Subtractions from Income

Combat Pay

Enter the amount of Combat Pay that was included in federal adjusted gross income and earned by a taxpayer and/or spouse who has Missouri as their home or of record.

 

Include amounts received as a result of hospitalization for injuries incurred while serving in a Combat Zone.

 

Do not include any amounts of Combat Pay already excluded from income on the federal return.

MO Higher Education Savings Program Contributions

Enter contributions made to a Missouri Higher Education Savings Program or earnings from a Missouri Higher Education Savings Program by the taxpayer and/or spouse, up to $8,000 each.

Form MO-NRI - Missouri Source Income
Enter amounts of taxable Missouri income for the taxpayer and/or spouse as applicable. If the taxpayer was a nonresident, include income earned from Missouri sources. If the taxpayer was a part-year resident, include all income earned during the period of Missouri residency, and any income earned from a Missouri source during the period of nonresidency.

Taxable Interest Income Enter the amount of taxable interest earned by the taxpayer and spouse, if applicable, that is derived from a Missouri source and/or earned during the period of residency.
Dividend Income Enter the amount of taxable dividend income earned by the taxpayer and spouse, if applicable, that is derived from a Missouri source and/or earned during the period of residency.
State and Local Income Tax Refunds Enter the amount of Missouri state and local income tax refunds received by the taxpayer and spouse, if applicable.
Alimony Received Enter the amount of alimony received by the taxpayer and spouse, if applicable, during the period of residency.
Capital Gain or Loss Enter the amount of capital gain or loss incurred by the taxpayer and spouse, if applicable, that is derived from Missouri property or a Missouri business, and/or incurred during the period of residency.
Rents, Royalties, Partnerships Enter the amount of rents, royalties, or partnership income received by the taxpayer and spouse, if applicable, that is derived from Missouri property or a Missouri business and/or incurred during the period of residency.
Unemployment Compensation Enter the amount of unemployment compensation received by the taxpayer and spouse, if applicable, from the state of Missouri.
Taxable Social Security Benefits Enter the amount of taxable social security benefits received by the taxpayer and spouse, if applicable, during the period of residency.
Other Income Enter the amount of other income earned or received by the taxpayer and spouse, if applicable, that is derived from a Missouri source and/or earned during the period of residency.
Federal Adjustments Enter the amount of federal adjustments attributable to the income entered above from Missouri sources and/or earned during the period of residency.
Missouri Modifications

Additions to Federal AGI
Enter additions to federal AGI that are related to a Missouri source of income and/or were incurred during the period of residency.

 

Subtractions from Federal AGI
Enter subtractions from federal AGI that are related to a Missouri source of income and/or were incurred during the period of residency.

    TaxBrain Online income tax help, LIVE!