us-mo/form/dor/ty2025

(form-5695)Form 5695, Qualified Health Insurance Premiums Worksheet for MO-A (2025)#

(form-5695)(document-1)#

Yourself (Y) Spouse (S) 1. Enter the amount from Federal Form 1040 or Federal Form 1040-SR, Line 6a. If $0, skip to Line 6 and enter your total health insurance premiums paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 1 Complete this worksheet and attach it, along with proof of premiums paid, to Form MO-1040 if you included health insurance premiums paid as an itemized deduction or had health insurance premiums withheld from your social security benefits. If you had premiums withheld from your social security benefits, complete Lines 1 through 4 to determine your taxable percentage of social security 2. Enter amount from Federal Form 1040 or Federal Form 1040-SR, Line 6b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 4S 00 . 4Y 3. Divide Line 2 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 2 3 4. Enter the health insurance premiums withheld from your social security income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Multiply the amounts on Line 4Y and 4S by the percentage on Line 3. . . . 6. Enter the total of all other health insurance premiums paid, which were not included on 4Y or 4S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Add the amounts from Lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 5S 00 . 5Y 00 . 6S 00 . 6Y 00 . 7S 00 . 7Y 8. Add the amounts from Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 8 9. Divide Line 7Y and 7S by the total found on Line 8. If you itemized 9S 9Y on your federal return and your federal itemized deductions included health insurance premiums as medical expenses, go to Line 10. If not, go to Line 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Enter the amount from Federal Schedule A, Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 10 11. Enter the amount from Federal Schedule A, Line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 11 12. Divide Line 11 by Line 10 (round to full percent) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 % 13. Multiply Line 8 by percent on Line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 13 14. Subtract Line 13 from Line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 14 15. Enter your federal taxable income from Federal Form 1040 or Federal Form 1040-SR, Line 15 . . . . . . . . . . . . 00 . 15 16. If you itemized on your federal return and completed Lines 10 through 14 above, enter the amount from 00 . 16 Line 14 or Line 15, whichever is less. If not, enter the amount from Line 8 or Line 15, whichever is less . . . . . . 17. Multiply Line 16 by the percentage on Line 9Y and Line 9S. Enter the amounts on Line 17Y and 17S of this worksheet on Line 13 Form 5695 (Revised 12-2025) income and the corresponding taxable portion of your health insurance premiums included in your taxable income. of Form MO-A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 17S 00 . 17Y % % % Social Security Number - - Spouse’s Social Security Number - - Form 5695 Qualified Health Insurance Premiums Worksheet for MO-A Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. Reset Form Print Form

(form-mo-1040)2025 Form MO-1040 Individual Income Tax Return, Long Form (fillable calculating)#

(form-mo-1040)(document-1)#

1 For Calendar Year January 1 - December 31, 2025 2025 Individual Income Tax Return - Long Form Department Use Only Form MO-1040 Fiscal Year Beginning (MM/DD/YY) Fiscal Year Ending (MM/DD/YY) Age 62 through 64 Yourself Spouse Age 65 or Older Blind 100% Disabled Non-Obligated Spouse Yourself Spouse Yourself Spouse Yourself Spouse Yourself Spouse Amended Return Print in BLACK ink only and DO NOT STAPLE. Name Address If filing a fiscal year return enter the beginning and ending dates here. Composite Return Social Security Number Spouse’s Social Security Number - - M.I. In Care Of Name (Attorney, Executor, Personal Representative, etc.) County of Residence Present Address (Include Apartment Number or Rural Route) City, Town, or Post Office State ZIP Code Last Name in 2025 _ First Name Suffix Spouse’s Last Name Spouse’s First Name M.I. Suffix *25322010006* 25322010006 You may contribute to any one or all of the trust funds on Line 51. See pages 11-12 of the instructions for more trust fund information. Deceased Deceased in 2025 Name - - 0 Vendor Code 0 6 Single Married Filing Combined Married Filing Separately Head of Household Qualifying Widow(er) Claimed as a Dependent Filing Status (For use by S corporations or Partnerships) Federal Extension - Select this box if you have an approved federal extension. Attach a copy Federal Extension (Form 4868). Veterans Trust Fund Children’s Trust Fund Elderly Home Delivered Meals Trust Fund Missouri National Guard Trust Fund Workers Workers’ Memorial Fund LEAD Childhood Lead Testing Fund Missouri Military Family Relief Fund General Revenue General Revenue Fund Organ Donor Program Fund Soldiers Memorial Military Museum in St. Louis Fund Kansas City Regional Law Enforcement Memorial Foundation Fund Missouri Medal of Honor Fund Department of Social Services Application of Eligibility form attached. Federal return attached. Department Use Only View instructions Print Form Reset Form Calculate 006 SELECT COUNTY For Privacy Notice CLICK HERE

2 13 % 00 . % 6. Total Missouri adjusted gross income - Add columns 5Y and 5S . . . . . . . . . . . 7. Income percentages - Divide columns 5Y and 5S by total on Line 6. (Must equal 100%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Y 7S 6 Exemptions and Deductions 00 . 8. Pension, Social Security and Social Security Disability exemption (from Form MO‑A, Part 3,

Section D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 10. Other tax from federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Total tax from federal return. Do not enter federal income tax withheld. 12. Federal tax percentage – Enter the percentage based on your 00 . 9 00 . 10 00 . 11 12 00 . 14 14. Missouri standard deduction or itemized deductions. (If itemizing, See Form MO-A, Part 2) • Single or Married Filing Separate-$15,750 • Head of Household-$23,625

*25322020006* 25322020006 Income Yourself (Y) Spouse (S) 1. Federal adjusted gross income from federal return (see instructions and worksheet on pages 6 and 7 . . . . . . . . . 2. Total additions (from Form MO‑A, Part 1, Line 7) . . . . . . . . . . 3. Total income - Add Lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . 4. Total subtractions (from Form MO‑A, Part 1, Line 19) . . . . . . 5. Missouri adjusted gross income - Subtract Line 4 from Line 3 . 00 . 1S 00 . 1Y 00 . 5S 00 . 5Y 00 . 4S 00 . 4Y 00 . 3S 00 . 3Y 00 . 2S 00 . 2Y 9. Tax from federal return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. Farmland sold, rented, leased, or crop-shared to a beginning farmer deduction. Enter the sum

of Lines 21A, 21B, and 21C on Line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 21 20. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 20 16. Long-term care insurance deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 16 17. Health care sharing ministry deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 17 18. Active Duty Military income deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 18 00 . 13. Federal income tax deduction – Multiply Line 11 by the percentage on Line 12. Enter this amount not to exceed $5,000 for an individual or $10,000 for combined filers. . . . . . . . . . . . . . . Missouri Adjusted Gross Income, Line 6. Use the chart below to Missouri Adjusted Gross Income Range, Line 6: Federal Tax Percentage: $25,000 or less.........................................................................35% $25,001 to $50,000..................................................................25% $50,001 to $100,000................................................................15% $100,001 to $125,000...............................................................5% $125,001 or more......................................................................0% find your percentage . . . . . . . . . . . . . . . . . . . . . . . . % 19. Inactive Duty Military income deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 19 • Married Filing Combined or Qualifying Widow(er)-$31,500 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 15 15. Additional Exemption for Head of Household and Qualifying Widow(er) . . . . . . . . . . . . . . . . . . 21A. Sold 21C. Crop-

Shared 00 . $ 00 . $ 00 . $ 21B. Rented/

Leased Worksheet Line 1 MO-A 0 0 Line 2 0 0 MO-A 0 0 Line 4 0 0 0 0 0 Line 7 MO-A 0 Line 8 Line 9 Line 10 0 0 Line 13 Itemized Deductions Worksheet 0 Line 14 0 Long-term Care Worksheet 0 Line 16 Line 17 Line 18 Line 21

3 00 . 44 35. Subtotal - Add Lines 33 and 34 . . . . . . . . . . . . . . . . . . . . . . . *25322030006* 25322030006 Tax 00 . 29S 00 . 29Y 29. Taxable income - Subtract Line 28 from Line 27 . . . . . . . . . . . 00 . 30S 00 . 30Y 30. Tax (see tax chart on page 21 of the instructions) . . . . . . . . . . 00 . 31S 00 . 31Y

income tax return(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. Resident credit - Attach Form MO‑CR and other states’

Form MO-NRI. Attach Form MO-NRI and federal return if applicable. 32. Missouri income percentage - Enter 100% if not completing 00 . 33S 00 . 33Y

multiply Line 30 by percentage on Line 32 . . . . . . . . . . . . . . . 33. Balance - Subtract Line 31 from Line 30; OR 00 . 34S 00 . 34Y 34. Other taxes - Select box and attach federal form indicated. Lump sum distribution (Form 4972) Recapture of low income housing credit (Form 8611) 00 . 35S 00 . 35Y 00 . 36 36. Total Tax - Add Lines 35Y and 35S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payments and Credits 37. MISSOURI tax withheld - Attach Forms W‑2 and 1099 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38. 2025 Missouri estimated tax payments - Include overpayment from 2024 applied to 2025 . . . . . . . . 39. Missouri tax payments for nonresident partners or S corporation shareholders - Attach Forms

MO-2NR and MO-NRP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 37 00 . 38 00 . 39 32S % 32Y % 42. Miscellaneous tax credits (from Form MO-TC, Line 13) - Attach Form MO-TC . . . . . . . . . . . . . . . 00 . 42 43. Property tax credit - Attach Form MO-PTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 43 44. Missouri Working Family Tax Credit (Attach Form MO-WFTC and federal return) . . . . . . . . . . . . 41. Amount paid with Missouri extension of time to file (Form MO-60) . . . . . . . . . . . . . . . . . . . . . . . . 00 . 41 40. Missouri tax payments for nonresident entertainers - Attach Form MO-2ENT . . . . . . . . . . . . . . . 00 . 40 00 . 23 23. Reserved . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. Total deductions - Add Lines 8 and 13 through 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 25 00 . 28S 00 . 28Y 28. Enterprise zone or rural empowerment zone income

modification . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. Multiply Line 26 by appropriate percentages (%) on 00 . 27S 00 . 27Y

Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 24 24. Foster parent tax deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26. Subtotal - Subtract Line 25 from Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 26 Deductions Continued 00 . 45 45. Total payments and credits - Add Lines 37 through 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. Reserved A. B. 00 . 22 0 0 Line 26 0 0 Line 28 0 0 0 0 Line 30 MO-CR 0 0 Line 31 MO-NRI 100 100 Line 32 0 0 Line 34 0 0 0 Line 37 Line 38 Line 39 Line 40 Line 41 MO-TC 0 Line 42 MO-PTS 0 Line 43 0 0 MO-WFTC

4 Refund 49. If Line 45, or if amended return, Line 48, is larger than Line 36, enter the difference. 00 . 49

Amount of OVERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50. Amount of Line 49 to be applied to your 2026 estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 50 51. Enter the amount of your donation in the trust fund boxes below. See instructions for additional trust fund codes. 52. Amount of Line 49 to be deposited into a Missouri 529 Education Plan (MOST) 00 . 52

account. Enter the total deposit amount from Form 5632 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *25322040006* 25322040006 00 . 51

Skip Lines 46 through 48 if you are not filing an amended return. 46. Amount paid on original return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 46 47. Overpayment as shown (or adjusted) on original return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 47 D. Correction other than A, B, or C . . . . . . Indicate Reason for Amending A. Federal audit . . . . . . . . . . . . . . . . . . . . . B. Net Operating Loss carryback . . . . . . . . C. Investment tax credit carryback . . . . . . . 48. Amended return total payments and credits - Add Lines 45 and 46; subtract Line 47. 00 . 48

Enter on Line 48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enter date of federal amended return, if filed. (MM/DD/YY) Enter year of credit (YY) Enter year of loss (YY) Enter date of IRS report (MM/DD/YY)

Total Donation - Add amounts from Boxes 51a through 51n and enter here . . . . . . . . . . . . . . . . . Amended Return 53. REFUND - Subtract Lines 50, 51, and 52 from Line 49 and enter here . . . . . . . . . . . . . . . . . . . . . 00 . 53 00 . Children’s Trust Fund Veterans Trust Fund Elderly Home Delivered Meals Trust Fund 00 . 00 . Workers’ Memorial Fund Childhood Lead Testing Fund 00 . 00 . 00 . Organ Donor Program Fund 51a. 51b. 51c. 51e. 51f. 51i. 00 . 51m. Additional Fund Code Additional Fund Amount 00 . Kansas City Regional Law Enforcement Memorial Foundation Fund 51j. 00 . Soldiers Memorial Military Museum in St. Louis Fund 51k. 00 . Missouri National Guard Trust Fund 51d. 00 . 00 . General Revenue Fund Missouri Military Family Relief Fund 51g. 51h. 00 . 51n. Additional Fund Code Additional Fund Amount 00 . MIssouri Medal of Honor Fund 51l. a. Routing

Number b. Account c. Savings Checking

Number Line 46 Line 47 These fields are locked. To unlock them, Click on the "amended" check box on page 1 of this form (top left). 0 Line 49 0 Line 50 0 Line 51 51 Part 2 MOST 0 Line 53

5 Yes No Preparer’s Telephone Signature Preparer’s Signature Spouse’s Signature (If filing combined, BOTH must sign) Daytime Telephone Date (MM/DD/YY) Preparer’s Address ZIP Code State I authorize the Director of Revenue or delegate to discuss my return and attachments with the preparer or any member of the preparer’s firm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E-mail Address Preparer’s FEIN, SSN, or PTIN Date (MM/DD/YY) Date (MM/DD/YY) *25322050006* 25322050006

electronically. Any returned check may be presented again electronically . . . . . . . . . . . . . . . . . . Amount Due 54. If Line 36 is larger than Line 45 or Line 48, enter the difference. 00 . 54

Amount of UNDERPAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55. Underpayment of estimated tax penalty - Attach Form MO-2210. Enter penalty amount here . . . 00 . 55 56. AMOUNT DUE - Add Lines 54 and 55. 00 . 56

If you pay by check, you authorize the Department of Revenue to process the check Signature FA E10 A DE Department Use Only F Select this box if you are a farmer exempt from the underpayment of estimated tax penalty. .

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best

of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s) below, I am providing

the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of preparer (other than taxpayer) is

unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit, or abatement if I employ such

aliens. I am aware of any applicable reporting requirements of Section 135.805, RSMo, and the penalty provisions of Section 135.810,

RSMo.

based on all information of which he or she has knowledge. As provided in Chapter 143, RSMo., a penalty of up to $500 shall be

Missouri Department of Revenue Missouri Department of Revenue Email: incometaxprocessing@dor.mo.gov

P.O. Box 3370 P.O. Box 3222 Submission of Individual Income Tax Returns

Jefferson City, MO 65105-3370 Jefferson City, MO 65105-3222 Email: income@dor.mo.gov

Phone: (573) 751-7200 Phone: (573) 751-3505 Inquiry and correspondence

Visit dor.mo.gov/taxation/individual/tax-types/income/ for additional information. Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. 0 Line 55 0 Line 56 Click here to finish

1 MO Public-Private Transportation Act *25340010001* 25340010001 Department Use Only (MM/DD/YY) 1. Interest on state and local obligations other than Missouri source . . . Other (description) 4. Food Pantry contributions included on Federal Schedule A . . . . . . . . Part 1 - Missouri Modifications to Federal Adjusted Gross Income Attach to Form MO‑1040. Attach your federal return. See information beginning on page 12 to assist you in completing this form. Additions 3. Nonqualified distribution received from a qualified 529 plan not used for

qualified expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Nonqualified distribution received from a qualified Achieving a Better

Life Experience Program (ABLE) not used for qualified expenses . . . . 7. Total Additions - Add Lines 1 through 6. Enter here and on Form Subtractions 8. Interest from exempt federal obligations included in federal adjusted

gross income - Attach a detailed list or all Federal Form(s) 1099 . . . . . 9. Any state income tax refund included in federal adjusted gross income. Other (description) 12. Exempt contributions made to a qualified 529 plan . . . . . . . . . . . . . . . 2. Partnership Fiduciary S Corporation Net Operating Loss (Carryback/Carryforward) 00 . 2Y 00 . 2S 00 . 1Y 00 . 1S 5. Nonresident Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Partnership Fiduciary S Corporation 11. Build America and Recovery Zone Bond Interest Railroad Retirement Benefits Net Operating Loss Military (nonresident) Combat Pay 00 . 3Y 00 . 3S 00 . 4Y 00 . 4S 00 . 5Y 00 . 5S 00 . 6Y 00 . 6S 00 . 7Y 00 . 7S 00 . 8Y 00 . 8S 00 . 9Y 00 . 9S 00 . 11Y 00 . 11S 00 . 12Y 00 . 12S Social Security Number Spouse’s Social Security Number M.I. Last Name First Name Suffix Spouse’s Last Name Spouse’s First Name M.I. Suffix Name

MO-1040, Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. Qualified Health Insurance Premiums - Attach the Qualified Health 00 . 13Y 00 . 13S

Insurance Premiums Worksheet (Form 5695) and supporting - - - - Spouse (S) Yourself (Y) For Privacy Notice, see instructions.

documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MO-A Page 1 Form MO-A 2025 Individual Income Tax Adjustments Business Interest Business Interest 10. Military Retirement Benefits (see instructions on page 14) . . . . . . . . . . . 00 . 10Y 00 . 10S Line 1 Line 2 Line 3 Line 4 Line 5 Line 6 0 0 Line 7 Back to 1040 Page 2 Line 8 Line 9 Line 11 Line 12 Qualified Health Insurance Premiums Worksheet 0 0 Line 13 For Privacy Notice CLICK HERE

Form MO-1040, Line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . *25340020001* 25340020001 MO-A Page 2 Part 2 - Missouri Itemized Deductions 1. Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12e . . . . . . . . . . 3. 2025 Social security tax - (Spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 2025 Railroad retirement tax - Tier I and Tier II (Yourself) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. 2025 Railroad retirement tax - Tier I and Tier II (Spouse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. 2025 Medicare tax - Yourself and Spouse (see page 16 of MO-1040 Instructions) . . . . . . . . . . . . . . . . . . . . . 7. 2025 Self-employment tax (see page 16 of MO-1040 Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. Total - Add Lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. State and local income taxes from Federal Schedule A, Line 5a or enter . . 10. Earnings taxes included in Line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below . . . . . . . . . . . . . 12. Missouri Itemized Deductions - Subtract Line 11 from Line 8. Enter here and on Form MO-1040, Line 14 . . . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . Part 1 Continued 2. 2025 Social security tax - (Yourself). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 6 7 8 9 10 11 12

Complete this section only if you itemize deductions on your federal return. Attach your Federal Form 1040 (pages 1 and 2) and Federal Schedule A. 17. Business Income Deduction - see worksheet on page 16 of MO-1040

Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16. Agriculture Disaster Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sold or disposed property previously taken as addition modification 14. Missouri depreciation adjustment (Section 143.121, RSMo.) 15. Exempt contributions made to a qualified Achieving a Better Life 00 . 14Y 00 . 14S 00 . 15Y 00 15S 00 . 16Y 00 16S 00 . 17Y 00 17S . . .

$0 if completing worksheet below . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Experience Program (ABLE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. Total Subtractions - Add Lines 8 through 18. Enter here and on 00 . 19Y 00 19S . 2. State and local income taxes from Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . 2 3. Earnings taxes included on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . . 3 4. Subtract Line 3 from Line 2.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5. Divide Line 4 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 % 6. Enter the amount from Federal Schedule A, Line 5e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7. Multiply Line 6 by percentage on Line 5. Enter here and on net state income taxes, Line 11, above . . . . . . 7 00 . 00 . 00 . 00 . 00 . Complete this worksheet only if your total state and local taxes included in your federal itemized deductions exceeded $40,000 ($20,000 if married filing separately) or you were required to complete a federal worksheet to calculate Federal Schedule A, Line 5e. Part 2 Worksheet - Net State Income Taxes, Line 11 1. Enter the sum of your state and local taxes on Federal Form 1040 or Federal Form 1040-SR, 00 .

Schedule A, Line 5d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 18. Capital Gain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 . 18Y 00 18S . Line 14 Line 15 Line 16 Line 17 Line 18 0 0 Line 19 Back to 1040 Page 2 Line 1 Line 2 Line 3 Line 4 Line 5 Line 6 Line 7 0 Line 9 Line 10 0 0 Line 12 Carry amount to 1040 Line 14 0 0 Use data from worksheet Reset Worksheet For Privacy Notice CLICK HERE

Section C, Lines 1 - 3, and enter the amount(s) from Line(s) 3Y 1. Taxable pension for each spouse from public sources from Federal 2. Amount from Line 1 or $47,633 (maximum social security benefit), Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source. 3. If you received taxable social security, complete Form MO-A, Part 3,

and 3S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Subtract Line 3 from Line 2. If Line 3 is greater than Line 2, enter $0. . 5. Total public pension. Add amounts on Lines 4Y and 4S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 3 - Section B 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . . . 3. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. Select the appropriate filing status and enter the amount on Line 4.

• Married Filing Combined (joint federal) - $32,000 5. Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Amounts from Line 6Y and 6S or $6,000, whichever is less . . . . . . . . 8. Add Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 . . . . . . . . . . . . . . *25340030001* 25340030001 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 .

Form 1040 or Federal Form 1040-SR, Line 5b . . . . . . . . . . . . . . . . .

whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Public Pension Calculation - Pensions received from any federal, state, or local government. Part 3 - Pension and Social Security/Social Security Disability (Instructions for Part 3 begin on page 17) Part 3 - Section A 5 1 2 3 4 5 8 9 6. Taxable pension for each spouse from private sources from

Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b . . . . . 00 . 1Y 00 . 1S 00 . 2Y 00 . 2S 00 . 3Y 00 . 3S 00 . 4Y 00 . 4S 00 . 6Y 00 . 6S 00 . 7Y 00 . 7S

• Single, Head of Household, and Qualifying Widow(er) - $25,000

• Married Filing Separate - $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MO-A Page 3 Part 3 - Section C 1. Taxable social security benefits for each spouse from 2. Taxable social security disability benefits for each spouse from 3. Amount from Line(s) 1Y or 2Y, and 1S or 2S . . . . . . . . . . . . . . . . . . . 4. Total social security/social security disability. Add Lines 3Y and 3S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 .

Federal Form1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . .

Federal Form 1040 or 1040-SR, Line 6b . . . . . . . . . . . . . . . . . . . . . . . 4

Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by 00 . 1Y 00 . 1S 00 . 2Y 00 . 2S 00 . 3Y 00 . 3S

December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction. Enter total amount here and on Form MO-1040, Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total Pension and Social Security/Social Security Disability Part 3 - Section D Add Line 5 (Section A), Line 9 (Section B), and Line 4 (Section C) from Form MO-A. 00 . Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. 0 0 0 0 Line 3 0 0 0 0 Line 2 0 25,000 0 Line 6 0 0 0 0 For Privacy Notice CLICK HERE Line 1 Line 2 0 0 0 0 Back to MO-1040, page 2

1 For Privacy Notice, see Instructions. MO-PTS Page 1 This form must be attached to Form MO-1040. *25323010001* 25323010001 Department Use Only (MM/DD/YY) Social Security Number Spouse’s Social Security Number Date of Birth (MM/DD/YYYY) Spouse’s Date of Birth (MM/DD/YYYY) Select only one qualification. Copies of letters, forms, etc., must be included with claim. A. 65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.) B. 100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.) C. 100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.) D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.) Qualifications Select only one filing status. If your filing status on Form MO-1040 is head of household, you will select single filing status below. If married filing combined, you must report both incomes. 1. Enter the amount of income from Form MO-1040, Line 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Enter the amount of nontaxable social security benefits received by you, your spouse, and your minor children before any deductions and the amount of social security equivalent railroad retirement benefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I) . . . . . . . . . . . . . . . . . . . . . 3. Enter the total amount of pensions, annuities, dividends, rental income, unemployment compensation, or interest income not included in Line 1. Include tax exempt interest from MO-A, Part 1, Line 8.

4. Enter the amount of railroad retirement benefits (not included in Line 2) before any deductions. Attach Form RRB-1099-R (Tier II). Refer to MO-A, Part 1, Line 11 . . . . . . . . . . . . . . . . . . . . . . . Attach letter from Veterans Affairs. See instructions, MO-1040. . . . . . . . . . . . . . . . . . . . . . . . . . . . . Filing Status Attach Form(s) W-2, 1099, 1099-G, 1099-R, 1099-MISC, 1099-INT, 1099-DIV, etc 1 2 3 4 5 Income 00 . 00 . 00 . 00 . 00 . 5. Enter the amount of veterans payments or benefits before any deductions. Single Married - Filing Combined Married - Living Separate for Entire Year M.I. Last Name First Name M.I. Last Name Spouse’s First Name - - - - Failure to provide the required attachment(s) will result in the delay or denial of your return. 2025 Property Tax Credit Schedule Form MO-PTS 0 Line 2 Line 3 Line 4 Line 5 For Privacy Notice CLICK HERE

2 *25323020001* 25323020001 9. Enter the appropriate amount from the options below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. Net household income - Subtract Line 9 from Line 8 and enter the amount here . . . . . . . . . . . . . • If you rented or did not own and occupy your home for the entire year and Line 10 is

greater than $27,200, you are not eligible to file this claim. • If you owned and occupied your home for the entire year and Line 10 is greater

than $30,000, you are not eligible to file this claim. 11. If you owned your home, enter the total amount of property tax paid for your home, minus

special assessments, or $1,100, whichever is less. Attach a copy of paid real estate tax

receipt(s). If your home is on more than five acres or you own a mobile home, attach the 12. If you rented, enter the total amount from Certification of Rent Paid (Form(s) MO-CRP), Line 9

or $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674).

Note: If you rent from a facility that does not pay property tax, you are not eligible for a 13. Enter the total of Lines 11 and 12, or $1,100, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . 14. Apply Lines 10 and 13 to the chart in the instructions for MO-1040, pages 50-52 to figure your

Property Tax Credit. You must use the chart to see how much credit you are allowed.

Enter this amount on Form MO-1040, Line 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . This form must be attached to Form MO-1040. 11 12 14 13 Income (continued) Real Estate or Rent Credit 8. Total household income - Add Lines 1 through 7 and enter the total here . . . . . . . . . . . . . . . . . 8 00 . 9 00 . 10 00 . 00 . 00 . 00 . 00 .

Assessor’s Certification (Form 948) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Enter the amount of nonbusiness loss(es). You must include nonbusiness loss(es) in your household income (as a positive amount) here. (Include capital loss from Federal Form 1040 or 7 00 . 6. Enter the total amount received by you, your spouse, and your minor children from: public assistance, Supplemental Security Income (SSI), child support, or Temporary Assistance payments (TA and TANF). Attach a letter from the Social Security Administration that includes the total amount of assistance received if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 . • Single or Married Living Separate - Enter $0 • Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000 • Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000 K R A U Department Use Only

Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1040-SR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. Line 6 Line 7 0 0 Line 9 Check if you owned and occupied your home for the entire year 0 Line 10 Line 11 Go to MO-CRP 0 Line 12 0 Line 13 0 Line 14 Back to MO-1040, page 3 For Privacy Notice CLICK HERE

For Privacy Notice, see instructions. 2025 Certification of Rent Paid Form MO-CRP 1. Social Security Number Form MO-CRP (Revised 12-2025) *25315010001* 25315010001 Spouse’s Social Security Number 5. Rental Period During Year From: (MM/DD/YY) To: (MM/DD/YY) 8. Net rent paid - Multiply Line 6 by the percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS . . . . . . . 00 . Taxation Division Attach to Form MO-PTC or MO-PTS and mail to the Missouri Department of Revenue. 00 . 7. Select the appropriate box below and enter the corresponding percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . A. Apartment, House, Mobile Home, or Duplex - 100% F. Low Income Housing - 100% (Rent cannot exceed 40% of total B. Mobile Home Lot - 100% C. Boarding Home or Residential Care - 50% G. Shared Residence – If you shared your rent with relatives or friends D. Skilled or Intermediate Care Nursing Home - 45% E. Hotel - 100%; if meals are included - 50% Select this box if related to your landlord. If so, explain. 2. Name (First, Last) Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number 3. Landlord’s Name (First, Last) Landlord’s Street Address (Must be completed) 4. Landlord’s Phone Number (Must be completed) City State ZIP Code 1 (50%) 2 (33%) 3 (25%) 8 9 One Form MO-CRP must be provided for each rental location in which you resided. Failure to provide landlord information may result in denial or delay of your claim. household income.) (other than your spouse or children under 18), select the appropriate box based on the additional person(s) sharing rent: City State ZIP Code - - - - Apartment Number % you are not eligible for a Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, 6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing 00 . 6 7 Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. Line 1 2025 2025 Line 6 Line 7 0 Line 8 0 Line 9 Back to MO-PTS For Privacy Notice CLICK HERE

1 Missouri Tax I.D. Number Federal Employer I.D. Number Social Security Number Name (Last, First) Spouse’s Social Security Number Spouse’s Name (Last, First) Charter Number Corporation Name Department Use Only (MM/DD/YY) 1. 1. 00 00 2. 2. 00 00 3. 3. 00 00 4. 4. 00 00 5. 5. 00 00 6. 6. 00 00 7. 7. 00 00 8. 8. 00 00 9. 9. 00 00 10. 10. 00 00 11. Subtotals - add Lines 1 through 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 00 00 12. Enter the amount of the tax liability from Form MO-1040, Line 35Y for yourself and Line 35S for your spouse, or

Form MO-1120, Line 16, Form MO-1041, Line 15 or Form MO-PTE, Line 10. . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 00 00 13. Total Credits - add amounts from Line 11, Columns 1 and 2. (Enter here and on Form MO-1120, Line 17; Form MO-1040,

Line 42; or Form MO-1041, Line 16; or Form MO-PTE, Line 11.) Line 13 cannot exceed the amount on Line 12, unless the

credit is refundable.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. 00 • Yourself • Corporation Income • Fiduciary • Spouse (on a combined return)

Column 1 Column 2 Alpha Code (3 characters) from the next page Benefit Number (See example above) Credit Name Each credit will apply against your tax liability in the order they appear below. 2025 Miscellaneous Income Tax Credits Form MO-TC • Benefit Number - The number is the last six (6) digits of the number located on your Certificate of Eligibility. Example: For benefit, ABC-2018-12345-123456, enter 123456, on Form MO-TC. • Alpha code - The three (3) character code located on the next page of this form. Each credit is assigned an alpha code to ensure proper processing of the credit claimed.

• If you are claiming more than 10 credits, attach additional MO-TC(s) • The sum of the tax credits claimed in Column 1 or Column 2 cannot

exceed the applicable tax liability, unless the credit is refundable. For Privacy Notice, see instructions. Form MO-TC (Revised 12-2025) *25306010001* 25306010001 Use this form to claim income tax credits on Form MO‑1040, MO‑1120, or MO‑1041. Attach to Form MO‑1040, MO‑1120, or MO‑1041. I declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, credit or abatement if I employ such aliens. I also declare that if I am a business entity, I participate in a federal work authorization program with respect to the employees working in connection with any contracted services and I do not knowingly employ any person who is an unauthorized alien in connection with any contracted services. I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo. Signature Taxpayer’s Signature Printed Name Date (MM/DD/YYYY) Spouse’s Signature Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ __ __ / __ __ / __ __ __ __ Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits DOR offers to all eligible military individuals, or complete the survey at mvc.dps.mo.gov/MoVeteransInformation/Survey/DOR to receive information from the Missouri Veterans Commission. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. , , For Privacy Notice CLICK HERE 0 0 0 0 0 Back to MO-1040, page 3

2 * Must be approved by the issuing agency Individuals with speech or hearing impairments may call TTY (800) 735-2966 or fax (573) 522-1762. Miscellaneous tax credits are administered by various agencies. For more information, forms, and approval to claim these credits, contact the following Departments. Visit dor.mo.gov/tax-credits/ for a description of each credit and more contact information for agencies administering each credit. Missouri Department of Economic Development Missouri Department of Revenue Form MO-TC (Revised 12-2025) *25000000001* 25000000001 Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. Notwith standing any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form. If you encounter any technical difficulty in submitting this form without including information that you believe is protect ed by Section 105.1500, RSMo, feel free to contact the Department by email at corporate@dor. mo.gov or by phone at 573-751-4541. Instructions If you are a shareholder or partner claiming a credit, attach a copy of the shareholder listing or Federal Schedule K-1, specifying your percentage and the corporation’s percentage of ownership. If you are filing a combined return and both you and your spouse have income: • Use Column 1 for yourself and Column 2 for spouse. • Both names must be on the credit certificate. P.O. Box 2200, Jefferson City, MO 65105-2200 taxcredit@dor.mo.gov • (573) 751-3220 Alpha Attach to Code Name of Credit Form MO-TC ATC Adoption Tax Credit Form ATC, and

Federal Form 8839 BFT Bank Franchise Tax Form INT-2, INT-2-1 BPT Biodiesel Producer Form 5875 BRD Biodiesel Retailer and Distributor Form 5879 BTC Bank Tax Credit for S Corporation Form BTC, INT-3, 2823, INT-2, Fed. K-1 CFC Champion for Children Form CFC DAC Disabled Access Federal Form 8826 and Form MO-8826 DAT Residential Dwelling Accessibility Form MO-DAT ERD Ethanol Retailer and Distributor Form 5885 FPT Food Pantry Tax Form MO-FPT HDC Homestead Disaster Tax Credit Form 5926 RAC Refundable Adoption Tax Credit Form MO-RAC SHC Self-Employed Health Insurance Form MO-SHC SSC Public Safety Officer Surviving Spouse Form MO-SSC SPA SALT Parity Fed. K-1, Form 5889

or equivalent. Missouri Agricultural and Small Business Development Authority P.O. Box 630, Jefferson City, MO 65102-0630 agriculture.mo.gov • (573) 751-2129 Alpha Attach to Code Name of Credit Form MO-TC APU Agricultural Product Utilization Contributor Certificate* FFC Family Farms Act Certificate* MPF Meat Processing Facility Investment Tax Credit Certificate* NGC New Generation Cooperative Incentive Certificate* QBC Qualified Beef Certificate* SAC Specialty Agriculture Crops Loan Certificate* UFT Urban Farms Certificate* Missouri Department of Natural Resources P.O. Box 176, Jefferson City, MO 65102-0176 dnr.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC WEC Processed Wood Energy - (573) 751-2254 Certificate* Missouri Department of Social Services P.O. Box 1082, Jefferson City, MO 65102-1082 dss.mo.gov/dfas/taxcredit/index.htm • (573) 751-7533 Alpha Attach to Code Name of Credit Form MO-TC DBC Diaper Bank Certificate* DDC Developmental Disability Care Provider Certificate* DVC Shelter for Victims of Domestic Violence Certificate* MHC Maternity Home Certificate* PRC Pregnancy Resource Certificate* RTA Residential Treatment Agency Certificate* Missouri State Treasurer’s Office P.O. Box 210, Jefferson City, MO 65101 mo.scholars@treasurer.mo.gov • (573) 751-8533 Alpha Attach to Code Name of Credit Form MO-TC MES MO Scholars Receipt P.O. Box 118, Jefferson City, MO 65102‑0118 ded.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC BFC New or Expanded Business Facility - (573) 526-0308 Certificate* BJI Brownfield “Jobs and Investment” - (573) 522-8004 Certificate* CCA Capitol Complex - Artifact Donation - (573) 526-5417 Certificate* CCM Capitol Complex - Monetary Donation - (573) 526-5417 Certificate* EIJ Entertainment Industry Jobs - (573) 526-2102 Certificate* FDA Family Development Account - (573) 522-9062 Certificate* FPC Show-Mo Act/Motion Media - (573)526-2102 Certificate* HPC Historic Preservation - (573) 522-8004 Certificate* IAA Intern and Apprentice Recruitment (573)526-9239 Certificate* MQJ Missouri Quality Jobs - (573) 526-0308 Certificate* MWC Missouri Works Credit - (573) 526-0308 Certificate* NAC Neighborhood Assistance - (573) 522-2629 Certificate* NEZ New Enhanced Enterprise Zone - (573) 751-4539 Certificate* RCN Rebuilding Communities and Neighborhood

Preservation Act - (573) 522-8004 Certificate* REC Qualified Research Expense - (573) 522-3654 Certificate* RCD Rural Access to Capital - (573) 751-4539 Certificate* RTC Remediation - (573) 522-8004 Certificate* SBI Small Business Incubator - (573) 526-6708 Certificate* SEC Sporting Event Credit - (573) 522-8004 Certificate* SMS Show-Me Sports Investment - (573) 522-8004 Certificate* SPC Sporting Contribution Credit - (573) 522-8004 Certificate* YOC Youth Opportunities - (573) 522-4216 Certificate* Missouri Development Finance Board P.O. Box 567, Jefferson City, MO 65102-0567 mdfb.org • (573) 751-8479 Alpha Attach to Code Name of Credit Form MO-TC BEC Bond Enhancement Certificate* BUC Missouri Business Use Incentives for Large Certificate*

Scale Development (BUILD) DRC Development Reserve Contribution Credit Certificate* EFC Export Finance Certificate* IDC Infrastructure Development Certificate* Missouri Housing Development Commission 1201 Walnut St. Suite 1800, Kansas City, MO 64106 mhdc.com Alpha Attach to Code Name of Credit and Phone Number Form MO-TC AHC Affordable Housing Assistance - (816) 759-7265 Certificate* LHC Missouri Low Income Housing - (816) 759-7265 Allocation Schedule

Missouri Department of Health - Division of Senior Services P.O. Box 570, Jefferson City, MO 65102-0570 health.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC MPT Medical Preceptorship Certificate* SCT Shared Care - (573) 751-4842 Must Register Each Year With Division of Senior and Disability Services - Attach Form MO-SCC Use Column 1 if you are filing: • An individual income tax return with a single type filing status; or • A corporation income tax return, pass-through entity income tax, or

fiduciary return. For Privacy Notice CLICK HERE

1 Name Spouse’s Name Yourself (Y) Spouse (S) 1. Claimant’s Missouri adjusted gross income (Form MO-1040, 2. Claimant’s Missouri income tax (Form MO-1040, Lines 30Y and 3. Claimant’s federal adjusted gross income from the other state . 5. Total - Add Lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Claimant’s total Missouri subtractions from the other state . . 7. Net amounts - Subtract Line 6 from Line 5 . . . . . . . . . . . . . . . 30S). Use the two letter abbreviation for the state or name of 8. Percentage of Missouri adjusted gross income from the other 9. Maximum credit - Multiply Line 2 by percentage on Line 8 . . . 10. Income tax imposed by the other state or political Complete this form if you or your spouse have income from another state or political subdivision. If you had multiple credits, complete a separate form for each state or political subdivision. Attach Form MO-CR and all income tax returns for each state or political subdivision to Form MO-1040. State of: State of: 4. Claimant’s total Missouri additions from the other state . . . . . . Social Security Number Spouse’s Social Security Number - - - - 00 . 11S 00 . 11Y % % 11. Credit - Enter the smaller amount of Line 9 or Line 10 here

and on Form MO-1040, Line 31Y or Line 31S . . . . . . . . . . . .

must generally be reduced by all credits, except withholding

subdivision. This is not income tax withheld. The income tax 00 . 10S 00 . 10Y 00 . 9S 00 . 9Y 00 . 8S 00 . 8Y 7S 7Y 00 . 6S 00 . 6Y 00 . 5S 00 . 5Y 00 . 4S 00 . 4Y 00 . 3S 00 . 3Y ________________________________________________ abbreviation, or enter the name of the political subdivision below. political subdivision. See the table on back for the two letter 00 . 2S 00 . 2Y

Line 5Y and Line 5S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 1S 00 . 1Y 2025 Credit for Income Taxes Paid to Other States or Political Subdivisions Form MO-CR If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete MO-CR, Schedule 1 and see instructions.

and estimated tax (see instructions) . . . . . . . . . . . . . . . . . . . . Form MO-CR

Note: If you have completed Form MO-CR for credits in multiple states, add the amounts on Line 11 from each Form MO-CR

before entering on Form MO-1040. The cumulative amount of credits reported on MO-1040, Line 31Y and 31S cannot exceed

the Missouri tax liability. For Privacy Notice, see MO-1040 Instructions. Form MO-CR (Revised 12-2025)

state - Divide Line 7 by Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0 0 Line 1 0 0 Line 2 Line 3 Line 4 0 0 Line 5 Line 6 0 0 Line 7 0 0 Line 8 0 0 Line 9 Line 10 0 0 Line 11 Back to MO-1040, page 3 For Privacy Notice CLICK HERE

2 Form MO-CR (Revised 12-2025) For Privacy Notice, see MO-1040 Instructions. Resident Credit For Tax on Pro Rata Share of S Corporation Income Earned From a Non-Taxed Jurisdiction 1. Claimant’s Missouri adjusted gross income (MO-1040, Line 5Y 3. Divide Line 2 by Line 1. Enter as a percent. If greater than 100%,

enter 100% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Multiply Line 4 by the percentage on Line 3. Enter here and 4. Claimant’s Missouri income tax (Form MO-1040, Lines 30Y and 30S) 2. Claimant’s share of S corporation income derived from the non- % % 00 . 4S 00 . 4Y 3S 3Y 00 . 2S 00 . 2Y 00 . 1S 00 . 1Y

and Line 5S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yourself (Y) Spouse (S) 00 . 5S 00 . 5Y

include on Form MO-CR, Line 10 . . . . . . . . . . . . . . . . . . . . . . . . . MO-CR Schedule 1 Form Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from sources in another state(s) or the District of Columbia that is not subject to an income tax imposed in that jurisdiction. State abbreviation - List the state from which the non-taxed S corporation income is sourced: Name Spouse’s Name Social Security Number Spouse’s Social Security Number - - - -

taxed jurisdiction and included in Missouri adjusted gross income

0 0 0 0 0 0 0 0 Back to MO-1040, page 3 For Privacy Notice CLICK HERE