Faster Refund? File Electronic!

Eliminate mail time.

Internet filing is available 24 hours a day, 7 days aweek.

WEBFiling of the Missouri return is free. You may alsobe eligible for free Internet filing of your federal andstate return, provided through a software company.

Up to 13 percent fewer errors.

Deposit your refund quickly and safely into your bankaccount.

ELECTRONIC FILING OPTIONSFederal/State Electronic Filing—Filing for simple or complex returns. Requestelectronic filing from your Internal Revenue Service (IRS) approved preparer.

Internet Filing (provided through a software company)—File yourfederal and state return from your own computer using software approvedby both the IRS and state of Missouri.

WEBFile—Free Internet filing of simple Missouri income tax returns.

For more information on these alternative filing options,visit our web site at www.dor.state.mo.us/tax.

FAST

CONVENIENT

FREE

ACCURATE

DIRECT DEPOSIT

2-D Barcode Filing—If you are not ready to give upthat paper return, you should consider 2-D Barcode Filing. Thesoftware encodes all your tax information into a 2-D barcode,which allows your return to be processed in a fraction of the timeit takes to process a traditional paper return. If you use software to prepare your return, check our website for approved 2-D barcode software vendors.

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E-FILE

and smile

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Do You Have theCorrect Tax Book?

Form MO-1040 is Missouri’s long form. It isa universal form that can be used by anyone.If you do not have any of the special filingsituations described below and you chooseto file a paper tax return, try filing a shortform. The short forms are less complicatedand provide only the necessary informationfor specific tax filing situations.

YOU MUST FILE FORM MO-1040 IFONE OR MORE OF THE FOLLOWINGAPPLIES:• You have income from another state or

military pay that is not taxable and yourfiling status is not single, claimed as adependent on another person's federalincome tax return, or married filingcombined. (If you do have these filingstatuses and none of the situations belowapply, use Form MO-1040C—Short Formto file your taxes.)

• You claim:• A pension exemption and/or property

tax credit and you also have otherspecial filing situations. (If you do nothave any other special filing situationsdescribed in this column, you can useForm MO-1040P—Short Form to fileyour taxes and claim the property taxcredit/pension exemption.);

• Miscellaneous tax credits (taken onForm MO-TC);

• A credit for payment made with thefiling of a Form MO-60, Applicationfor Extension of Time to File; and/or

• The self-employed health insurancededuction.

• You have any of the following Missourimodifications:• Positive or negative adjustments from

partnerships, fiduciaries, S corpora-tions, or other sources;

• Nonqualified distribution receivedfrom the Missouri Savings for TuitionProgram (MO$T);

• Interest on federal exempt obligations;• Interest on state and local obligations;• Capital gain exclusion;• Exempt contributions made to or earn-

ings from the Missouri Savings forTuition Program (MO$T);

• Enterprise zone modification;• Positive or negative adjustments re-

lated to the bonus depreciation; and/or• Net operating loss carryback/carryfor-

ward.• You are claiming a deduction for depen-

dents age 65 or older.• You owe a penalty for underpayment of

estimated tax.• You are filing an amended return.• You owe recapture tax on a lump sum

distribution included on Federal Form1040, Line 42.

• You owe recapture tax on low incomehousing credit.

• You are a nonresident entertainer or aprofessional athlete.

• You are a fiscal year filer.

If you qualify to use a short form, visitwww.dor.state.mo.us/tax to select the easi-est form.

To Obtain Forms:• Access www.dor.state.mo.us/tax;• Call (800) 877-6881;• Visit:

Department of Revenue Tax AssistanceCenters (page 42), Motor Vehicle andDrivers License Branch or Fee Offices;Participating banks, post offices, court-houses, and libraries;

• Call the Forms-by-Fax System at (573)751-4800 from your fax machine hand-set. The system will take you through thesteps to fax a copy of the forms you need;

• Write Department of Revenue, Divisionof Taxation and Collection, P.O. Box3022, Jefferson City, MO 65105-3022; or

• TDD: (800) 735-2966 or fax (573) 526-1881.

Important FilingInformation

This information is for guidance only anddoes not state the complete law.

FILING REQUIREMENTSYou must file a Missouri income tax return ifyou were required to file a federal return andwere a:

• Resident of Missouri and you had Mis-souri adjusted gross income of $1,200or more; or

• Nonresident of Missouri and had in-come of $600 or more from Missourisources.

WHEN TO FILECalendar year taxpayers must file no laterthan April 15, 2003. Late filing will subjecttaxpayers to charges for interest and addi-tions to tax. Fiscal year filers must file nolater than the 15th day of the fourth monthfollowing the close of their taxable year.

EXTENSION OF TIME TO FILEYou are not required to file an extension ifyou do not expect to owe additionalincome tax or if you anticipate receiving arefund. If you need additional time to fileyour Missouri income tax return, and donot expect to owe Missouri income tax,you may file an extension by filing FormMO-60, Application for Extension of Timeto File. An automatic extension of time tofile will be granted until August 15, 2003.

If you receive an extension of time to fileyour federal income tax return, you willautomatically be granted an extension oftime to file your Missouri income taxreturn, provided you do not expect to oweany additional Missouri income tax.Attach a copy of your federal extension(Federal Form 4868 or 2688) with yourMissouri income tax return when you file.

If you expect to owe Missouri income tax,file Form MO-60 with your payment bythe original due date of the return.

Remember: An extension of time to filedoes not extend the time to pay. A 5percent additions to tax will apply if thetax is not paid by the original return’s duedate, provided your return is filed by theextension date.

LATE FILING AND PAYMENTSimple interest is charged on all delin-quent taxes. The rate will be updatedannually and can be found on our web siteat www.dor.state.mo.us/tax.For timely filed returns, an additions to taxcharge of 5 percent (of the unpaid tax) isadded if not paid by the return’s due date.For returns not filed by the due date, anadditions to tax of 5 percent per month (ofthe unpaid tax) is added for each monththe return is not filed. The additions to taxcannot exceed 25 percent.If you are unable to pay the tax owed in fullon the due date, you may request aPayment Plan by completing Form 4338,Individual Income Tax Payment Request.See “To Obtain Forms” on this page forinformation on how to obtain Form 4338.

WHERE TO MAIL YOUR RETURNIf you are due a refund or have no amountdue, mail your return and all required attach-ments to:

Department of RevenueP.O. Box 500Jefferson City, MO 65106-0500.

If you have a balance due, mail your return,payment, and all required attachments to:

Department of RevenueP.O. Box 329Jefferson City, MO 65107-0329.

DOLLARS AND CENTSRounding is required on your tax return.Zeros have been placed in the cents columnson your return. For cents .01 through .49,round down to the previous whole dollaramount. For cents .50 through .99, round upto the next whole dollar amount. Example: Round $32.49 down to $32.00

Round $32.50 up to $33.00

REPORT OF CHANGES INFEDERAL TAXABLE INCOME

When your federal taxable income or federaltax liability is changed as a result of an auditor notification by the Internal Revenue Ser-

for taxes paid to another state or FormMO-NRI to determine income percentages.

MILITARY PERSONNELThe Soldiers and Sailors Civil Relief Actprevents military personnel from beingtaxed on military income by any state otherthan their home of record state.

Missouri Home of RecordIf you entered the armed forces in Missouri,your home of record is presumed to be Mis-souri and you are presumed to be domi-ciled in Missouri.

Missouri Home of Record—Stationed Out-side MissouriIf you: (a) maintained no permanent livingquarters in Missouri during the year; (b)maintained permanent living quarters else-where; and (c) did not spend more than 30days of the year in Missouri; you are con-sidered a nonresident for tax purposes andyour military pay, interest, and dividendincome are not taxable to Missouri. Com-plete Form MO-NRI and attach to FormMO-1040.

If your spouse remains in Missouri whileyou are stationed outside Missouri, yourtotal income, including your military pay,is taxable to Missouri.

Missouri Home of Record—Stationed inMissouriIf your home of record is Missouri and youare stationed in Missouri due to militaryorders, all of your income, including yourmilitary pay, is taxable to Missouri.

Entering or Leaving the Military—MissouriHome of RecordIf you are entering or leaving the militaryand Missouri is your home of record, andyou spend more than 30 days in Missouri,your total income, including your militarypay, is taxable to Missouri.

Non-Missouri Home of Record—Stationedin MissouriThe military pay of nonresident militarypersonnel stationed in Missouri due to mili-tary orders is not taxable to Missouri. Com-plete Form MO-NRI only (a Missouri returnis not required). However, any incomeearned by you or your spouse in Missouri,other than military pay, is taxable to Mis-souri. If this applies, complete Form MO-1040 and attach Form MO-NRI.

OTHER STATE INCOMEYou must begin the Form MO-1040 withyour total federal adjusted gross income, asreported on your federal return. Lines 1through 25 of the return are computed as ifyou are a full-year resident. Tax (Line 25) iscomputed on all your income, and is thenreduced by a resident credit (Line 26), or bya Missouri income percentage (Line 27).The result is a prorated Missouri tax liability(Line 28) based only on the income earnedin Missouri.

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he/she intends to return whenever absent.A domicile, once established, continuesuntil the individual moves to a new loca-tion with the true intention of makinghis/her permanent home there. An individ-ual can have only one domicile at a time.

NONRESIDENTA nonresident is an individual who does notmeet the definition of resident. If required tofile, nonresidents with income from anotherstate must use Form MO-NRI to determineincome percentages.

NONRESIDENT ALIENSPECIAL FILING INSTRUCTIONS

If you do not have a social security number,enter your identifying number in the socialsecurity number space provided.

Enter on Form MO-1040, Line 1 the amountfrom Federal Form 1040NR, Line 35 or Fed-eral Form 1040NR-EZ, Line 10.

Filing StatusIf you marked Box 1 or 2 on the FederalForm 1040NR; or Box 1 on Federal Form1040NR-EZ, check Box A on FormMO-1040.If you marked Box 3 or 4 and did not claimyour spouse as an exemption on FederalForm 1040NR, check Box D on FormMO-1040.If you marked Box 3 or 4 and claimed yourspouse as an exemption on Federal Form1040NR, check Box E on Form MO-1040.If you marked Box 5 on Federal Form1040NR; or Box 2 on Federal Form 1040NR-EZ, check Box D on Form MO-1040.If you marked Box 6 on Federal Form1040NR, check Box G on Form MO-1040.

Itemized DeductionsNonresident aliens who are required to item-ize their deductions for federal purposesmust also itemize deductions on their Mis-souri return. Please see instructions for FormMO-A, page 12.

Federal Tax DeductionEnter on Form MO-1040, Line 10 theamount from Federal Form 1040NR, Line 51minus Line 41; or the amount from FederalForm 1040NR-EZ, Line 15.Enter on Form MO-1040, Line 11 theamount from Federal Form 1040NR, Lines41, 43, and 54.Attach a complete copy of your federalreturn and all supporting documentation.For all other lines of Form MO-1040, seeinstructions starting on page 5.

PART-YEAR RESIDENTA part-year resident is treated as a nonresi-dent. However, a part-year resident maydetermine tax as a resident for the entireyear using Form MO-CR. A part-year resi-dent may use Form MO-CR to take a credit

vice, or if you file an amended federal in-come tax return, you must report suchchange by filing an amended Missouriincome tax return with the Department ofRevenue within 90 days of the change.Failure to notify the Department of Revenueproperly within the 90 day period extends thestatute of limitations to one year after theDepartment of Revenue becomes aware ofsuch determination either from the InternalRevenue Service or the filing of the amendedreturn. You will be subject to interest andadditions to tax charges if you owe additionaltax to Missouri.

AMENDED RETURNTo file an amended individual income taxreturn, use Form MO-1040. Check the boxat the top of the form. Complete FormsMO-1040 and MO-A, pages 1 and 2, usingcorrected figures. Attach all schedules alongwith a copy of your federal changes andyour amended federal return. If you are duea refund, mail to: Department of Revenue,P.O. Box 500, Jefferson City, MO 65106-0500. If you have an amount due, mail toDepartment of Revenue, P.O. Box 329,Jefferson City, MO 65107-0329.

FILL-IN FORMS THAT CALCULATEAccess www.dor.state.mo.us/tax to enteryour tax information and let us do the mathfor you. No calculation errors means fasterprocessing. Just print, sign, and mail thereturn.

MISSOURI REFUND INQUIRYThe Department of Revenue has an auto-mated individual income tax refund inquiryline. The system is available 24 hours a dayto check on the status of your current yearrefund and can be accessed by visitingwww.dor.state.mo.us/tax or dialing (573)526-8299. The following information isrequired to obtain the status of your Missourirefund: 1) the first social security number onthe return, 2) the filing status shown on yourreturn, and 3) the exact amount of the refundin whole dollars. If you call to find out aboutthe status of your Missouri refund and do notreceive a mailing date, please wait sevendays before calling back.

RESIDENTA resident is an individual who either 1)maintained a domicile in Missouri, or 2)did not maintain a domicile in Missouri,but did have permanent living quarters andspent more than 183 days of the taxableyear in Missouri.

Exception: An individual, domiciled inMissouri, who did not maintain permanentliving quarters in Missouri, and did main-tain permanent living quarters elsewhere,and spent 30 days or less of the taxableyear in Missouri is not a resident.

Domicile: The place an individual intendsto be his/her permanent home; a place that

Use tax is imposed on the storage, useor consumption of tangible personal propertyin this state. The state use tax rate is 4.225%.Cities and counties may impose an additionallocal use tax. Use tax does not apply ifthe purchase is subject to Missouri sales taxor otherwise exempt. A purchaser is requiredto file a use tax return if the cumulativepurchases subject to use tax exceed $2,000in a calendar year. See Form 4340, Consumer’sUse Tax Return, included in this book for moreinformation. The due date for Form 4340 isApril 15, 2003.

Note: If you check “NO” on Federal Form1040EZ, Line 5, enter $4,700 if single or$7,850 if married.

LINE 10 — TAX FROMFEDERAL RETURN

Use the chart below to locate your tax onyour federal return.

Do not enter the amount of federal taxwithheld. Do not enter the amount shownon your Form W-2(s). Do not includeearned income credit. If a negativeamount is calculated, enter “0”. (Example:Federal tax is $1,500 and the earnedincome credit is $1,550, the amount to beentered on Line 10 of Form MO-1040would be “0”.)

LINE 11 — OTHER FEDERAL TAXEnter the total amount of Lines 43, 45, and58 and any recapture taxes included on Line61 from Federal Form 1040. Do not includeFICA tax, railroad retirement tax, or self-

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1099-R(s), and/or Form W-2P(s). Failure toattach these copies will result in the disal-lowance of your pension exemption.

LINE 9 — FILING STATUS ANDEXEMPTION AMOUNT

Check the box applicable to your filing status.You must use the same filing status as on yourFederal Form 1040 with two exceptions:

1. Box B must be checked if you areclaimed as a dependent on anotherperson’s federal tax return and youchecked the “yes” box on FederalTelefile Tax Record, Line B, or FederalForm 1040EZ, Line 5; or you were notallowed to check Box 6a on FederalForms 1040 or 1040A.If you checked Box B, enter “0”.

2. Box E may be checked only if all of thefollowing apply: A) you checked Box3 (married filing separate return) onyour Federal Form 1040 or 1040A; B)your spouse had no income and is notrequired to file a federal return; and C)your spouse was claimed as an exemp-tion on your federal return and was nota dependent of someone else.

Only one box may be checked on Line 9,Boxes A through G.Enter on Line 9 the amount of exemptionclaimed for your filing status on Boxes Athrough G. The amounts are listed on FormMO-1040.

1. Wages, salaries, tips, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . 1 7 7 00 1 002. Taxable interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 8a 8a 00 2 003. Dividend income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . none 9 9 00 3 004. State and local income tax refunds . . . . . . . . . . . . . . . . . . . none none 10 00 4 005. Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . none none 11 00 5 006. Business income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . none none 12 00 6 007. Capital gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . none 10 13 00 7 008. Other gains or (losses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . none none 14 00 8 009. Taxable IRA distributions . . . . . . . . . . . . . . . . . . . . . . . . . . none 11b 15b 00 9 00

10. Taxable pensions and annuities . . . . . . . . . . . . . . . . . . . . . none 12b 16b 00 10 0011. Rents, royalties, partnerships, S corporations, trusts, etc. . . none none 17 00 11 0012. Farm income or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . none none 18 00 12 0013. Unemployment compensation . . . . . . . . . . . . . . . . . . . . . . 3 13 19 00 13 0014. Taxable social security benefits . . . . . . . . . . . . . . . . . . . . . none 14b 20b 00 14 0015. Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . none none 21 00 15 0016. Total (add Lines 1 through 15) . . . . . . . . . . . . . . . . . . . . . . 4 15 22 00 16 0017. Less: federal adjustments to income . . . . . . . . . . . . . . . . . . none 20 34 00 17 00

18. Federal adjusted gross income (Line 16 less Line 17) Enter amounts here and on Lines 1Y and 1S, Form MO-1040 4 21 35 00 18 00

Adjusted Gross Income Worksheetfor Combined Return

FederalForm 1040EZLine Number

FederalForm 1040ALine Number

FederalForm 1040

Line NumberY — Yourself S — Spouse

Enter the part of the total income that is yours in Column Y and yourspouse's portion in Column S. Income received from jointly held property —such as businesses, farm operations, dividends, interest, rent, and capitalgains (losses) — must be allocated to each spouse in proportion to his/herpercentage of ownership in the property. (For example, you may own 50percent of the business and your spouse may own the other 50 percent.Accordingly, business income would be split 50 – 50 between the spouses.)Taxable social security benefits must be allocated between each spousebased on the proportionate share of gross social security benefits received for

the tax year times Federal Form 1040A, Line 14b or Federal Form 1040, Line20b. State refund should be split according to your and your spouse’sMissouri tax withheld in 2001, less your and your spouse’s Missouri tax(Form MO-1040, Line 30). The result is your portion of the total 2001refund. The amounts for yourself and your spouse should total yourMissouri refund for 2001. When you have completed the worksheet, transferthe amounts from Line 18 to Form MO-1040, Line 1Y and 1S. The total ofLine 18Y and 18S must be equal to Federal Form 1040EZ, Line 4, FederalForm 1040A, Line 21, or Federal Form 1040, Line 35.

WORKSHEET FOR LINE 1 — Instructions for Completing the Adjusted Gross Income Worksheet

LINE 7 — INCOME PERCENTAGESTo calculate your income percentage forLine 7, complete the chart below if bothspouses have income:

YourselfLine 5 _____________ divided by Line 6 _____________= _____________

SpouseLine 5 _____________ divided by Line 6 _____________= _____________

The total entered on Line 7 must equal 100percent — round to the nearest percentage.(Example: 84.3% would be shown as 84%,and 97.5% would be shown as 98%.) Lines7Y and 7S must equal 100%.

Note: If one spouse has negative incomeand the other spouse has positive income(example: your income is –$15,000 andyour spouse’s income is $30,000), enter0% on Line 7Y and 100% on Line 7S.

FIGURE YOURTAXABLE INCOME

LINE 8 — PENSION EXEMPTIONIf you or your spouse received a pension,complete Form MO-A, Part 3. Enter theamount from Form MO-A, Part 3, Line 9 onForm MO-1040, Line 8. Attach a copy ofyour federal return (pages 1 and 2), Form

FederalForm Line Numbers

Telefile Line K(2) (Tax—second box)minus Line L

1040EZ Line 10 minus Line 8

1040A Line 36 minus Line 41

1040 Line 55 minus Lines 43and 64

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If you or your spouse marked any of theboxes for 65 or older, blind, or claimed as adependent, see your federal return for yourstandard deduction amount.

If you itemize your deductions on your fed-eral return, you may want to itemize onyour Missouri return, or take the standarddeduction, whichever results in a higherdeduction. To figure your itemized deduc-tions, complete the Form MO-A, Part 2.Attach a copy of Federal Form 1040 (pages1 and 2) and Federal Schedule A.

LINES 15 AND 16 —TOTAL NUMBER OF DEPENDENTS

Do not include yourself or your spouse asdependents.

Line 15—Multiply by $1,200 the totalnumber of dependents you claimed onLine 6c of your federal return.

Line 16—Multiply by $1,000 the totalnumber of dependents you claimed onLine 15 that were age 65 or older by thelast day of the taxable year. Do notinclude dependents that receive statefunding or Medicaid. Attach a copy ofyour federal return (pages 1 and 2).

LINE 17 — SELF-EMPLOYED HEALTHINSURANCE DEDUCTION

If you are self-employed and qualified forthe self-employed health insurancededuction on your federal income tax

employment tax on this line. Attach a copyof your federal return (pages 1 and 2).Attach a copy of Federal Forms 4255, 8611,or 8828 if claiming recapture taxes.

LINE 13 — FEDERAL INCOMETAX DEDUCTION

If you checked Box A, B, D, E, F, or G onLine 9, your federal tax deduction is limitedto $5,000. If you checked Box C on Line 9,your federal tax deduction is limited to$10,000.

LINE 14 — MISSOURI STANDARDDEDUCTION OR

MISSOURI ITEMIZED DEDUCTIONSIf you claimed the standard deduction onyour federal return, you must also claim thestandard deduction on your Missourireturn. Use the chart below to determineyour standard deduction.

return, you may be eligible for a deductionon your Missouri income tax return. Seeworksheet below.

LINE 18 — LONG-TERM CAREINSURANCE DEDUCTION

If you paid premiums for a qualified long-term care insurance policy, you may beeligible for a deduction on your Missouriincome tax return. A qualified long-termcare insurance policy must provide at least12 months of coverage for individuals withchronic health conditions and/or physicaldisabilities including cognitive impairmentor the loss of functional capacity, who areunable to care for themselves without thehelp of another person. Complete theworksheet on page 8 only if: you paidpremiums for a qualified long-term careinsurance policy; and the policy is for atleast 12 months coverage.

LINE 20 — SUBTOTALSubtract Line 19 from Line 6. If less thanzero, enter “0”. Do not enter a negativeamount.

LINE 22 — ENTERPRISE ZONEINCOME MODIFICATION

To claim the modification, you must firstreceive notification of approval from theDepartment of Economic Development. Ifyou or your spouse have exempt income

Single $4,700

Married Filing a Combined Return or $7,850Qualifying Widow(er)

Head of Household $6,900

Married Filing Separate $3,925

A. Enter total payments made during the year for health insurance for yourself, your spouse, and your dependents (Line 1 of the short worksheet, Federal Form 1040 instructions, page 33,or Line 3 of the long worksheet (see Publication 535) used to calculate your Federal Self-employedHealth Insurance Deduction). This includes payments for long-term care insurance coverage,but does not include payments for coverage for any month during which you were eligible to participate in a health plan subsidized by your or your spouse’s employer. . . . . . . . . . . . . . . . . . . . . . . . . A) $____________

B. Enter the amount from Federal Form 1040, Line 30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B) $____________

C. Enter your net profit and any other earned income from the business under which the insuranceplan is established minus any deductions you claim on Federal Form 1040, Lines 29 and 31 and Federal Form 2555, Line 43 (or Form 2555-EZ, Line 18). (From Line 3 of the short worksheet, Federal Form 1040 instructions, page 33, or Line 15 of the long worksheet (see Publication 535) used to calculate your Federal Self-employed Health Insurance Deduction.) . . . . . . . . . . . C) $____________

D. If Line B equals Line C, you are not entitled to a Self-employed Health Insurance Deduction. Enter “0” here and on Form MO-1040, Line 17. If line B is less than Line C:1. Enter the amount of Line A less Line B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D1) $_____________2. Enter the amount of Line C less Line B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D2) $_____________

E. Enter the lesser of Line D1 or D2 here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E) $_____________If your federal itemized deductions did not include health insurance premiums, STOP.Your deduction is the amount shown on Line E. Enter this amount on Form MO-1040, Line 17.If your federal itemized deductions included health insurance premiums, proceed with Line F.

F. Enter the amount from Federal Schedule A, Line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F) $____________

G. Enter the amount from Federal Schedule A, Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G) $____________

H. Enter the amount of self-employed health insurance included in Line G. . . . . . . . . . . . . . . . . . . . . . . . . . . . H) $____________

I. Subtract Line H from Line G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I) $____________

J. Subtract Line I from Line F. If amount is less than zero, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . J) $____________

K. Subtract Line J from Line E. Enter here and on Form MO-1040, Line 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . K) $____________

Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A (if you itemized your deductions).

WORKSHEET FOR SELF-EMPLOYED HEALTH INSURANCE DEDUCTION

Recapture Tax. I f you are required torecapture a portion of any federal lowincome housing credits taken on a lowincome housing project, you are alsorequired to recapture a portion of any statecredits taken. The state recapture amountis the proportion of the state credit thatequals the proportion the federal recaptureamount bears to the original federal lowincome housing credit amount. Attach acopy of your federal return (pages 1 and2) and Federal Form 8611.

FIGURE YOUR PAYMENTSAND CREDITS

LINE 32 — MISSOURIWITHHOLDING

Include only Missouri withholding asshown on your Form W-2(s), 1099(s), or1099-R(s). Do not include withholdingfor federal taxes, local taxes, city earningstaxes, or another state’s withholding.Attach a copy of all Forms W-2(s) and1099(s).

LINE 33 — ESTIMATED TAXPAYMENTS

Include any estimated tax payments madeduring 2002 and any overpayment appliedfrom your 2001 Missouri return.

LINE 34 — NONRESIDENT PARTNEROR S CORPORATION SHAREHOLDER

TAX WITHHELDInclude the amount withheld from yourdistributive share by the partnership or Scorporation, if you are a nonresident partneror S corporation shareholder as shown onForm MO-2NR, Line 8. Attach FormMO-2NR.

LINE 35 — NONRESIDENTENTERTAINER TAX WITHHOLDING

Include your share of the amount withheldfrom gross earnings as a nonresident enter-tainer, as shown on Form MO-2ENT(s), Line

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from a business facility located in an enter-prise zone that has been approved by theDepartment of Economic Development,enter one-half of the Missouri taxableincome attributed to the new businessfacility in the enterprise zone (refer to Form4354) on Line 22. For additional informa-tion, you can access the web site atwww.ded.state.mo.us or contact theDepartment of Economic Development,Incentives Section, P.O. Box 118, JeffersonCity, MO 65102-0118.

FIGURE YOUR TAXLINE 25 — MISSOURI TAX

If your Missouri taxable income is lessthan $9,000, use the tax table on the backof Form MO-A, to locate your tax. Ifgreater than $9,000, use the worksheet onthe back of Form MO-A to calculate thetax.

A separate tax must be computed for youand your spouse.

LINES 26 AND 27 — RESIDENTCREDIT OR MISSOURIINCOME PERCENTAGE

Note: A taxpayer filing as a resident whohas paid taxes to another state or politicalsubdivision or a taxpayer filing as a nonres-ident may reduce his/her tax liability byusing either Form MO-CR or FormMO-NRI, but not both. Form MO-CR andForm MO-NRI may not be used by thesame taxpayer on Form MO-1040. (If filinga combined return, one spouse may useForm MO-NRI and the other spouse mayelect to use Form MO-CR.) See Lines 26and 27.

Line 26—Missouri Resident(s) You shouldtake the resident credit (Form MO-CR) if:

• you are a full-year Missouri resident;and

• you paid income tax to other state(s) orpolitical subdivisions.

If you and your spouse elect to take a resi-dent credit, both of you must complete aseparate Form MO-CR.Line 27—Nonresident(s) You shoulddetermine your Missouri income percent-age (Form MO-NRI) if:

• you are a nonresident; and• you had income from other state(s) or

political subdivisions.The amount on Line 27 should be 100 per-cent unless you use Form MO-NRI anddetermine a lesser percentage.Line 26 or 27—Part-year Resident(s) Youmay take either the resident credit or theMissouri income percentage. Completeboth Forms MO-CR and MO-NRI and usethe one that is to your advantage.Attach a copy of your other state or politi-cal subdivision’s return.

LINE 29 — TAX ON LUMP SUMDISTRIBUTIONS AND RECAPTURE TAX

ON MISSOURI LOW INCOMEHOUSING CREDITS

Lump Sum Distributions. A taxpayer whoreceives a lump sum distribution may berequired to file Federal Form 4972.Because this income is not included in yourMissouri adjusted gross income, a separatecalculation must be made to compute theMissouri tax on this distribution. You aresubject to the tax if your state of legalresidence was Missouri at the time youreceived the lump sum distribution. Theamount of tax is 10 percent of your federaltax liability on the distribution received in2002.

You must compute this tax by multiplyingthe amount shown as tax on a Lump SumDistribution (Federal Form 4972) by 10percent. For example, if your Federal Form1040, Line 42 includes $1,000 tax as aresult of a Lump Sum Distribution (FederalForm 4972), the amount of tax on FormMO-1040, Line 29, would be $100. Checkthe Lump Sum Distribution box on Line 29.Attach a copy of Federal Form 4972.

A. Enter the amount paid for qualified long-term care insurance policy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A) $___________If you itemized on your federal return and your federal itemized deductions included medical expenses, go to Line B. If not, skip to Line H.

B. Enter the amount from Federal Schedule A, Line 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B) $___________

C. Enter the amount from Federal Schedule A, Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C) $___________

D. Enter the amount of qualified long-term care included on Line C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D) $___________

E. Subtract Line D from Line C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E) $___________

F. Subtract Line E from Line B. If amount is less than zero, enter “0”. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F) $___________

G. Subtract Line F from Line A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G) $___________

H. Multiply Line G (or Line A if you did not have to complete Lines B through G) by 50 percent. Enter here and on Form MO-1040, Line 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .H) $___________

Attach a copy of your Federal Form 1040 (pages 1 and 2) and Federal Schedule A (if you itemized your deductions).

WORKSHEET FOR LONG-TERM CARE INSURANCE DEDUCTION

8

6. Attach a schedule showing the date(s)and place(s) of the performance(s), thenonresident entertainer entity’s name, andhow your share of the withholding wascalculated. Attach Form MO-2ENT.

LINE 36 — EXTENSION OFTIME TO FILE

If you filed for an extension of time to file,enter on Line 36 the amount you paid to theDepartment of Revenue with Form MO-60.

LINE 37 — MISCELLANEOUSTAX CREDITS

You may be eligible for certain tax credits.The total amount of tax credit is computedby completing Form MO-TC, MiscellaneousIncome Tax Credits. Enter the total taxcredit amount from Form MO-TC, Line 12on Form MO-1040, Line 37. Attach FormMO-TC, along with any applicableschedules, certificates, and/or federalforms. See “To Obtain Forms” on page 3.You can find a list of available credits andthe agency to contact for information, forms,and approval to claim each credit on pages38 and 39.

LINE 38 — PROPERTY TAX CREDITYou may be eligible for this tax credit if:• You or your spouse were age 65 or older

as of December 31, 2002, and you or yourspouse were a resident of Missouri for theentire year;

• You or your spouse were a veteran of anybranch of the armed forces of the UnitedStates or this state who became 100percent disabled as a result of suchservice;

• You or your spouse are disabled asdefined in Section 135.010(2), RSMo; or

• You were age 60 or older receivingsurviving spouse social security benefits.

Your total household income cannot exceed$27,000 if married filing combined or$25,000 if single or married filing separate.For more information, see Form MO-PTS(included in this book). If you or your spousemeet eligibility requirements, enter theamount of tax credit on Line 38. AttachForm MO-PTS.

LINE 40 — AMENDED RETURN ONLY:PAYMENT ON ORIGINAL RETURN

Enter any payment(s) applied to your originalfiled return including any penalties and/orinterest.

LINE 41 — AMENDED RETURN ONLY:OVERPAYMENT ON ORIGINAL RETURNEnter the overpayment claimed or adjustedon your original filed return includinginterest.

INDICATE THE REASON(S) FORAMENDING YOUR RETURN:

Check the box(es) relating to why you arefiling an amended return.

• Box A—Mark Box A (federal audit) if youhave knowledge or have received a noticethat your federal return you previouslyfiled was incorrect, or if the InternalRevenue Service adjusted your originalreturn. You must attach a copy of your amended federal return or a copy of yourrevenue agent’s report. Enter the month,day, and year your audit was finalized.

• Box B—Mark Box B if you have a net oper-ating loss carryback on your amendedreturn. Indicate the year your lossoccurred.

• Box C—Mark Box C if you have an invest-ment tax carryback on your amendedreturn. Indicate the year your creditoccurred.

• Box D—Mark Box D if you are filing anamended Missouri return as a result offiling an amended federal return. Enter themonth, day, and year you filed youramended federal return.

FIGURE YOUR REFUNDOR AMOUNT DUE

LINE 43 — OVERPAYMENTIf Line 39 is larger than Line 31, or if filing anamended return, Line 42 is larger than Line31, enter the difference (overpayment) onLine 43. All or a portion of an overpaymentcan be refunded to you.

LINE 44 — APPLY OVERPAYMENT TONEXT YEAR’S TAXES

You may apply any portion of your refundto next year’s taxes.

LINE 45 — TRUST FUNDSThe amount contributed must be $2.00($4.00 if a combined filer) or more for eachtrust fund.

Children’s Trust Fund — Children’sTrust Fund, Missouri’s Foundationfor Child Abuse Prevention, is a

non-profit organization dedicated to thevision of children free to grow and reach theirfull potential in a nurturing and healthy envi-ronment free from child abuse and neglect.Rather than reacting to abuse after the fact,Children’s Trust Fund provides funding foreducation, public awareness, training, andcommunity-based prevention projects state-wide that help support and strengthen fami-lies to prevent child abuse and neglect. Yourcontribution may be applied to the annual$25 donation needed to acquire a one-yearlogo use authorization form, which isrequired to purchase the popular “preventchild abuse” license plate featuring the hand-prints logo. For more information, pleasecontact: Children’s Trust Fund, P.O. Box1641, Jefferson City, MO 65102-1641, orcall (573) 751-5147.

Veterans Trust Fund — TheVeterans Trust Fund expands theMissouri Veterans Commission’s

ability to provide quality healthcare at its

seven veterans homes, and to assist veteransand dependents through its Service toVeterans Program. Because of the avail-ability of this fund, nursing care staff receivespecialized training and assistance for thetreatment of residents suffering fromAlzheimer’s, dementias, and other extraordi-nary ailments; and Veterans Service Officersand Assistants receive comprehensivetraining relating to veterans benefits. Contri-butions may be made at any time directly to:Veterans Trust Fund, c/o The MissouriVeterans Commission, P.O. Drawer 147,Jefferson City, MO 65102-0147.

Elderly Home Delivered MealsTrust Fund — The Elderly HomeDelivered Meals Trust Fund

provides an opportunity to support the homedelivered meals program for Missouri’ssenior citizens. Over 5.8 million meals areprovided each year to home bound seniorcitizens. These nutritionally balanced meals,delivered to the homes of seniors on theaverage of one meal per day, five days perweek, help them live independently in theirhomes. The need for home delivered mealsincreases yearly as persons are living longerand may need assistance. For more informa-tion, please contact: Elderly Home DeliveredMeals Trust Fund, c/o Division of SeniorServices, P.O. Box 570, Jefferson City, MO65102, or call (573) 751-3082.

Missouri National Guard Trust Fund— The Missouri National Guard TrustFund expands the capability to

provide/coordinate Military Funeral HonorsCeremonies for veterans of Missouri andveterans buried in Missouri who have servedtheir country in an honorable manner.Military Funeral Honors may be composed of“Two Member Detail” who may renderhonors, fold, and present the United States ofAmerica flag to primary next-of-kin, andsound Taps; “Four Member Detail” who mayrender honors, fire volleys, sound Taps, andfold and present the United States of Americaflag to primary next-of-kin; or “Veterans’Organization Detail” who may renderhonors, fire volleys, sound Taps, and fold andpresent the United States of America flag toprimary next-of-kin. Contributions may bemade at any time directly to MissouriNational Guard Trust Fund, ATTN: NGMO-CMH, 2302 Militia Drive, Jefferson City, MO65101-1203.

LINE 46 — REFUND AMOUNTRefunds on returns filed before April 1 areissued much faster than those filed afterApril 1. File early!!

Subtract Lines 44 and 45 from Line 43 andenter on Line 46. This is the amount of yourexpected refund. Errors on your return andan incomplete return (i.e., missing Form W-2(s), required schedules, etc.) will causedelays in processing your refund. Mail yourreturn and all required attachments to:Department of Revenue, P.O. Box 500,Jefferson City, MO 65106-0500.

LINE 2 — PARTNERSHIP, FIDUCIARY,S CORPORATION, OTHER

Enter positive adjustments (additions),reported from partnerships, fiduciaries, Scorporations, or other sources. The partner-ship, fiduciary, or S corporation must notifyyou of the amount of any such adjustment(addition) to which you are entitled. Checkthe boxes applicable on Line 2 and attach acopy of the notification received. Net Operating Loss — Carryback/Carry-forward: In the year of your net operatingloss, enter on Form MO-A, Part 1, Line 2, asan addition modification, the amount of youreligible net operating loss to be carried backor carried forward from the loss year. Enterthe sum of the current year's net operatingloss (Federal Form 1045, Schedule A, Line27) expressed as a positive number, plus anyunused net operating losses from prior years(Federal Form 1045, Schedule A, Line 26). Ifyour net operating loss carries forward fromthe carryback year, enter as an additionmodification the unused portion of your netoperating loss, as computed on Federal Form1045, Schedule B, Line 9, or Federal Form1045, Line 11. Please attach Federal Form1045, Schedules A and B, and/or the calcu-lation of your net operating loss carryback/carryforward.

AMENDED RETURNS ONLY — If yourMissouri income tax return was filed afterJune 19, 2002, and you apply a net operatingloss carryback to a return that is greater thantwo years from the year of the loss, enter as apositive adjustment (addition), the entireamount carried back.

Non-medical Withdrawal from IndividualMedical Account (IMA): Any monies youwithdraw from your Individual MedicalAccount (IMA) for non-medical purposes aretaxable to Missouri. The interest earned onsuch monies is also taxable to Missouri.These taxable monies are reported on thestatement provided by the administrator ofthe IMA.

Non-qualified Withdrawal from FamilyDevelopment Account: The amount ofannual deposits previously subtracted mustbe added to your federal adjusted grossincome if the withdrawal from the accountwas not for a qualified use.

LINE 3 — MISSOURI SAVINGS FORTUITION PROGRAM (MO$T)

Any distribution made by the MissouriSavings for Tuition Program (MO$T), notused for qualified higher educationexpenses, must be added to the participant’s(taxpayer who made contributions to theplan) federal adjusted gross income. Earlydistributions (distributions not held for theminimum time established by the MissouriHigher Education Savings Program board)must be added to the participant’s federaladjusted gross income. The amount of thedistribution that must be added includescontributions previously exempt from statetax and deductible earnings generated from

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Note: If you have any other liability due thestate of Missouri, such as child supportpayments or a debt with the InternalRevenue Service, your income tax refundmay be applied to that liability in accor-dance with Section 143.781, RSMo. Youwill be notified if your refund is offsetagainst any debt(s).

LINE 48 — UNDERPAYMENT OFESTIMATED TAX PENALTY

If the total payments and credits amount onLine 39 less Line 36 or Line 42 less Line 36, isless than 90 percent (66-2/3 percent forfarmers) of the amount on Line 31, or if yourestimated tax payments were not paid timely,you may owe a penalty. Complete Form MO-2210, Underpayment of Estimated Taxfor Individuals. See “To Obtain Forms” onpage 3. If you owe a penalty, enter thepenalty amount on Line 48. If you have anoverpayment on Line 43, the Department ofRevenue will reduce your overpayment bythe amount of the penalty.

LINE 49 — AMOUNT DUEAttach a check or money order (U.S. fundsonly), payable to: Missouri Director ofRevenue. Checks will be cashed uponreceipt. Do not postdate. Payments must bepostmarked by April 15, 2003, to avoidinterest and late payment charges. TheDepartment of Revenue may collect checksreturned for insufficient or uncollected fundselectronically. Mail your return, payment,and all required attachments to: Departmentof Revenue, P.O. Box 329, Jefferson City,MO 65107-0329.

You may also pay by credit card byvisiting www.dor.state.mo.us/tax,or by calling (888) 929-0513. The

Department of Revenue accepts MasterCard,Discover, Visa, and American Express. Thefollowing convenience fees will be chargedto your account for processing:

Amount of Tax Paid Convenience Fee$0.00–$33.00 $1.00$33.01–$100.00 3.0%$100.01–$250.00 2.9%$250.01–$500.00 2.8%$500.01–$750.00 2.7%$750.01–$1,000.00 2.6%$1,000.01–$1,500.00 2.5%$1,500.01–$2,000.00 2.4%$2,000.01 or more 2.3%

SIGN RETURNYou must sign the Form MO-1040. Bothspouses must sign a combined return. If youuse a paid preparer, the preparer must alsosign the return.

If you wish to authorize the Director ofRevenue or delegate to release informationregarding your tax account to your prepareror any member of your preparer’s firm, indi-cate “yes” by checking the appropriate box.

ASSEMBLE YOUR RETURNAttach forms to Form MO-1040 in the orderin which it appears in the table below.

FORM MO-AInformation to

CompleteForm MO-A

PART 1MISSOURI MODIFICATIONS

TO FEDERAL ADJUSTEDGROSS INCOME

Form MO-A, Part 1, computes Missourimodifications to federal adjusted grossincome. Modifications on Lines 1, 2, 3, and4 include income that is exempt from federaltax, but taxable for state tax purposes.Modifications on Lines 6, 7, 8, 9, and 10exclude income that is exempt from state tax,but taxable for federal tax purposes. If afterreviewing the instructions for Part 1, youhave no modifications, enter on FormMO-1040, Lines 3 and 5, the same amount(s)entered on Form MO-1040, Line 1.

LINE 1 — INTEREST ON STATE ANDLOCAL OBLIGATIONS

If you received income from an obligation ofa state or political subdivision of a stateother than Missouri, enter the amount of thatincome, reduced by the related expensesincurred (management fees, trustee fees,interest, etc.) if the expenses are over $500.

Form/Document Attachment Sequence No.

Form W-2(s) Front ofand Form 1099(s) Form MO-1040

Form MO-1040 (Top Document)Form MO-A 1040-01Form MO-TC 1040-02Form MO-CR 1040-03Form MO-NRI 1040-04Form MO-60 1040-05Form MO-2210 1040-06Form MO-PTS 1040-07Form MO-CRP 1040-08Copies of any other state or political subdivision’s returnyou are filing.Copies of federalreturn and attachments, if required.

CREDIT

CARD

◆◆

◆◆

into an Individual Medical Account(IMA) and used to pay your health careexpenses are exempt from Missouriincome tax. The interest incomeearned on the IMA account is alsoexempt from Missouri income tax. TheIMA contribution is identified in Box 14of your Form W-2, Wage and TaxStatement. Reduce the amount of con-tributions by the amount of medicaland dental expenses deducted onFederal Form 1040, Schedule A, Line 4,but paid for by the IMA and included inMissouri itemized deductions.

(2) Additional Capital Gain DeductionDue to Difference in Basis. If duringthe taxable year you realized a gainfrom the sale of property or othercapital assets that had a higher taxbasis for Missouri tax purposes than forfederal tax purposes, you may excludethe gain or the difference in the basis ofthe property so disposed, whichever issmaller. If the gain was considered along-term capital gain for federalincome tax purposes, the exclusion islimited to the gain or 50 percent of thedifference, whichever is smaller. Nodifference in basis can be claimed forany property obtained after December31, 1972. If your basis for Missouripurposes is less than the basis forfederal income tax purposes, no ad-justment is required.

(3) Accumulation Distribution. If during2002, you received a distribution asbeneficiary of a trust that was madefrom accumulated earnings of prioryears and you filed Federal Form 4970,the amount may be excluded fromMissouri income to the extent that itwas reported in your federal adjustedgross income.

(4) Capital Gain Exclusion on Sale of LowIncome Housing. If during 2002, yousold a federally subsidized (HUD) lowincome housing project to a nonprofitor governmental organization, and atleast 40 percent of the units are occu-pied by persons or families havingincomes of 60 percent or less of themedian income, you may exclude 25percent of the capital gain fromMissouri tax. However, the buyer ofthe property must agree to preserve orincrease the low income occupancy ofthe project. To use this exclusion, enteras “other” 25 percent of the capital gainreported on your Federal Form 1040.Attach a copy of your Federal Form1040 (pages 1 and 2), Federal Form4797, and an explanation.

(5) Family Development Account. Afamily development account holdermay subtract the amount of annualdeposits made to the account (not toexceed $2,000). Approved with-drawals from the family developmentaccount are also exempt from state tax.Interest earned by a family develop-

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the program (if the earnings are not alreadyincluded in federal adjusted gross income).The participant is responsible for adding thenonqualified distribution amount to his/herfederal adjusted gross income. If the partici-pant is deceased, the beneficiary of thesavings program must claim the nonqualifiedtaxable distribution as an addition to federaladjusted gross income on the Missouriincome tax return.

LINE 4 — DEPRECIATIONADJUSTMENT

If you purchased an asset between July 1,2002, and June 30, 2003, and you depreci-ated the asset on your federal return, you mayneed to add back a portion of the deprecia-tion. Enter the additional depreciationcreated by the Job Creation and WorkerAssistance Act that is not allowed by Missourilaw (Senate Bill 1248). This amount iscomputed by figuring the allowable deprecia-tion/Section 179 expense taken on yourfederal return less the allowable deprecia-tion/Section 179 expense prior to the JobCreation and Worker Assistance Act. Moreinformation and examples can be found onour web site at: www.dor.state.mo.us/tax.

LINE 5 — TOTAL ADDITIONSAdd Lines 1 through 4. Enter the totals onForm MO-A, Part 1, Line 5 and on FormMO-1040, Line 2.

LINE 6 — INTEREST ON EXEMPTFEDERAL OBLIGATIONS

Interest from direct obligations of the U.S.Government, such as U.S. savings bonds,U.S. treasury bills, bonds, and notes isexempt from state taxation under the laws ofthe United States. Attach a detailed list orall Federal Form 1099(s). Taxpayers whoclaim exclusion for interest from direct U.S.obligations must identify the specific securi-ties owned, e.g., “U.S. savings bond”. Ageneral description such as “interest on U.S.obligation” or “U.S. Government securities”is not acceptable. (See Regulation 12 CSR10-2.150 for the taxability of various U.S.Government related obligations.) Failure toidentify the security will result in the disal-lowance of the deduction.

A federally taxed distribution received froma mutual fund investing exclusively in directU.S. Government obligations is exempt. Ifthe mutual fund invests in both exempt(direct) and non-exempt (indirect) federalobligations, the deduction allowed will bethe distribution received from the mutualfund attributable to the interest on the directU.S. Government obligations, as determinedby the mutual fund. Attach a copy of theyear-end statement received from themutual fund showing either the amount ofmonies received or the percentage of fundsreceived from direct U.S. Government oblig-ations, or a summary statement receivedfrom the mutual fund which clearly identifiesthe exempt and non-exempt portions of theU.S. Government obligation interest. The

statement does not need to list each obliga-tion separately. Failure to attach the re-quested document will result in thedisallowance of the deduction.In arriving at the amount of related expenses,the taxpayer may use actual expenses or areasonable estimate. In general, the taxpayershould use the same or similar method usedto compute related expenses for federalincome tax purposes, provided that themethod reasonably reflects related expensesfor Missouri-exempt income.If a taxpayer fails to compute reasonablerelated expenses, the Director of Revenuewill make an adjustment based on the bestinformation made available. If sufficientinformation is not made available or if thetaxpayer’s records do not provide sufficientinformation, the Director of Revenue willuse the following formula to compute relatedexpenses:Exempt income x Expense items = ReductionTotal income to exempt

income

The principal expense item in this formula isinterest expense; however, the Director ofRevenue may include other expense itemsbecause of their direct relationship to theproduction of exempt income. The taxpayermay propose an alternative method pro-vided that it properly reflects the amount ofrelated expenses.

LINE 7 — STATE INCOMETAX REFUND

Enter the amount of any state income taxrefund included in your federal adjustedgross income on Form MO-1040, Line 1(from Federal Form 1040, Line 10). Attach acopy of Federal Form 1040 (pages 1 and 2).

LINE 8 — PARTNERSHIP, FIDUCIARY, S CORPORATION, RAILROADRETIREMENT BENEFITS, OTHER

Enter negative adjustments (subtractions),reported from partnerships, fiduciaries, and Scorporations. The partnership, fiduciary, andS corporation must notify you of the amountof any such adjustment (subtraction) to whichyou are entitled. Check the boxes applicableon Line 8 and attach a copy of the notifica-tion received. Failure to attach a copy of thenotification furnished to you will result inthe disallowance of the modification.

Railroad Retirement Benefits Administeredby the Railroad Retirement Board, such asall Tier I and Tier II benefits and any railroadretirement sick pay, disability, and unem-ployment benefits, included in federaladjusted gross income (Form MO-1040, Line1), are exempt from state taxation.

If you have other sources of negative adjust-ments, indicate the source on the lineprovided. Other sources of negative adjust-ments may be:

(1) Contributions into a Missouri Individ-ual Medical Account (IMA). Contribu-tions that were made by your employer

ment account is exempt from statetaxation and may be subtracted froman account holder’s federal adjustedgross income. Any money withdrawnfor an unapproved use is subject to tax.Attach proper certification and a copyof your Form 1099.

(6) Federally Taxable—Missouri ExemptObligations. The amount of any bondissued by the Missouri HigherEducation Loan Authority (MOHELA)including interest or proceeds resultingfrom the sale of the bond is exemptfrom Missouri tax. If the amount isincluded in federal adjusted grossincome, the amount can be subtractedfor Missouri tax purposes pursuant toSection 173.440, RSMo.

LINE 9 — EXEMPT CONTRIBUTIONS— MISSOURI SAVINGS FOR TUITION

PROGRAM (MO$T)The state of Missouri allows a subtractionfrom federal adjusted gross income for theamount of annual contributions made to theMissouri Savings for Tuition Program(MO$T). The maximum annual exemptcontribution per taxpayer is $8,000. TheMO$T subtraction cannot result in a negativeMissouri adjusted gross income for eithertaxpayer. If you are a participant claiming asubtraction for a contribution made to thesavings program, you must attach your state-ment provided by the program manager.

LINE 10 — DEPRECIATIONADJUSTMENT

If you purchased an asset between July 1,2002, and June 30, 2003, and you depreci-ated the asset on your federal return, you maybe able to subtract a portion of the deprecia-tion. Enter the additional depreciationcreated by the Job Creation and WorkerAssistance Act previously added back inprior years to the extent allowable byMissouri Law (Senate Bill 1248). Thisamount is computed by figuring the allow-able depreciation/Section 179 expense priorto the Job Creation and Worker AssistanceAct less the depreciation/Section 179 takenon your federal return. More informationand examples can be found on theDepartment of Revenue’s web site at:www.dor.state.mo.us/tax.

LINE 11 — TOTAL SUBTRACTIONSAdd Lines 6, 7, 8, 9, and 10. Enter the totalon Form MO-A, Part 1, Line 11 and on FormMO-1040, Line 4.

Note: Do not include income earned inother states on Line 11. Complete FormMO-NRI (Missouri Income Percentage) orForm MO-CR (Credit for Income Taxes Paidto Other States or Political Subdivisions). SeeForm MO-1040, Line 26 or Line 27.

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PART 2MISSOURI ITEMIZED

DEDUCTIONSYou cannot itemize your Missouri deduc-tions if you took the standard deduction onyour federal return. See Page 7, Line 14.

You must itemize your Missouri deduc-tions if you were required to itemize onyour federal return.

LINE 1 — FEDERAL ITEMIZEDDEDUCTIONS

Include your total federal itemized deduc-tions from Federal Form 1040, Line 38, andany approved cultural contributions (liter-ary, musical, scholastic, or artistic) to a taxexempt agency or institution that is oper-ated on a not-for-profit basis. Cash contri-butions do not qualify. Contact theDepartment of Revenue at (573) 751-3505to determine if your contribution qualifies.

LINES 2 AND 3 — SOCIALSECURITY TAX (FICA)

Social security tax is the amount in thesocial security tax withheld box on yourForm W-2(s). This amount cannot exceed$5,264. Medicare is the amount in theMedicare tax withheld box on your FormW-2(s). Enter the total on Line 2. Repeatfor your spouse and enter the total onLine 3.

LINES 4 AND 5 — RAILROADRETIREMENT TAX

Include the amount of railroad retirementtax withheld from your wages, Tier I andTier II, during 2002. This amount cannotexceed $8,351. (Tier I maximum of $5,264and Tier II maximum of $3,087.) Enter thetotal on Line 4. Repeat for your spouse andenter the total on Line 5.

If you have both FICA and railroad retire-ment tax, the maximum deductionallowed is the amount withheld as shownon the Form W-2(s) less, either the amountentered on Federal Form 1040, Line 65,or, if only one employer, the amountrefunded by the employer.

LINE 6 — SELF-EMPLOYMENT TAXInclude as your self-employment tax theamount from Federal Form 1040, Line 29.

LINE 8 — STATE ANDLOCAL INCOME TAXES

Include the amount from Federal Form1040, Schedule A, Line 5. The amountyou paid in state income taxes included inyour federal itemized deductions, must besubtracted to determine Missouri itemizeddeductions.

If your federal adjusted gross incomefrom Federal Form 1040, Line 35, isgreater than $137,300 ($68,650 for Instructions continued on page 33

married filing separate), skip Lines 8 and9. Complete the Worksheet for Line 10to determine the correct amount tosubtract. If you do not complete theworksheet, your Missouri itemized deduc-tions will be lower than they should beand you will pay too much tax!

LINE 9 — EARNINGS TAXESIf your Form W-2(s) reflect city earnings tax,enter on Line 9 the earnings tax included onLine 8.

If you live or work in the Kansas City or St.Louis area, you may have included earningstaxes in Line 8. Include on Line 9 theamount of earnings taxes withheld shownon Form W-2(s).

LINE 11 — TOTAL MISSOURIITEMIZED DEDUCTIONS

If your total Missouri itemized deductionsare less than your standard deduction (seePage 7, Line 14), you should take the stan-dard deduction on the front of FormMO-1040, Line 14, unless you were re-quired to itemize your federal deductions.

PART 3PENSION EXEMPTION

LINE 2 — TAXABLE SOCIAL SECURITYInclude the taxable amount of your 2002social security benefits. See below tolocate your social security benefits on yourfederal return.

• Federal Form 1040A—Line 14b• Federal Form 1040—Line 20b

LINE 6 — TAXABLE PENSIONInclude the total amount of taxablepension received in 2002. See thefollowing to determine the taxable amounton your federal return:

• Federal Form 1040A—Pensionamount included on Lines 11b and12b

• Federal Form 1040—Pension amountincluded on Lines 15b and 16b

Do not include any payments from socialsecurity benefits on this line.

LINE 7 — PENSIONEach recipient's total pension exemptioncannot exceed $6,000. Enter the amountfrom Line 6Y or $6,000, whichever is less.Repeat for Line 6S.

LINE 9 — TOTAL PENSIONEXEMPTION

Your pension exemption must be reducedby the amount your income exceeds theincome limitations. Your total pensionexemption cannot exceed $6,000;$12,000 if filing combined and both youand your spouse have pensions.

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FORM MO-PTSInformation to

Complete PropertyTax Credit Schedule

You must attach your Form MO-PTS toyour Form MO-1040 and mail to: MissouriDepartment of Revenue, P.O. Box 2800,Jefferson City, MO 65105-2800.

Important: You must complete Form MO-1040, Line 1 through Line 37, beforeyou complete Form MO-PTS.

If your filing status on Form MO-1040 ismarried filing combined but you and yourspouse lived at different addresses theentire year, you may file a separate FormMO-PTS. If filing a separate FormMO-PTS, you cannot take the $2,000deduction on Line 9. (Example: Onespouse lives in a nursing home or residen-tial care facility while the other spouseremains in the home the entire year.)

QUALIFICATIONSCheck the applicable box to indicateunder which qualification you are filingthe Form MO-PTS.

LINE 2 — SOCIALSECURITY BENEFITS

Enter the amount of social security benefitsbefore any deductions and/or amount ofsocial security equivalent railroad retire-ment benefits. See the following to deter-mine nontaxable benefits.

• Federal Form 1040, Line 20a lessLine 20b

• Federal Form 1040A, Line 14a lessLine 14b

• Form SSA-1099 and/or RRB-1099,Total Amount Before Deductions (ifyou did not include an amount onFederal Forms 1040 or 1040A)

LINE 3 — EXEMPT INTERESTAND PENSION INCOME

Enter the amount of pensions, annuities,dividends, or exempt interest income notincluded on Form MO-PTS, Line 1. (Donot include amount of excludable costs ofpensions or annuities.) See below todetermine the amount of your pension orexempt interest:

• Forms 1099-R(s) or W-2P(s) — Totalamount before deductions notincluded on Form MO-1040, Line 6(Missouri adjusted gross income).

• Form 1099-INT(s) — Total amountnot included on Form MO-1040,Line 6 (Missouri adjusted grossincome).

• Form MO-A, Line 6 — Interest fromexempt federal obligations.

LINE 4 — RAILROADRETIREMENT BENEFITS

Enter railroad retirement benefits beforedeductions for medical premiums or with-

holdings of any kind from Form MO-A,Part 1, Line 8. (Attach a copy of yourForm RRB-1099R, if applicable.) (Do notinclude social security equivalent railroadretirement included on Line 2.)

LINE 5 — VETERAN'S BENEFITSInclude your veteran's payments and ben-efits. Veteran's payments and benefits,include education or training allowances,disability compensation, grants, and insur-ance proceeds.Exceptions: If you are a service connected100 percent disabled veteran, you are notrequired to include your veteran's pay-ments and benefits. You must attach aletter from the Veterans Administrationthat refers to the Missouri Property TaxCredit Claim. A Missouri resident can callthe Veterans Administration at (800) 827-1000 to request a copy of the letter.

If you are a surviving spouse of a serviceconnected 100 percent disabled veteran,all the veteran's payments and benefitsmust be included.

LINE 6 — PUBLIC ASSISTANCEInclude the amount of public relief, publicassistance, supplemental security income(SSI), and Temporary Assistance paymentsreceived by you and/or your minor chil-

Helpful Hints• Wait to file your return until you get

your Form SSA-1099. This is not thestatement indicating what yourbenefits will be, but it is the actualForm SSA-1099 received in January,2003 that states what your benefitswere for the entire 2002 year. Seethe diagram above.

• If you are receiving railroad retire-ment benefits, you should get twoForm RRB-1099s. Form RRB-1099Rshows annuities and pensions andthe Form RRB-1099 is your socialsecurity equivalent railroad retire-ment benefits. Include the amountfrom Form RRB-1099 that statessocial security equivalent (usuallyTier I benefits) on Line 2.

FORM SSA-1099 – SOCIAL SECURITY BENEFIT STATEMENT

• PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.• SEE THE REVERSE SIDE FOR MORE INFORMATION.

Box 1. Name Box 2. Beneficiary’s Social Security Number

BETTY TAXPAYER 555-66-7777

Box 3. Benefits Paid in 2002 Box 4. Benefits Repaid to SSA in 2002 Box 5. Net Benefits for 2002 (Box 3 minus Box 4)

*$8,400.00 NONE $8,400.00

2002

DESCRIPTION OF AMOUNT IN BOX 3

Paid by check or direct deposit $7,800.00Medicare premiums deducted from your benefit $600.00Total Additions $8,400.00Benefits for 2002 $8,400.00

*Includes: $12.00 Paid in 2002 for 2001

DESCRIPTION OF AMOUNT IN BOX 4

NONE

Box 6. Voluntary Federal Income Tax Withheld

NONE

Box 7. Address

BETTY TAXPAYER5500 TAXES LANETAXTOWN, MO 55555-5555

Box 8. Claim Number (Use this number if you need to contact SSA.)

555-66-7777

DO NOT RETURN THIS FORM TO SSA OR IRSForm SSA-1099-SM (1-2003) 0603554Helpful Hint• Please use your social security

number, not the social securitynumber of a deceased relative.

13

LINE 9 — MARRIEDIf you are married, filing a combined claimwith your spouse, enter $2,000 and besure to include both incomes on Lines1–6. If you are single, enter “0”. (If youare married—living separate for entireyear, and you are filing a separate FormMO-PTS, enter “0”.)

LINE 11 — OWN YOUR HOMEIf you owned and occupied your home,include the amount of real estate tax youpaid. Do not include special assessments(sewer lateral, parks, and trafficway),penalties, service charges, and interestlisted on your tax receipt.

Your home or dwelling is the place inwhich you reside in Missouri, whetherowned or rented, and the surroundingland, not to exceed five acres, as is reason-ably necessary for use of the dwelling as ahome. A home may be part of a largerunit such as a farm or building partlyrented or used for business. It may be aroom in a nursing home, an apartment, ora mobile home unit.

dren. This includes any governmentalcash received. Do not include the valueof commodity foods, food stamps, orheating and cooling assistance. Attach acopy of Form SSA-1099(s), or a letterfrom the Social Security Administrationthat includes the total amount of assis-tance received.

LINE 7 — NONBUSINESS LOSS(ES)Complete Line 7 only if you includednonbusiness losses on Form MO-PTS, Line1. If you included nonbusiness losses onLine 1, enter the amount of the loss onLine 7. A nonbusiness loss is a loss ofincome that did not result from a trade orbusiness. (Losses from Federal Form 1040,Schedule F and Schedule C are consideredbusiness losses and should not be in-cluded here.)

Use the worksheet below to reduce yourreal estate tax if your home is more thanfive acres or you own a mobile home,attach Form 948, Assessor’s Certification— your county assessor will completeupon your request.

LINE 12 — RENT YOUR HOMEComplete one Form MO-CRP, Certifi-cation of Rent Paid, for each rented home(including mobile home and/or lot) youoccupied during 2002. The FormMO-CRP is on the back of the Form MO-PTS. If you share your home with rel-atives and/or friends (over age 18), onlyinclude the percentage of the home youoccupied. Additional persons sharing res-idence/percentage to be entered: (1—50%, 2—33%, 3—25%). Total Line 9 onall the Form MO-CRPs completed andenter the amount in the first box on Line12. Multiply the total by 20 percent andenter the result on Line 12.

If your gross rent paid exceeds your house-hold income, you must attach a detailedstatement explaining how the additionalrent was paid or the claim will be denied.

Attach a copy of your 2002 lease agree-ment(s), rent receipt(s), or a statement orreceipt from your landlord. The leaseagreement(s), rent receipt(s), or statementmust be signed by the landlord andinclude his/her tax identification or social

Real Estate Tax Worksheet1. Enter the total real estate tax you paid (exclude special assessments listed

on your receipt). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ____________

2. If your home or farm has more than five acres, enter percentage from Form 948,Assessor’s Certification. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________%

3. If you own a mobile home, enter the percentage of tax that applies to your mobile home (exclude automotive or other personal property tax). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________%

4. If part of your home is used for rental or business purposes, enter the percentageyou use as your home. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________%

5. Total — multiply Line 1 by the percentage you listed above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ ____________

6. If you shared your residence with relatives and/or friends (other than your spouse orchildren under 18), enter the percentage of the home you occupy.Additional persons sharing home/percentage to be entered:

1 (50%) 2 (33%) 3 (25%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________%

7. To reduce your tax, multiply the total real estate tax on Line 5 above by thepercentage listed on Line 6 above and enter the result on Form MO-PTS, Line 11. . . . . . . . . . . . . . . . . . . . . .$ ____________

Helpful HintDon’t forget if you shared yourresidence with relatives and/or friends(other than your spouse or childrenunder 18), you must reduce the totaltax paid for the home you occupy.See worksheet below.

Helpful HintIf your rent is more than 60 percent ofyour income, you may qualify forhousing assistance and you may beclaiming the portion of your rent paidby a housing assistance program.Please claim only the amount of rentyou pay or your refund will be delayed.

Helpful HintIf you have paid real estate taxes for aprior year, you must file a claim forthat year.

Helpful Hints• Supplemental security income (SSI)

is paid by the Social Security Administration. You have to requestan SSI form indicating total benefitsreceived from your local socialsecurity office. The form should beeither stamped or signed by theSocial Security Administration. Ifyou have minor children whoreceive SSI benefits, the children donot qualify for a credit. However, ifyou qualify for a credit, you mustinclude the children’s SSI benefitson Line 6.

• If you receive temporary assistancefrom the Department of FamilyServices (DFS), you must includeALL cash benefits received for yourENTIRE family. The Department ofRevenue verifies this informationand failure to include total benefitsmay delay your refund and preventyou from qualifying in the future.

14

security number and phone number.Copies of cancelled checks (front andback) will be accepted if your landlordwill not provide a lease agreement, rentreceipts, or statement.

LINE 14 — PROPERTY

TAX CREDITApply Lines 10 and 13 to the PropertyTax Refund Chart on pages 36 and 37 todetermine the amount of your property taxcredit.

Social security numbers must be included on your Missouriindividual income tax return. Such numbers are used primarilyto administer and enforce the Income Tax, Sales and Use Tax,Property Tax Relief, as well as to exchange tax information withthe U.S. Internal Revenue Service, other states, and theMultistate Tax Commission (Chapters 32 and 143, RSMo). Inaddition, statutorily provided non-tax uses are: (1) to provideinformation to the Department of Higher Education with respectto applicants for financial assistance under Chapter 173, RSMo;

and (2) to offset refunds against amounts due to a state agencyby a person or entity (Chapter 143, RSMo). Informationfurnished to other agencies or persons shall be used solely forthe purpose of administering tax laws or the specific lawsadministered by the person having the statutory right to obtain itas indicated above. (For the Department of Revenue’s authorityto prescribe forms and to require furnishing of social securitynumbers, see Chapters 135, 143, and 144, RSMo.)

Federal Privacy Act Information

STEP 1Enter all information requested on Lines1–6. If rent is paid to a relative, the rela-tionship to the landlord must be indicatedon Line 1. If individuals other than yourselfand your spouse (if applicable) reside at theaddress and are age 18 or older, enter thenumber on Line 4.

STEP 2Enter on Line 7 the gross rent paid.Exclude rent paid for any portion of yourhome used in the production of income,and the rent paid for surrounding landwith attachments not necessary nor main-tained for homestead purposes. Also,exclude any rent paid to your landlord onyour behalf by any organization.

Helpful HintYour property tax refund is figured bycomparing your total income receivedto 20 percent of your net rent paid orreal estate tax paid. To make thecomparison and determine yourrefund, use the 2002 Property TaxRefund Chart on pages 36 and 37.Lines are provided on the chart to helpyou figure this amount.

Example: Ruth paid $800 in real estatetax and her total household incomewas $14,000. Ruth will apply her taxpaid and her total household incometo the chart to figure out her refundamount. Since the maximum credit is$750, Ruth will actually use $750 andher total household income of $14,000to make the comparison. When usingthe chart, Ruth finds where $14,000and $750 “meet” to figure her refund.The two numbers “meet” on the chartwhere the refund amount is $702.Ruth will get a $702 refund for the realestate tax she paid.

Information toComplete

Form MO-CRP

STEP 3If you were a resident of a nursing homeor boarding home during 2002, use theapplicable percentage on Line 8. If youlive in a hotel and meals are included inyour rent payment, enter 50 percent;otherwise enter 100 percent. If you shareyour home with relatives and/or friends,enter the appropriate percentage of yourhome you occupied. If none of the reduc-tions apply to you, enter 100 percent onLine 8.

STEP 4Multiply Line 7 by the percentage on Line8. Enter this amount on Form MO-CRP,Line 9 and on Form MO-PTS, Line 12 (firstbox).

15

225

200

175

150

125

100

7550

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225

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25

725

700

675

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750

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500

475

450

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325

300

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729

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.

17

• New or Expanded Business Facility Credit — contact theIncentives Section, P.O. Box 118, Jefferson City, MO 65102-0118, call (573) 751-0717, or via the Internet at:www.ded.state.mo.us

• Development Reserve Credit — contact the Missouri Develop-ment Finance Board, P.O. Box 567, Jefferson City, MO 65102-0567, or call (573) 751-8479

• Infrastructure Development Credit — contact the MissouriDevelopment Finance Board, P.O. Box 567, Jefferson City,MO 65102-0567, or call (573) 751-8479

• Export Finance Credit — contact the Missouri DevelopmentFinance Board, P.O. Box 567, Jefferson City, MO 65102-0567,or call (573) 751-8479

• Missouri Low Income Housing Credit — contact the MissouriHousing Development Commission, 3435 Broadway, KansasCity, MO 64111, call (816) 759-6668, or via the Internet at:www.mhdc.com

• Missouri Business Modernization and Technology (SeedCapital) Credit — contact the Office of Business Finance, P.O.Box 118, Jefferson City, MO 65102-0118, or call (573) 522-5829

• Neighborhood Assistance Credit — contact the CommunityDevelopment Group, P.O. Box 118, Jefferson City, MO 65102-0118, call (573) 522-2629, or via the Internet at:www.ded.state.mo.us

• Affordable Housing Assistance Credit — contact the MissouriHousing Development Commission, 3435 Broadway, KansasCity, MO 64111, call (816) 759-6662, or via the Internet at:www.mhdc.com

• Special Needs Adoption Credit — contact the MissouriDepartment of Revenue, P.O. Box 371, Jefferson City, MO65105-0371, call (573) 522-2089, or via the Internet at:www.dor.state.mo.us/tax

• Enterprise Zone Credit — contact the Incentives Section, P.O.Box 118, Jefferson City, MO 65102-0118, call (573) 751-0717, or via the Internet at: www.ded.state.mo.us

• Small Business Incubator Credit — contact the Office ofBusiness Finance, P.O. Box 118, Jefferson City, MO 65102-0118, call (573) 751-0295, or send an e-mail to:lschenewerk@ded.state.mo.us

• Small Business Investment (Capital) Credit — contact theOffice of Business Finance, P.O. Box 118, Jefferson City, MO65102-0118, or call (573) 751-0295

• Community Bank Investment Credit — contact theCommunity Development Group, P.O. Box 118, Jefferson City,MO 65102-0118, call (573) 751-9051, or via the Internet at:www.ded.state.mo.us

• Qualified Research Expense Credit — contact the Office ofBusiness Finance, P.O. Box 118, Jefferson City, MO 65102-0118, or call (573) 522-5821

• Higher Education Scholarship Fund Credit — contact the Mis-souri Department of Higher Education, P.O. Box 6730, JeffersonCity, MO 65102, call (573) 751-3940 or (800) 473-6757

• Brownfield “Jobs and Investment” Credit — contact theMissouri Department of Economic Development, IncentivesSection, P.O. Box 1157, Jefferson City, MO 65102-0118, call(573) 522-8004, or via the Internet at:www.ded.state.mo.us

• Youth Opportunities Credit — contact the CommunityDevelopment Group, P.O. Box 118, Jefferson City, MO 65102-0118, call (573) 751-4539, or via the Internet at:www.ded.state.mo.us

• Processed Wood Energy Credit — contact the Missouri EnergyCenter, P.O. Box 176, Jefferson City, MO 65102-0176, call(573) 751-3443, or via the Internet at:www.dnr.state.mo.us/energy/homeec.htm

• Missouri Business Use Incentives for Large-ScaleDevelopment Build Tax Credit (BUC) — contact the MissouriDepartment of Economic Development, Incentives Section,Business Expansion and Attraction, P.O. Box 118, JeffersonCity, MO 65102, or call (573) 751-0717

• Maternity Home Credit — contact the Missouri Department ofSocial Services, P.O. Box 88, Jefferson City, MO 65103, or call(573) 751-8934

• Shelter for Victims of Domestic Violence Credit — contact theMissouri Department of Public Safety, P.O. Box 749, JeffersonCity, MO 65102-0749, or call (573) 751-4905

• Historic Preservation Credit — contact the Missouri Depart-ment of Economic Development, Community DevelopmentProgram, P.O. Box 118, Jefferson City, MO 65102-0118, call(573) 522-2635, or via the Internet at: www.ded.state.mo.us

• Sponsorship and Mentoring Program Credit — contact the Mis-souri Department of Elementary and Secondary Education, P.O.Box 480, Jefferson City, MO 65102-0480, or call (573) 751-4192

• Charcoal Producers Credit — contact the MissouriDepartment of Natural Resources, P.O. Box 176, Jefferson City,MO 65102-0176, or call (573) 751-4817

• Film Production Credit — contact the Missouri Film Commis-sion, P.O. Box 118, Jefferson City, MO 65102, call (573) 751-9050, contact the Incentives Section at (573) 751-0717, or viathe Internet at: www.ded.state.mo.us

• Wine and Grape Production Credit — contact the Office ofBusiness Finance, P.O. Box 118, Jefferson City, MO 65102,call (573) 522-5821, or via the Internet at:www.ded.state.mo.us

• Rebuilding Communities Credit — contact the Business In-centives Section, P.O. Box 118, Jefferson City, MO 65102,call (573) 751-3181, or via the Internet at: www.ded.state.mo.us

• Skills Development Credit — contact the Employer RelationsSection, P.O. Box 1087, Jefferson City, MO 65102-1087, call(573) 526-8254, or via the Internet at: www.ded.state.mo.us

• Advantage Missouri Credit — contact the Missouri Depart-ment of Revenue, P.O. Box 3365, Jefferson City, MO 65105-3365, call (573) 751-5819, or via the Internet at:www.dor.state.mo.us/tax

• Dry Fire Hydrant Credit — contact the Department ofEconomic Development, Community Development Group,P.O. Box 118, Jefferson City, MO 65102-0118, call (573) 526-5417, or via the Internet at: www.ded.state.mo.us

• Agricultural Product Utilization Contributor Credit — contactthe Missouri Agricultural and Small Business DevelopmentAuthority, P.O. Box 630, Jefferson City, MO 65102-0630, call(573) 751-2129, or via the Internet at:www.mda.state.mo.us

• New Generation Cooperative Incentive Credit — contact theMissouri Agricultural and Small Business DevelopmentAuthority, P.O. Box 630, Jefferson City, MO 65102, call (573)751-2129, or via the Internet at: www.mda.state.mo.us

Tax Credits

• Mature Worker Childcare Program Credit — contact theDepartment of Economic Development, P.O. Box 1087,Jefferson City, MO 65102, call (573) 526-8254, or via theInternet at: www.ded.state.mo.us

• Rebuilding Communities and Neighborhood Preservation ActCredit — contact the Missouri Community DevelopmentGroup, P.O. Box 118, Jefferson City, MO 65102-0118, call(573) 522-8004, or via the Internet at:www.ded.state.mo.us

• Transportation Development Credit — contact the MissouriCommunity Development Group, P.O. Box 118, Jefferson City,MO 65102-0118, call (573) 751-7542, or via the Internet at:www.ded.state.mo.us

• Demolition Credit — contact the Missouri Department of Eco-nomic Development, Incentives Section, P.O. Box 1157, Jeffer-son City, MO 65102-1157, call (573) 522-8004, or via theInternet at: www.ded.state.mo.us

• Bank Tax Credit for S Corporation Shareholders — contactthe Missouri Department of Revenue, P.O. Box 371, JeffersonCity, MO 65105, call (573) 526-8733, or via the Internet at:www.dor.state.mo.us/tax

• Family Development Account Credit — contact the Depart-ment of Economic Development, Community DevelopmentGroup, P.O. Box 118, Jefferson City, MO 65102, call (573) 526-5417, or via the Internet at: www.ded.state.mo.us

• New Enterprise Creation Credit — contact the Department ofEconomic Development, Office of Business Finance, P.O.Box 118, Jefferson City, MO 65102-0118, call (573) 522-5821, or via the Internet at: www.ded.state.mo.us

• Remediation Credit — contact the Department of EconomicDevelopment, Incentives Program, P.O. Box 118, JeffersonCity, MO 65102-0118, call (573) 751-0717, or via the Internetat: www.ded.state.mo.us

• Disabled Access Credit — contact the Missouri Department ofRevenue, P.O. Box 371, Jefferson City, MO 65105-0371, call(573) 522-2089, or via the Internet at: www.dor.state.mo.us/tax

• Shared Care Tax Credit — contact the Missouri Department ofHealth and Senior Services, P.O. Box 570, Jefferson City, MO65102-0570, call (800) 235-5503, or via the Internet at:www.dor.state.mo.us/tax

18

2002 MISSOURI SCHOOLDISTRICT NUMBERS

Your Missouri school district number must be entered on your incometax return. This information is supplied to the State Department ofElementary and Secondary Education and is used in determining theamount of state aid to your school district.Enter the number of the public school district where your residence islocated.The Missouri public school district names and numbers are listed alpha-betically by school district name. Generally, the name of your publicschool district is also the name of the city, town, or village where yourpublic school is located.Do not write the name of the school district on the return. Enter only thenumber of the district in the following list. For example:

• All public schools located in the City of Springfield are in“Springfield R-XII” School District, and No. “475” should beentered in the space provided.

• All public schools located in the City of Columbia are in“Columbia 93” School District, and No. “098” should be enteredin the spaces provided.

The following should be considered in determining your public schooldistrict number:

1. Determine your public school district at the time of completingyour return.

2. If you live in one school district and work or have a permanent ortemporary mailing address in another, enter the district numberwhere you live.

3. If you are in military service or a student temporarily living andworking away from your permanent residence, enter the districtnumber of your permanent residence.

4. If you were a part-year resident of Missouri, enter the school districtnumber of your residence while living in Missouri.

5. If you are a “nonresident” of Missouri, your school district numberis “347”.

If you are unable to determine your school district number from theseinstructions, call the public elementary or public high school of yourschool district.

Adair Co. R-I (Novinger). . 365Adair Co. R-II (Brashear). . 045Adrian R-III . . . . . . . . . . . 001Advance R-IV . . . . . . . . . . 002Affton 101 . . . . . . . . . . . . 003Albany R-III . . . . . . . . . . . 004Altenburg 48 . . . . . . . . . . 005Alton R-IV . . . . . . . . . . . . 006Appleton City R-II . . . . . . 008Arcadia Valley R-II

(Ironton) . . . . . . . . . . . . 009Ash Grove R-IV . . . . . . . . 011Atlanta C-3 . . . . . . . . . . . . 012Aurora R-VIII . . . . . . . . . . 013Ava R-I . . . . . . . . . . . . . . . 014Avenue City R-IX . . . . . . . 015Avilla R-XIII . . . . . . . . . . . 016

Bakersfield R-IV . . . . . . . . 017Ballard R-II . . . . . . . . . . . . 018Bayless . . . . . . . . . . . . . . . 019Bell City R-II . . . . . . . . . . . 020Belleview R-III . . . . . . . . . 022Belton 124 . . . . . . . . . . . . 023Bernie R-XIII . . . . . . . . . . . 025Bevier C-4 . . . . . . . . . . . . 026Billings R-IV . . . . . . . . . . . 029Bismarck R-V . . . . . . . . . . 030Blackwater R-II . . . . . . . . . 031Bloomfield R-XIV . . . . . . . 033Blue Eye R-V . . . . . . . . . . 034Blue Springs R-IV . . . . . . . 035Bolivar R-I . . . . . . . . . . . . 037Boncl R-X . . . . . . . . . . . . . 038Boone Co. R-IV

(Hallsville) . . . . . . . . . . . 186Boonville R-I . . . . . . . . . . 039Bosworth R-V . . . . . . . . . . 040Bowling Green R-I . . . . . . 042Bradleyville R-I . . . . . . . . 043Branson R-IV . . . . . . . . . . 044Braymer C-4 . . . . . . . . . . . 046Breckenridge R-I . . . . . . . 047Brentwood . . . . . . . . . . . . 048Bronaugh R-VII . . . . . . . . 049Brookfield R-III . . . . . . . . . 050Brunswick R-II . . . . . . . . . 052Buchanan Co. R-IV

(DeKalb) . . . . . . . . . . . . 115Bucklin R-II . . . . . . . . . . . 053Bunker R-III . . . . . . . . . . . 055Butler R-V . . . . . . . . . . . . 056

Cabool R-IV . . . . . . . . . . . 057

Cainsville R-I . . . . . . . . . . 058Calhoun R-VIII . . . . . . . . . 059Callao C-8 . . . . . . . . . . . . 061Camdenton R-III . . . . . . . . 062Cameron R-I . . . . . . . . . . . 063Campbell R-II . . . . . . . . . . 064Canton R-V . . . . . . . . . . . 065Cape Girardeau 63 . . . . . 066Carl Junction R-I . . . . . . . 067Carrollton R-VII . . . . . . . . 068Carthage R-IX . . . . . . . . . . 069Caruthersville 18 . . . . . . . 070Cass Co. R-V . . . . . . . . . . 010Cassville R-IV . . . . . . . . . . 071Center 58

(Jackson County) . . . . . . 074Centerville R-I . . . . . . . . . 077Central R-III (Park Hills) . . 480Centralia R-VI . . . . . . . . . 079Chadwick R-I . . . . . . . . . . 080Chaffee R-II . . . . . . . . . . . 081Charleston R-I . . . . . . . . . 083Chilhowee R-IV . . . . . . . . 084Chillicothe R-II . . . . . . . . . 085Clark Co. R-I (Kahoka) . . . 230Clarksburg C-2 . . . . . . . . . 087Clarkton C-4 . . . . . . . . . . 088Clayton . . . . . . . . . . . . . . 089Clearwater R-I . . . . . . . . . 090Clever R-V . . . . . . . . . . . . 091Climax Springs R-IV . . . . . 092Clinton . . . . . . . . . . . . . . . 093Clinton Co. R-III

(Plattsburg) . . . . . . . . . . . 397Cole Camp R-I . . . . . . . . . 096Cole Co. R-I

(Russellville) . . . . . . . . . 432Cole Co. R-II

(RFD, Jefferson City) . . . 097Cole Co. R-V (Eugene) . . . 136Columbia 93 . . . . . . . . . . 098Community R-VI . . . . . . . 099Concordia R-II . . . . . . . . . 101Cooper Co. R-IV

(Bunceton) . . . . . . . . . . . 054Cooter R-IV . . . . . . . . . . . 103Couch R-I . . . . . . . . . . . . . 104Cowgill R-VI . . . . . . . . . . 105Craig R-III . . . . . . . . . . . . . 106Crane R-III . . . . . . . . . . . . 107Crawford Co. R-I

(Bourbon) . . . . . . . . . . . 041Crawford Co. R-II (Cuba) . 108Crocker R-II . . . . . . . . . . . 109

Crystal City 47 . . . . . . . . . 110

Dadeville R-II . . . . . . . . . . 111Dallas Co. R-I (Buffalo) . . 112Davis R-XII . . . . . . . . . . . . 113Delta C-7 (Deering) . . . . . 385Delta R-V . . . . . . . . . . . . . 116Dent-Phelps R-III

(RFD, Salem) . . . . . . . . . 117DeSoto 73 . . . . . . . . . . . . 114Dexter R-XI . . . . . . . . . . . 118Diamond R-IV . . . . . . . . . 119Dixon R-I . . . . . . . . . . . . . 120Doniphan R-I . . . . . . . . . . 121Dora R-III . . . . . . . . . . . . . 122Drexel R-IV . . . . . . . . . . . 123Dunklin R-V

(Jefferson Co.) . . . . . . . . 124

East Buchanan Co. C-I (Gower) . . . . . . . . . . . . . 125

East Carter Co. R-II (Ellsinore) . . . . . . . . . . . 126

East Lynne 40 . . . . . . . . . . 127East Newton Co. R-VI . . . 128East Prairie R-II . . . . . . . . . 129El Dorado Springs R-II . . . 131Eldon R-I . . . . . . . . . . . . . 132Elsberry R-II . . . . . . . . . . . 134Eminence R-I . . . . . . . . . . 135Everton R-III . . . . . . . . . . . 137Excelsior Springs 40 . . . . . 138Exeter R-VI . . . . . . . . . . . . 139

Fair Grove R-X . . . . . . . . . 140Fair Play R-II . . . . . . . . . . 141Fairfax R-III . . . . . . . . . . . . 142Fairview R-XI . . . . . . . . . . 144Farmington R-VII . . . . . . . 146Fayette R-III . . . . . . . . . . . 147Ferguson–Florissant R-II . . 148Festus R-VI . . . . . . . . . . . . 149Fordland R-III . . . . . . . . . . 151Forsyth R-III . . . . . . . . . . . 152Fort Osage R-I (Route 2,

Independence) . . . . . . . 153Fort Zumwalt R-II . . . . . . . 154Fox C-6 (Arnold) . . . . . . . 155Francis–Howell (R-III) . . . 156Franklin Co. R-II

(RFD, New Haven) . . . . 157Fredericktown R-I . . . . . . 158Fulton 58 . . . . . . . . . . . . . 159

Gainesville R-V . . . . . . . . 160

Galena R-II . . . . . . . . . . . . 161Gallatin R-V . . . . . . . . . .. 162Gasconade C-4 (Falcon) . . 163Gasconade Co. R-I

(Hermann) . . . . . . . . . . . 197Gasconade Co. R-II

(Owensville) . . . . . . . . . 376Gideon 37 . . . . . . . . . . . . 165Gilliam C-4 . . . . . . . . . . . 166Gilman City R-IV . . . . . . . 167Glenwood R-VIII . . . . . . . 169Golden City R-III . . . . . . . 171Gorin R-III . . . . . . . . . . . . 172Grain Valley R-V . . . . . . . 173Grandview C-4

(Jackson Co.) . . . . . . . . . 174Grandview R-II

(Jefferson Co.) . . . . . . . . 175Green City R-I . . . . . . . . . 177Green Forest R-II . . . . . . . 178Green Ridge R-VIII . . . . . . 179Greene Co. R-VIII

(Rogersville) . . . . . . . . . 277Greenfield R-IV . . . . . . . . 180Greenville R-II . . . . . . . . . 181Grundy Co. R-V (Galt) . . . 182

Hale R-I . . . . . . . . . . . . . . 184Halfway R-III . . . . . . . . . . 185Hamilton R-II . . . . . . . . . . 187Hancock Place . . . . . . . . . 188Hannibal 60 . . . . . . . . . . . 189Hardeman R-X . . . . . . . . . 190Hardin-Central C-2 . . . . . 191Harrisburg R-VIII . . . . . . . 192Harrisonville R-IX . . . . . . 193Hartville R-II . . . . . . . . . . 194Hayti R-II . . . . . . . . . . . . . 195Hazelwood . . . . . . . . . . . 196Henry Co. R-I (Windsor) . 553Hermitage R-IV . . . . . . . . 198Hickman Mills C-1 . . . . . . 200Hickory Co. R-I

(Urbana) . . . . . . . . . . . . 201Higbee R-VIII . . . . . . . . . . 202High Point R-III . . . . . . . . 203Hillsboro R-III . . . . . . . . . 204Holcomb R-III . . . . . . . . . 205Holden R-III . . . . . . . . . . . 206Holliday C-2 . . . . . . . . . . 207Hollister R-V . . . . . . . . . . 208Houston R-I . . . . . . . . . . . 209Howard Co. R-II

(Glasgow) . . . . . . . . . . . 168

Howell Valley R-I . . . . . . 210Hudson R-IX . . . . . . . . . . 211Humansville R-IV . . . . . . . 212Hume R-VIII . . . . . . . . . . . 213Hurley R-I . . . . . . . . . . . . 214

Iberia R-V . . . . . . . . . . . . . 215Independence 30 . . . . . . . 217Iron Co. C-4 (Viburnum) . 218

Jackson R-II . . . . . . . . . . . 219Jasper Co. R-V . . . . . . . . . 222Jefferson C-123

(Nodaway Co.) . . . . . . . 223Jefferson City . . . . . . . . . . 224Jefferson Co. R-VII

(RFD, Festus) . . . . . . . . . 225Jennings . . . . . . . . . . . . . . 227Johnson Co. R-VII . . . . . . 571Joplin R-VIII . . . . . . . . . . . 228Junction Hill C-12 . . . . . . 229

Kansas City 33 . . . . . . . . . 231Kearney R-I . . . . . . . . . . .. 232Kelso C-7 . . . . . . . . . . . . . 233Kennett 39 . . . . . . . . . . . . 234Keytesville R-III . . . . . . . . 235King City R-I . . . . . . . . . . . 236Kingston K-14

(Washington Co.) . . . . . 237Kingston 42 (Caldwell

Co.) . . . . . . . . . . . . . . . . 238Kingsville R-I . . . . . . . . . . 239Kirbyville R-VI . . . . . . . . . 240Kirksville R-III . . . . . . . . . . 241Kirkwood R-VII . . . . . . . . 242Knob Noster R-VIII . . . . . . 244Knox Co. R-I (Edina) . . . . . 245

Laclede Co. C-5 (RFD, Lebanon) . . . . . . . 247

Laclede Co. R-I (Conway) . 102Ladue (St. Louis Co.) . . . . 248Lafayette Co. C-1

(Higginsville) . . . . . . . . . 249Lakeland R-III

(Deepwater) . . . . . . . . . 251Lamar R-I . . . . . . . . . . . . . 252LaMonte R-IV . . . . . . . . . . 253LaPlata R-II . . . . . . . . . . . . 285Laquey R-V . . . . . . . . . . . 254Laredo R-VII . . . . . . . . . . . 255Lathrop R-II . . . . . . . . . . . 257Lawson R-XIV . . . . . . . . . 258

NAME NUMBER NAME NUMBER NAME NUMBER NAME NUMBER NAME NUMBER

19

Lebanon R-III . . . . . . . . . . 260Lee’s Summit R-VII . . . . . . 261Leesville R-IX . . . . . . . . . . 262Leeton R-X . . . . . . . . . . . . 263Leopold R-III . . . . . . . . . . 264Lesterville R-IV . . . . . . . . . 265Lewis Co. C-1

(Ewing) . . . . . . . . . . . . . 266Lexington R-V . . . . . . . . . 267Liberal R-II . . . . . . . . . . . . 268Liberty 53 . . . . . . . . . . . . . 269Licking R-VIII . . . . . . . . . . 271Lincoln R-II . . . . . . . . . . . 272Lindbergh R-VIII . . . . . . . . 273Linn Co. R-I (Purdin) . . . . 572Livingston Co. R-III

(Chula) . . . . . . . . . . . . . 275Lockwood R-I . . . . . . . . . 276Lone Jack C-6 . . . . . . . . . 278Lonedell R-XIV . . . . . . . . . 279Louisiana R-II . . . . . . . . . . 280Luray 33 . . . . . . . . . . . . . . 281Lutie R-VI . . . . . . . . . . . . . 282

Macks Creek R-V . . . . . . . 283Macon Co. R-I

(Macon) . . . . . . . . . . . . 284Macon Co. R-IV

(New Cambria) . . . . . . . 286Madison C-3 . . . . . . . . . . 287Malden R-I . . . . . . . . . . . . 288Malta Bend R-V . . . . . . . . 289Manes R-V . . . . . . . . . . . . 290Mansfield R-IV . . . . . . . . . 291Maplewood-Richmond

Heights . . . . . . . . . . . . . 292Marceline R-V . . . . . . . . . 293Maries Co. R-I (Vienna) . . 524Maries Co. R-II (Belle) . . . 021Marion C. Early R-V

(Morrisville) . . . . . . . . . . 294Marion Co. R-II . . . . . . . . 295Marionville R-IX . . . . . . . . 296Mark Twain R-VIII . . . . . . 297Marquand-Zion R-VI . . . . 298Marshall . . . . . . . . . . . . . . 299Marshfield R-I . . . . . . . . . 300Maryville R-II . . . . . . . . . . 302Maysville R-I . . . . . . . . . . 303McDonald Co. R-I

(Anderson) . . . . . . . . . . 304Meadow Heights R-II . . . . 305Meadville R-IV . . . . . . . . . 306Mehlville R-IX . . . . . . . . . 307Meramec Valley R-III . . . . 308Mexico 59 . . . . . . . . . . . . 310Miami R-I (Bates Co.) . . . . 311Miami R-I (Saline Co.) . . . 312Mid-Buchanan Co. R-V

(Faucett) . . . . . . . . . . . . 313Middle Grove C-1 . . . . . . 314Midway R-I . . . . . . . . . . . 316Milan C-2 . . . . . . . . . . . . . 317Miller R-II . . . . . . . . . . . . . 318Miller Co. R-III

(Tuscumbia) . . . . . . . . . 511Mirabile C-1 . . . . . . . . . . . 319Missouri City 56 . . . . . . . . 320Moberly . . . . . . . . . . . . . . 321Monett R-I . . . . . . . . . . . . 322Moniteau Co. C-I

(Jamestown) . . . . . . . . . 221Moniteau Co. R-I

(California) . . . . . . . . . . 060Moniteau Co. R-V

(Latham) . . . . . . . . . . . . 256Moniteau Co. R-VI

(Tipton) . . . . . . . . . . . . 507Monroe City R-I . . . . . . . . 323Montgomery Co. R-II

(Montgomery City) . . . . 324Montrose R-XIV . . . . . . . . 325Morgan Co. R-I (Stover) . . 491Morgan Co. R-II

(Versailles) . . . . . . . . . . 523Mound City R-II . . . . . . . . 327Mountain Grove R-III . . . . 328Mountain View-Birch

Tree R-III . . . . . . . . . . . . 329Mt. Vernon R-V . . . . . . . . 330

Naylor R-II . . . . . . . . . . . . 331Neelyville R-IV . . . . . . . . . 332Nell Holcomb R-IV . . . . . 333Neosho R-V . . . . . . . . . . . 334Nevada R-V . . . . . . . . . . . 335New Bloomfield R-III . . . . 336New Franklin R-I . . . . . . . 337New Haven (Franklin

Co.) . . . . . . . . . . . . . . . . 338New Madrid Co. R-I . . . . 340New York R-IV . . . . . . . . . 341Newburg R-II . . . . . . . . . . 342Newtown-Harris R-III . . . . 343Niangua R-V . . . . . . . . . . 344Nixa R-II . . . . . . . . . . . . .. 345Nodaway-Holt R-VII

(Graham) . . . . . . . . . . . 346Nonresident . . . . . . . . . . . 347Norborne R-VIII . . . . . . . . 348Normandy . . . . . . . . . . . . 349North Andrew Co. R-VI

(Rosendale) . . . . . . . . . . 350North Callaway R-I

(Kingdom City) . . . . . . . 351North Daviess R-III . . . . . . 220North Harrison R-III

(Eagleville) . . . . . . . . . . 353North Kansas City 74 . . . . 354North Mercer Co. R-III

(Mercer) . . . . . . . . . . . . 355North Nodaway Co. R-VI

(Hopkins) . . . . . . . . . . . 356North Pemiscot Co. R-I

(Wardell) . . . . . . . . . . . . 357North Platte Co. R-I

(Dearborn) . . . . . . . . . . 358North St. Francois Co. R-I

(Bonne Terre) . . . . . . . . 352North Wood R-IV . . . . . . . 359Northeast Nodaway Co. R-V

(Ravenwood) . . . . . . . . . 360Northeast Randolph Co. R-IV

(Cairo) . . . . . . . . . . . . . . 361Northeast Vernon Co. R-I

(Walker) . . . . . . . . . . . . 526Northwest R-I

(High Ridge) . . . . . . . . . 362Northwestern R-I

(Mendon) . . . . . . . . . . . 363Norwood R-I . . . . . . . . . . 364

Oak Grove R-VI . . . . . . . . 366Oak Hill R-I . . . . . . . . . . . 367Oak Ridge R-VI . . . . . . . . 368Odessa R-VII . . . . . . . . . . 369Oran R-III . . . . . . . . . . . . . 370Orearville R-IV . . . . . . . . . 371Oregon-HowelI R-III . . . . 246Orrick R-XI . . . . . . . . . . . . 372Osage Co. R-I (Chamois) . 082Osage Co. R-II (Linn) . . . . 274Osage Co. R-III

(Westphalia) . . . . . . . . . 544

Osborn R-O . . . . . . . . . . . 373Osceola . . . . . . . . . . . . . . 374Otterville R-VI . . . . . . . . . 375Ozark R-VI . . . . . . . . . . . . 377

Palmyra R-I . . . . . . . . . . . 378Paris R-II . . . . . . . . . . . . . . 379Park Hill . . . . . . . . . . . . . 380Parkway C-2 . . . . . . . . . . 381Pattonsburg R-II . . . . . . . . 382Pattonville R-III . . . . . . . . 383Pemiscot Co. R-III

(RFD, Caruthersville) . . . 386Pemiscot Co. Special

School Dist. . . . . . . . . . 576Perry Co. 32 . . . . . . . . . . . 387Pettis Co. R-V

(Hughesville) . . . . . . . . . 389Pettis Co. R-XII

(RFD, Sedalia) . . . . . . . . 390Phelps Co. R-III

(Edgar Springs) . . . . . . . 130Pierce City R-VI . . . . . . . . 391Pike Co. R-III (Clarksville) . 392Pilot Grove C-4 . . . . . . . . 393Plainview R-VIII . . . . . . . . 394Plato R-V . . . . . . . . . . . . . 395Platte Co. R-III

(Platte City) . . . . . . . . . . 396Pleasant Hill R-III . . . . . . . 398Pleasant Hope R-VI . . . . . 399Pleasant View R-VI . . . . . 400Polo R-VII . . . . . . . . . . . . 401Poplar Bluff R-I . . . . . . . . . 402Portageville . . . . . . . . . . . 574Potosi R-III . . . . . . . . . . . . 403Prairie Home R-V . . . . . . . 404Princeton R-V . . . . . . . . . 405Pulaski Co. R-IV

(Richland) . . . . . . . . . . . 420Purdy R-II . . . . . . . . . . . . . 406Putnam Co R-1 . . . . . . . . 516Puxico R-VIII . . . . . . . . . . 407

Ralls Co. R-II (Center) . . . . 408Raymondville R-VII . . . . . 410Raymore-Peculiar R-II . . . 411Raytown C-2 . . . . . . . . . . 412Reeds Spring R-IV . . . . . . 413Renick R-V . . . . . . . . . . . . 414Republic R-III

(Republic) . . . . . . . . . . . 415Revere C-3 . . . . . . . . . . . . 416Rich Hill R-IV . . . . . . . . . . 417Richards R-V . . . . . . . . . . 418Richland R-I

(Stoddard Co.) . . . . . . . . 419Richmond R-XVI . . . . . . . 421Richwoods R-VII . . . . . . . 422Ridgeway R-V . . . . . . . . . 423Ripley Co. R-III

(Gatewood) . . . . . . . . . . 164 Ripley Co. R-IV

(RFD, Doniphan) . . . . . . 424Risco R-II . . . . . . . . . . . . . 425Ritenour . . . . . . . . . . . . . . 426Riverview Gardens . . . . . . 427Rock Port R-II . . . . . . . . . . 428Rockwood R-VI . . . . . . . . 429Rolla 31 . . . . . . . . . . . . . . 430Roscoe C-I . . . . . . . . . . . . 431

Salem R-80 . . . . . . . . . . . 434Salisbury R-IV . . . . . . . . . 435Santa Fe R-X

(Alma) . . . . . . . . . . . . . . 250Sarcoxie R-II . . . . . . . . . . . 436

Savannah R-III . . . . . . . . . 437School of the Osage R-II . . 439Schuyler Co. R-I . . . . . . . . 440Scotland Co. R-I

(Memphis) . . . . . . . . . . . 441Scott City R-I . . . . . . . . . . 573Scott Co. Central

(Sikeston) . . . . . . . . . . . 443Scott Co. R-IV (Benton) . . 442Sedalia 200 . . . . . . . . . . . 444Senath Hornesville C-8 . . 445Seneca R-VII . . . . . . . . . . 446Seymour R-II . . . . . . . . . . 447Shawnee R-III . . . . . . . . . . 448Shelby Co. C-1

(Shelbyville) . . . . . . . . . 449Shelby Co. R-IV

(Shelbina) . . . . . . . . . . . 450Sheldon R-VIII . . . . . . . . . 451Shell Knob 78 . . . . . . . . . 452Sherwood Cass R-VIII

(Creighton) . . . . . . . . . . 453Sikeston R-VI . . . . . . . . . . 454Silex R-I . . . . . . . . . . . . . . 455Skyline R-II . . . . . . . . . . . . 456Slater . . . . . . . . . . . . . . . . 457Smithton R-VI . . . . . . . . . . 458Smithville R-II . . . . . . . . . 459South Callaway R-II

(Mokane) . . . . . . . . . . . . 460South Harrison Co. R-II

(Bethany) . . . . . . . . . . . . 461South Holt Co. R-I

(Oregon) . . . . . . . . . . . . 462South Iron Co. R-I

(Annapolis) . . . . . . . . . . 463South Nodaway Co. R-IV

(Barnard) . . . . . . . . . . . . 464South Pemiscot Co. R-V

(Steele) . . . . . . . . . . . . . 465Southern Boone Co. R-I . 466Southern Reynolds Co.

R-II . . . . . . . . . . . . . . . . 467Southland C-9

(Cardwell) . . . . . . . . . . . 468Southwest Livingston Co.

R-I . . . . . . . . . . . . . . . . . 469Southwest R-V

(Barry Co.) . . . . . . . . . . . 470Sparta R-III . . . . . . . . . . . . 471Special School District of

St. Louis . . . . . . . . . . . . 577Spickard R-II . . . . . . . . . . 472Spokane R-VII . . . . . . . . . 473Spring Bluff R-XV . . . . . . . 474Springfield R-XII . . . . . . . . 475St. Charles Co. R-V

(Orchard Farm) . . . . . . . 477St. Charles R-VI . . . . . . . . 476St. Clair R-XIII . . . . . . . . . 478St. Elizabeth R-IV . . . . . . . 479St. James R-I . . . . . . . . . . . 481St. Joseph . . . . . . . . . . . . . 482St. Louis Career

Education . . . . . . . . . . . 578St. Louis City . . . . . . . . . . 483Stanberry R-II . . . . . . . . . . 484Ste. Genevieve Co. R-II . . 485Steelville R-III . . . . . . . . . . 486Stet R-XV . . . . . . . . . . . . . 487Stewartsville C-2 . . . . . . . 488Stockton R-I . . . . . . . . . . . 489Stoutland R-II . . . . . . . . . . 490Strafford R-VI . . . . . . . . . . 492Strain-Japan R-XVI . . . . . . 575Strasburg C-3 . . . . . . . . . . 494Sturgeon R-V . . . . . . . . . . 495

Success R-VI . . . . . . . . . . 496Sullivan C-2 . . . . . . . . . . . 497Summersville R-II . . . . . . . 498Sunrise R-IX . . . . . . . . . . . 499Swedeborg R-III . . . . . . . . 500Sweet Springs R-VII . . . . . 501

Taneyville R-II . . . . . . . . . 502Tarkio R-I . . . . . . . . . . . . . 503Thayer R-II . . . . . . . . . . . . 504Thornfield R-I . . . . . . . . . . 505Tina-Avalon R-II . . . . . . . . 506Trenton R-IX . . . . . . . . . . . 508Tri-County R-VII

(Jamesport) . . . . . . . . . . 509Troy R-III . . . . . . . . . . . . . 510Twin Rivers R-X

(Broseley) . . . . . . . . . . . 512

Union R-XI (FranklinCo.) . . . . . . . . . . . . . . . . 514

Union Star R-II . . . . . . . . . 515University City . . . . . . . . . 517

Valley Park . . . . . . . . . . . . 518Valley R-VI (Caledonia) . . 519Van Buren R-1 . . . . . . . . . 520Van-Far R-I . . . . . . . . . . . . 521Verona R-VII . . . . . . . . . . 522

Walnut Grove R-V . . . . . . 527Warren Co. R-III

(Warrenton) . . . . . . . . . 529Warrensburg R-VI . . . . . . 528Warsaw R-IX . . . . . . . . . . 530Washington . . . . . . . . . . . 531Waynesville R-VI . . . . . . . 532Weaubleau R-III . . . . . . . . 533Webb City R-VII . . . . . . . . 534Webster Groves . . . . . . . . 535Wellington-Napoleon

R-IX . . . . . . . . . . . . . . . . 536Wellston . . . . . . . . . . . . . 537Wellsville-Middletown

R-I . . . . . . . . . . . . . . . . . 538Wentzville R-IV . . . . . . . . 539West Nodaway Co. R-I

(Burlington Junction) . . . 540West Plains R-VII . . . . . . . 541West Platte Co. R-II

(Weston) . . . . . . . . . . . 542West St. Francois Co. R-IV

(Leadwood) . . . . . . . . . . 570Westran R-I . . . . . . . . . . . 545Westview C-6 . . . . . . . . . 546Wheatland R-II . . . . . . . . . 547Wheaton R-III . . . . . . . . . . 548Willard R-II . . . . . . . . . . . 550Willow Springs R-IV . . . . . 551Windsor C-1

(Jefferson Co.) . . . . . . . . 552Winfield R-IV . . . . . . . . . . 554Winona R-III . . . . . . . . . . 555Winston R-VI . . . . . . . . . . 556Woodland R-IV . . . . . . . . 557Worth Co. R-III . . . . . . . . . 558Wright City R-II . . . . . . . . 559Wyaconda C-1 . . . . . . . . . 560

Zalma R-V . . . . . . . . . . . . 561

NAME NUMBER NAME NUMBER NAME NUMBER NAME NUMBER NAME NUMBER

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Missouri Department of Revenue Tax Assistance CentersPublic hours at the offices listed below are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30p.m. Wednesday. Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.

Cape Girardeau3102 Blattner Dr., Suite 102Income Tax: (573) 290-5363Business Tax: (573) 290-5850

Columbia1500 Vandiver Dr., Room 113Income Tax: (573) 884-6851Business Tax: (573) 884-3814

Jefferson City3237 W. Truman Blvd., Suite 100Income Tax: (573) 522-1578Business Tax: (573) 751-7191

Joplin1110 E. Seventh St., Suite 400Income Tax: (417) 629-3473Business Tax: (417) 629-3070

Kansas City615 East 13th St., Room B-2Income Tax: (816) 889-2920Business Tax: (816) 889-2944

Springfield149 Park Central Square,

Room 313Income Tax: (417) 895-6445Business Tax: (417) 895-6474

St. Louis3256 Laclede Station Rd.,

Suite 101Maplewood, MissouriIncome Tax: (314) 877-0178Business Tax: (314) 877-0177

St. Joseph525 Jules, Room 314Income Tax: (816) 387-2642Business Tax: (816) 387-2230

Other Important Phone Numbers

Download forms or check the status of your refund from our web site: www.dor.state.mo.us/taxSuggestions for Tax System Improvements e-mail: taxsuggest@mail.dor.state.mo.us

Form Ordering (800) 877-6881Form Order Questions (573) 751-5337Electronic Filing Information (573) 751-3930

Missouri Refund Inquiry Line (573)526-8299Forms-by-Fax (573) 751-4800