Triva isn't available right now.
Check out the support page for our phone number and hours
Screen MOAdj - Missouri Income and Adjustments (1040)
Show all hidden content
Overview
Use this screen to complete Form MO-A.
Additions
Use this section to enter additions to federal AGI.
Expenses related to state or local interest
Enter the related expenses of more than $500 incurred for the income from an obligation of a state or political subdivision of a state other than Missouri. UltraTax CS reduces the income from an obligation of a state or political subdivision of a state other than Missouri by the amount you enter, and the result is reported as an addition on Form MO-A. Part-year or nonresident amounts you enter here reduce the instate amount from an obligation of a state or political subdivision of a state other than Missouri.
Partnership or S corporation / Fiduciary
Amounts you enter in the
Other addition
field on the federal K1-St screen transfer to the everywhere amount fields, or you can enter them in these fields. Enter any in-state amounts for part-year and nonresident clients in this screen.Type of entity (Force)
UltraTax CS uses the entry in the
Type of entity
field on the federal K1 screen to select the appropriate checkbox(es) on Form MO-A. Use this field to designate a different entity than the one entered on the federal screen.Net operating loss (Force)
UltraTax CS calculates the net operating loss carryback and carryforward amounts to be included on Form MO-A, Part I, line 2 from the federal Form 1045, Schedule A. Federal carryforward amounts default to the taxpayer. If you don't want to use the calculated amounts, enter other amounts in these fields.
Nonqualified distribution from a 529 plan
Enter the amount of non-qualifying distributions received from a Missouri Savings for Tuition Program (MOST) which aren't included in federal adjusted gross income.
Food pantry contributions (Force)
When you claim the Food Pantry Tax Credit when food pantry donations were included as a federal itemized deduction, UltraTax CS calculates the food pantry contribution amount entered on the federal A, 8283P1 and 8283P2 screens with state use code
18
. Part-year and nonresident amounts are calculated using the ratio of Missouri source income divided by federal adjusted gross income. Enter amounts in these fields if they're different from the calculated amounts.Nonresident property taxes (Force)
UltraTax CS adds back the property taxes paid to another state which doesn't allow a subtraction to income for property taxes paid to Missouri. Part-year and nonresident amounts are calculated using the ratio of Missouri income divided by federal adjusted gross income. You need to manually enter nonresident property tax amounts included on Federal Schedule A from Form 8829, Business Use of Home. Enter amounts in these fields if they're different from the calculated amounts.
Nonqualified distribution from ABLE account
Enter the amount of non-qualifying distributions received from an ABLE account administered by the Missouri Achieving a Better Life Experience board which aren't included in federal adjusted gross income.
Subtractions
Use this section to enter subtractions from federal AGI.
Expenses related to federal interest
Enter the related expenses of more than $500 incurred for the income from an obligation of the federal government. UltraTax CS reduces the income from an obligation of the federal government by the amount you enter. Part-year or nonresident amounts you enter here reduce the instate amount from an obligation of the federal government.
State refund included in federal AGI (Force)
When filing jointly, you can apportion the state income tax refund included in federal AGI between spouses. UltraTax CS automatically apportions this refund as it's entered on the federal Refunds screen. If you don't want these allocations, use these fields to enter the taxpayer's or spouse's portion of the state income tax refund included in federal AGI.
Military retirement benefits (Force)
UltraTax CS calculates the amount of taxable military pensions from data entered on the federal 1099 screen with a State use code of
24
. Enter amounts in these fields if they're different from the calculated amounts.Partnership or S Corporation / Fiduciary
Amounts entered in the
Other subtraction
field on the federal K1-St screen transfer to these fields. If any Missouri data is different from the federal data, delete the data or enter the state data in the applicable column.Type of entity (Force)
UltraTax CS uses the entry in the
Type of entity
field on the federal K1 screen to select the appropriate checkbox(es) on Form MO-A. Use this field to designate a different entity than the one indicated.Railroad retirement benefits (Force)
UltraTax CS calculates taxable railroad retirement benefits using entries on the federal Inc acreen for RR unemployment with state use code
2
, federal SSA-1099 screen for equivalent RR tier I benefits, federal 1099R screen for RR tier II with the RR tier II benefits
field selected and the federal W2 screen box 14 coded 19
, RR sick pay. Part-year and nonresident amounts are calculated based on the Missouri postal code entered on the federal Inc, 1099-R, SSA-1099, and W2 screens. Enter amounts in these fields if they're different from the calculated amounts.Income qualified for military spouse exclusion
Enter the amount of wages eligible for the military spouse exclusion. You shouldn't report income qualifying for this exclusion on Form MO-NRI.
Contributions to a qualified 529 plan (Force)
UltraTax CS calculates the deduction for qualified 529 contributions from amounts entered on the federal 1099Q screen with state use code
24
. Part-year or non-resident amounts are calculated using a ratio of Missouri source income divided by federal adjusted gross income. Enter amounts in these fields if they're different from the calculated amounts.note
You need to attach supporting documentation to the return when you claim this deduction.
Qualified health insurance premiums (Force)
UltraTax CS calculates qualified health insurance premiums from data entered on the federal W2, 1099R, SSA-1099, C, F, K1, and A screens and shows it on Form 5695, Qualified Health Insurance Premium Worksheet. Enter amounts in these fields if they're different from the calculated amounts. The forced values flow directly to MO-A and bypass the worksheet.
Contributions to an ABLE account (Force)
UltraTax CS calculates the deduction for qualified ABLE contributions from amounts you enter on the federal 1099QA screen with state use code
25
. Enter amounts in these fields if they're different from the calculated amounts. You need to include supporting documentation with the return when you claim this deduction.note
Required attachment:
If you're filing electronically, go to Edit, then Electronic Filing Attachments... and select ABLE support
from the predefined list. Then attach the PDF.Agriculture disaster relief
Enter the amount from Form 1099 that was included in federal AGI as a result of compensation received due to a loss suffered from a disaster or emergency.
In addition to being reported as a subtraction on MO-A, the amount also transfers to the Missouri Business Income Deduction worksheet starting in 2023.
note
Required attachments:
Form 1099, Federal Schedule F, and Federal Schedule K-1, if applicable.Business Income Deduction
UltraTax CS calculates the business income deduction for resident returns using only Missouri-sourced income on the Missouri Business Income Deduction Worksheet. Enter amounts in these fields if they're different from calculated amounts.
Other subtractions
Use the dropdown menu to select the subtraction item for MO-A, Individual Income Tax Adjustments.
This list includes subtraction items that require user input for the Missouri return and aren't automated in UltraTax CS. For example, net operating loss deduction requires user input.
Pension Calculation: Total amount of taxable Public pensions (Force)
UltraTax CS calculates the amount of taxable public pensions from data entered on the federal 1099 screen with a State use code of
81
. Enter amounts in these fields if they're different from the calculated amounts.Pension calculation: Total amount of taxable Private pension (Force)
UltraTax CS calculates the amount of taxable private pensions from data entered on the federal 1099 screen with a State use code of
78
. Enter amounts in these fields if they're different from the calculated amounts.Federal Tax Subtraction
UltraTax CS automatically calculates the federal tax liability deduction for the current year. To include an adjustment for prior-year federal taxes paid in the current year when you aren't amending the prior year Missouri return, enter the amounts paid in the current year and originally deducted in the prior year. The federal tax deduction is increased by the amount not yet taken of the amount allowed for the filing status on the prior year return.
Deductions and modifications
Long-term care insurance deduction (Force)
screen
UltraTax CS calculates the long-term care insurance deduction from entries on the federal C, F, A, and K1-2 screens and displays it on the Missouri Long-Term Care and Health Insurance Worksheet. Enter an amount in this field if it's different from the calculated amount.
Health care sharing ministry
Use this field to enter the contribution amount to a qualifying healthcare sharing ministry.
Farmland sold to beginning farmer
Enter the capital gains from (A) farmland sold, (B) farmland rented or leased, and/or (C) farmland crop-shared to a beginning farmer. The amounts prepare Form 5955.
note
Include certification from the Missouri Agriculture and Small Business Development Authority (MASDA) with the return. To upload, select
Edit
, then Electronic Filing Attachments
. Mail the certification with the return if you're filing on paper.Transportation facilities deduction (expired 12/31/2022)
This deduction is applicable for tax years through 12/31/2022 only.
Enter the amount approved by the Missouri Department of Economic Development to claim one of the following deductions: A) Port Cargo Expansion, B) International Trade Facility, and C) Qualified Trade Activities.
Long term dignity savings account
Enter the amount of qualified contributions to a long-term dignity savings account for the taxpayer and/or spouse. The deduction is limited to $4,000 per taxpayer ($8,000 if married filing combined). Missouri requires supporting documentation to be attached to the return when you claim this deduction.
note
Required attachment:
If you're filing electronically, go to Edit , then Electronic Filing Attachments... select Long term dignity savings deduction - support
from the predefined list when you attach the PDF.Inactive duty military income deduction (Force)
UltraTax CS calculates the inactive duty military income deduction when resident wages are entered on the federal W2 screen with State use code
21
. The 2022 deduction is 60% of of income in the year and is phased in to 100% deduction by year 2024. Enter amounts in this field if they're different from the calculated amount. You need to attach supporting documentation to the return when you claim this deduction.note
Required attachment:
When filing electronically, go to Edit, then Electronic Filing Attachments... then select Inactive Military Deduction support
from the predefined list when you attach the PDF.Active duty military income deduction (Force)
UltraTax CS calculates the active duty military income deduction when resident wages entered on the federal W2 screen have State use code
4
. Enter an amount in this field if it's different from the calculated amount. You need to attach supporting documentation to the return when you claim this deduction.note
Required attachment:
When filing electronically, go to Edit, then Electronic Filing Attachments... then select Active Military Deduction support
from the predefined list when you attach the PDF.Foster parent expenses
Use this field to enter the amounts calculated on Form 5870, Foster Care Affidavit.
Form 5870 is included in the noncalculating forms folder starting in 2023. This form needs a signature. If filing electronically, select
Edit
, Electronic Filing Attachments
, then Foster care affidavit
from the predefined list of attachment titles. Upload the signed document, or staple it to the return if filing on paper.