MO 2025 state instructions

MO 2025 State Instructions

Missouri residents filing their 2025 state income tax returns must use the appropriate forms and follow the guidelines provided by the Missouri Department of Revenue (DOR). Below are key instructions and forms relevant for the 2025 tax year.

Main Individual Tax Forms

• Form MO-1040 – Individual Income Tax Return: This is Missouri’s long form, suitable for any individual taxpayer. It is recommended for those with complex tax situations or who need to claim specific credits or deductions.
• Form MO-1040A – Short Form: Designed for taxpayers with simpler returns. It is less complicated and should be used if you do not have special filing situations.
• Form MO-NRI – Part-Year Resident and Nonresident Income Tax Return: For individuals who were residents of Missouri for only part of the year or are nonresidents with Missouri-sourced income.

Important Deadlines

The 2025 Missouri state tax return is due on April 15, 2026. If you need more time, you can file for an extension using Form MO-60 (Application for Extension of Time to File).

Key Credits and Deductions

• Property Tax Credit (Form MO-PTC): Available to eligible taxpayers who are not required to file a federal return. You may claim this credit if you are a resident with Missouri adjusted gross income under $1,200 or a nonresident with Missouri-sourced income under $600.
• Dwelling Access Tax Credit (Form MO-DAT): For taxpayers who have made accessibility improvements to their homes.
• Self-Employed Health Insurance Tax Credit (Form MO-SHC): For self-employed individuals who pay for health insurance premiums.
• First Time Home Buyers Bank Worksheet (Form MO-5766): For taxpayers claiming the first-time homebuyer credit.
• Qualified Health Insurance Premiums (Form MO-5695): For deductions related to health insurance premiums.

Special Instructions for Nonresident Entertainers

Nonresident entertainers must use Form MO-2ENT (Statement of Income Tax Payments for Nonresident Entertainers). This form must be completed and provided to the entertainer, and a copy must be attached to Form MO-1ENT.

Filing via Software

OLT (Online Taxes) software guides users through adding various Missouri state forms:

• Form MO-1040: Navigate to State > Start or Revisit Missouri State, then follow prompts for personal, income, and deduction information.
• Form MO-PTC: Found under Credits > PROPERTY TAX INFORMATION.
• Form MO-SHC: Found under Credits > MO SHC - Self-Employed Health Insurance Tax Credit.
• Form MO-60: Access via 'View My Extension Return' > 'File State Extension' > select Missouri.
• Form MO-5766: Found under Subtractions or Deductions > FIRST TIME HOME BUYERS BANK WORKSHEET.
• Form MO-DAT: Found under Credits > Dwelling Access Tax Credit.
• Form MO-2ENT: Found under Payments section if filing as a nonresident.

Note: The instructions provided are based on Missouri Department of Revenue forms and guidelines. Always verify with official Federal or State Department of Revenue Forms and Instructions before filing.

Source: