Filing your Missouri state income tax return for the 2017 tax year is essential for residents, part-year residents, and nonresident individuals who earned income there. This guide explains how to file your Missouri tax return for 2017 using step-by-step instructions based on official Missouri Department of Revenue requirements. Whether you operate a business, work for wages, or have other taxable income, understanding the process helps ensure accuracy and compliance.

Completing your income tax return correctly offers several benefits. Most people who follow the official instructions can reduce their tax liability, claim eligible deductions, and secure any refund owed to them. Filing on time also helps avoid penalties, interest charges, and other issues arising when a return is incomplete or late. This guide provides clear tax information on required forms, due dates, and filing methods, helping you confidently submit your return.

Both electronic and paper filing options are available for the 2017 Missouri tax year, each with specific requirements. In the following sections, you will learn which forms to use, how to gather the necessary documentation, and the rules for claiming deductions, exemptions, and credits. By reviewing these details before you begin, you can prepare a complete and accurate return, reduce the chance of errors, and ensure you meet Missouri’s taxation and filing rules.

Overview of Missouri State Income Tax for 2017

Who Needs to File

For the 2017 tax year, you must file a tax return for Missouri if you meet specific requirements based on your residency status and income.

For Missouri residents:

  • You must file if your Missouri adjusted gross income is $1,200 or more.

  • You must also file if your income equals or exceeds your standard deduction plus any exemption amounts for your filing status.

For nonresident individuals:

  • You must file if you have $600 or more in Missouri income.

  • You must file if your Missouri adjusted gross income equals or exceeds your standard deduction plus exemption amounts.

Important exception: Even if you do not meet these income thresholds, you must file if you had Missouri tax withheld and want to claim a refund.

Key Filing Deadlines

Understanding the filing schedule is essential to avoid penalties and interest charges on any amount you owe.

  • The original due date for calendar-year filers is April 17, 2018.

  • The extension deadline is October 15, 2018, if you request an extension using Form MO-60 or have a federal extension.

  • Payment rule: Filing extensions does not extend the time to pay tax. All taxes are still due by the original due date.

Notable Changes in 2017

Several updates were introduced for the 2017 tax year that could affect your income tax return:

  • Increased electronic filing adoption: Over 84% of Missouri taxpayers filed electronically, reducing processing time and error rates.

  • Improved 2-D barcode processing: Paper returns with 2-D barcodes were processed faster and more accurately.

  • Expanded deductions for military income: More active-duty service members qualified for military income exemptions.

  • Updated pension and Social Security exemptions: Income thresholds were adjusted, allowing more residents to qualify for these deductions.

Missouri Income Tax Forms for 2017

Choosing the correct form is critical when you file an income tax return for the 2017 Missouri tax year. The proper form depends on your income sources, deductions, and special filing situations. Selecting the appropriate documents helps ensure that all income is reported accurately and that you claim any credits or exemptions you are entitled to.

Main Individual Income Tax Forms

Form MO-1040 (Long Form)
Any person required to file can use this comprehensive option. You must use the long form if you have complex filing needs, such as claiming multiple tax credits, reporting pension or real property income, or making specific Missouri adjustments. It is also required if you and your spouse file combined returns with separate income calculations.

Form MO-1040P (Short Form)
This version is for simpler situations. It is available to most people with income earned entirely in Missouri, with standard deductions and no unusual credits. If you are a dependent filing your return, you may still be eligible to use this form if your situation is straightforward.

Form MO-1040A (Single/Married One Income)
This is the simplest form and is generally intended for single filers or married couples with one income earner. It is often the best choice for taxpayers with only wages, no sales tax refund claims, and no adjustments apart from the standard deduction.

Essential Supporting Forms and Schedules

  • Form MO-A: Used to adjust your federal adjusted gross income. It includes deductions, additions, and exemptions that apply under Missouri law.

  • Form MO-NRI: Part-year residents or nonresidents are required to calculate the portion of income taxable in Missouri.

  • Form MO-CR: For residents claiming a credit for taxes paid to another state.

  • Form MO-PTS: Used to claim the property tax credit, which may apply if you own or rent real property in Missouri.

  • Additional forms may include payment vouchers if you mail a cash payment, extensions, and penalty calculations. Instructions often list the form number and page references for more details.

Filing Considerations

When you prepare to file, ensure that your return includes all required attachments and that your refund can be deposited directly into your bank account if you choose electronic filing. If you file electronically, you can use a computer, tablet, or other device. Paper returns should be mailed to the correct address based on whether you owe tax or expect a refund. Every filer is subject to Missouri’s rules for accuracy and timeliness, and failing to comply may result in penalties or delays.

Step-by-Step Guide to Completing Your Missouri Income Tax Return

Filing your Missouri tax return for the 2017 tax year involves more than simply entering numbers on a form. Following these steps ensures that your tax information is accurate, that you claim all deductions and credits, and that you meet all deadlines.

Step 1 – Gather Required Documents and Tax Information

Before starting your return, collect all necessary tax information to work without interruptions. This preparation step saves time and reduces errors. You will generally need:

  • Your completed federal income tax return (Form 1040, 1040A, or 1040EZ).

  • All W-2 forms showing wages, tips, and other compensation.

  • Any 1099 forms for interest, dividends, retirement distributions, or self-employment income.

  • Records for deductible expenses if you plan to itemize, including receipts for sales tax on major purchases, mortgage interest, charitable donations, and medical expenses.

  • Document the property taxes you've paid on your real property in Missouri.

  • If you want the refund deposited directly, provide your bank routing and account numbers.

Having these documents ready will make the filing process smoother and help you ensure all income is reported correctly.

Step 2 – Start with Federal Information

Missouri begins its tax calculation with your federal adjusted gross income (AGI). You will transfer this amount from your federal return to your Missouri form:

  • Form 1040: Use the AGI from Line 37.

  • Form 1040A: Use the AGI from Line 21.

  • Form 1040EZ: Use the AGI from Line 4.

If you are married and filing a combined return, Missouri requires you and your spouse to split income for state tax purposes. The split is done using a worksheet in the instructions and can often lower your overall tax by applying the tax brackets to each filer’s income separately.

Step 3 – Calculate Missouri Modifications

Missouri adjusts your federal income to reflect state-specific tax rules. These can either increase or decrease your taxable income.

Common additions include:

  • Interest from bonds issued by other states.

  • Out-of-state municipal bond income.

  • Nonqualified withdrawals from a Missouri 529 college savings plan.

Common subtractions include:

  • Interest from U.S. Treasury obligations.

  • State tax refunds are included in your federal income.

  • Exclusions for military pay apply to qualifying active-duty service members.

  • Taxpayers who meet income limits may qualify for pension or Social Security benefits.

Completing Form MO-A will ensure these amounts are accurately calculated.

Step 4 – Determine Deductions, Including Sales Tax Considerations

You can claim the standard or itemized deductions for the 2017 tax year.

Standard deduction amounts:

  • Single or Married Filing Separately: $6,350

  • Married Filing Combined: $12,700

  • Head of Household: $9,350

Additional amounts apply if you or your spouse is 65 or older or blind. If you itemize, start with your federal itemized deductions and adjust for Missouri rules. This is where sales tax may come into play. Suppose you itemize instead of claiming state income taxes. In that case, you may deduct state and local sales taxes on major purchases, such as vehicles or home improvements, if allowed under federal guidelines.

Step 5 – Claim Exemptions

Exemptions reduce your taxable income. For 2017, Missouri allowed:

  • $2,100 for single filers.

  • $4,200 for married couples filing jointly.

  • $3,500 for head of household.

  • $1,200 for each dependent.

  • An extra $1,000 for dependents age 65 or older.

Special exemptions may apply for low-income households, certain retirees, or taxpayers with qualifying disabilities. Review the rules carefully to ensure you claim every eligible exemption.

Step 6 – Calculate Tax

Use Missouri’s tax tables or the tax computation worksheet to determine your state tax based on your taxable income. Applying the correct rates for your filing status ensures accuracy. Errors in this step can delay refunds or cause underpayment notices.

Step 7 – Apply Credits and Payments Before the Due Date

Apply any credits you qualify for, such as the property tax credit or credits for taxes paid to another state. Enter payments made during the year, including amounts withheld from wages or estimated tax payments. Remember that all payments are due by the original date, even if you file for an extension.

Step 8 – Determine Refund or Amount Due

After applying credits and payments, compare your total tax to what you have already paid.

  • If your total payments exceed your tax, you will receive a refund, which can be deposited into your bank account or sent by check.

  • If you owe additional tax, you can mail a payment, pay online, or use another approved method.

Direct deposit is faster, while mailed checks may take longer to process. Using an electronic payment method can help you meet the deadline more easily.

Filing Methods for the 2017 Tax Year

Electronic Filing (E-file)

Electronic filing is the fastest and most accurate way to submit your Missouri return for the 2017 tax year. Electronic filing offers benefits such as faster refunds through direct deposit, immediate confirmation of your return's receipt, and fewer calculation errors. You can file through approved software providers listed on the Missouri Department of Revenue E-file page. Many providers offer free filing for qualifying taxpayers.

Paper Filing

Paper filing is available for those who prefer traditional methods or cannot access e-filing tools. When filing by paper, print clearly in black ink, sign and date the return, and include all required attachments. Use the correct mailing address based on whether you expect a refund or owe tax. The official instructions for the 2017 tax year provide mailing addresses.

Making a Payment

Payment Options

Missouri offers several ways to pay any balance due for the 2017 tax year:

  • Check or money order: Make payable to “Missouri Department of Revenue” and include your Social Security number and tax year on the payment.

  • Electronic bank draft (E-check): Pay directly through the Missouri DOR Payment Portal from your bank account.

  • Credit card payment: Use Visa, MasterCard, Discover, or American Express. A small convenience fee applies.

Deadlines and Penalties

Payments must be received by the original due date, even if you filed for an extension. Late payment may result in a 5% penalty on the unpaid amount. Late filing can add a penalty of 5% per month, up to a maximum of 25%, plus interest charges on any unpaid balance.

Payment Plan Options

If you cannot pay in full, you may request an installment agreement through the Missouri Department of Revenue. Approval is subject to a review of your financial situation, and interest will continue to accrue until the balance is paid.

Tracking Your Refund or Balance Due

The Missouri Department of Revenue offers several ways to check the status of your refund or outstanding balance for the 2017 tax year. This service is available to anyone who has filed a return, whether for individual income or business taxation purposes.

You can use the Missouri Return Tracker to check your status online. Access requires your Social Security number, filing status, and the exact refund or balance due amount. This tool works on most internet-enabled devices, including computers, tablets, and smartphones.

Processing times vary depending on the filing method. Electronic returns are usually processed within two to three weeks, while paper returns may take six to eight weeks. Factors such as missing documents, incorrect calculations, or high-volume periods during tax season can extend processing times.

Final Filing Checklist

Before sending your 2017 Missouri tax return, review this detailed checklist. A careful review helps you avoid common mistakes, meet all state requirements, and reduce the risk of delays or penalties.

Return Preparation

  • Confirm your federal income tax return is completed first. Missouri uses your federal adjusted gross income as the basis for its calculations, so that any federal errors will affect your state return.

  • Select the correct Missouri form for your filing situation: MO-1040, MO-1040P, or MO-1040A based on your income sources, deductions, and residency status.

  • Double-check that all income is accurately reported, including wages, self-employment earnings, retirement distributions, and other taxable amounts.

  • Ensure deductions and credits are applied correctly. This includes the standard or itemized deductions, exemptions, and any credits you qualify for, such as the property tax credit or credit for taxes paid to another state.

Required Attachments

  • Include all W-2 forms and any 1099 forms that show income and Missouri tax withheld.

  • Attach a complete copy of your federal return, including all pages and schedules relevant to Missouri’s requirements.

  • Provide documentation for credits claimed, such as proof of real property taxes paid or receipts for qualifying expenses.

  • If you claim Missouri modifications, include Form MO-A and other supporting schedules.

Payment and Submission

  • If you owe tax, select a payment method—check or money order, electronic bank draft, or credit card—and ensure payment is sent by the original due date.

  • Use the correct mailing address for your situation. Missouri has separate addresses for returns expecting a refund, returns with a balance due, and exceptional cases such as property tax credits.

  • If filing electronically, submit through an approved provider and keep your confirmation number as proof of timely filing.

  • Sign and date the return. If filing jointly, both you and your spouse must sign. Unsigned returns cannot be processed.

Recordkeeping

  • Keep copies of your completed return, all attachments, and proof of payment for at least three years from the filing date.

  • Store your records in a secure location, either in physical form or as encrypted digital copies. This will ensure that you can respond to any future inquiries from the Missouri Department of Revenue.

Completing this checklist before submitting your return helps ensure your filing is accurate, complete, and in compliance with Missouri’s rules for the 2017 tax year.

Frequently Asked Questions (FAQ)

What if I missed the April 17, 2018, deadline for my 2017 Missouri tax return?

If you missed the original deadline, file at your earliest convenience to minimize penalties and interest. Late filing may incur a monthly penalty of up to 5%, and unpaid balances accrue interest. Even if you cannot pay the full amount, filing promptly prevents additional late filing penalties from accumulating. Payment arrangements may be available through the Missouri Department of Revenue.

Can I e-file my 2017 Missouri return for free?

Many taxpayers can e-file for free if they meet income or age requirements set by Missouri’s approved software providers. The free file option often includes both federal and state returns. Check the Missouri Department of Revenue’s list of participating providers to confirm eligibility. Using e-file can speed up refund processing, reduce errors, and provide immediate confirmation of receipt.

What deductions do Missouri taxpayers often overlook?

Commonly missed deductions include the military income deduction for active duty service members, pension exemptions for qualifying retirees, contributions to Missouri 529 college savings plans, and certain long-term care insurance premiums. Taxpayers who itemize may overlook deductible property taxes and allowable sales taxes on major purchases. Reviewing Missouri’s official instructions can help identify all deductions you are eligible to claim.

How do I request a filing extension for Missouri taxes?

If you need more time to file, submit Form MO-60 by the original due date. This grants additional time to submit paperwork but does not extend your payment deadline. If you already have a federal extension, attach a copy to your Missouri return. All taxes owed must be paid by the original due date to avoid late payment penalties and interest charges.

Can part-year residents file a combined return?

Yes, part-year residents can file a combined return, but they must carefully calculate Missouri-source income. This typically involves using Form MO-NRI to determine the percentage of income earned in Missouri. In some cases, filing as a full-year resident with a credit for taxes paid to another state may be more beneficial. Compare both methods to determine which option lowers your total tax liability.

How long should I keep my Missouri tax records?

Keep your tax return and all supporting documentation for at least three years from the original filing date. This includes W-2s, 1099s, receipts for deductions, and proof of payment. Retain records for seven years if you claim a loss from worthless securities or a faulty debt deduction. Digital copies stored securely can be valid records if the originals are lost or damaged.

What should I do if I receive a notice from the Missouri Department of Revenue?

Read the notice carefully to understand the reason and any action required. Respond promptly by the stated deadline, providing any requested documentation. Contact the Missouri Department of Revenue if you need clarification. Ignoring notices can lead to additional penalties, interest, or enforcement actions. Keep a copy of all correspondence and proof of delivery for your records in case of future disputes or follow-ups.