Instructions For Form Mo-Cr - Credit For Income Taxes Paid To Other States Or Political Subdivisions

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I
F
MO-CR
NSTRUCTIONS FOR
ORM
This form may be used by a resident individual, resident estate or resident trust. A resident individual also includes
a part-year resident electing to determine his/her tax as if he/she were a resident for the entire taxable period. If a
part-year resident does not use Form MO-CR, Form MO-NRI may be completed.
You must complete Form MO-1040, Lines 1 through 25 before you begin Form MO-CR.
Line 1 — Enter on Line 1 the amount from Form MO-1040, Line 5Y or 5S.
Line 2 — On Line 2 enter the amount from Form MO-1040, Line 25Y or 25S.
Lines 3–5 — Enter on Lines 3 to 5 the income on which you were required to pay a state income tax to another
state, and which is also subject to Missouri income tax.
Line 6 — Add Lines 3, 4, and 5 and enter the total on Line 6.
Line 7 — Enter on Line 7 any adjustments to income from Federal Form 1040A, Line 17 or Federal Form 1040,
Line 32 or which were related to the income reported on Lines 3, 4 or 5. Do not complete a column for Missouri
income.
Line 8 — Subtract Line 7 from Line 6 and enter the difference on Line 8.
Line 9 — Divide Line 8 by Line 1. If greater than 100%, enter 100%. (Round to whole percent such as 91% instead
of 90.5% and 90% instead of 90.4%. However, if percentage is less than 0.5%, use the exact percentage.) Enter
percentage on Line 9.
Line 10 — Multiply Line 2 by percentage on Line 9 and enter amount on Line 10.
Line 11 — Enter on Line 11 the income tax that you actually paid (not the amount withheld) to the other state. If
both you and your spouse paid income tax to another state on a joint or combined return, each must claim his or
her own portion of the tax paid to the other state. The income tax must be reduced by all credits allowed, such
as: exemptions, sales tax credit, homestead credit, etc. Do not reduce the tax by your withholding or your esti-
mated tax payments. You and your spouse must complete a separate Form MO-CR.
Line 12 — Enter on Line 12 the smaller amount of Line 10 or Line 11. Your credit cannot exceed the tax paid to
the other state or the percent of tax due Missouri on that part of your income.
Line 13 — Enter total credit from all states on Line 13 and on Form MO-1040, Line 26 and complete your return.
Two Letter Abbreviations for States
AL—Alabama
GA—Georgia
MA—Massachusetts
NC—North Carolina
UT—Utah
AK—Alaska
HI—Hawaii
MI—Michigan
ND—North Dakota
VT—Vermont
AZ—Arizona
ID—Idaho
MN—Minnesota
OH—Ohio
VA—Virginia
AR—Arkansas
IL—Illinois
MS—Mississippi
OK—Oklahoma
WA—Washington
CA—California
IN—Indiana
MT—Montana
OR—Oregon
WV—West Virginia
CO—Colorado
IA—Iowa
NE—Nebraska
PA—Pennsylvannia
WI—Wisconsin
CT—Connecticut
KS—Kansas
NV—Nevada
RI—Rhode Island
WY—Wyoming
DC—District of
KY—Kentucky
NH—New Hampshire
SC—South Carolina
Columbia
LA—Louisiana
NJ—New Jersey
SD—South Dakota
DE—Delaware
ME—Maine
NM—New Mexico
TN—Tennessee
FL—Florida
MD—Maryland
NY—New York
TX—Texas
26

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