Why is there no amount for federal income tax deduction on MO Form MO-1040?
Starting in tax year 2019, the federal income tax deduction, reported on line 13 of Form MO-1040, will be adjusted by income. Taxpayers with moderate or high AGI (see the chart below) will see this deduction reduced until the Missouri Gross Income reaches $125,001. At this point, the deduction is completely eliminated.
| $25,000 or less |
35% |
| From $25,001 to $50,000 |
25% |
| From $50,001 to $100,000 |
15% |
| From $100,001 to $125,000 |
5% |
| $125,001 or more |
0% |
If the taxpayer's Missouri Adjusted Gross Income exceeds $125,001, they will no longer be able to deduct any of the federal taxes paid.
See the Missouri Revised Statutes 143.171 for details.