Updated October 19, 2026. Quick answer: Form MO-A is the Missouri income tax adjustments form attached to Form MO-1040. Part 3 has a public pension calculation in Section A and a private pension calculation in Section B. Section D adds the results and sends the total to the Missouri return.
What this form does
The form is titled “2025 Individual Income Tax Adjustments” and says “Attach to Form MO-1040. Attach your federal return.” Part 3 is where pension amounts are worked out. Section A is described as “Pensions received from any federal, state, or local government.” Section B is described as “Annuities, pensions, IRAs, and 401(k) plans funded by a private source.” For the state’s wider rules see Missouri retirement taxes and whether Missouri taxes pensions.
Who it applies to
The form makes the split by who paid the pension. Section A line 1 asks for “Taxable pension for each spouse from public sources”, and Section B line 6 asks for “Taxable pension for each spouse from private sources”. The form prints no age condition on these pension sections. The age condition printed on the page belongs to a different calculation, Section C, which this page does not cover.
The lines, one by one
Section A, public pensions:
| Line | What the form says |
|---|---|
| A, line 1 | “Taxable pension for each spouse from public sources” from “Form 1040 or Federal Form 1040-SR, Line 5b” |
| A, line 2 | “Amount from Line 1 or $47,633 (maximum social security benefit)”, “whichever is less” |
| A, line 3 | “If you received taxable social security, complete Form MO-A, Part 3”, pointing to Section C of that part |
| A, line 4 | “Subtract Line 3 from Line 2. If Line 3 is greater than Line 2, enter $0” |
| A, line 5 | “Total public pension. Add amounts on Lines 4Y and 4S” |
Section B, private pensions:
| Line | What the form says |
|---|---|
| B, line 1 | “Missouri adjusted gross income from Form MO-1040, Line 6” |
| B, line 2 | “Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b” |
| B, line 3 | “Subtract Line 2 from Line 1” |
| B, line 4 | “Select the appropriate filing status and enter the amount on Line 4.” |
| B, line 5 | “Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0” |
| B, line 6 | “Taxable pension for each spouse from private sources from Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b” |
| B, line 7 | “Amounts from Line 6Y and 6S or $6,000, whichever is less” |
| B, line 8 | “Add Lines 7Y and 7S” |
| B, line 9 | “Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0” |
The federal lines these ask for are explained in Form 1040 lines 5a and 5b and Form 1040 lines 4a and 4b.
The figures the form prints
Two limits sit inside single lines. Section A line 2 reads “Amount from Line 1 or $47,633 (maximum social security benefit)”, “whichever is less”. Section B line 7 reads “Amounts from Line 6Y and 6S or $6,000, whichever is less”. Section B line 4 asks you to select the amount for your filing status from a short list printed on the form. This page does not read those amounts, so use the list on your own form.
Where the result goes next
Section D says “Add Line 5 (Section A), Line 9 (Section B), and Line 4 (Section C) from Form MO-A.” “Enter total amount here and on Form MO-1040, Line 8.” For help with the IRA and 401(k) side of the private pension lines, see Missouri tax on 401(k) and IRA withdrawals.
Edition and line numbers
This page reads the 2025 Missouri Form MO-A, Individual Income Tax Adjustments for tax year 2025, the current file the Missouri Department of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Using the wrong federal line for public pensions. Section A line 1 asks for “Taxable pension for each spouse from public sources” from “Form 1040 or Federal Form 1040-SR, Line 5b”.
- Leaving out IRA amounts on the private side. Section B line 6 asks for “Line 4b and 5b” together.
- Stopping at the Part 3 subtotal. The form says “Enter total amount here and on Form MO-1040, Line 8.”
Related: Missouri retirement taxes, whether Missouri taxes pensions, Form 1040 lines 5a and 5b, Form 1040 lines 4a and 4b, and Missouri tax on 401(k) and IRA withdrawals.
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Answer againSources
- Missouri Form MO-A, 2025 Individual Income Tax Adjustments, Missouri Department of Revenue: dor.mo.gov
- Related official page (not quoted): Missouri Department of Revenue, Pension FAQs: dor.mo.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.