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Message from MO DOR: HoH and Qualifying Widow(er)

08 Mar 23
Craig Smith
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Software vendors received the below message from MO DOR this morning.

Good Morning,

Missouri DOR recently issued letters to Missouri taxpayers who filed with a Head of Household or Qualifying Widow(er) filing status from 2018 -2021, regarding a credit for 2022 Individual Income Tax. DOR’s Income Tax Bureau has provided me the information below to send out, so the software developer community is aware of this and able to address customer inquiries regarding the letters. As noted below, the credit will automatically be applied by DOR and does not need to be claimed on the 2022 MO return.

On Dec. 22, 2017, the federal government passed the Tax Cut and Jobs Act. This act made significant changes to the federal tax code, including the removal of personal exemptions and dependent deductions. As the state of Missouri bases the income tax calculation on an individual’s federal income tax return, the Missouri Department of Revenue made similar changes beginning with the 2018 tax year, by removing a number of exemptions and deductions from the calculation of the Missouri income tax. 

The Department has performed a subsequent review of Section 143.161.2 RSMo, with reference to the removal of the $1,400 personal exemption provided to individuals using the filing status of Head of Household or Qualifying Widow(er). The Department has determined to reestablish the personal exemption on the 2022 individual income tax return and to retroactively apply the exemption to tax years 2018 through 2021 to eligible filers.

If the application of the additional exemption for eligible filers resulted in an overpayment for years 2018 through 2021, the Department applied those amounts as a credit on the 2022 income tax period. When taxpayers file their 2022 income tax return, the credit(s) will automatically be applied to the income tax return.”

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