Two Letter Abbreviations for States
Complete this form if you are a Missouri resident, resident estate, or resident trust with income from another state(s).
A part-year resident may elect to use this form to determine his or her tax as if he or she were a resident for the entire taxable
year. If you pay tax to more than one state, you must complete a separate Form MO-CR for each state.
Before you begin:
• Complete your Missouri return, Form MO-1040 (Lines 1 through 27).
• Complete the other state’s return(s) to determine the amount of income tax you paid to the other state(s).
Line 1 - Enter the amount from Form MO-1040, Line 5Y and 5S.
Line 2 - Enter the amount from Form MO-1040, Line 27Y and 27S.
Lines 3 and 4 - Enter the total amount of wages, commissions, and other income you or your spouse received from the other
state(s), as reported on the other state(s) return.
Line 5 - Add Lines 3 and 4; enter the total on Line 5.
Line 6 - Enter any federal adjustments from:
• Federal Form 1040 or 1040-SR, Line 10c
Line 7 - Subtract Line 6 from Line 5. Enter the difference on Line 7.
Line 8 - Divide Line 7 by Line 1. If greater than 100 percent, enter 100 percent. Round in whole percent, such as 91 percent
instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Enter percentage on Line 8.
Line 9 - Multiply Line 2 by percentage on Line 8. Enter amount on Line 9.
Line 10 - Enter your income tax liability as reported on the other state(s) income tax return. This is not income tax withheld. The
income tax entered must be reduced by all credits, except withholding and estimated tax. If both you and your spouse
paid income tax to the other state(s), each must claim his or her own portion of the tax liability.
Line 11 - Enter the smaller amount from Form MO-CR, Line 9 or Line 10. This is your Missouri resident credit. Enter the amount
on Form MO-1040, Line 28Y and 28S. (If you have multiple credits, add the amounts on Line 11 from each MO-CR).
Your total credit cannot exceed the tax paid or the percent of tax due to Missouri on that part of your income.
Information to complete Form MO-CR
AL
- Alabama
AK - Alaska
AZ - Arizona
AR - Arkansas
CA - California
CO - Colorado
CT - Connecticut
DC - District of Columbia
DE - Delaware
FL - Florida
GA - Georgia
HI - Hawaii
ID - Idaho
IL - Illinois
IN - Indiana
IA - Iowa
KS - Kansas
KY - Kentucky
LA - Louisiana
ME - Maine
MD - Maryland
MA - Massachusetts
MI - Michigan
MN - Minnesota
MS - Mississippi
MT - Montana
NE - Nebraska
NV - Nevada
NH - New Hampshire
NJ - New Jersey
NM - New Mexico
NY - New York
NC - North Carolina
ND - North Dakota
OH - Ohio
OK - Oklahoma
OR - Oregon
PA - Pennsylvania
RI - Rhode Island
SC - South Carolina
SD - South Dakota
TN - Tennessee
TX - Texas
UT - Utah
VT - Vermont
VA - Virginia
WA - Washington
WV - West Virginia
WI - Wisconsin
WY - Wyoming
