Drake Tax - MO: Non-Resident Property Tax Treatment

Property Tax deducted on federal Schedule A added back on the MO-A

Per Missouri code Section 143.121, if a nonresident taxpayer reported property taxes paid to another state on federal Schedule A, the amount of property taxes paid to certain states other than Missouri is added back on Form MO-A, unless that state allows a subtraction to income for Missouri property taxes.

Any property tax paid to the following states (and used as an itemized deduction on the federal return) must be added back on the MO-A, Line 5:

• Alaska

• Connecticut

• Florida

• Illinois

• Indiana

• Massachusetts Michigan

• New Hampshire

• New Jersey

• Ohio

• Pennsylvania

• South Dakota Tennessee

• Texas

• Washington

• West Virginia

• Wisconsin

• Wyoming

See Help for line 5 on MO screen A. See the MO DOR for details.