Question 1

What information must be verified for Form MO-8453 before completing it?

Accepted Answer

If the taxpayer received an Income Tax Instruction Book, verify that the information on the label is correct. If it is correct, use the label on Form MO-8453, and ensure the address matches the one on the electronically filed Form MO-1040.

Question 2

Which amounts should be entered in Part 1 of Form MO-8453?

Accepted Answer

Enter federal adjusted gross income from Form MO-1040, Line 1; Missouri tax from Form MO-1040, Line 31; refund amount from Form MO-1040, Line 46; and amount you owe from Form MO-1040, Line 49.

Question 3

How should the balance due be paid and what paperwork is required?

Accepted Answer

Payment must be made by April 18, 2011 to avoid additions to tax and interest. The taxpayer must submit Form MO-1040V with payment, and payment can be made online or by calling the provided number to pay with a major credit card.

Question 4

Who must sign Form MO-8453, and what should be done with supporting documents?

Accepted Answer

Form MO-8453 must be signed by the taxpayer(s). It must also be signed by the ERO, and a paid preparer must sign in the “Paid Preparer Use Only” space unless the paid preparer is also the ERO (then complete the “ERO Use Only” space and check the paid preparer box). Supporting documents must be retained by the ERO or the taxpayer if filed over the Internet, and they must not be mailed.