TAX FORMS INCLUDE DIFFERENCES

Missouri and Illinois state income tax forms for 1991 will contain some changes.

Missouri taxpayers will be receiving their forms the first week of January, according to Raymond T. Wagner Jr., director of the state's Department of Revenue.

"A significant change in the forms this year is the mandatory rounding," said Wagner. "The department will require taxpayers to round all dollar amounts on the 1991 forms."

Illinois state income tax forms are already popping up in mailboxes, and they contain two new features a change in a tax break for homeowners and six new checkoff funds.

Approximately 1.1 million Missouri tax forms will be mailed to taxpayers on about Dec. 31, noted Wagner.

"Postcards will again be mailed to the 1.2 million taxpayers whose 1990 returns were completed by paid tax preparers," said Wagner. "Recipients of postcards who may need a 1991 Income Form and Instruction Booklet may complete the order form on the postcard and mail it postage-paid to the department."

Forms will also be available next week at Department of Revenue Taxpayers Services field offices, Motor Vehicles branch and fee offices.

"Practitioners, voluntary organizations, post offices and libraries will receive forms in mid-January," said Wagner.

The cents column of Mo-1040, Mo-A and MO-1040A will be preprinted with zeros to facilitate the requirement that dollars be rounded, added Wagner, who encourages taxpayers to complete their tax returns early to avoid delays associated with the April 15 filing deadline.

A total of 4.8 million forms, which have a picture of Abraham Lincoln on the cover and show a corn field and tall buildings, were sent out before Christmas because they were completed early this year, said a spokesman from the Illinois Department of Revenue.

Even more than last year, state officials are urging people to get their forms completed early. W-2 forms that contain earnings are usually not out until the end of January, but because of state budget cuts, Johnson said people should either send their returns in promptly or use a new electronic program that allows them to file by computer at approved accountants' offices.

The Illinois Revenue Department is stretched this year because of layoffs, early retirements and the possibility of more budget-slashing. Gov. Jim Edgar wants to cut up to $500 million from the state's financial plan for the rest of this fiscal year.

"We don't know how this whole situation is going to affect us," said the department spokesman. "It certainly will affect us in walk-up assistance or telephones. It could be a little bit more difficult for taxpayers. That's why it's important to file early, this year more than any other year."

There is no longer a "double deduction" on Illinois state income tax forms that used to give homeowners in the state two times the credit for their property taxes paid. The "double deduction" amounted to a 6 percent income tax credit. Instead, it was replaced by the legislature and the governor by a 5 percent "property tax credit," meaning the rest of the money will go into state coffers.

There are six new checkoff funds this year to which taxpayers can donate all or part of their tax refunds. The new checkoffs are for Persian Gulf veterans, domestic violence shelters, AIDS victims, disabled persons, Illinois Olympians and youth drug abuse prevention.

Under state law, the six new checkoffs will have to bring in $100,000 each if they want to survive in the 1992 forms. Line 15 of the return will still have the four standard checkoff funds supporting non-game wildlife, child abuse prevention, Alzheimer's disease research and assistance to the homeless.

Those funds all received over $100,000 last year, led by the homeless fund which received $276,559.

There's also a note from Illinois Revenue Director Doug Whitley on the center of the cover of the new forms about the importance of paying taxes.

"By paying your share, you help keep our income tax rate low and spread the tax burden equitably," Whitley said.