Missouri Instructions for Form 14 is a document from the Missouri Department of Revenue providing guidance on how to fill out Form 14, which is the state's individual income tax return. The instructions are divided into three sections: General Instructions, Filing and Payment, and Special Situations. General Instructions provide general information for filing and preparing the return, such as who must file, when to file, and what forms and documents are required. It also explains which forms are required for filing an amended return, for claiming a refund, and for filing a joint return. Filing and Payment instructions provide guidance on how to file the return, how to pay taxes due, and how to make extension payments. It also explains how to file and pay electronically, how to claim a refund, and how to file an amended return. Special Situations instructions provide details on special cases, such as how to report interest and dividends, how to report gambling winnings, and how to file a return for a deceased taxpayer. It also explains how to report business income and how to take advantage of certain tax credits and deductions.