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Missouri Champion for Children Tax Credit Claim
Extracted from PDF file 2023-missouri-form-mo-cfc.pdf, last modified September 2023Champion for Children Tax Credit Claim
Reset Form Form MO-CFC Department Use Only (MM/DD/YY) Champion for Children Tax Credit Taxable Year Beginning Ending (MM/DD/YY) (MM/DD/YY) Taxpayer’s Name Social Security Number Spouse’s Social Security Number Spouse’s Name Tax Credit Claimant Information Print Form Business Name Missouri Tax I.D. Federal Employer Number I.D. Number Charter NAICS Code Number (if applicable) Address City State ZIP Code Tax Type Agency Type Qualified Agency Individual Other _____________________________________________________ Corporation Name Address City CASA (Court Appointed Special Advocate) Child Advocacy Centers State ZIP Code Crisis Care Centers Contributions (See page two for additional contributions) Date (MM/DD/YY) Contribution Amount (Minimum amount $100) Tax Credit (50%) -- Round to nearest dollar -- __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 Page 1 Additional Contributions Date (MM/DD/YY) Contribution Amount (Minimum amount $100) -- Round to nearest dollar -- Tax Credit (50%) __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 00 00 *Total *If needed, attach a separate sheet and include the total of all contributions here. We are submitting this claim for the purpose of establishing the taxpayer’s eligibility for the tax credit pursuant to Section 135.341, RSMo,and said taxpayer is entitled to a tax credit of 50% of the contribution. Champion for Children tax credits are subject to available funding. If claims exceed the funding, the redemption of the credit will be prorated to the extent funds are available. I certify this claim to be true and accurate. Signature(s) Signature of Qualified Agency Director Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo. Taxpayer Signature Taxpayer’s Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Spouse’s Signature (if applicable) Spouse’s Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form. If you encounter any technical difficulty in submitting this form without including information that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department by email at [email protected] or by phone at 573-751-4541. This form must be attached to the Miscellaneous Income Tax Credits (Form MO-TC), along with your tax return. Mail to: Phone: Fax: E-mail: [email protected] Form MO-CFC (Revised 12-2023) Taxation Division Income Tax P.O. Box 27 Jefferson City, MO 65105-0027 Ever served on active duty in the United States Armed Forces? (573) 751-3220 (573) 522-8619 If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. Visit https://dor.mo.gov/tax-credits/cfc.html for additional information. Page 2 Instructions Purpose Provides a tax credit for contributions made to a qualified agency as determined by the Department of Social Services. Eligible Applicants Any individual or corporation that has income tax due under Chapter 143, RSMo, excluding taxes withheld under Sections 143.191 to 143.265, RSMo, and that makes a contribution to a qualified agency. How the Program Works A Champion for Children Tax Credit may be claimed in an amount equal to fifty percent of a contribution made to a qualified agency. The minimum contribution amount is $100. Carryforward and Non-refundable Any amount of tax credit which exceeds the tax due may be carried forward to the next four subsequent years, not to exceed a total of five years. The CFC tax credit is not refundable and may not be assigned, transferred, or sold. Procedures to Claim the Credit To claim the Champion for Children Tax Credit, the taxpayer must attach Form MO-CFC or a copy of the contribution verification provided by the qualifying agency, to the income tax return along with a completed Form MO-TC. Funding Limits and Due Date Returns claiming the Champion for Children Tax Credit must be filed between July 1 through April 15 of each fiscal year. The cumulative amount of the tax credits redeemed shall not exceed a total of $1,000,000 for all fiscal years ending on or before June 30, 2019, and $1,500,000 for all fiscal years beginning on or after July 1, 2019. The amount available shall be equally divided among the three qualified agencies: • CASA • Child Advocacy Centers, or • Crisis Care Centers. In the event the total amount of tax credits claimed exceeds the amount available, the amount redeemed will be apportioned equally to all eligible taxpayers claiming the credit for that agency. If the credit amount redeemed is apportioned and reduced due to lack of available funds, the taxpayer will not be held liable for any penalty or interest, provided the balance is paid or approved payment arrangements have been made, within sixty days of notification. If the balance is not paid within sixty days of notification, the remaining balance, including interest and penalties will be due and payable. Authorization This credit may be applied to the taxpayer’s individual income tax, corporation income tax, or any other tax incurred under the provisions of Chapter 143, RSMo, excluding state withholding tax. Form MO-CFC (Revised 12-2023)
Form MO-CFC - Champion for Children Tax Credit
More about the Missouri Form MO-CFC Corporate Income Tax Tax Credit TY 2023
We last updated the Champion for Children Tax Credit Claim in January 2024, so this is the latest version of Form MO-CFC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form MO-CFC directly from TaxFormFinder. You can print other Missouri tax forms here.
Other Missouri Corporate Income Tax Forms:
TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form MO-1120S | S Corporation Income Tax Return |
| Form INT-2-1 | Bank Franchise Tax Schedule BF |
| Form MO-C | Missouri Dividends Deduction Schedule |
| Form MO-FT | Corporation Franchise Tax Schedule (must be filed with the 2013 MO-1120 or MO-1120S) |
| Form MO-NFT | No Franchise Tax Due |
View all 62 Missouri Income Tax Forms
Form Sources:
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-CFC from the Department of Revenue in January 2024.
Form MO-CFC is a Missouri Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Missouri Form MO-CFC
We have a total of eleven past-year versions of Form MO-CFC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2022 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2021 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2020 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2019 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2018 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2017 Form MO-CFC
Form MO-CFC Champion for Children Tax Credit
2016 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2015 Form MO-CFC
Form MO-CFC - Champion for Children Tax Credit
2014 Form MO-CFC
Champion for Children Tax Credit
2013 Form MO-CFC
MO-CFC Champion for Children Tax Credit
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