Missouri Food Pantry Tax Credit

Food Pantry Tax Credit
Form MO-FPT - Food Pantry, Homeless Shelter, or Soup Kitchen Tax Credit
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Form

MO-FPT

Missouri Department of Revenue
Food Pantry, Homeless Shelter, or
Soup Kitchen Tax Credit

Taxable Year

Department Use Only
(MM/DD/YY)

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

Individual

Corporation

Other _____________________________________________________

Food Pantry, Homeless Shelter, or Soup Kitchen Name

Instructions

Qualifications

Food Pantry, Homeless Shelter, or Soup Kitchen Address	

City	

State	

ZIP Code

Any taxpayer who donates cash or food to a food pantry, homeless shelter, or soup kitchen unless such food is donated after the
expiration date may claim a tax credit against the tax imposed by Chapter 143 RSMo. The credit claimed shall equal 50% of the
value of the contribution or donation made. Donations to a food bank, out-of-state food pantry, out-of-state homeless shelter or
out-of-state soup kitchen do not qualify for the credit. Credits cannot exceed $2,500 per taxpayer per year, cannot exceed the
taxpayer’s tax liability, and cannot be sold or transferred. All claims must be filed by April 15 of the fiscal year. If claims exceed
$1.75 million, all claims will be apportioned equally among those filing a valid claim.
•	 If married individuals filing a combined return made
	 contributions to a food pantry, homeless shelter, or soup
	 kitchen each spouse may claim up to $2,500.
•	If you made contributions to more than one food pantry,
homeless shelter, or soup kitchen you will need to complete a
separate Form MO-FPT for each food pantry, homeless shelter,
or soup kitchen.
•	Enter the date and amount of each contribution in the
appropriate columns below.
•	Multiply each contribution amount by 50% and report the credit
amount in the appropriate column.
•	 Total all contributions and tax credit amounts from each column.
•	 Enter the tax credit amount.

•	If you included any contributions as charitable donations on
your Federal Schedule A, and you claimed itemized
deductions on your Missouri return, you must report those
contributions on Form MO-A, Line 4. See Form MO-A
instructions for further information.
•	An eligible staff member of the food pantry, homeless shelter,
or soup kitchen must certify that each contribution reported
was received.
•	 If your corporation, partnership, resident estate, or trust reduced
its federal taxable income by charitable contributions to a food
pantry, homeless shelter, or soup kitchen you must report
those amounts as additions on Form MO-1120, MO-1120S,
MO-1065, or MO-1041.

Ever served on active duty in the United States Armed Forces?
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/.

Date of Contribution (MM/DD/YYYY)
Spouse

Contributions

Yourself

Tax Credit (50%)

Contribution Amount
Yourself

Spouse

Yourself

Spouse

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*Total

*If needed, attach a separate sheet and include the total of all contributions here. Enter the total amount on Form MO-TC.
I certify the above contributions were made to the food pantry listed above and I am eligible to sign this document.
Signature of Staff Member	

Date (MM/DD/YYYY)

Signature

___ ___ / ___ ___ / ___ ___ ___ ___
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. (Spouse must sign if claiming a
credit(s).) I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo.
Signature of Taxpayer	

Date (MM/DD/YYYY)

___ ___ / ___ ___ / ___ ___ ___ ___
Signature of Spouse (if applicable)	

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 return.
Form MO-FPT (Revised 09-2022)

	
Taxation Division	
Taxation Division		
Phone: (573) 751-3220 	
	
Individual Income Tax	
Business Tax			
Fax: (573) 522-8619
	
P.O. Box 27	
P.O. Box 3365			
E-mail: [email protected] 	
	
Jefferson City, MO 65105-0027	
Jefferson City, MO 65105-3365 		
		
Visit http://dor.mo.gov/taxcredit/fpt.php for additional information.