Missouri Property Tax Credit Claim

Property Tax Credit Claim
Form MO-PTC
Form

MO-PTC

2023 Property Tax Credit Claim

Print in BLACK ink only and DO NOT STAPLE.
For Privacy Notice, see Instructions.

Select Here for Amended Claim
Department of Social Services Application of Eligibility
form attached

Vendor Code

Department Use Only

0 0 1

Deceased
in 2023

Social Security Number

-

-

-

Birthdate (MM/DD/YYYY)

Name

Deceased
in 2023

Spouse’s Social Security Number

-

Spouse’s Birthdate (MM/DD/YYYY)

First Name

M.I.

Last Name

Suffix

Spouse’s First Name

M.I.

Spouse’s Last Name

Suffix

In Care Of Name (Attorney, Executor, Personal Representative, etc.)

Address

Present Address (Include Apartment Number or Rural Route)

State

City, Town, or Post Office

ZIP Code

_
County of Residence

Qualifications

Select only one qualification. Copies of letters, forms, etc., must be included with claim.
A.	 65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.)
B.	 100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.)
C.	 100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.)

Filing
Status

D.	 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)

Select only one filing status. If married filing combined, you must report both incomes.
Single

Married - Filing Combined

Married - Living Separate for Entire Year

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Failure to provide the following attachments will result in denial or delay of your claim:
Verification of Rent Paid (Form 5674), Form(s) 1099, W-2, etc.

Household Income

	1.	 Enter the amount of social security benefits received by you, your spouse, and your minor
		children before any deductions and the amount of social security equivalent railroad retirement 	
1
		benefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	2.	Enter the total amount of wages, pensions, annuities, dividends, interest income, rental income,
		 unemployment compensation, or other income. Attach Form(s) W-2, 1099, 1099-G, 1099-R,
	
2
		 1099-DIV, 1099-INT, 1099-MISC, etc.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

00

.

00

	3.	Enter the amount of railroad retirement benefits (not included in Line 1) before any deductions.
		
Attach Form RRB-1099-R (TIER II) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

.

00

	4.	 Enter the amount of veteran’s payments or benefits before any deductions.
		
Attach letter from Veterans Affairs (see instructions on page 5) . . . . . . . . . . . . . . . . . . . . . . . . . .

4

.

00

	5.	 Enter the total amount received by you, your spouse, and your minor children from: public
		 assistance, Supplemental Security Income (SSI), child support, or Temporary Assistance
		 payments (TA and TANF). Attach a letter from the Social Security Administration that includes 	
5
		 the amount of assistance received if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

00

	6.	 Total household income - Add Lines 1 through 5 and enter the total here . . . . . . . . . . . . . . . . . . . . .

6

.

00

	 7.	 Enter the appropriate amount from the options below  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

.

00

8

.

00

	If you owned your home, enter the total amount of property tax paid for your home, minus special
assessments, or $1,100, whichever is less. Attach a copy of your 2023 paid real estate tax
receipt(s). If your home is on more than five acres or you own a mobile home, attach the
Assessor’s Certification (Form 948)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

.

00

	10.	 If you rented, enter the total amount from Certification of Rent Paid (Form MO-CRP) Line 9 or
		 $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674). NOTE: If you
		 rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit  . .

10

.

00

	11.	 Enter the total of Lines 9 and 10, or $1,100, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

.

00

•		Single or Married Living Separate - Enter $0
•	

Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000

•	

Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000

Real Estate Tax and Rent Paid

	8.	Net household income - Subtract Line 7 from Line 6 and enter the amount here  . . . . . . . . . . . . .

	 9.
		
		
		

•	
	

If you rented or did not own and occupy your home for the entire year and Line 8 is
greater than $27,200, you are not eligible to file this claim.

•	
	

If you owned and occupied your home for the entire year and Line 8 is greater
than $30,000, you are not eligible to file this claim.

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	12.	 Apply amounts from Lines 8 and 11 to chart on pages 14-16 to figure your Property Tax Credit.
		
You must use the chart on pages 14-16 to see how much refund you are allowed.  . . . . . . . . . . . .

.

12

00

Reserved
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to
the best of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s)
below, I am providing the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of
preparer (other than taxpayer) is based on all information of which he or she has any knowledge. As provided in Chapter 143,
RSMo, a penalty of up to $500 shall be imposed 	on any individual who files a frivolous return. I also declare under penalties of
	
perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption,
	
credit, or abatement if I employ such aliens. I further affirm that I am aware of the reporting requirements of Section 135.805 and
the 	 penalty provisions of Section 135.810.

Signature

	
	
	
	
	

Signature

Date (MM/DD/YY)

Spouse’s Signature (If filing combined, BOTH must sign)

Date (MM/DD/YY)

E-mail Address

Daytime Telephone

Preparer’s Signature

Date (MM/DD/YY)

Preparer’s FEIN, SSN, or PTIN

Preparer’s Telephone

Preparer’s Address

State

ZIP Code

I authorize the Director of Revenue or delegate to discuss my claim and attachments with the preparer
or any member of his or her firm, or if internally prepared, any member of the internal staff  . . . . . . . . . . . . . 	

Yes	No

Did you pay a tax return preparer to complete your return, but the preparer failed to sign the return or provide
an Internal Revenue Service preparer tax identification number? If you marked yes, please insert the
preparer’s name, address, and phone number in the applicable sections of the signature block above . . . . .

Yes

No

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Department Use Only
A

K

R

U
Form MO-PTC (Revised 12-2023)

Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Taxation Division
P.O. Box 2800			
Jefferson City, MO 65105-2800
(573) 751-3505
(573) 522-1762
(800) 735-2966	

E-mail: [email protected] (Submit Property Tax Claim)
E-mail: [email protected] (Inquiry and correspondence)

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/.

3

One Form MO-CRP must be provided for each rental location in which you resided.
Failure to provide landlord information will result in denial or delay of your claim.

Form

MO-CRP

2023 Certification of Rent Paid

Spouse’s Social Security Number

1.	 Social Security Number

-

-

-

-

Select this box if related to your landlord. If so, explain.
2.	 Name (First, Last)

Physical Address of Rental Unit (P.O. Box Not Allowed)

Apartment Number

City

State

ZIP Code

3.	 Landlord’s Name (First, Last)

Landlord’s Street Address (Must be completed)

Apartment Number

City

State

4.	Landlord’s Phone Number (Must be completed)
From:	
5.	 Rental Period During Year (MM/DD/YY)

ZIP Code

To:
(MM/DD/YY)

2023

2023

6.	 Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing
	 assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, 	
	 you are not eligible for a Property Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

.

7.	 Select the appropriate box below and enter the corresponding percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . 

7

%

A.	 Apartment, House, Mobile Home, or Duplex - 100%

00

F.	 Low Income Housing - 100% (Rent cannot exceed 40% of total
	
household income.)

B.	 Mobile Home Lot - 100%
G.	 Shared Residence – If you shared your rent with relatives or friends
	
(other than your spouse or children under 18), select the appropriate
	
box based on the additional person(s) sharing rent:

C. Boarding Home or Residential Care - 50%
D. Skilled or Intermediate Care Nursing Home - 45%

1 (50%)

2 (33%)

3 (25%)

E. Hotel - 100%; if meals are included - 50%
8.	 Net rent paid - Multiply Line 6 by the percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.	 Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS  . . . . . . .

8

.

00

9

.

00

*23315010001*
23315010001
For Privacy Notice, see instructions.
Taxation Division
Attach to Form MO-PTC or MO-PTS and
mail to the Missouri Department of Revenue.

Form MO-CRP (Revised 12-2023)

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/.

One Form MO-CRP must be provided for each rental location in which you resided.
Failure to provide landlord information will result in denial or delay of your claim.

Form

MO-CRP

2023 Certification of Rent Paid

Spouse’s Social Security Number

1.	 Social Security Number

-

-

-

-

Select this box if related to your landlord. If so, explain.
2.	 Name (First, Last)

Physical Address of Rental Unit (P.O. Box Not Allowed)

Apartment Number

City

State

ZIP Code

3.	 Landlord’s Name (First, Last)

Landlord’s Street Address (Must be completed)

Apartment Number

City

State

4.	Landlord’s Phone Number (Must be completed)
From:	
5.	 Rental Period During Year (MM/DD/YY)

ZIP Code

To:
(MM/DD/YY)

2023

2023

6.	 Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing
	 assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, 	
	 you are not eligible for a Property Tax Credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

.

7.	 Select the appropriate box below and enter the corresponding percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . 

7

%

A.	 Apartment, House, Mobile Home, or Duplex - 100%

00

F.	 Low Income Housing - 100% (Rent cannot exceed 40% of total
	
household income.)

B.	 Mobile Home Lot - 100%
G.	 Shared Residence – If you shared your rent with relatives or friends
	
(other than your spouse or children under 18), select the appropriate
	
box based on the additional person(s) sharing rent:

C. Boarding Home or Residential Care - 50%
D. Skilled or Intermediate Care Nursing Home - 45%

1 (50%)

2 (33%)

3 (25%)

E. Hotel - 100%; if meals are included - 50%
8.	 Net rent paid - Multiply Line 6 by the percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9.	 Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS  . . . . . . .

8

.

00

9

.

00

*23315010001*
23315010001
For Privacy Notice, see instructions.
Taxation Division
Attach to Form MO-PTC or MO-PTS and
mail to the Missouri Department of Revenue.

Form MO-CRP (Revised 12-2023)

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/.

Department Use Only
(MM/DD/YY)

Form

5674

Verification of Rent Paid
Landlord must complete this form each year.
Tax Year

Tenant’s Name

Social Security Number

-

-

Tenant and Rental Information

Rental Address

State

City

Rental Begin Date (MM/DD/YYYY)

ZIP Code

Rental End Date (MM/DD/YYYY)

.

Gross Rent Paid for the Year  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Did the tenant receive any housing assistance? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Yes

Did anyone reside at this dwelling with the above tenant? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

No

.

If yes, how much rent was the tenant responsible for? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Yes

00

00
No

If yes, how many were over the age of 18? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Landlord Information

Landlord’s Name

Landlord’s Address

City

State

Telephone Number (Home)

Telephone Number (Cell)

Telephone Number (Work)

Landlord’s Signature

ZIP Code

Form 5674 (Revised 12-2023)

Taxation Division
Attach to Form MO-PTC or MO-PTS and
mail to the Missouri Department of Revenue.

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/.