Missouri Adoption Tax Credit Claim

Adoption Tax Credit Claim
Form MO-ATC
Reset Form

Form
MO-ATC

Department Use Only
(MM/DD/YY)

Adoption Tax Credit Claim

Taxable Year

Beginning

Ending

(MM/DD/YY)

(MM/DD/YY)

Adoptive
Father’s
Name

Social Security
Number

Adoptive
Mother’s
Name

Part A - Tax Credit Claimant Information

Print Form

Social Security
Number

Business
Name
Missouri Tax I.D.

Federal Employer

Number

I.D. Number

Charter

NAICS Code

Number

(if applicable)

City

Address

State

Telephone
Number

ZIP

Tax Type
Individual

Corporation

Non-Profit

Other

Social Security
Number
(If Available)

Name of
Adopted
Child
Age of

Part B - Adopted Child Information

Child

Birthdate of
Child
(MM/DD/YY)

State or
Country of
Origin

Date Child Was Placed in

Date Adoption Became

the Home (MM/DD/YY)

Final (MM/DD/YY)

Select the appropriate box:
Credit for placed in the home

Credit for adoption finalized

1) Was the child a resident or ward of a resident of Missouri at the time the adoption was initiated?.............................................

Yes

No 

2)  Is the adopted child special needs? See definition on Page 3.....................................................................................................

Yes

No

3) Was the special needs adopted child 18 years of age or over on the date the adoption was final? .............................................. 	

Yes

No

Note: If yes, you must attach a statement from the child’s physician indicating that the child is physically or mentally incapable of caring for his or
herself and living independently of the adoptive parents.

4)  Name any other state or federal program utilized for the adoption of a child.......................

Paid by Employer

1		

00

1

00

  2.	 Court costs.....................................................................................................................................................	

2	+	

00

2	 +

00

  3.	 Attorney fees..................................................................................................................................................	

3	+	

00

3	 +

00

  4.	 Other directly related expenses.....................................................................................................................	

4	+	

00

4	 +

00

  5.	 Total nonrecurring expenses
	
(Employers claiming the credit, enter total on Line 5 and then skip to Line 11.)...........................................	

5	=	

00

5	 =

00

  6.	 Amount of nonrecurring expenses paid by Missouri Children’s Division.......................................................	

6	+

00

  7.	 Amount of nonrecurring expenses paid by employer....................................................................................	

7	+

00

  8.	 Amount of federal adoption tax credit claimed from Federal Form 8839 ......................................................	

8	+

00

  9.	 Amount received from other federal, state, or local government programs...................................................	

9	

00

10.	 Add Lines 6 through 9 and enter on Line 10..................................................................................................	 10	=

00

11.	 Subtract Line 10 from Line 5 and enter the amount on Line 11. (Employer enter amount from Line 5.)......	 11	 =	

00 11	 =

00

12.	 The adoption tax credit is limited to the lesser of the total on Line 11 or $10,000.
	
Enter the smaller amount on Line 12.............................................................................................................	 12		

00 12

00

Part D - Social
Services Certification

Part C - Nonrecurring Adoption Expenses

Paid by Adoptive Parent(s)
  1.	 Adoption fees.................................................................................................................................................	

I hereby certify, to the Department of Revenue, that the adoption expenses itemized in Part C of this schedule have not and will not be reimbursed and paid from
funds available from the state of Missouri, managed by the Missouri Department of Social Services, Children’s Division.

Authorized
Signature
Children’s Division
County Office

Title
Date
(MM/DD/YY)

Part E - Special Needs
Certification by Agency

Only complete Part E for special needs adoptions.
I certify that the adopted child meets the necessary criteria and is determined to be a “special needs child” pursuant to Section 135.326, RSMo.
(Part E may be shared by: (1) The Missouri Department of Social Services, Children’s Division, or (2) A child placing agency licensed by the state of Missouri, or
(3) A court of competent jurisdiction.)

Authorized
Signature

Date
(MM/DD/YY)

Office of
Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I am aware of the applicable reporting
requirements of Section 135.805, RSMo and the penalty provisions of Section 135.810, RSMo.

Signature(s)

Adoptive
Father’s
Signature
Adoptive Mother’s
Signature

Date
(MM/DD/YY)
Date
(MM/DD/YY)

Name of
Business Agent
or Contact
Telephone
Number

This form must be attached to the Miscellaneous Income Tax Credits (Form MO-TC), along with your tax return.
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.
Form MO-ATC (Revised 12-2023)
	
Taxation Division	Phone: (573) 751-3220
		Individual Income Tax	
TTY: 1-800-735-2966	
		
		
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P.O. Box 27	
Fax: (573) 522-8619
If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
		
Jefferson City, MO 65105-0027	 E-mail: [email protected]	 eligible military individuals. A list of all state agency resources and benefits can be
found at veteranbenefits.mo.gov/state-benefits/.
Visit dor.mo.gov/tax-credits/atc.html for additional information.

General Instructions - Adoption Tax Credit
Individuals and business entities may claim a tax credit for their total
nonrecurring adoption expenses. Missouri residents may claim up to
$10,000 per child. You may claim 50% of the credit in the year the child
is placed in the home and 50% of the credit may be claimed at the time
the adoption is finalized. If the amount of credit claimed exceeds the tax
liability, the remaining credit may be claimed on the subsequent 4 years.
This credit is non-refundable.
The cumulative amount of adoption tax credits claimed by all taxpayers
may not exceed $6 million in any fiscal year, per Section 135.327 RSMo.
If the cumulative amount of credits claimed exceed the limitation, priority
shall be given to applications to claim the tax credit for special needs
children who are residents or wards of residents of this state at the time
the adoption is initiated.

Special Needs Child:
A child for whom it has been determined by the Missouri Department
of Social Services, Children’s Division, a child-placing agency licensed
by the state, or a court of com­petent jurisdiction to be a child who has a
specific factor or condition such as age, membership in a sibling group,
medical condition or diagnosis, or disability because of which it is reasonable to conclude that such child cannot be easily placed with adoptive
parents.

Claim the Adoption Tax Credit:

the adoption tax credit is claimed. You may be eligible to claim
an additional federal adoption tax credit in subsequent years, which
will reduce your Missouri adoption tax credit and may result in a billing.
When first claiming the credit as the result of a sale or assignment, attach
a completed Form MO-TF and a copy of the original Form MO-ATC
completed by the adoptive parents, as well as Part A of the revised form.
If the Adoption Tax Credit is sold, it must be sold for 75% of the value or
greater.

Due Date:
To claim the ATC you must file your return between July 1 and April 15
of each fiscal year. In order to claim the Adoption Tax Credit you must
provide Federal Form 1040, Federal Form 8839, Form MO-TC, and Form
MO-ATC.
Missouri Revised Statutes 135.325 through 135.339 do not provide
provisions to waive interest and penalties due to the apportionment of the
Adoption Tax Credit.
If your return would result in a balance due without considering the application of the Adoption Tax Credit, the Department recommends paying
the amount of tax covered by the Adoption Tax Credit by the return due
date to avoid the accrual of interest and penalties on the unpaid tax.
Once the Adoption Tax Credit is apportioned for the fiscal year, any
amount of payment not due to the Department will be refunded.

Attach Form MO-ATC and Form MO-TC to the tax return each year

Instructions
Part A
Enter the tax credit claimant information, address and select the correct
tax type.
Part B
Enter the adopted child’s information and provide answers to the
questions by selecting each appropriate box.
Part C
Enter the nonrecurring adoption expenses incurred by the adoptive
parents or the employer (up to $10,000). Nonrecurring adoption
expenses include: reasonable and necessary adoption fees, court costs,
attorney fees, and other expenses which are directly related to the
adoption of a child and are not incurred in violation of federal, state, or
local laws. Section 135.815, RSMo, requires the Department to
reduce the credit by any in­come, sales, use, or insurance tax delinquency
including interest and penalties.
Line 1: Enter the total amount of the reasonable and necessary adoption
fees incurred.
Line 2: Enter the total amount of court costs associated in the adoption of
the child.
Line 3: Enter the total amount of attorney fees associated in the adoption
of the child.
Line 4: Enter the total amount of other directly related expenses (which
are not in violations of federal, state, or local government laws.)
Line 5: Add Lines 1 through 4 and enter the amount on Line 5. This is the
total amount of nonrecurring adoption expenses. Employers claiming the

credit enter total on Line 5 and then skip to Line 11.
Line 6: Enter the amount paid by the Missouri Department of Social
Services, Children’s Division.
Line 7: Enter the amount paid by your employer.
Line 8: Enter the amount of adoption tax credit claimed from Federal
Form 8839, Line 16 for specified child.
Line 9: Enter the amount of nonrecurring adoption expenses paid from
any funds received under any federal, state, or local government programs.
Line 10: Add Lines 6 through 9 and enter the amount on Line 10.
Line 11: Subtract the amount on Line 10 from the amount on Line 5.
Enter the amount on Line 11. (Employer enter amount from Line 5.) If
Line 10 exceeds the amount on Line 5, enter zero (0) on Line 11.
Line 12: The adoption tax credit is limited to the lesser of the total on
Line 11 or $10,000. Enter the smaller amount on Line 12.
Part D
The Missouri Department of Social Services, Children’s Division must
certify the adoption expenses in Part C will not be reimbursed from
funds available under any federal, state, or local government programs.
Part E
This section is only completed when the agency is certifying the child
meets the criteria as a special needs child. If the credit is claimed upon
placement of the child, this certification will be completed and submitted
at that time and does not need to be resubmitted when the adoption is
final or when the remainder of the credit is claimed.
If you require additional information, you may call the Missouri Department
of Revenue at (573) 751-3220 or e-mail: [email protected].

Adoption Tax Credit Worksheet
	

Use the Adoption Tax Credit Worksheet to track your available credit.
1st Year	
2nd Year	
3rd Year	

4th Year	

5th Year

A.  Tax liability..............................................................
B.  Amount claimed......................................................
Amount From
MO-ATC, Part C,
Line 12

C.  Beginning balance ..................................................	

Ending Balance
(1st Year Line F)

Ending Balance
(2nd Year Line F)

Ending Balance
(3rd Year Line F)

Ending Balance
(4th Year Line F)

		

D.  Amount allowed by Department of Revenue...........
E.  Credit sold or transferred.........................................
F.  Ending balance (Line C less Line D, and Line E).....
Form MO-ATC (Revised 12-2023)