Missouri Bank Franchise Tax Credit Claim

Bank Franchise Tax Credit Claim
Form MO-BTC
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Form
MO-BTC

(MM/DD/YY)

Bank Tax Credit for S Corporation Shareholders
Reporting Period
(MM/YY)

Shareholder

Missouri
Tax I.D.

Federal Employer

Number

I.D. Number

Social
Security
Number
Shareholder’s
Name
ZIP

Corporation

Address

City

Missouri Tax

Federal Employer

I.D. Number

I.D. Number

State

Code

State

Code

Corporation’s
Name
ZIP
Address

City

Bank Tax Credit: Shareholders of S corporations that are banks or bank holding companies, savings & loan associations, and credit institutions are
allowed to take a tax credit that is equal to their pro rata share of the financial institution tax paid by the S corporation.
If you are filing a joint Missouri Individual Income Tax Return, the Bank Tax Credit will only be applied against the tax liability of the taxpayer listed as a
shareholder of the S corporation.

Enter the tax amount from one of the following returns:
Bank Franchise Tax Amount (from Form INT-2, Line 21 less Line 22)
Savings & Loan Association Tax Amount (from Form INT-3, Line 21)
Credit Institution Tax Amount (from Form 2823, Line 23)...................................................................	

1

2.	 Enter Ownership Percentage .............................................................................................................	

2

3.	 Bank Tax Credit - Multiply Line 1 by Line 2. Enter on the Form MO-TC.
	 If this credit amount exceeds the Missouri income tax liability, the remaining
	 credit may be carried forward 5 years ................................................................................................	

3

Signature

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I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo. 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.
Taxpayer’s Signature	
Printed Name	
Date (MM/DD/YYYY)

__ __ / __ __ / __ __ __ __
Attach your completed Form MO-BTC with your Missouri Income Tax Return. Also enclose Form MO-TC, copies of Federal Schedule K-1, and a copy
of one of the following returns: Missouri Bank Franchise Tax Return, Savings & Loan Association Tax Return, or Credit Institutions Tax Return.

Mail to: 	
		
		
	
	Phone:	
	 Fax: 	
	TTY: 	

Taxation Division
P.O. Box 27			
Jefferson City, MO 65105-0027
(573) 751-3220
(573) 522-8619
(800) 735-2966	

E-mail: [email protected]

Form MO-BTC (Revised 12-2023)

Visit dor.mo.gov/tax-credits/btc.html for additional information.

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/.

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