Missouri Credit for Income Taxes Paid to Other States

Credit for Income Taxes Paid to Other States
Form MO-CR - 2023 Credit for Income Taxes Paid to Other States or Political Subdivisions
Reset Form
Form

MO-CR

Print Form

2023 Credit for Income Taxes Paid to
Other States or Political Subdivisions

Complete this form if you or your spouse have income from another state or political subdivision. If you had multiple credits, complete a
separate form for each state or political subdivision. Attach Form MO-CR and all income tax returns for each state or political
subdivision to Form MO-1040.
Name

Social Security Number

Spouse’s Name

-

Spouse’s Social Security Number

-

-

If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete
MO-CR, Schedule 1 and see Instructions.
Yourself (Y)
	1.	 Claimant’s total adjusted gross income (Form MO-1040,
		 Line 5Y and Line 5S)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Form MO-CR

.

1Y

	 2. 	 Claimant’s Missouri income tax (Form MO-1040, Line 30Y and
30S). Use the two letter abbreviation for the state or name of
political subdivision. See the table on back for the two letter
abbreviation, or enter the name of the political subdivision below.

Spouse (S)
00

1S

00

State of:

State of:

________________________________________________

2Y

. 00

2S

. 00

	 3.	 Wages and commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

3Y

. 00

3S

. 00

	 4.	 Other income (Describe nature _______________________ )	

4Y

. 00

4S

. 00

	5.	Total - Add Lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

5Y

. 00

5S

. 00

	 6.	 Minus, related adjustments (Federal Form 1040 or 1040-SR,
		 Line 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

6Y

.

00

6S

.

00

	7.	 Net amounts - Subtract Line 6 from Line 5 . . . . . . . . . . . . . . .

7Y

.

00

7S

.

00

	8.	 Percentage of your income taxed - Divide Line 7 by Line 1 . . .

8Y

%

8S

	 9.	 Maximum credit - Multiply Line 2 by percentage on Line 8 . . .

9Y

.

00

%

9S

.

00

10.		 Income tax imposed by another state or political
		subdivision. This is not income tax withheld. The income tax
		 must generally be reduced by all credits, except withholding
		 and estimated tax. (See instructions.) . . . . . . . . . . . . . . . . . . .  10Y

. 00

10S

. 00

11.		 Credit - Enter the smaller amount of Line 9 or Line 10 here
		 and on Form MO-1040, Line 31Y or Line 31S . . . . . . . . . . . .  11Y

.

11S

.

00

00

		 Note: If you have completed Form MO-CR for credits in multiple states, add the amounts on Line 11 from each Form MO-CR
		 and the amounts on Line 5, from each Form MO-CR, Schedule 1, before entering on Form MO-1040. The cumulative amount
		 of credit reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability. 	

For Privacy Notice, see Instructions.
1

Form MO-CR (Revised 12-2023)

Form

MO-CR
Schedule 1

Resident Credit For Tax on Pro Rata Share of
S Corporation Income Earned From a Non-Taxed Jurisdiction

Name

Social Security Number

Spouse’s Name

-

Spouse’s Social Security Number

-

-

Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from
sources in another state(s) or the District of Columbia that is not subject to an income tax imposed in that jurisdiction.
State abbreviation - List all states from which the non-taxed S corporation income is sourced:

	 1.	 Claimant’s federal adjusted gross income (Form 1040, Line 1Y
		 and Line 1S)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
	
	 2.	 Income earned from an S corporation in a non-taxed jurisdiction . . 

Yourself (Y)

Spouse (S)

1Y

.

00

1S

.

00

2Y

.

00

2S

.

00

%

3S

	 3.	 Divide Line 2 by Line 1. Enter as a percent. If greater than 100%,
		 enter 100%  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

3Y

	 4.	 Claimant’s Missouri income tax (Form MO-1040, Line 30Y and 30S)

4Y

.

00

4S

.

00

	5.	 Multiply Line 4 by the percentage on Line 3. Enter here and
		 include on Form MO-1040, Line 31Y or 31S  . . . . . . . . . . . . . . . . 

5Y

.

00

5S

.

00

%

Note: If you have completed Form MO-CR, Schedule 1 for credits in multiple states, add the amounts on Line 11 from each Form
MO-CR and the amounts on Line 5, from each Form MO-CR, Schedule 1, before entering on Form MO-1040. The cumulative
amount of credit reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability.

For Privacy Notice, see Instructions.
2

Form MO-CR (Revised 12-2023)

Information to Complete Form MO-CR
Complete this form if you are a:
	 •	 Missouri resident, resident estate, or resident trust with income from another state(s) within the United States, political
		 subdivision therein, or District of Columbia, or
	 •	 Missouri resident who is a direct or indirect member in a partnership or S corporation (pass-through entity), which
		 voluntarily elected to be subject to and pay an income tax at the pass-through entity level in another state through a
		 program substantially similar to the Missouri SALT Parity Act (Section 143.436 of the Missouri Revised Statutes). A
		 pass-through entity level tax program of another state or the District of Columbia is substantially similar to the Missouri
		 SALT Parity Act if:
		 -	 The partnership or S corporation only pays the tax if it voluntarily elects to be subject to that pass-through entity level tax;
		 -	 The tax is imposed directly on the income of the partnership or S corporation;
		 -	The partner or shareholder receives an individual income tax credit for all or part of the partner or shareholder’s pro 		
			 rata share of the tax paid by the partnership or S corporation; and
		 -	 The tax is not the mere payment, withholding, or composite payment of an income tax imposed on the partners or 		
			 shareholders of the partnership or S corporation.
A part-year resident may elect to use this form to determine his or her tax as if he or she were a resident for the entire taxable
year.
If you or your S Corporation or partnership referenced above pay tax to more than one state, you must complete a separate Form
MO-CR for each state. Before you begin:
	
	

•	 Complete your Missouri return, Form MO-1040 (Lines 1 through 30).
•	 Complete the other state’s return(s) to determine the amount of income tax you paid to the other state(s).

Line-By-Line Instructions
Note: If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction,
complete Form MO-CR, Schedule 1 and see Instructions.
Compute the Missouri Resident Credit as follows:
Line 1 - Enter the amount from Form MO-1040, Line 5Y and 5S.
Line 2 - Enter the amount from Form MO-1040, Line 30Y and 30S.
Lines 3 & 4 - Enter the total amount of wages, commissions, and other income you or your spouse received from the other 		
				
state(s) or District of Columbia, as reported on the other state(s) return.
Line 5 - Add Lines 3 and 4; enter the total on Line 5.
Line 6 - Enter any federal adjustments from:
			 • 	 Federal Form 1040 or 1040-SR, Line 10
Line 7 - Subtract Line 6 from Line 5. Enter the difference on Line 7.
Line 8 - Divide Line 7 by Line 1. If greater than 100 percent, enter 100 percent. Round in whole percent, such as 91 percent
		
instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Enter percentage on Line 8.
Line 9 - Multiply Line 2 by percentage on Line 8. Enter amount on Line 9.
Line 10 - Enter your income tax liability as reported on the other state(s) income tax return. This is not income tax withheld. Your
		
income tax liability must be reduced by all credits, except withholding and estimated tax. If the other state allows
		
Missouri residents to take a credit against that state’s income tax for the amount of Missouri income tax prior to the
		
application of all tax credits, then you do not need to reduce your tax liability by all credits for that state. If both you and
		
your spouse paid income tax to the other state(s) or District of Columbia, each must claim his or her own portion of the
		
tax liability. Also add on this line the following item:
			 • 	 You and your spouse’s pro rata share of pass-through entity level income tax actually paid to another state of the 	
				 United States or the District of Columbia through a program substantially similar to the Missouri SALT Parity Act.
			 • 	 If you or your spouse are a resident S corporation shareholder, you or your spouse’s pro rata share of net income
				 tax actually paid by your S corporation to the other state, but only if that other state does not measure the income
				 of S corporation shareholders by reference to the income of the S corporation. Note: If an amount or share of the
				 S corporation’s income is included in the shareholder’s taxable income in that state, then that state measures the
				 income of S corporation shareholders by reference to the S corporation’s income.
			 • 	 If you or your spouse are a resident S corporation shareholder and your S corporation is an out-of-state bank, see
				 Section 143.081.4 of the Missouri Revised Statutes to determine the pro rata share of the net tax actually paid by
				 the bank to include on Line 10.
Line 11 - Enter the smaller amount from Form MO-CR, Line 9 or Line 10. This is your Missouri resident credit. Enter the amount
			 on Form MO-1040, Line 31Y and 31S. (If you have multiple credits, add the amounts on Line 11 from each MO-CR).
			 Your total credit cannot exceed the percent of tax due to Missouri on that part of your income, and also cannot exceed
			 the income tax imposed by the other jurisdiction(s).

3

Form MO-CR (Revised 12-2023)

Information to Complete Form MO-CR, Schedule 1
Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from
sources in another state(s) or the District of Columbia not subject to an income tax imposed on you or the S corporation in that
jurisdiction or the political subdivision of that jurisdiction from which the income was derived. If you received S corporation income,
which meets this description, from multiple non-taxing states, you may include all non-taxed S corporation income on one
Schedule 1.
Attach Form MO-CR, Schedule 1 and supporting documentation, including Federal K-1 and a statement detailing the calculation
of your share of the income earned in the state(s) with no taxing jurisdiction for each state or political subdivision, to Form MO1040 to instead say “in the state(s) that are non-taxing jurisdictions for each state (or D.C.), to Form MO-1040.”
State abbreviation - Use the two letter abbreviation for each state or the District of Columbia. If you have S corporation income
from multiple non-taxing states, enter an abbreviation for each state. See the table below for the two letter abbreviations.
Line 1 – Enter the amount from Form MO-1040, Line 1Y and 1S.
Line 2 – Enter pro rata share of S corporation income that was derived from the non-taxed jurisdiction.
Line 3 – Enter the amount from Line 2 divided by the amount from Line 1. Enter as a percentage. Round in whole percent, such 	
			 as 91 percent instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage.
Line 4 – Enter your and your spouse’s Missouri income tax from Form MO-1040, Line 30Y and 30S.
Line 5 – Multiply Line 4 by the percentage on Line 3; enter the amount on Line 5.

State Abbreviations
AL 	- Alabama
AK 	- Alaska
AZ		- Arizona
AR		- Arkansas
CA		- California
CO		- Colorado
CT		- Connecticut
DC		- District of Columbia
DE		- Delaware
FL		- Florida

GA		- Georgia
HI		- Hawaii
ID		- Idaho
IL		- Illinois
IN		- Indiana
IA		- Iowa
KS		- Kansas
KY		- Kentucky
LA		- Louisiana
ME		- Maine

MD		- Maryland
MA		- Massachusetts
MI		- Michigan
MN		- Minnesota
MS		- Mississippi
MT		- Montana
NE		- Nebraska
NV		- Nevada
NH		- New Hampshire
NJ		- New Jersey

NM		- New Mexico
NY		- New York
NC		- North Carolina
ND		- North Dakota
OH		- Ohio
OK		- Oklahoma
OR		- Oregon
PA		- Pennsylvania
RI		- Rhode Island
SC		- South Carolina

SD		- South Dakota
TN		- Tennessee
TX		- Texas
UT		- Utah
VT		- Vermont
VA		- Virginia
WA		- Washington
WV		- West Virginia
WI		- Wisconsin
WY		- Wyoming

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/.

4

Form MO-CR (Revised 12-2023)