Missouri Information and forms to Complete MO-PTC (Property Tax Credit)

Information and forms to Complete MO-PTC (Property Tax Credit)
Form MO-PTC Book - Property Tax Credit Claim
Form
MO-PTC

2023

Property Tax Credit Claim
Final Checklist Before Mailing Your Claim
Did you need to attach any of these?
• MO-CRP
• Verification of Rent Paid (Form 5674)
• SSA-1099, RRB-1099, or SSI Statement
• 2023 paid real estate tax receipts or personal property tax receipts,
	and Form 948
• Disabled veteran documentation
• Form MO-1310D and death certificate

Sign up to receive updates!
@

Get text or email notifications each time the status of
your return changes. See page 4 for more information.

Failure to include required documentation or
information may reduce or delay your refund.

!

Am I Eligible?
Use this diagram to determine if you or your spouse are eligible to claim
the Property Tax Credit (Circuit Breaker)
Start diagram by choosing Box 1 or Box 2 and follow to conclusion.

1
YES

NO

Renters / Part-Year Owners - If single, is your total household income $27,200 or less?
If married filing combined, is your total household income $29,200 or less? If you are a
100 percent service connected disabled veteran, do not include VA payments.

OR

2

N
NO O
T

Owned and occupied your home the entire year - If single, is your total household
income $30,000 or less? If married filing combined, is your total household income
$34,000 or less? If you are a 100 percent service connected disabled veteran, do not
include VA payments.

YES
Did you pay real estate taxes or rent on the home you occupied? Renters: If you rent from a
facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

YES
Can you truthfully state that you do not employ illegal or unauthorized aliens?

NO

NO

YES
Were you or your spouse
65 years of age or older
as of De­cem­ber 31, 2023,
and a Missouri resident
the entire 2023 calendar
year? If so, select Box A
on Form MO-PTC.

YES

NO

Are you or your
spouse 100
percent disabled
as a result of
military service?
If so, select
Box B on Form
MO-PTC.

NO

YES

Are you or
your spouse
100 percent
disabled? If so,
select Box C
on Form
MO-PTC.

YES

NO

Were you 60 years of
age or older as of
December 31, 2023,
and receiving sur­viving
spouse social security
benefits? If so, select
Box D on Form MO-PTC.

NO

E
L
I
G
I
B
L
E

YES

YOU ARE ELIGIBLE
This information is for guidance only and does not state complete law.
2-D Barcode Returns - If you plan to file a paper return, you should
consider 2-D barcode filing. The software encodes all your tax
information into a 2-D barcode, which allows your return to be
processed with fewer errors compared to traditional paper returns.
If you use software to prepare your return, check our website for approved 2-D barcode software companies.
Also, check out the Department’s fill-in forms that automatically calculate and have a 2-D barcode. You can
have your refund directly deposited into your bank account when you use the Department’s fill-in forms. All 2-D
barcode returns should be mailed to: Department of Revenue, P.O. Box 3385, Jefferson City, MO 65105-3385.
Email: [email protected] (For submission of Individual Income Tax and Property Tax Credit
return)

Assistance with Preparing Your Tax Return
There are a large number of volunteer groups around Missouri providing tax assistance to elderly or
lower income taxpayers. To locate a volunteer group near you that offers return preparation assistance:
	

•	Call 800-906-9887 or 888-227-7669, or

	

•	Visit irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers.

You will find a larger volume of volunteer centers open during the filing season, which is typically
January through April.
2

WHAT’S INSIDE

WHERE TO SUBMIT YOUR CLAIM
Mail your completed Form MO-PTC and all
attachments to:
	 Department of Revenue
	 P.O. Box 2800
	 Jefferson City, MO 65105-2800

Am I Eligible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Do I Have the Right Form?  . . . . . . . . . . . . . . . . . . . . . . . . . . .  3
Important Filing Information . . . . . . . . . . . . . . . . . . . . . . . . . 3, 4
Information to Complete Form MO-PTC . . . . . . . . . . . . . . 4-7
Information to Complete Form MO-CRP  . . . . . . . . . . . . . .  8
Form MO-PTC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-11
Form MO-CRP  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  12
Verification of Rent Paid (Form 5674) . . . . . . . . . . . . . . . . .  13
2023 Property Tax Credit Chart . . . . . . . . . . . . . . . . . . . . . 14-16

Email: [email protected]

FILING FOR DECEASED INDIVIDUALS
If an individual passed away in 2023, a claim
may be filed by the surviving spouse if the filing
status is “married filing combined” and all other
qualifications are met. If there is no surviving
spouse, the estate may file the claim.

DO YOU HAVE
THE RIGHT FORM?
You may use this tax form to file your 2023 Property Tax
Credit Claim (Form MO-PTC) if you meet the eligibility
requirements on page 2 and are not required to file an
individual income tax return.

A copy of the death certificate must be
attached. If the check is to be issued in another
name a Statement of Person Claiming Refund
Due to Deceased Taxpayer (Form MO-1310D)
must also accompany the claim.

You cannot use this form if you were required to file a federal return
and you were a:
	a.	 Resident of Missouri and you had Missouri adjusted 		
		 gross income of $1,200 or more;
	 b.	 Nonresident of Missouri and had income of $600 or more
		 from Missouri sources; or
	 c.	 Resident or nonresident with Missouri withholding and you
		 want to file an individual income tax return to claim a 	
		 refund of your withholding.
If you have any negative income, you cannot use this form.

Any existing Power of Attorney (Form 2827) with
the Department of Revenue is terminated when
the death of the taxpayer is made known to the
Department. A new Form 2827 and verification of
personal representative is required after the death
of the taxpayer before any party may discuss the
taxpayer’s account with the Department staff.
If no personal representative was appointed,
submit verification of the executor of estate or
distributee(s).

If you meet any of the above criteria, you cannot file the Form
MO-PTC. You must file a Missouri income tax return and attach
the Property Tax Credit Schedule (Form MO-PTS) if you qualify
for a property tax credit. See below for information to obtain
the correct form (Individual Income Tax Return - Long Form
MO-1040) to file and claim your property tax credit.

DOLLARS AND CENTS

Exception: You are not required to file a Missouri income tax
return if your standard deduction meets or exceeds your
Missouri adjusted gross income.

Rounding is required on your Form MO-PTC.
Zeros have been placed in the cents column on
your return. For 1 cent through 49 cents, round
down to the pre­vious whole dollar amount. For
50 cents through 99 cents, round up to the
next whole dollar amount.
Round $32.49 down to $32.00
Example:	
		
Round $32.50 up to $33.00

Helpful Hints
If you anticipate receiving any 1099 or W-2 income, please
wait to file this claim until all statements are received. Filing
too early may result in a balance due.

TO OBTAIN FORMS

FILL-IN FORMS THAT
AUTOMATICALLY CALCULATE

Visit dor.mo.gov/forms/.

Go to our website at dor.mo.gov/forms/?form
Name=PTC&category=&year=99 to enter your
tax information and let the auto-calculating
form do the math for you. No calculation errors
means faster processing. Complete, print, sign
and mail the claim with required sup­port­ing
documents.

IMPORTANT FILING INFORMATION
This information is for guidance only and does
not state the complete law.

WHEN TO FILE A CLAIM
The 2023 Form MO-PTC is due April 15, 2024,
but you may file up to three years from the due
date and still receive your credit.
3

ADDRESS CHANGE

QUALIFICATIONS

If you move after filing your return, notify both
the post office serving your old address and
the Department of Revenue of your address
change. Address change requests should be
mailed to: Department of Revenue, P.O. Box
2200, Jefferson City, MO 65105-2200 or visit the
Department’s website at dor.mo.gov/how-do-i/
change-address-revenue-records.html. This will
help forward any refund check or correspondence to your new address.

Select the applicable box to indicate under which
qualification you are filing the Form MO-PTC.
See the “Am I Eligible” chart on page 2. You
must select a qualification box to be eligible
for the credit. Select only one box. Attach the
appropriate documentation to verify your
qualification. (The required documentation is
listed behind each qualification on the Form
MO-PTC. Failure to provide the required
documentation will result in denial or delay of your
claim.)

MISSOURI RETURN STATUS INQUIRY

FILING STATUS

To check the status of your current year return
24 hours a day, please visit the Department’s
website at dor.mo.gov/taxation/return-status/
or call our automated individual income tax
inquiry line at (573) 526-8299. To obtain the
status of your return, you must know the
following information: 1) the first social security
number on the return; 2) the filing status shown
on your return; and 3) the exact amount of the
refund or balance due in whole dollars. Once
this information is validated using the Missouri
Return Inquiry System on our website or inquiry
line, you will be given the option to sign up for
text or email notifications. This will allow you
to be notified each time the status of your tax
return changes as it is being processed by the
Department of Revenue.

Select your filing status. You can select
“married - living separate for entire year” only
if you and your spouse did not at any time
during the year live in the same residence.
Note: If you lived at different addresses for
the entire year, you may file a separate claim.
Do not include your spouse’s name or social
security number if you selected married filing
separate. You can­not take the $2,000 or
$4,000 deduction on Line 7 if you selected
“married-living separate for entire year” as your
filing status and you are filing a separate claim.
Example: One spouse lives in a nursing or
residential care facility while the other spouse
remains in the home the entire year.

FORM MO-PTC

Helpful Hints
If you are married and lived together for any part of the year,
and are eligible to file a joint federal income tax return, you
must file married filing combined and include all household
income.

NAME, ADDRESS, ETC.

Print or type your name(s), address, social
security number(s), and birth-date(s). If you
or your spouse do not have a social security
number, enter “none” in the appropriate space(s).
If married, enter both birthdates, even if your
spouse died during the calendar year. Only select
the deceased box if death occurred in 2023.
Select the amended claim box if you are filing
an amended claim. Complete the entire claim
using the corrected figures.
	

•	
		
	 •	
		

HOUSEHOLD INCOME

Household income is all income received by a
claimant, spouse, and minor children (taxable
or nontaxable) and includes all income from
sources listed on Lines 1 through 5 of Form
MO-PTC.
LINE 1 - SOCIAL SECURITY BENEFITS

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
benefits. Attach your Social Security Benefit
Statement (Form SSA-1099) or Payments by
the Railroad Retirement Board (RRB-1099).

Helpful Hints

Please use the social security number of the
person filing the claim.
Do not use Form MO-PTC if you need to file
an individual income tax return (MO-1040).

Lump sum distributions from the Social Security
Administration or other agencies must be
claimed in the year in which they are received.
4

of annuities and pensions received, not your
social security equivalent benefits. Attach Form
RRB-1099R (Tier II).

FORM SSA-1099 - SOCIAL SECURITY BENEFIT STATEMENT

2023

• PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.
• SEE THE REVERSE SIDE FOR MORE INFORMATION.
Box 2. Beneficiary’s Social Security Number

Box 1. Name

000-00-0000

BETTY TAXPAYER
Box 3. Benefits Paid in 2023

Box 4. Benefits Repaid to SSA in 2023

*$8,400.00

LINE 4 - VETERAN BENEFITS

Box 5. Net Benefits for 2023 (Box 3 minus box 4)

$8,400.00

NONE

If a veteran is 100 percent disabled not due to
military service, payments and benefits must
be included on line 4. Veteran payments and
benefits include education and training
allowances, disability compensation, grants, and
insurance proceeds.

DESCRIPTION OF AMOUNT IN BOX 4

DESCRIPTION OF AMOUNT IN BOX 3
Paid by check or direct deposit	
Medicare premiums deducted from your benefit	

$7,800.00
$600.00

Total Additions	

$8,400.00

Benefits for 2023	

$8,400.00

NONE

Box 6. Voluntary Federal Income Tax Withheld

If a veteran is 100 percent disabled entirely
as a result of military service, do not include
veteran payments and benefits as household
income on Form MO-PTC.

NONE

Box 7. Address

BETTY TAXPAYER
5500 TAXES LANE
TAXTOWN, MO 55555-5555

If a veteran is less than 100 percent disabled,
but is unable to engage in substantial gainful
activity due to medical impairments resulting
entirely from military service, and such medical
impairment(s) can be expected to result in
death or has lasted or can be expected to last
continuously for at least twelve months, do
not include veteran payments and benefits as
household income on Form MO-PTC.

Box 8. Claim Number (Use this number if you need to contact SSA.)

*Includes: $12.00 Paid in 2023 for 2022

Form SSA-1099-SM (12-2023)

000-00-0000

DO NOT RETURN THIS FORM TO SSA OR IRS	

0603554

Helpful Hints
	 •	 Wait to file your claim until you receive your Form
		 SSA-1099 in January 2024. This form will list your
		 benefits for the entire 2023 tax year. See the sample
		 Form SSA-1099 above.
	 •	 If you are receiving railroad retirement benefits, you
		 should receive two Forms RRB-1099. Form RRB		 1099R shows annuities and pensions. Form RRB		 1099 shows your social security equivalent railroad
		 retirement benefits. Include the amount from Form
		 RRB-1099 that states social security equivalent
		 (usually Tier I benefits) on Line 1.

A letter from the Veterans Administration
detailing the amount of benefits or confirming
the disability is 100 percent from military
service must be attached.
Note: To request a copy of the letter, call the
Veterans Administration at (800) 827-1000.
If you are a surviving spouse receiving social
security and your spouse was 100 percent
disabled as a result of military service, all veteran
payments and benefits must be included.

LINE 2 - WAGES, PENSIONS, ANNUITIES,
DIVIDENDS, INTEREST, RENTAL INCOME,
UNEMPLOYMENT COMPENSATION, OR
OTHER INCOME

LINE 5 - PUBLIC ASSISTANCE

Include the amount of all wages, pensions,
annuities, alimony, dividends, interest income,
rental income, unemployment compensation, or
other income. Do not include excludable costs
of pensions or annuities. (These are usually
the employee’s contribution to a retirement
program listed separately on Form 1099-R.)
Attach Form(s) W-2, 1099, 1099-G, 1099-R,
1099-DIV, 1099-INT, 1099-MISC, etc. If grants
or long-term care benefits are made payable
to the nursing facility, do not include as income
or rent. If you have any negative income, you
cannot use this form.

Include the amount of public assistance,
Supplemental Security Income (SSI), child
support, and temporary assistance pay­ments
received by you, your spouse, and your minor
children. Temporary assistance payments
include Temporary Assistance for Needy
Families (TANF) payments. In Missouri, the
program is referred to as Temporary Assistance
(TA). This includes any payments received from
the government. Do not include the value of
commodity foods, food stamps, or heating and
cooling assistance.
Attach a letter from the Social Security
Administration that includes the total amount
of assistance received if applicable.

LINE 3 - RAILROAD RETIREMENT BENEFITS

Enter the gross distribution amount of railroad
retirement benefits (not included in Line 1)
before any deductions. This is the amount
5

Attach a copy of paid real estate tax receipt(s)
from the county and/or city collector’s office.
If you submit more than one receipt from a city
or county for your residence, please submit a
letter of explanation.

Helpful Hints
	•	Supplemental Security Income (SSI) is paid by the
		 Social Security Administration. You have to request an
		 SSI form indicating total benefits received either
		 through a my Social Security account at ssa.gov/
		 myaccount/, by calling 1-800-772-1213, or contacting
		 your local Social Security office. If you have minor
		 children who receive SSI benefits, the children do not
		 qualify for a credit. However, if you qualify for a
		 credit you must include the children’s SSI benefits on
		 Line 5.
•	 If you receive temporary assistance from the
		 Children’s Division (CD) or the Family Support
		 Division (FSD), you must include all cash benefits
		 received for your entire household. The Department 	
		 of Revenue verifies this information and failure to
		 include total benefits may delay your refund.

Your home or dwelling is the place in which you
reside in Missouri, whether owned or rented,
and the surrounding land, not to exceed five
acres, as is reasonably necessary for use of the
dwelling as a home. A home may be part of
a larger unit such as a farm or building partly
rented or used for business. If you share a
home, report only the portion of real estate tax
that was actually paid by you. If you sold or
purchased your home during the year, attach
the seller’s/buyer’s agreement to your claim.

LINE 7 - FILING DEDUCTION

Helpful Hints

If you are Single or Married Living Separate,
enter $0 on Line 7.
If you are Married and Filing Combined, see
below to determine the amount to enter on Line 7.
	 •	If you RENTED or DID NOT OWN your
home for the entire year, enter $2,000 on
Line 7.
	 •	If you OWNED and OCCUPIED your home
for the entire year, enter $4,000 on Line 7.

Real estate tax paid for a prior year cannot be claimed on
this form. To claim real estate taxes for a prior year, you
must file a claim for that year.
Example: If you paid your 2022 real estate tax in
calendar year 2023, you must file a 2022 Property Tax
Credit Claim (Form MO-PTC).

If your home or farm has more than five acres
or you own a mobile home, and it is classified
as personal property, an Assessors Certification
(Form 948) must be attached with your paid
personal or real property tax receipt. If you
own a mobile home that is classified as real
property, a Form 948 isn’t needed. In such
cases, you can claim property tax for the
mobile home and rent for the lot, if applicable.
A credit will not be allowed for vehicles listed
on the personal property tax receipt.

LINE 8 - NET HOUSEHOLD INCOME

Subtract Line 7 from Line 6 and enter the
amount on Line 8. See below to make sure you
are eligible for the credit.
	 • If you RENTED or DID NOT OWN and
occupy your home for the entire year,
the amount you enter on Line 8 cannot
exceed $27,200. If the amount of your
net household income on Line 8 is above
$27,200, you are not eligible for the credit.
	 • If you OWNED and OCCUPIED your home
for the entire year, the amount you enter
on Line 8 cannot exceed $30,000. If the
amount of your net household income
on Line 8 is above $30,000, you are not
eligible for the credit.

If you use your home for business purposes,
the percentage of your home that is used for
business purposes must be subtracted from
your real estate taxes paid. If you need to use a
Form 948 to calculate the amount of real estate
tax, you must subtract the percentage of your
home that is used for business purposes from
the allowable real estate taxes paid calculated
on the Form 948.
Example: Ruth has 10 acres surrounding her
house. She needs to use a Form 948, because
she is only entitled to receive credit for 5 acres.
By her calculations, she enters $500 on Form
948, Line 6. Ruth also uses 15 percent of her
homestead for her business. She will multiply
$500 by 85 percent and put this figure ($425)
on Form MO-PTC, Line 9.

LINE 9 - OWN YOUR HOME

If you owned and occupied your home,
include the amount of tax you paid on your
2023 real estate tax receipt(s) only, or $1,100,
whichever is less. Do not include special
assessments (sewer lateral), penalties, service
charges, and interest listed on your tax
receipt. You can only claim the taxes on your
primary residence that you occupy. Secondary
homes are not eligible for the credit.
6

14 through 16 to determine the amount of your
property tax credit. If you have another income
tax or property tax credit liability, this property
tax credit may be applied to that liability in
accordance with Section 143.782, RSMo. You
will be notified if your credit is offset against any
debts.

Helpful Hints
If you own your home and other adults (other than your spouse)
live there and pay rent, the rent must be claimed as income.

LINE 10 - RENT YOUR HOME

Complete one Certification of Rent Paid (Form
MO-CRP) for each rented home (including mobile
home or lot) you occupied during 2023. The Form
MO-CRP is on pages 12 and instructions are on
page 8.

SIGN CLAIM

You must sign your Form MO-PTC. Both spouses
must sign a combined claim. If you use a paid
preparer, the preparer must also sign the claim.
If you wish to authorize the Director of Revenue,
or delegate, to discuss your tax information with
your preparer or any member of your preparer’s
firm, indicate by selecting the “yes” box below the
signature line.

Add the totals from Line 9 on all Forms MO-CRP
completed and enter the amount on Line 10,
or $750, whichever is less. Attach a completed
Verification of Rent Paid (Form 5674) along with
Form(s) MO-CRP.
You cannot claim any fees or deposits such as,
return checks, late payment(s), security, cleaning,
pet(s), etc.

Each and every income tax return or claim for
a refund prepared by a paid tax return preparer
shall be signed by the paid tax preparer and shall
state the tax preparer’s Internal Revenue Service
preparer tax identification number. Each failure by
the paid tax return preparer to sign any income
tax return or claim for refund, or failure of the tax
return preparer to provide a preparer tax identification number, shall result in a penalty of $50
owed by the paid tax preparer for each separate
failure. The total amount of penalties that may be
assessed on any preparer with respect to returns
or claims for refunds filed during a calendar year
shall not exceed $25,000.

If you have the same address as your landlord,
please verify the number of occupants and living
units.
Helpful Hints
	 •	 If you rent from a facility that does not pay property taxes, you are 		
		
	•	
		
		
		
•	
		
		
•	
		
•	

not eligible for a Property Tax Credit.
If you receive low income housing assistance and the rent you
claim exceeds 40 percent of your income, attach a detailed
statement of explanation. Please claim only the amount of rent
you paid or your refund may be delayed or denied.
If your gross rent paid exceeds your household income, you must 		
attach a detailed statement explaining how the additional rent was 		
paid or the claim will be denied.
Utilities (air conditioning, gas, electric, late fees, deposits, etc.) are 		
not included.
Nursing Homes - You must deduct personal allowances (clothing,

Important: If the Form MO-PTC is being filed on
behalf of a claimant by a nursing home or residential care facility, a statement to that effect from
the claimant’s legal guardian or power of attorney
must be attached to the Form MO-PTC.

		 hair stylists, etc.) prior to calculating your rent.

LINE 11 - TOTAL REAL ESTATE TAX/RENT PAID

WHERE TO SUBMIT YOUR CLAIM

Add amounts from Form MO-PTC, Lines 9
and 10 and enter amount on Line 11, or $1,100,
whichever is less.
Example: Ester owns her home for three
months and pays $100 in property taxes. For
nine months she rents an apartment and pays
$4,000 in rent. The amount on Line 9 of the
MO-CRP is $800 ($4,000 x 20 percent). Form
MO-PTC, Line 9 is $100, Line 10 is $750 ($750 is
the limit on Line 10) and Line 11 is $850.

Mail your claim and all attachments to:
Department of Revenue
P.O. Box 2800
Jefferson City, MO 65105-2800
Email: [email protected]

CREDITS
LINE 12 - PROPERTY TAX CREDIT

Apply amounts from Form MO-PTC, Lines 8 and
11 to the Property Tax Credit Chart on pages
7

Helpful Hints
To determine your credit, use the 2023 Property Tax Credit Chart on pages 14 through 16. Lines are provided on the chart to help you
figure this amount.
Example: Ruth paid $1,200 in real estate tax and her total household income was $15,000. Ruth will apply her tax paid and her total
household income to the chart to figure out her credit amount. Even though Ruth paid $1,200 in real estate tax, the maximum allowed
credit is $1,100. Ruth will use $1,100 as tax paid and her total household income of $15,000 to make the comparison. When using the
chart, Ruth finds where $15,000 and $1,100 “meet” to figure her credit. The two numbers “meet” on the chart where the credit amount
is $1,059. Ruth will get a $1,059 credit for the real estate tax she paid.

Failure to include required documentation
or information may reduce or delay your refund.
Information to Complete Form MO‑CRP
rent receipt is for the total rent amount, then the
percentage on Box G of the Form MO-CRP must
be used to determine your credit. If none of the
reductions apply to you, enter 100 percent on Line 7.

Form MO-CRP must be completed by taxpayers who
rented their home and are submitting a Property Tax
Credit Claim.
If you rent from a facility that does not pay
property taxes, you are not eligible for a Property
Tax Credit.

STEP FOUR
Multiply Line 6 by the percentage on Line 7. Enter
this amount on Form MO-CRP, Line 8.

STEP ONE
Enter all information requested on Lines 1–5. If rent
is paid to a relative, the relationship to the landlord
must be indicated on Line 1. Your claim may be
delayed if you fail to enter all required information.

STEP FIVE
Multiply Line 8 by 20 percent and enter the result on
Line 9. Add the totals from Line 9 on all completed
Form(s) MO-CRP and enter the amount on Line 10
of Form MO-PTC or $750, whichever is less.

STEP TWO
Enter on Line 6 the gross rent paid. Exclude
rent paid for any portion of your home used in
the production of income and the rent paid for
surrounding land with attachments not necessary
nor maintained for homestead purposes. Also,
exclude any rent paid to your landlord on your
behalf by any organization or agency.

Helpful Hints
•	
		
		
•	
		

An apartment is a room or suite of rooms with
separate facilities for cooking and other normal
household functions.
A boarding home is a house that provides meals,
lodging, and the residents share common facilities.

STEP THREE
If you were a resident of a nursing home or boarding
home during 2023, use the applicable percentage
on Line 7. If you lived in a hotel and meals were
included in your rent payment, enter 50 percent;
otherwise enter 100 percent. If two or more
unmarried individuals over 18 years of age shared a
residence and each paid part of the rent, enter the
total rent on Form MO-CRP, Line 6 and select the
appropriate percentage on Box G of Line 7. If the

If you are required to file an income tax return Form MO-1040, you must use
Form MO-PTS to claim a property tax credit and attach it to the Form MO-1040.
Do not use Form MO-PTC if you are required to file an income tax return.
8

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 0

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

*23344010001*
23344010001
9

MO-PTC Page 1

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.

*23344020001*
23344020001
10

MO-PTC Page 2

	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

Resrvd
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

*23344030001*
23344030001
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/.

11

MO-PTC Page 3

One Form MO-CRP must be provided for each rental location in which you resided.
Form

MO-CRP

Failure to provide landlord information will result in denial or delay of your claim.

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
9

.

00

.

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/.

12

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

No

.

If yes, how much rent was the tenant responsible for? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Did anyone reside at this dwelling with the above tenant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

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/.

13

A. Enter amount from Line 8 here ___________________ B. Enter amount from Line 11 here ___________________
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12.

2023 Property Tax Credit Chart
Amount from Line B above or from Form MO-PTC, Line 11 - Total Property Tax paid
FROM

	1076	 1051	 1026	 1001	

FROM

976	

951	

TO

926	

901	

FROM

876	

851	

826	

TO

	1100	 1075	 1050	 1025	 1000	 975	

950	

801	

776	

751

800	

775

TO

925	

900	 875	

850	

825	

Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 (Form MO-PTC, Line 11).
NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

TO
FROM
	 1	14,300
	 14,301	14,600 	1078	 1053	 1028	 1003	 978	 953	 928	 903	 878	 853	 828	 803	 778	 753
794	 769	 744
	 14,601	14,900 	1069	 1044	 1019	 994	 969	 944	 919	 894	 869	 844	 819	
1059	1034	
1009	984	959	 934	909	884	859	834	809	 784	 759	734
	14,901	15,200 	
	15,201	15,500 	1049	 1024	 999	 974	 949	 924	 899	 874	 849	 824	 799	 774	 749	 724
	15,501	15,800 	1039	 1014	 989	 964	 939	 914	 889	 864	 839	 814	 789	 764	 739	 714
	15,801	16,100 	1028	 1003	 978	 953	 928	 903	 878	 853	 828	 803	 778	 753	 728	 703
1016	991	966	941	916	 891	866	841	816	791	766	741	 716	691
	 16,101	16,400 	
	16,401	16,700 	1005	 980	 955	 930	 905	 880	 855	 830	 805	 780	 755	 730	 705	 680
	 16,701	17,000 	993	 968	 943	 918	 893	 868	 843	 818	 793	 768	 743	 718	 693	 668
980	 955	930	905	880	 855	830	805	780	755	 730	 705	 680	655
	17,001	17,300 	
	17,301	17,600 	968	 943	 918	 893	 868	 843	 818	 793	 768	 743	 718	 693	 668	 643
	17,601	17,900 	954	 929	 904	 879	 854	 829	 804	 779	 754	 729	 704	 679	 654	 629
	17,901	18,200 	941	 916	 891	 866	 841	 816	 791	 766	 741	 716	 691	 666	 641	 616
	18,201	18,500 	927	 902	 877	 852	 827	 802	 777	 752	 727	 702	 677	 652	 627	 602
913	 888	863	838	 813	 788	763	738	 713	 688	663	638	 613	588
	18,501	18,800 	
	18,801	19,100 	898	 873	 848	 823	 798	 773	 748	 723	 698	 673	 648	 623	 598	 573
883	 858	833	808	783	 758	733	708	683	658	633	608	 583	558
	 19,101	19,400 	
	19,401	19,700 	868	 843	 818	 793	 768	 743	 718	 693	 668	 643	 618	 593	 568	 543
	 19,701	20,000 	852	 827	 802	 777	 752	 727	 702	 677	 652	 627	 602	 577	 552	 527
	 20,001	20,300 	836	 811	 786	 761	 736	 711	 686	 661	 636	 611	 586	 561	 536	 511
819	 794	769	744	 719	 694	669	644	619	 594	569	544	 519	494
	 20,301	20,600 	
	 20,601	20,900 	802	 777	 752	 727	 702	 677	 652	 627	 602	 577	 552	 527	 502	 477
	20,901	21,200 	785	 760	 735	 710	 685	 660	 635	 610	 585	 560	 535	 510	 485	 460
	21,201	21,500 	767	 742	 717	 692	 667	 642	 617	 592	 567	 542	 517	 492	 467	 442
	21,501	21,800 	749	 724	 699	 674	 649	 624	 599	 574	 549	 524	 499	 474	 449	 424
	21,801	22,100 	731	 706	 681	 656	 631	 606	 581	 556	 531	 506	 481	 456	 431	 406
	 22,101	22,400 	712	 687	 662	 637	 612	 587	 562	 537	 512	 487	 462	 437	 412	 387
	 22,401	22,700 	693	 668	 643	 618	 593	 568	 543	 518	 493	 468	 443	 418	 393	 368
	 22,701	23,000 	673	 648	 623	 598	 573	 548	 523	 498	 473	 448	 423	 398	 373	 348
653	628	603	578	553	528	503	478	453	428	403	378	353	328
	 23,001	23,300		
633	 608	583	558	533	 508	483	458	433	408	383	 358	 333	308
	 23,301	23,600		
	 23,601	23,900 	613	 588	 563	 538	 513	 488	 463	 438	 413	 388	 363	 338	 313	 288
591	566	541	516	491	466	441	416	391	366	341	 316	 291	266
	 23,901	24,200 	
	 24,201	24,500 	570	 545	 520	 495	 470	 445	 420	 395	 370	 345	 320	 295	 270	 245
	 24,501	24,800 	548	 523	 498	 473	 448	 423	 398	 373	 348	 323	 298	 273	 248	 223
526	501	476	451	426	401	376	351	326	301	276	 251	 226	201
	24,801	25,100 	
	 25,101	25,400 	504	 479	 454	 429	 404	 379	 354	 329	 304	 279	 254	 229	 204	 179
	 25,401	25,700 	481	 456	 431	 406	 381	 356	 331	 306	 281	 256	 231	 206	 181	 156
	 25,701	26,000 	457	 432	 407	 382	 357	 332	 307	 282	 257	 232	 207	 182	 157	 132
	 26,001	26,300 	434	 409	 384	 359	 334	 309	 284	 259	 234	 209	 184	 159	 134	 109
	 26,301	26,600 	410	 385	 360	 335	 310	 285	 260	 235	 210	 185	 160	 135	 110	 85
110	
85	
60
	 26,601	26,900 	385	 360	 335	 310	 285	 260	 235	 210	 185	 160	 135	
86	
61	
36
	 26,901	27,200 	361	 336	 311	 286	 261	 236	 211	 186	 161	 136	 111	
85	
60	
35	
10
	 27,201	27,500 	335	 310	 285	 260	 235	 210	 185	 160	 135	 110	
85	
60	
35	
10
	 27,501	27,800 	310	 285	 260	 235	 210	 185	 160	 135	 110	
59	
34	
9
	27,801	28,100 	284	 259	 234	 209	 184	 159	 134	 109	 84	
58	
33	
8
	 28,101	28,400 	258	 233	 208	 183	 158	 133	 108	 83	
56	
31	
6
	 28,401	28,700 	231	 206	 181	 156	 131	 106	 81	
79	
54	
29	
4
	 28,701	29,000 	204	 179	 154	 129	 104	
52	
27	
2
	 29,001	29,300 	177	 152	 127	 102	 77	
74	
49	
24
	 29,301	29,600 	149	 124	 99	
46	
21
	 29,601	29,900 	121	 96	 71	
	 29,901	30,000 	95	 70	 45	 20
14

A. Enter amount from Line 8 here ___________________ B. Enter amount from Line 11 here ___________________
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12.

Amount from Line B above or from Form MO-PTC, Line 11 - Total Property Tax or
20 percent of Rent Paid
FROM

	726	 701	

676	

FROM

651	

626	

601	

TO

	750	 725	 700	 675	

576	

551	

FROM

526	 501	

TO

650	

625	 600	 575	

476	

451	

426	

401

500	 475	 450	

425

TO

550	 525	

TO
FROM
	 1	14,300
	 14,301	14,600 	728	 703	 678	 653	 628	 603	 578	 553	 528	 503	 478	 453	 428	 403
	 14,601	14,900 	719	 694	 669	 644	 619	 594	 569	 544	 519	 494	 469	 444	 419	 394
	14,901	15,200 	709	 684	 659	 634	 609	 584	 559	 534	 509	 484	 459	 434	 409	 384
	15,201	15,500 	699	 674	 649	 624	 599	 574	 549	 524	 499	 474	 449	 424	 399	 374
	15,501	15,800 	689	 664	 639	 614	 589	 564	 539	 514	 489	 464	 439	 414	 389	 364
	15,801	16,100 	
678	653	628	603	578	553	528	503	478	453	428	403	378	353
	 16,101	16,400 	666	 641	 616	 591	 566	 541	 516	 491	 466	 441	 416	 391	 366	 341
	16,401	16,700 	655	 630	 605	 580	 555	 530	 505	 480	 455	 430	 405	 380	 355	 330
	 16,701	17,000 	
643	618	 593	 568	 543	 518	 493	468	 443	418	 393	 368	343	 318
	17,001	17,300 	
630	605	580	555	530	505	480	455	430	405	380	355	330	305
	17,301	17,600 	618	 593	 568	 543	 518	 493	 468	 443	 418	 393	 368	 343	 318	 293
	17,601	17,900 	604	 579	 554	 529	 504	 479	 454	 429	 404	 379	 354	 329	 304	 279
	17,901	18,200 	
591	566	541	516	491	466	441	416	 391	366	341	 316	291	266
	18,201	18,500 	577	 552	 527	 502	 477	 452	 427	 402	 377	 352	 327	 302	 277	 252
	18,501	18,800 	563	 538	 513	 488	 463	 438	 413	 388	 363	 338	 313	 288	 263	 238
	18,801	19,100 	548	 523	 498	 473	 448	 423	 398	 373	 348	 323	 298	 273	 248	 223
	 19,101	19,400 	
533	508	483	458	433	408	383	358	333	308	283	258	233	208
	19,401	19,700 	518	 493	 468	 443	 418	 393	 368	 343	 318	 293	 268	 243	 218	 193
	 19,701	20,000 	502	 477	 452	 427	 402	 377	 352	 327	 302	 277	 252	 227	 202	 177	
	 20,001	20,300 	486	 461	 436	 411	 386	 361	 336	 311	 286	 261	 236	 211	 186	
161
	 20,301	20,600 	469	 444	 419	 394	 369	 344	 319	 294	 269	 244	 219	 194	 169	 144
	 20,601	20,900 	
452	427	402	377	352	 327	302	277	 252	227	202	 177	 152	 127
	20,901	21,200 	435	 410	 385	 360	 335	 310	 285	 260	 235	 210	 185	 160	 135	
110
	21,201	21,500 	417	 392	 367	 342	 317	 292	 267	 242	 217	 192	 167	 142	 117	
92
	21,501	21,800 	399	 374	 349	 324	 299	 274	 249	 224	 199	 174	 149	 124	 99	
74
	21,801	22,100 	381	 356	 331	 306	 281	 256	 231	 206	 181	 156	 131	 106	 81	
56
	 22,101	22,400 	362	 337	 312	 287	 262	 237	 212	 187	 162	 137	
112	
87	
62	
37
	 22,401	22,700 	343	 318	 293	 268	 243	 218	 193	 168	 143	 118	
93	
68	
43	
18
	 22,701	23,000 	323	 298	 273	 248	 223	 198	 173	 148	 123	 98	
73	
48	
23
	 23,001	23,300		303	 278	 253	 228	 203	 178	 153	 128	 103	 78	
53	
28	
3
	 23,301	23,600		283	 258	 233	 208	 183	 158	 133	 108	
83	
58	
33	
8
	 23,601	23,900 	263	 238	 213	 188	 163	 138	
113	
88	
63	
38	
13
	 23,901	24,200 	241	 216	 191	 166	 141	
116	
91	
66	
41	
16
	 24,201	24,500 	220	 195	 170	 145	 120	
95	
70	
45	
20
	 24,501	24,800 	198	 173	 148	 123	 98	
73	
48	 23
	24,801	25,100 	176	 151	 126	 101	 76	
51	
26	
1
	 25,101	25,400 	154	 129	 104	 79	
54	
29	
4
	 25,401	25,700 	131	 106	 81	
56	
31	
6
	 25,701	26,000 	107	 82	
57	
32	
7
Example:
	 26,001	26,300 	84	 59	 34	
9
	 26,301	26,600 	60	 35	
If Line 8 is $23,980 and
10
	 26,601	26,900 	35	 10	
Line 11 of Form MO‑PTC
	 26,901	27,200 	11
is $525, then the tax
	 27,201	27,500
credit would be $16.
	 27,501	27,800
	27,801	28,100
	 28,101	28,400
This area indicates no
	 28,401	28,700
credit is allowable.
	 28,701	29,000
	 29,001	29,300
	 29,301	29,600
	 29,601	29,900
	 29,901	30,000
Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form
MO‑PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.

15

A. Enter amount from Line 8 here ___________________ B. Enter amount from Line 11 here ___________________
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12.

Amount from Line B above or from Form MO-PTC, Line 11 - Total Property Tax or
20 percent of Rent Paid
FROM

FROM

	376	 351	 326	 301	 276	 251	 226	 201	 176	 151	 126	
TO

TO

	400	 375	 350	 325	 300	 275	 250	 225	 200	 175	 150	

FROM

101	

76	

51	

26	

1

50	

25

TO

125	 100	 75	

Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form
TO
FROM
MO‑PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
	 1	14,300
	 14,301	14,600 	378	 353	 328	 303	 278	 253	 228	 203	 178	 153	 128	 103	 78	 53	 28	 3
	 14,601	14,900 	369	 344	 319	 294	 269	 244	 219	 194	 169	 144	 119	 94	 69	 44	 19
	14,901	15,200 	359	 334	 309	 284	 259	 234	 209	 184	 159	 134	 109	 84	 59	 34	
9
	15,201	15,500 	349	 324	 299	 274	 249	 224	 199	 174	 149	 124	 99	 74	 49	 24
	15,501	15,800 	339	 314	 289	 264	 239	 214	 189	 164	 139	 114	 89	 64	 39	 14
	15,801	16,100 	328	 303	 278	 253	 228	 203	 178	 153	 128	 103	 78	 53	 28	
3
	 16,101	16,400 	316	 291	 266	 241	 216	 191	 166	 141	 116	 91	 66	 41	 16
	16,401	16,700 	305	 280	 255	 230	 205	 180	 155	 130	 105	 80	 55	 30	
5
	 16,701	17,000 	293	 268	 243	 218	 193	 168	 143	 118	 93	 68	 43	 18
	17,001	17,300 	280	 255	 230	 205	 180	 155	 130	 105	 80	 55	 30	
5
	17,301	17,600 	268	 243	 218	 193	 168	 143	 118	 93	 68	 43	 18
	17,601	17,900 	254	 229	 204	 179	 154	 129	 104	 79	 54	 29	 4
	17,901	18,200 	241	 216	 191	 166	 141	 116	 91	 66	 41	 16
	18,201	18,500 	227	 202	 177	 152	 127	 102	 77	 52	 27	
2
	18,501	18,800 	213	 188	 163	 138	 113	 88	 63	 38	 13
	18,801	19,100 	198	 173	 148	 123	 98	 73	 48	 23
	 19,101	19,400 	183	 158	 133	 108	 83	 58	 33	 8
	19,401	19,700 	168	 143	 118	 93	 68	 43	 18
	 19,701	20,000 	152	 127	 102	 77	 52	 27	 2
	 20,001	20,300 	136	 111	 86	 61	 36	 11
	 20,301	20,600 	119	 94	 69	 44	 19
	 20,601	20,900 	102	 77	 52	 27	 2
	20,901	21,200 	85	 60	 35	 10
	21,201	21,500 	67	 42	 17
Example:
	21,501	21,800 	49	 24
If Line 8 is $19,360 and
	21,801	22,100 	31	 6
Line 11 of Form MO‑PTC
	 22,101	22,400 	12
is $225, then the tax
	 22,401	22,700
credit would be $8.
	 22,701	23,000
	 23,001	23,300	
	 23,301	23,600	
	 23,601	23,900
	 23,901	24,200
	 24,201	24,500
	 24,501	24,800
	24,801	25,100
	 25,101	25,400
	 25,401	25,700
	 25,701	26,000
	 26,001	26,300
	 26,301	26,600
	 26,601	26,900
	 26,901	27,200
	 27,201	27,500
	 27,501	27,800
	27,801	28,100
This area indicates no
	 28,101	28,400
	 28,401	28,700
credit is allowable.
	 28,701	29,000
	 29,001	29,300
	 29,301	29,600
	 29,601	29,900
	 29,901	30,000

16

Missouri Return Tracker
dor.mo.gov/taxation/return-status/
Return Status Available for 2018 through 2023 Tax Returns
Important Phone Numbers
	
	
	
.

General Inquiry Line. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (573) 751-3505
Automated Refund/Balance Due/1099G Inquiry. . . . . . . . . . . . . . . (573) 526-8299
Electronic Filing Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (573) 751-3505
Individuals with speech or hearing impairments may use
TTY (800) 735-2966 or fax (573) 522-1762.
Download forms on our website dor.mo.gov/taxation/individual/tax-types/property-tax-credit/
Property Tax Credit e-mail:
Inquiry and correspondence: [email protected]
Submit Property Tax Credit Claim: [email protected]
Missouri Taxpayer Bill of Rights (Form 3097) visit dor.mo.gov/taxation/individual/tax-types/income/
Federal Privacy Act Notice
Section 143.961, RSMo, authorizes the Department to require the reporting of information deemed necessary to enforce the income tax law of the state
of Missouri. Section 143.961, RSMo, is made applicable to the property tax credit for procedural matters pursuant to Section 135.015, RSMo. 42 U.S.C.
Section 405(c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses the social security number(s)
provided on this form to identify you or other(s), to process the income tax return(s) and claim for this credit, to determine the correct amount of credit,
to determine and collect the correct amount of income tax, to offset any refund of this credit against an individual income tax or property tax credit
delinquency, to ensure compliance with the income tax laws, and, where permitted or required by law, to exchange tax information with the Internal
Revenue Service, other states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and 610, RSMo). If you are seeking this tax
credit, it is mandatory that you provide your social security number and any other social security number requested on this form. Failure to provide your
social security number or the social security number(s) requested may result in additional request(s) to you from the Department and may also result
in the complete or partial denial of this tax credit. If you are a landlord providing supporting documentation for the taxpayer’s property tax credit claim,
and not personally seeking the property tax credit, it is not mandatory for you to provide a social security number.

Personal Privacy Act Disclaimer
You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social
security number may result in criminal action against you.
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.

17