MO-ATC: Adoption Tax Credit Claim (2025)

Missouri · Missouri DOR · Used for tax years 2025

Form MO-ATC is used to claim Missouri’s nonrefundable adoption tax credit. It reports information about the claimant and adopted child, nonrecurring adoption expenses paid by adoptive parents or employers, and amounts that reduce the credit.

Who files this form

Individuals and business entities claiming the Missouri adoption tax credit for nonrecurring adoption expenses must attach Form MO-ATC and Form MO-TC to their tax return each year they claim the credit.

Check the child's placement date: If the child was placed in the home on or after January 1, 2024, you must use the Refundable Adoption Credit form (RAC) instead of MO-ATC.

Missouri residents may claim up to $10,000 per child under the MO-ATC credit.

What you'll need

Have these forms and details ready:

  • Form MO-TC and your tax return. Attach MO-ATC and MO-TC each year you claim the credit.
  • Claimant and child information. This includes identifying information, the child's birthdate, Social Security number if available, state or country of origin, placement date, and date the adoption became final.
  • Expense and payment details. Gather amounts for adoption fees, court costs, attorney fees, other directly related expenses, employer payments, and payments from government programs.
  • Federal Form 8839 information. Part C asks for the federal adoption credit claimed on Line 16 for the specified child.
  • Children's Division certification. Part D requires certification of the adoption expenses by the Missouri Department of Social Services, Children's Division.

Additional items may apply:

  • For a special needs adoption, obtain the agency certification in Part E. If submitted when claiming the credit at placement, it does not need to be resubmitted when the adoption is final or the remainder of the credit is claimed.
  • If the special needs child was 18 or older when the adoption became final, attach a physician's statement that the child is physically or mentally incapable of self-care and living independently of the adoptive parents.
  • When first claiming a credit acquired through a sale or assignment, attach completed Form MO-TF, a copy of the adoptive parents' original MO-ATC, and Part A of the revised form.

How to file

  1. Complete Part A with the claimant's information and tax type.
  2. Complete Part B with the child's information and answers to the adoption questions. Select whether the claim is for placement in the home or a finalized adoption.
  3. Complete Part C with adoption expenses and the required reductions. Employers enter their total on Line 5, then skip to Line 11. Line 12 is the smaller of Line 11 or $10,000.
  4. Obtain the Part D certification. Complete Part E only for a special needs adoption.
  5. Sign and date the form. Attach MO-ATC and MO-TC to your tax return, along with any required supporting attachments.

The form lists this mailing address:

Taxation Division

Individual Income Tax

P.O. Box 27

Jefferson City, MO 65105-0027

For help, call (573) 751-3220 or email taxcredit@dor.mo.gov.

Common mistakes

  • Using MO-ATC for a newer placement. Use Form RAC if the child was placed in the home on or after January 1, 2024.
  • Forgetting the annual attachments. Attach MO-ATC and MO-TC to the tax return each year the credit is claimed.
  • Completing Part E for every adoption. Part E is only for special needs adoptions.
  • Entering a negative amount on Line 11. If Line 10 exceeds Line 5, enter zero on Line 11.
  • Overlooking later federal credits. An additional federal adoption credit claimed in a subsequent year reduces the Missouri credit and may result in a bill.
  • Assuming the credit prevents interest and penalties while it is being apportioned. If the return would have a balance due without the credit, the Department recommends paying the tax covered by the credit by the return due date. After apportionment, any payment not owed will be refunded.

Questions people ask

What expenses qualify?

Reasonable and necessary adoption fees, court costs, attorney fees, and other expenses directly related to the adoption qualify, provided they were not incurred in violation of federal, state, or local law.

Can I claim the credit before the adoption is final?

You may claim 50% of the credit in the year the child is placed in the home and 50% when the adoption is finalized. For placements on or after January 1, 2024, use Form RAC instead.

Is the MO-ATC credit refundable?

No. If the credit exceeds your tax liability, the remaining credit may be claimed over the subsequent four years. The Adoption Tax Credit Worksheet helps track the available credit.

Who determines whether a child has special needs?

The determination may be made by the Missouri Department of Social Services, Children's Division, a child-placing agency licensed by Missouri, or a court of competent jurisdiction. The definition covers factors such as age, membership in a sibling group, medical condition or diagnosis, or disability that make the child difficult to place with adoptive parents.

Can the credit be sold?

Yes. If sold, it must be sold for at least 75% of its value.

Official sources

All versions of MO-ATC