MO-CFC: Champion for Children Tax Credit Claim (2025)

Who files this form

Form MO-CFC is used to claim Missouri’s Champion for Children Tax Credit for contributions to an agency qualified by the Department of Social Services.

Eligible applicants are individuals or corporations that make a qualifying contribution and have income tax due under Chapter 143, RSMo. Taxes withheld under Sections 143.191 to 143.265 are excluded.

The qualified agency types are:

• CASA (Court Appointed Special Advocate)
• Child Advocacy Centers
• Crisis Care Centers

When it's due

The tax year 2025 form states that returns claiming this credit must be filed July 1 through April 15 of each fiscal year. It does not print a separate calendar-year filing deadline specifically for tax year 2025.

What you'll need

To claim the credit, include:

• Form MO-CFC or a copy of the contribution verification provided by the qualifying agency.
• A completed Form MO-TC, Miscellaneous Income Tax Credits.
• Your income tax return.

If completing MO-CFC, have your contribution dates and amounts available. The form includes signature and date fields for the taxpayer, spouse if applicable, and qualified agency director.

If you need more room for contributions, attach a separate sheet and include all contributions in the total on the form.

How to file

1. Enter the claimant information and contribution details on Form MO-CFC.
2. Multiply the contribution amount by 70% to calculate the credit. Round to the nearest dollar.
3. Complete the applicable signature and date fields, including the qualified agency director’s certification.
4. Attach MO-CFC, or the qualifying agency’s contribution verification, to your income tax return with a completed Form MO-TC.

The mailing address printed on the form is:

Taxation Division

Income Tax

P.O. Box 27

Jefferson City, MO 65105-0027

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

Common mistakes

• Leaving out claim attachments. Include MO-CFC or the agency’s contribution verification, plus a completed MO-TC, with your income tax return.
• Forgetting to round. The form directs you to round to the nearest dollar.
• Leaving extra contributions out of the total. If you attach a separate sheet, include those contributions in the form’s total.
• Assuming the full credit is guaranteed. Credits are subject to available funding and may be reduced if claims exceed the available amount.
• Ignoring a balance after a funding-related reduction. To avoid penalty and interest under this provision, pay the balance or make approved payment arrangements within 60 days of notification.

Questions people ask

How much is the credit?

The credit is 70% of a qualifying contribution. The minimum credit is $50 and the maximum is $50,000 per taxpayer. The form lists a minimum contribution of $72 and a maximum contribution of $71,429.

Can I get a refund or carry unused credit forward?

The credit is not refundable. Credit that exceeds the tax due may be carried forward to the next four years, for no more than five years total. It cannot be assigned, transferred, or sold.

What happens if there is not enough funding?

Available funding is divided equally among the three qualified agency types. If claims exceed the amount available for an agency, the amount redeemed is apportioned equally among eligible taxpayers claiming the credit for that agency.

Do I have to provide information identifying donors or supporters of tax-exempt organizations?

The form says you are not required to provide information protected by Section 105.1500, RSMo, identifying a person as a member, supporter, volunteer, or donor of a Section 501(c) tax-exempt entity. If you have technical difficulty submitting the form without information you believe is protected, contact corporate@dor.mo.gov or 573-751-4541.

Official sources

• https://dor.mo.gov/forms/MO-CFC_2025.pdf