MO-CR: Credit for Income Taxes Paid to Other States (2024)
Missouri · Missouri DOR · Used for tax years 2024
Missouri Form MO-CR calculates the 2024 credit for income taxes paid to other states or political subdivisions. It reports income from those jurisdictions, Missouri income tax, and the tax used to determine the credit.
Who files this form
Use Form MO-CR to claim the Missouri resident credit if you are:
- A Missouri resident, resident estate, or resident trust with income from another U.S. state, a political subdivision of that state, or the District of Columbia.
- A Missouri resident who is a direct or indirect member of a partnership or S corporation that voluntarily paid an entity-level income tax in another state under a program substantially similar to the Missouri SALT Parity Act.
A part-year resident may elect to use this form to calculate tax as if they were a resident for the entire taxable year.
Missouri resident S corporation shareholders with qualifying income from a non-taxed jurisdiction must also complete MO-CR, Schedule 1.
What you'll need
Before completing Form MO-CR, have:
- Your Missouri Form MO-1040 completed through Lines 1 through 30.
- Completed income tax returns for the other states or political subdivisions. Attach all of these returns with Form MO-CR to Form MO-1040.
- Federal Form 1040 or 1040-SR, Line 10, for related adjustments.
- Your name and Social Security number, and your spouse’s information if applicable.
For MO-CR, Schedule 1, attach supporting documents, including your federal K-1 and a statement showing how you calculated your share of income earned in each non-taxing state or D.C.
If the share of your federal adjusted gross income from the other state differs from the share of your Missouri adjusted gross income from that state, attach schedules with the information from MO-1040, Lines 1 through 5, and MO-A, calculated using only income from the other state. Pro forma Forms MO-1040 and MO-A may be used for this purpose.
How to file
- Complete a separate Form MO-CR for each state or political subdivision for which you claim a credit.
- Enter the smaller of Line 9 or Line 10 on Line 11. Transfer the credit to Form MO-1040, Line 31Y or 31S, as appropriate.
- If you have multiple Forms MO-CR, add their Line 11 amounts before entering the credit on Form MO-1040.
- Attach Form MO-CR and all income tax returns for the other states or political subdivisions to Form MO-1040.
- If Schedule 1 applies, include its Line 5 amount on MO-CR, Line 10. Attach Schedule 1 and its supporting documents to Form MO-1040.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Using withholding instead of tax liability on Line 10. Enter the other jurisdiction’s income tax liability, not income tax withheld. Generally, reduce that liability by all credits except withholding and estimated tax. The instructions provide an exception when the other state allows a credit for Missouri income tax before all tax credits are applied.
- Combining several jurisdictions on one form. Complete a separate MO-CR for each state or political subdivision when claiming multiple credits.
- Claiming more than the Missouri tax liability. The combined credit reported on MO-1040, Lines 31Y and 31S, cannot exceed the Missouri tax liability.
- Skipping Schedule 1 for qualifying non-taxed S corporation income. Complete and attach Schedule 1 and the required supporting documents when this rule applies.
Questions people ask
How is the credit amount determined?
MO-CR, Line 11, is the smaller of the maximum credit on Line 9 or the amount on Line 10.
How do I round the income percentage on Line 8?
Round to a whole percent, such as 91% instead of 90.5%. If the percentage is less than 0.5%, use the exact percentage. If it is greater than 100%, enter 100%.
What if both my spouse and I paid tax to the other state?
Each spouse must claim their own portion of the tax liability. The form has separate columns for yourself and your spouse.
When do I need MO-CR, Schedule 1?
Complete Schedule 1 if you are a Missouri resident S corporation shareholder with income from another state or D.C. that is not subject to income tax on you or the S corporation in that jurisdiction or the political subdivision where the income was earned. Generally, file one MO-CR and Schedule 1 for each non-taxing state for which you claim a credit.