MO-CR: Credit for Income Taxes Paid to Other States (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-CR calculates Missouri’s credit for income taxes paid to other states or political subdivisions. It reports income from the other jurisdiction, Missouri income tax, the other jurisdiction’s income tax liability, and the allowable 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 elected to pay an income tax in another state under a program substantially similar to the Missouri SALT Parity Act.
For the pass-through entity program to qualify, the tax must be voluntary and imposed directly on the entity’s income. The partner or shareholder must receive an individual income tax credit for all or part of their share of the tax. The tax cannot merely be a payment, withholding, or composite payment of tax imposed on the partners or shareholders.
A part-year resident may elect to use this form to calculate tax as though they were a resident for the entire tax year.
Missouri resident S corporation shareholders with qualifying income from a non-taxing jurisdiction must complete both Form MO-CR and Schedule 1. This applies when the income is not subject to income tax on either the shareholder or the S corporation in that jurisdiction or its relevant political subdivision.
What you'll need
Have these forms and records ready:
- Form MO-1040, completed through Lines 1–30.
- Completed income tax returns for the other states or political subdivisions, to determine the tax liability imposed by each.
- Your federal Form 1040 or 1040-SR and information showing income from the other jurisdiction.
- Form MO-A, if you have Missouri additions or subtractions from the other jurisdiction.
- Your name and Social Security number, plus your spouse’s information if applicable.
For a Schedule 1 claim involving S corporation income from a non-taxing jurisdiction, attach Schedule 1 and supporting documentation, including a federal K-1 and a statement showing how you calculated your share of income earned in each non-taxing state or D.C.
How to file
Attach Form MO-CR and all income tax returns for each state or political subdivision to Form MO-1040. For a qualifying non-taxing-jurisdiction S corporation claim, also attach Schedule 1 and its supporting documentation.
Generally, complete a separate Form MO-CR for each state or political subdivision for which you claim a credit. Use the state’s two-letter abbreviation or enter the political subdivision’s name.
Enter the smaller of Line 9 or Line 10 on Line 11. Transfer that credit to Form MO-1040, Line 31Y or 31S. If you have multiple Forms MO-CR, add their Line 11 amounts before entering the total on Form MO-1040.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Using tax withheld instead of tax liability. Line 10 is the other jurisdiction’s income tax liability, not withholding. Generally, reduce that liability by all credits except withholding and estimated tax payments. The text provides an exception for states that allow a credit for Missouri income tax before all tax credits are applied.
- Combining spouses’ tax liability incorrectly. If both spouses paid tax to the other jurisdiction, each must claim their own portion.
- Exceeding the total credit limit. Combined credits on Form MO-1040, Lines 31Y and 31S cannot exceed Missouri tax liability.
- Skipping the limit for a non-taxing state. A Schedule 1 credit is still subject to the MO-CR Line 9 limit. Complete Lines 1–8 to calculate that limit even if you did not file a return in the non-taxing state.
- Overclaiming when multiple jurisdictions tax the same income. The credit cannot exceed the Line 9 limit calculated as though those jurisdictions were a single jurisdiction.
Questions people ask
How much is the credit?
The credit on Line 11 is the smaller of the maximum credit on Line 9 or the amount on Line 10. Line 9 is your Missouri income tax on Line 2 multiplied by the percentage on Line 8.
How do I round the percentage on Line 8?
Divide Line 7 by Line 1. Cap the result at 100 percent and round to a whole percent, such as 91 percent instead of 90.5 percent. If the result is less than 0.5 percent, use the exact percentage.
Can I claim credits for more than one state?
Yes. Generally, complete a separate MO-CR for each state and add the Line 11 credits before transferring them to Form MO-1040. The combined credits cannot exceed Missouri tax liability.
What is Schedule 1 for?
Schedule 1 calculates a resident credit for qualifying S corporation income from a non-taxing jurisdiction. Include its Line 5 amount on MO-CR, Line 10, then complete MO-CR, Line 11 to finalize the credit.