MO-DAT: Residential Dwelling Access Tax Credit (Revision 2022-09)

Who files this form

Form MO-DAT is used to claim Missouri’s Residential Dwelling Access Tax Credit. To qualify, you must have made your principal dwelling accessible to an individual with a disability who is a permanent resident of the dwelling.

For this credit, a disability is a physical or mental impairment that substantially limits one or more major life activities and has lasted, or is expected to last, at least 12 continuous months.

• If your federal adjusted gross income (FAGI) is $30,000 or less, the credit is 100% of qualifying costs, up to $2,500 per year.
• If your FAGI is more than $30,000 but less than $60,000, the credit is 50% of qualifying costs, up to $2,500 per year.
• If your FAGI is more than $60,000, you do not qualify.
• If you received a Dwelling Access Tax Credit in the preceding year, you are not eligible.

At exactly $60,000, the form is inconsistent: the calculation on page one includes that income in the 50% category, but the qualifications on page two say income of $60,000 or greater does not qualify.

What you'll need

Have these documents and details ready:

• Receipts for eligible improvements. The form requires you to attach them.
• Your federal adjusted gross income for the credit calculation.
• Federal Schedule A, if you included the improvement costs as medical expenses. The worksheet uses your portion of the amounts on Schedule A, Lines 1 and 4.
• Form MO-TC, Miscellaneous Income Tax Credits, and your tax return. MO-DAT must be attached to Form MO-TC along with your return.
• The identifying information requested on MO-DAT, including names, Social Security numbers, address, age, and disability information.

How to file

1. Complete the identifying information on Form MO-DAT.
2. Select all eligible improvement types that apply and attach receipts.
3. Enter your improvement costs. If you claimed those expenses as medical expenses on Federal Schedule A, use the Line 1 worksheet to determine the reduction.
4. Complete the tax credit calculation. Enter the lesser of Line 2 or $2,500 on Line 3 and on Form MO-TC. Note the conflicting $60,000 income rules described above.
5. Sign, print your name, and date the form.
6. Attach MO-DAT to Form MO-TC along with your return.

The form lists these mailing addresses:

Taxation Division, Individual Income Tax

P.O. Box 27

Jefferson City, MO 65105-0027

Taxation Division, Business Tax

P.O. Box 3365

Jefferson City, MO 65105-3365

For questions, the form lists (573) 751-3220 and taxcredit@dor.mo.gov.

Common mistakes

• Not attaching receipts. Select all applicable improvement types and attach the receipts.
• Including nonresidential improvements. All improvements must have been made to residential dwellings, and the qualifications require your principal dwelling.
• Combining both spouses’ costs on one form. Married couples filing a combined return must file separate MO-DAT forms if both spouses incurred improvement expenses. Enter only your own costs in the worksheet.
• Not reducing the claim for costs already used for another tax benefit. The form requires a reduction for costs already deducted from federal adjusted gross income or used to claim another credit. Follow the Schedule A worksheet when applicable.
• Claiming the credit after receiving it in the preceding year. The form says those taxpayers are not eligible.
• Leaving MO-DAT separate from the return. It must be attached to Form MO-TC along with your return.

Questions people ask

What types of improvements are listed as eligible?

The form lists entrance or exit ramps; wider doorways or hallways; moved electrical outlets and switches; installed or modified fire alarms, smoke detectors, and other alerting systems; handrails, grab bars, or stairway lifts; and modifications to hardware, doors, or bathrooms.

Can I combine costs paid in different calendar years?

Yes. The form says you may combine expenses incurred in more than one calendar year and file one tax credit claim.

What happens if the approved credit exceeds my Missouri tax liability?

Approved credits are applied against Missouri tax liability, and any excess is refunded.

Is there a limit on the total credits Missouri can approve?

Yes. Total approved credits cannot exceed $100,000 in a fiscal year. Credits are approved on a first-come, first-served basis, and claims received after that limit is reached will be denied.

Official sources

• https://dor.mo.gov/forms/MO-DAT.pdf