MO-FPT: Food Pantry Tax Credit (Revision 2025-12)

Who files this form

Use Form MO-FPT to claim the Missouri tax credit for donations of cash or food to a qualifying food pantry, homeless shelter, or soup kitchen.

Donations to food banks or out-of-state food pantries, homeless shelters, or soup kitchens do not qualify. Food donated after its expiration date also does not qualify.

Complete a separate Form MO-FPT for each organization.

When it's due

For this edition, used for tax years 2024, 2025, and 2026, the form states: “All claims must be filed by April 15 of the fiscal year.” It does not provide a separate calendar-year deadline for each of those tax years.

What you'll need

• Form MO-FPT for each organization receiving your donations.
• The dates and amounts of contributions, with separate columns for yourself and your spouse.
• Certification, signature, and date from an eligible staff member confirming receipt of each contribution.
• Your signature and date. Your spouse must also sign if claiming a credit.
• Form MO-TC, Miscellaneous Income Tax Credits, and your tax return.
• A separate sheet for additional contributions, if needed.

The form includes fields for claimant information, applicable tax identification numbers, and the recipient organization's name and address. However, its privacy notice says you are not required to provide information protected by Section 105.1500, RSMo, including compilations identifying people as donors or supporters of tax-exempt organizations.

How to file

1. Complete a separate Form MO-FPT for each food pantry, homeless shelter, or soup kitchen.
2. Enter each contribution's date and amount. Multiply each amount by 50% to calculate the credit, then total the contribution and credit columns.
3. Obtain the eligible staff member's certification and signature. Sign the form yourself, and have your spouse sign if claiming a credit.
4. Enter the total credit on Form MO-TC. Attach Form MO-FPT to Form MO-TC and submit them with your return.

The form lists these mailing addresses:

Individual income tax

Taxation Division

Individual Income Tax

P.O. Box 27

Jefferson City, MO 65105-0027

Business tax

Taxation Division

Business Tax

P.O. Box 3365

Jefferson City, MO 65105-3365

The form does not provide e-filing instructions.

Common mistakes

• Combining different organizations on one form. Complete a separate MO-FPT for each organization.
• Missing certification or signatures. An eligible staff member must certify receipt of each contribution. Your spouse must sign if claiming a credit.
• Leaving out required attachments. Attach MO-FPT to MO-TC with your return.
• Overlooking the Missouri adjustment for itemized donations. If you included contributions on federal Schedule A and claimed itemized deductions on your Missouri return, report those contributions on Form MO-A, line 4.
• Overlooking business or estate adjustments. If a corporation, partnership, resident estate, or trust reduced federal taxable income by these charitable contributions, report the amounts as additions on Form MO-1120, MO-1120S, MO-1065, or MO-1041, as applicable.

Questions people ask

How much is the credit?

The credit equals 50% of the contribution's value. It cannot exceed $2,500 per taxpayer per year or the taxpayer's tax liability.

Can both spouses claim a credit?

Yes. If married individuals filing a combined return made qualifying contributions, each spouse may claim up to $2,500.

Will I receive the full calculated credit?

The form says that if claims exceed $1.75 million, all claims will be apportioned equally among those filing valid claims. The credit is also limited by your tax liability and the annual per-taxpayer cap.

Can I sell or transfer the credit?

No. The credit cannot be sold or transferred.

Where can I ask questions?

Call (573) 751-3220 or email taxcredit@dor.mo.gov.

Official sources

• https://dor.mo.gov/forms/MO-FPT.pdf