MO-PTC: Property Tax Credit Claim - Fillable and Calculating Form (2024)
Missouri · Missouri DOR · Used for tax years 2024
Form MO-PTC is Missouri’s 2024 Property Tax Credit Claim. It reports household income and property tax or rent paid to calculate the property tax credit.
Who files this form
Form MO-PTC is used to claim the Missouri Property Tax Credit for 2024. The form lists these qualifications. Select only one:
- Age 65 or older and a full-year resident.
- A veteran who is 100% disabled as a result of military service.
- 100% disabled.
- Age 60 or older and received surviving spouse benefits.
You must also meet the form's net household income limits on Line 8:
- If you rented, or did not own and occupy your home for the entire year, you are not eligible if Line 8 is greater than $27,200.
- If you owned and occupied your home for the entire year, you are not eligible if Line 8 is greater than $30,000.
If you rent from a facility that does not pay property tax, you are not eligible for the credit.
What you'll need
Include the documents that apply to your claim.
Proof of qualification
- Age 65 or older, or age 60 or older receiving surviving spouse benefits: Form SSA-1099.
- Veteran who is 100% disabled because of military service: a Department of Veterans Affairs letter.
- 100% disabled: a Social Security Administration letter or Form SSA-1099.
Income records
- Forms SSA-1099 and RRB-1099 (Tier I) for benefits reported on Line 1.
- Forms W-2 and applicable Forms 1099, including 1099-G, 1099-R, 1099-DIV, 1099-INT, and 1099-MISC, for income reported on Line 2.
- Form RRB-1099-R (Tier II) for railroad retirement benefits reported on Line 3.
- A Veterans Affairs letter for veterans payments or benefits reported on Line 4.
- A Social Security Administration letter showing the assistance received, if applicable, for Line 5.
Homeowners
- Copies of your 2024 paid real estate tax receipts.
- Assessor's Certification, Form 948, if your home is on more than five acres or you own a mobile home.
Renters
- Certification of Rent Paid, Form MO-CRP, for each rental location where you lived.
- Completed Verification of Rent Paid, Form 5674.
- Rental dates, rent paid, the rental unit's physical address, and your landlord's name, street address, and phone number.
How to file
- Complete your personal information and select one qualification and one filing status. If filing married combined, report both incomes.
- Complete the household income and property tax or rent lines. Attach the required supporting documents.
- Use the chart on pages 14–16 referenced by the form, with the amounts from Lines 8 and 11, to determine the credit on Line 12.
- Sign and date the claim. Both spouses must sign a combined claim. Print in black ink only and do not staple.
Mail to:
Taxation Division
P.O. Box 2800
Jefferson City, MO 65105-2800
The form also lists Incometaxprocessing@dor.mo.gov for submitting a Property Tax Claim. It lists PropertyTaxCredit@dor.mo.gov for inquiries and correspondence.
Common mistakes
- Leaving out attachments. The form warns that missing required attachments may delay or cause denial of your claim.
- Choosing more than one qualification or filing status. Select only one of each.
- Leaving out a spouse's income or signature on a combined claim. Both incomes must be reported, and both spouses must sign.
- Skipping the credit chart. You must use the chart on pages 14–16 to determine the refund allowed.
- Leaving landlord details blank. Missing landlord information may delay or cause denial of your claim. Form MO-CRP requires the landlord's street address and phone number.
- Using a P.O. box for the rental unit. Form MO-CRP requires its physical address.
- Missing a rental location. Provide one Form MO-CRP for each rental location where you lived.
- Ignoring printing instructions. Use black ink only and do not staple.
Questions people ask
What amount do I subtract from household income on Line 7?
If single or married living separate, enter $0. If married filing combined and you rented or did not own your home for the entire year, enter $2,000. If married filing combined and you owned and occupied your home for the entire year, enter $4,000.
Is the amount on Line 11 my refund?
No. Line 11 is the total of Lines 9 and 10, limited to $1,100. Use Lines 8 and 11 with the chart on pages 14–16 to determine your credit on Line 12.
How much property tax or rent can I enter?
For Line 9, enter property tax paid for your home, minus special assessments, or $1,100, whichever is less. For Line 10, enter Form MO-CRP Line 9 or $750, whichever is less.
What rent do I report if I received housing assistance?
Form MO-CRP says to enter the amount of rent you paid if you received housing assistance. Attach a completed Form 5674.