MO-PTC: Property Tax Credit Claim - Fillable and Calculating Form (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-PTC is used to claim the 2025 Property Tax Credit. It reports household income, property tax or rent paid, and the credit amount calculated using the form’s referenced chart.
Who files this form
Form MO-PTC is a claim for the 2025 Property Tax Credit. 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 net household income limit 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
Have your Social Security number, birthdate, address, and any applicable spouse information ready. Include the documents that apply to your claim:
- Proof of qualification: Form SSA-1099 for the age-65-or-older or surviving-spouse qualification; a Department of Veterans Affairs letter for the disabled-veteran qualification; or a Social Security Administration letter or Form SSA-1099 for the 100%-disabled qualification.
- Income records: Applicable Forms SSA-1099, RRB-1099 (Tier I), RRB-1099-R (Tier II), W-2, and 1099 forms, including those for unemployment, retirement, dividends, and interest. Attach a Veterans Affairs letter for veterans payments or benefits, and a Social Security Administration letter showing assistance received if applicable.
- Homeowners: Copies of your 2025 paid real estate tax receipts. Attach Assessor’s Certification, Form 948, if your home is on more than five acres or you own a mobile home.
- Renters: A Certification of Rent Paid, Form MO-CRP, for each rental location, and a completed Verification of Rent Paid, Form 5674. You will need the rental address, rental dates, rent paid, 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 married filing combined, report both incomes.
- Complete household income Lines 1 through 8 and the applicable property tax and rent entries on Lines 9 through 11.
- Use the chart on pages 14–16 referenced by the form to determine your credit on Line 12. The chart is not included in the supplied text.
- Attach the required supporting documents. Sign and date the claim. Both spouses must sign if filing combined.
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. For inquiries and correspondence, it lists PropertyTaxCredit@dor.mo.gov.
Common mistakes
- Missing attachments: The form warns that missing required attachments may cause denial or delay of your claim.
- Missing landlord details: Form MO-CRP warns that missing landlord information may cause denial or delay. The landlord’s street address and phone number must be completed, and a P.O. box is not allowed for the rental unit’s address.
- Leaving out a rental location: Provide one Form MO-CRP for each rental location where you lived.
- Selecting multiple qualifications or filing statuses: Select only one of each.
- Leaving out a spouse’s income or signature: A combined claim must report both incomes and have both spouses’ signatures.
- Skipping the credit chart: You must use the chart on pages 14–16 to determine the allowed refund.
- Ignoring preparation directions: Print in black ink only and do not staple.
Questions people ask
How is net household income calculated?
Add Lines 1 through 5 to get total household income on Line 6, then subtract Line 7. Enter $0 on Line 7 if single or married living separate. If married filing combined, enter $2,000 if you rented or did not own your home for the entire year, or $4,000 if you owned and occupied your home for the entire year.
What property tax amount can I enter?
On Line 9, enter the property tax paid for your home, minus special assessments, or $1,100, whichever is less. Attach copies of your 2025 paid real estate tax receipts.
What rent amount goes on the claim?
On Line 10, enter the total from Form MO-CRP, Line 9, or $750, whichever is less. Form MO-CRP applies the percentage for your housing type to rent paid, then multiplies that result by 20%. If you received housing assistance, enter the amount of rent you paid on Form MO-CRP, Line 6.
Are the amounts on Lines 9 and 10 my refund?
Those amounts are used to calculate the credit. Line 11 is the total of Lines 9 and 10, capped at $1,100. You must then use Lines 8 and 11 with the chart on pages 14–16 to determine your allowed refund on Line 12.
How can I contact the department about my claim?
The form lists (573) 751-3505 and PropertyTaxCredit@dor.mo.gov for inquiries and correspondence.