MO-PTS: Property Tax Credit Schedule (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-PTS is Missouri’s 2025 Property Tax Credit Schedule. It reports household income and property tax or rent amounts used to figure your property tax credit. The schedule must be attached to Form MO-1040.
Who files this form
Form MO-PTS is the 2025 Property Tax Credit Schedule. It must be attached to Form MO-1040.
To claim the credit, select only one qualification:
- 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.
The form also sets these net household income limits, using Line 10:
- If you rented or did not own and occupy your home for the entire year, you are not eligible if Line 10 is more than $27,200.
- If you owned and occupied your home for the entire year, you are not eligible if Line 10 is more than $30,000.
If you rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit.
What you'll need
Gather 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 letter from the Department of Veterans Affairs.
- 100% disabled: a Social Security Administration letter or Form SSA-1099.
Income information
- Form MO-1040, including the income amount on Line 6.
- Applicable income forms, such as W-2, 1099, 1099-G, 1099-R, 1099-MISC, 1099-INT, and 1099-DIV.
- Forms SSA-1099 or RRB-1099 (Tier I) for benefits reported on Line 2.
- Form RRB-1099-R (Tier II) for railroad retirement benefits reported on Line 4.
- A Veterans Affairs letter for veterans payments or benefits.
- If applicable, a Social Security Administration letter showing the total assistance received for Line 6.
Property tax or rent records
- Homeowners: copies of paid real estate tax receipts. Also attach 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) to determine the Line 12 amount, and a completed Verification of Rent Paid (Form 5674) to attach.
You also need the Property Tax Credit chart on pages 50-52 of the MO-1040 instructions to calculate the credit.
How to file
Attach Form MO-PTS to Form MO-1040, along with the required supporting documents.
To finish the credit calculation:
- Add Lines 1 through 7 to get total household income on Line 8.
- Enter the applicable adjustment on Line 9 and subtract it from Line 8 to get net household income on Line 10.
- Complete the property tax and rent amounts on Lines 11 through 13.
- Use Lines 10 and 13 with the chart on pages 50-52 of the MO-1040 instructions to calculate your credit on Line 14.
- Enter the credit on Form MO-1040, Line 43.
Common mistakes
- Missing attachments: The form warns that missing required attachments will delay or cause denial of your return.
- Selecting more than one qualification or filing status: Select only one of each.
- Using the wrong filing status: If you file as head of household on Form MO-1040, select single on MO-PTS.
- Leaving out a spouse’s income: Married taxpayers filing combined must report both incomes.
- Omitting nonbusiness losses: Include nonbusiness losses as a positive amount on Line 7, including capital losses from federal Form 1040 or 1040-SR.
- Skipping the credit chart: You must use the chart in the MO-1040 instructions to determine the allowed credit.
- Filing MO-PTS by itself: The schedule must be attached to Form MO-1040.
Questions people ask
What adjustment do I enter on Line 9?
Enter $0 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.
How much property tax can I enter on Line 11?
Enter the property tax paid for your home, minus special assessments, or $1,100, whichever is less. Attach copies of paid real estate tax receipts.
How much can renters enter on Line 12?
Enter the total from Form MO-CRP, Line 9, or $750, whichever is less. Attach a completed Form 5674. Renters in facilities that do not pay property tax are not eligible for the credit.
Is the amount on Line 13 my final credit?
Not necessarily. Line 13 is the total of Lines 11 and 12, limited to $1,100. Use Lines 10 and 13 with the chart on pages 50-52 of the MO-1040 instructions to determine your credit.