MO-SCC: Shared Care Tax Credit (Revision 2024-12)
Missouri · Missouri DOR · Used for tax years 2024
Form MO-SCC is used to claim Missouri’s nonrefundable Shared Care Tax Credit for caring for an elderly person. It records caregiver and care recipient information and requires certification from a physician or the Missouri Department of Health and Senior Services. The credit is l
Who files this form
Form MO-SCC is for registered shared care members claiming the Shared Care Tax Credit. To qualify, the caregiver must:
- Be registered with the Division of Senior and Disability Services, Missouri Department of Health and Senior Services.
- Live with the elderly care recipient and provide protective oversight for a total of more than six months per tax year.
- Receive no monetary compensation for providing the care.
The care recipient must be age 60 or older and meet all of these conditions:
- Be physically or mentally incapable of living alone, as determined and certified by a licensed physician or Division of Senior and Disability Services staff.
- Need help with daily living activities and care at home to avoid placement in a facility.
- Under no circumstances be able or allowed to operate a motor vehicle.
- Receive no funding or services through Medicaid or social services block grant funding.
What you'll need
To complete and submit Form MO-SCC, have:
- The caregiver’s name, Social Security number, address, and telephone number.
- The care recipient’s name, Social Security number, address, and date of birth.
- The identity of any other state or federal program used to offset the recipient’s care costs.
- One completed certification, either from a physician or the Missouri Department of Health and Senior Services. It must describe the recipient’s physical or mental condition and the care assistance needed.
- Form MO-TC, Miscellaneous Income Tax Credits, and Form MO-1040, Individual Income Tax Return. Form MO-SCC must be attached to both.
How to file
Complete the caregiver and care recipient information, obtain one of the required certifications, and sign and date Form MO-SCC. Attach it to Form MO-TC and Form MO-1040.
The form lists this mailing address:
Taxation Division
P.O. Box 27
Jefferson City, MO 65105-0027
For questions, call (573) 751-3220 or email taxcredit@dor.mo.gov.
Common mistakes
- Leaving out the required attachments. Form MO-SCC must be attached to Form MO-TC and Form MO-1040.
- Skipping certification. One of the two certification sections must be completed to qualify.
- Expecting a refundable credit. The form states that this credit is nonrefundable.
- Providing protected membership or donor information unnecessarily. The form says you are not required to provide information identifying anyone as a member, supporter, volunteer, or donor of an entity exempt from federal income tax under Section 501(c).
Questions people ask
How much is the credit?
The credit is your Missouri tax liability or $500, whichever is less. It is nonrefundable. For example, if your Missouri tax liability is $200, the credit is $200.
How do I register as a shared care member?
Call the Division of Senior and Disability Services at 573-751-4842. Registration is required, and you must also meet the other eligibility requirements.
Does the care period have to be consecutive?
No. The time can be added together, but it must total more than six months per tax year.
Can I qualify if I am not currently a Missouri resident?
You may still qualify if you have Missouri tax liability and meet all the eligibility requirements listed on the form.
How do Medicaid and Medicare affect eligibility?
The form says that receiving Medicaid-funded home and community-based services makes you ineligible. Receiving Medicare does not necessarily prevent eligibility; you may still qualify.