MO-SCC: Shared Care Tax Credit (Revision 2025-12)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-SCC is used to claim Missouri’s nonrefundable Shared Care Tax Credit, limited to your Missouri tax liability or $500, whichever is less. It records caregiver and care recipient information and requires certification of the recipient’s need for home care. Attach it to Form
Who files this form
Form MO-SCC is for registered shared care members claiming the Missouri 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 in the same residence as the elderly person and provide protective oversight for a total of more than six months per tax year.
- Receive no monetary compensation for providing the care.
The person receiving care must be age 60 or older and meet all of these conditions:
- Be physically or mentally unable to live 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.
- Not be able or allowed to operate a motor vehicle under any circumstances.
- Receive no funding or services through Medicaid or social services block grant funding.
What you'll need
You will need:
- Form MO-SCC, along with Miscellaneous Income Tax Credits (Form MO-TC) and the Individual Income Tax Return (Form MO-1040).
- The caregiver’s name, Social Security number, address and telephone number.
- The care recipient’s name, Social Security number, address and date of birth.
- Information about other state or federal programs used to offset the recipient’s care costs, subject to the form’s notice about protected information.
- 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.
How to file
Complete the caregiver and care recipient information on Form MO-SCC. Sign and date the declaration, and have one of the two certification sections completed.
Attach Form MO-SCC to both 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 physician or Missouri Department of Health and Senior Services certifications must be completed to qualify.
- Expecting a refundable credit: The form states that the credit is nonrefundable.
- Including protected information unnecessarily: The form says you are not required to provide lists or other compilations identifying people as members, supporters, volunteers or donors of organizations exempt under Section 501(c) of the Internal Revenue Code.
Questions people ask
How much is the credit?
The credit equals 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 no longer a Missouri resident?
You may still qualify if you have a Missouri tax liability and meet all the requirements listed on the form.
How do Medicaid and Medicare affect eligibility?
The form says the care recipient must not receive funding or services through Medicaid or social services block grant funding. Its FAQ also says receiving Medicaid-funded home and community-based services makes you ineligible, while receiving Medicare may still allow you to qualify.