MO-SHC: Self-Employed Health Insurance Tax Credit (2025)
Missouri · Missouri DOR · Used for tax years 2025
Missouri Form MO-SHC calculates the 2025 Self-Employed Health Insurance Tax Credit for health insurance premiums included in federal adjusted gross income. It provides short and regular calculation methods, with the resulting credit reported on Form MO-TC.
Who files this form
Use Form MO-SHC to claim the 2025 Self-Employed Health Insurance Tax Credit if you qualify. You may be eligible if you are self-employed and could not deduct all of your health care premiums from your federal adjusted gross income.
Your tax liability before other credits must be less than $3,000. For the form’s eligibility check, add Form MO-1040, Lines 33 and 31, plus any lump sum distribution on Line 34. If the total is $3,000 or more, you do not qualify.
If you file a combined return and both spouses were self-employed and paid health insurance premiums, each spouse must file a separate Form MO-SHC using only their portion of the referenced federal and Missouri return amounts.
What you'll need
The form requires these attachments with Form MO-TC and your tax return:
- Completed Form MO-SHC.
- Pages one and two of Federal Form 1040 or Form 1040-SR.
- Federal Schedule C, if applicable.
To calculate the credit, have your Missouri Form MO-1040, the amount of health insurance premiums included in your federal adjusted gross income, and the federal tax tables available. The Regular Method also refers to standard or itemized deductions, Federal Schedules 2 and 3, and Form 6251, as applicable.
How to file
- Complete the tax liability eligibility check on Form MO-SHC.
- Calculate the credit using the Short Method or Regular Method. The form directs self-employed individuals whose federal itemized deductions were limited because their federal adjusted gross income exceeded IRS limits to use the Regular Method.
- Enter the credit on Form MO-TC, Miscellaneous Income Tax Credits.
- Sign and date Form MO-SHC and provide your printed name.
- Attach Form MO-SHC, pages one and two of Federal Form 1040 or Form 1040-SR, and Federal Schedule C, if applicable, to Form MO-TC along with your tax return.
The mailing address printed on the form is:
Taxation Division
P.O. Box 27
Jefferson City, MO 65105-0027
Common mistakes
- Continuing when you do not qualify: The form says to stop if the tax liability eligibility-check total is $3,000 or more.
- Including your spouse’s premiums: Do not include health insurance premiums paid by your spouse. If both spouses qualify on a combined return, each must complete a separate Form MO-SHC using only their portion of the referenced amounts.
- Using the wrong calculation method: Use the Regular Method if your federal itemized deductions were limited because your federal adjusted gross income exceeded IRS limits.
- Leaving out required attachments: Attach Form MO-SHC, pages one and two of your federal return, and Federal Schedule C, if applicable, to Form MO-TC along with your tax return.
Questions people ask
What does this credit cover?
The credit is based on the portion of your federal tax liability caused by including health care premiums in your federal adjusted gross income when you could not deduct all of those premiums.
Can I qualify if my tax liability is exactly $3,000?
No. The form says you do not qualify if the tax liability eligibility-check total is equal to or greater than $3,000.
Can my spouse and I use one Form MO-SHC?
Not if you file a combined return and both spouses were self-employed and paid health insurance premiums. Each spouse must file a separate Form MO-SHC and include only their portion of the referenced amounts.
Where do I report the credit?
Report the credit on Form MO-TC, Miscellaneous Income Tax Credits. The Short Method uses the smaller of Lines 6 and 7; the Regular Method uses the smaller of Lines 14 and 15.
Who can I contact for more information?
The form lists phone number (573) 751-3220 and email address taxcredit@dor.mo.gov.