MO-SSC: Public Safety Officer Surviving Spouse Credit (Revision 2022-09)

Who files this form

Form MO-SSC is for a surviving spouse claiming a credit for property taxes paid on a Missouri homestead after a public safety officer was killed in the line of duty. To qualify:

• You must own a Missouri homestead and pay property taxes on the dwelling and surrounding land.
• Your marriage must have been recognized under Missouri law, and you must not have remarried.
• The homestead must not be occupied by more than two families.
• The officer must have been employed by the state of Missouri or a political subdivision in Missouri.

Eligible officers include firefighters, police officers, capitol police officers, parole officers, probation officers, correctional employees, water patrol officers, park rangers, conservation officers, commercial motor vehicle enforcement officers, emergency medical responders, emergency medical technicians, first responders, and highway patrolmen.

If the homestead includes more than five acres, the county assessor must complete Assessor Certification (Form 948) to determine the appropriate credit.

What you'll need

To claim the credit, attach these to your Missouri Individual Income Tax Return:

• Completed Form MO-SSC.
• A copy of your property tax receipt.
• Miscellaneous Income Tax Credits (Form MO-TC).

If your homestead includes more than five acres, you also need Form 948 completed by your county assessor to calculate the amount to report.

Have your name, Social Security number, and address ready, along with the officer’s name, Social Security number, and place of employment. The form also asks for the property address if it differs from your address.

How to file

1. Enter your taxpayer information, the public safety officer’s information, and the property address if different from your address.
2. Enter the property taxes paid on your home on the Total Property Taxes Paid line and on Form MO-TC. If the homestead exceeds five acres, use the amount from Line 4 of Form MO-948.
3. Sign and date Form MO-SSC and print your name.
4. Attach the completed Form MO-SSC, a copy of your property tax receipt, and Form MO-TC to your Missouri Individual Income Tax Return.

The form lists this Taxation Division mailing address:

Taxation Division

P.O. Box 27

Jefferson City, MO 65105-0027

The supplied text does not provide e-file instructions.

Common mistakes

• Claiming taxes in the wrong year. You may claim property taxes only for the year in which you paid them.
• Using the full tax amount without the required acreage calculation. If your homestead includes more than five acres, have the county assessor complete Form 948 and use the amount from Line 4.
• Leaving out attachments. Attach your completed Form MO-SSC, a copy of your property tax receipt, and Form MO-TC to your Missouri Individual Income Tax Return.

Questions people ask

How much is the credit?

If you meet the qualifications, the credit equals the property taxes paid on your homestead. If the homestead includes more than five acres, use the amount determined on Line 4 of Form MO-948.

Can I claim the credit if I have remarried?

No. The qualifications state that the surviving spouse may not be remarried.

Which year should I claim property taxes in?

Claim them only for the year you paid them. The form’s example says that property taxes paid in December 2008 belong on Form MO-SSC filed with the 2008 Missouri Individual Income Tax Return.

What if my homestead has more than five acres?

Your county assessor must complete Assessor Certification (Form 948). Enter the amount from Line 4 of Form MO-948 on the Total Property Taxes Paid line and on Form MO-TC.

Where can I get more information?

Visit dor.mo.gov/tax-credits/ssc.html, call (573) 526-6864, or email income@dor.mo.gov. The form also lists TTY service at (800) 735-2966.

Official sources

• https://dor.mo.gov/forms/MO-SSC.pdf