MO-TC: Miscellaneous Income Tax Credits (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-TC is used to claim miscellaneous Missouri income tax credits for 2025. It lists each credit’s name, alpha code, benefit number and amount, and calculates the total credits to report on your income tax return.
Who files this form
Use Form MO-TC to claim the miscellaneous income tax credits listed on the form. The form says to attach it to Form MO-1040, MO-1120, or MO-1041. It also includes credit calculations and transfer lines for Form MO-PTE.
Use Column 1 for an individual return with a single filing status, a corporation income tax return, a pass-through entity income tax return, or a fiduciary return. If you file a combined return and both spouses have income, use Column 1 for yourself and Column 2 for your spouse. Both names must be on the credit certificate.
What you'll need
Gather your income tax return and the supporting documents listed for each credit you claim in the table on page 2.
- Credit certificates: Many credits require a certificate approved by the issuing agency. Your Certificate of Eligibility also provides the benefit number needed on MO-TC.
- Credit-specific forms: Requirements vary. For example, the Adoption Tax Credit requires Form ATC and Federal Form 8839. Disabled Access requires Federal Form 8826 and Form MO-8826. SALT Parity lists Federal K-1 and Form 5889 or equivalent.
- Other supporting records: MO Scholars requires a receipt. Missouri Low Income Housing requires an allocation schedule.
- Shareholders and partners: Attach a copy of the shareholder listing or Federal Schedule K-1 specifying your percentage and the corporation’s percentage of ownership.
- More than 10 credits: Attach additional MO-TC forms.
The form states that you are not required to provide information identifying members, supporters, volunteers, or donors of entities exempt under Internal Revenue Code Section 501(c).
How to file
Attach the completed MO-TC and the required credit documents to Form MO-1040, MO-1120, or MO-1041, as directed on the form. The supplied text does not give an e-file procedure or identify a return-submission mailing address.
To complete MO-TC:
- Enter each credit’s name, three-character alpha code from page 2, benefit number, and amount. Credits apply against your tax liability in the order you list them.
- Add Lines 1 through 10 in each column and enter the subtotals on Line 11.
- On Line 12, enter the tax liability from MO-1040, Line 35Y for yourself and Line 35S for your spouse; MO-1120, Line 16; MO-1041, Line 15; or MO-PTE, Line 10.
- Add the two Line 11 column totals and enter the result on Line 13. Transfer it to MO-1040, Line 42; MO-1120, Line 17; MO-1041, Line 16; or MO-PTE, Line 11.
- Complete the signature, printed-name, and date fields for the taxpayer and spouse, as applicable.
Line 13 cannot exceed Line 12 unless the credit is refundable.
Common mistakes
- Entering the full certificate number: The benefit number is only the last six digits of the number on your Certificate of Eligibility.
- Using the wrong alpha code: Use the three-character code assigned to the credit on page 2 so the credit can be processed properly.
- Claiming more than the applicable tax liability: The credits in either column cannot exceed that column’s applicable tax liability unless the credit is refundable. Line 13 also cannot exceed Line 12 unless the credit is refundable.
- Leaving extra credits off an additional form: If you claim more than 10 credits, attach additional MO-TC forms.
- Overlooking combined-return requirements: If both spouses have income, use separate columns and make sure both names appear on the credit certificate.
- Overlooking agency approval or registration: Certificates marked with an asterisk must be approved by the issuing agency. Shared Care requires annual registration with the Division of Senior and Disability Services and attachment of Form MO-SCC.
Questions people ask
Where do I find my benefit number?
Use the last six digits of the number on your Certificate of Eligibility. For the form’s example, ABC-2018-12345-123456, you would enter 123456.
Does the order of my credits matter?
Yes. The form says each credit applies against your tax liability in the order it appears on MO-TC.
Can my total credits exceed my tax liability?
Only if the credit is refundable. Otherwise, the column totals cannot exceed the applicable tax liability, and Line 13 cannot exceed Line 12.
Where can I get information or approval for a credit?
Contact the agency listed for that credit on page 2. The form also directs you to dor.mo.gov/tax-credits/ for credit descriptions and agency contact information.