MO-TF: Missouri Tax Credit Transfer Form (Revision 2026-07)
Missouri · Missouri DOR · Used for tax years 2024, 2025, 2026
Form MO-TF records the transfer of transferable Missouri tax credits listed on the form. It identifies the parties transferring and receiving the credits and reports the tax credit program, credit amount, discount rate, and sale price.
Who files this form
Use Form MO-TF when transferring any transferable Missouri tax credit listed on page 3 of the form. Submit a separate form for each tax credit transfer.
The form has sections for the assignor, who transfers the credit, and the assignee, who receives it. Both must provide information and sign their certifications.
What you'll need
Have the following information ready to complete the form:
- Names, addresses, contact details, and tax identification information for the assignor and assignee.
- The tax credit program and approved tax benefit number.
- The calendar year or beginning and ending dates of the tax year for which the credit was issued.
- The amount of credits sold, discount rate, sale price, and total credits being transferred.
- The assignee's taxpayer type.
- Signatures, printed names, titles, and dates for both certifications.
For an individual filing a joint return, include both the primary and secondary names and Social Security numbers.
For a partnership, S corporation, or other entity with flow-through tax treatment, provide each beneficiary's, partner's, or shareholder's name, Social Security number, and ownership share on the last day of the tax period. Attach a separate sheet if needed.
How to file
Complete a separate Form MO-TF for each transfer. Fill in the assignor, transfer, and assignee sections, and have both certifications signed and dated.
The form lists these mailing and contact options:
Missouri Department of Revenue
Mail Form MO-TF to:
Missouri Department of Revenue
P.O. Box 27
Attention: Income Tax
Jefferson City, MO 65105
Or email it to taxcredit@dor.mo.gov.
Affordable Housing Assistance (AHAP)
The form lists this mailing address for AHAP:
Missouri Housing Development Commission
Attn: AHAP Administrator
1201 Walnut Street, Suite 1800
Kansas City, MO 64106
Common mistakes
- Combining transfers on one form. A separate Form MO-TF is required for each tax credit transfer.
- Leaving out a spouse's information on a joint return. List both the primary and secondary names and Social Security numbers.
- Omitting flow-through ownership details. Identify the beneficiaries, partners, or shareholders and their ownership shares at the end of the tax period. The form states that aggregate ownership shares must be less than 100%.
- Selling certain credits below the required minimum. Adoption, Enhanced Enterprise Zone, and Small Business Incubator credits must be sold for at least 75% of the transferred credit value. Entertainment Industry Jobs credits must be sold for at least 60%.
- Signing without authority or providing false information. Each signer must be authorized to certify for the assignor or assignee. The form warns that false statements may result in up to one year in jail and a fine of up to $2,000.
Questions people ask
Can I use one form for several tax credit transfers?
No. Submit a separate Form MO-TF for each transfer.
Does the form cover every Missouri tax credit?
The form says it must be used for transfers of the transferable Missouri tax credits listed on page 3.
Which Historic Preservation credits are listed as transferable?
The list includes Historic Preservation Tax Credits issued after 08/28/1998.
Can I email the form?
Yes. The form provides taxcredit@dor.mo.gov as an email submission option.
Where can I get more information?
Visit http://dor.mo.gov/taxcredit/ or call the Missouri Department of Revenue at (573) 751-3220. For AHAP, the form lists the Missouri Housing Development Commission at (816) 759-6878.