MO-WFTC: Missouri Working Family Tax Credit (2025)
Missouri · Missouri DOR · Used for tax years 2025
Form MO-WFTC calculates the 2025 Missouri Working Family Tax Credit using your federal Earned Income Credit and Missouri income tax liability after other credits. It reports qualifying child information and the credit amount to enter on Form MO-1040. Attach it, your federal retur
Who files this form
Use Form MO-WFTC to claim the Missouri Working Family Tax Credit for tax year 2025. To qualify, you must:
- Be a resident individual.
- File as single, head of household, qualifying widow(er), or married filing combined.
- Be allowed a Federal Earned Income Credit (EIC) on Federal Form 1040 or 1040-SR.
- Have investment income of no more than $4,400.
You do not qualify if you file as married filing separately or are claimed as a dependent. Attach Form MO-WFTC to your MO-1040.
What you'll need
Have these forms and details ready:
- Your Missouri Form MO-1040, including Lines 36, 42, and 43.
- Your federal return, including the EIC amount on Form 1040 or 1040-SR, Line 27a.
- Your Federal Schedule EIC.
- Your name and Social Security number, and your spouse’s information where applicable.
- Each qualifying child’s name, Social Security number, and date of birth, as listed on Federal Schedule EIC.
- Your federal income amounts needed to calculate investment income.
Attach Form MO-WFTC, your federal return, and Federal Schedule EIC to your MO-1040.
You must also complete and attach Worksheet 1 of IRS Publication 596 (2024) if, for this tax year, you filed federal Form 4797, Schedule E, or Form 8814; reported income from renting personal property not used in a trade or business; or had income or loss from a passive activity.
How to file
- Answer the eligibility questions on Lines 1 through 3. Stop if an answer shows that you do not qualify.
- Enter qualifying children’s information on Line 4.
- Enter your federal EIC from Form 1040 or 1040-SR, Line 27a, on Line 5. Multiply it by 20% for Line 6.
- Enter MO-1040, Line 36, on Line 7. Add MO-1040, Lines 42 and 43, for Line 8. If both lines are blank, leave Line 8 blank.
- Subtract Line 8 from Line 7 for Line 9. If the result is negative, enter 0.
- Enter the smaller of Line 6 or Line 9 on Line 10 and on MO-1040, Line 44.
- Attach Form MO-WFTC, your federal return, and Federal Schedule EIC to your MO-1040.
Mail if you owe a balance:
Missouri Department of Revenue
P.O. Box 329
Jefferson City, MO 65105-0329
Mail if you expect a refund or owe nothing:
Missouri Department of Revenue
P.O. Box 500
Jefferson City, MO 65105-0500
The form also lists incometaxprocessing@dor.mo.gov for submission of individual income tax returns and fax number (573) 522-1762. It lists income@dor.mo.gov for inquiries and correspondence.
Common mistakes
- Leaving out required attachments. Attach Form MO-WFTC, your federal return, and Federal Schedule EIC to MO-1040. Your claim may be denied without the federal return.
- Leaving out a qualifying child’s details. A child cannot be counted without the child’s name, date of birth, and Social Security number on the return.
- Omitting required Social Security numbers. Missing your number or a qualifying child’s number may delay processing, lead to requests for more information, or cause full or partial denial of the credit.
- Using the standard investment-income calculation when an exception applies. If you meet one of the conditions requiring Worksheet 1 of IRS Publication 596 (2024), complete and attach that worksheet instead.
Questions people ask
How much is the credit for tax year 2025?
The credit is 20% of your federal EIC, limited to your income tax liability remaining after the Property Tax Credit and Miscellaneous Tax Credits. Line 10 uses the smaller of Line 6 or Line 9.
Can I get this credit as a refund or carry it forward?
No. The credit cannot be refunded or carried forward to a later tax year.
How do I calculate investment income?
Normally, add tax-exempt interest from federal Line 2a, taxable interest from Line 2b, ordinary dividends from Line 3b, and capital gain net income from Line 7a if it is greater than zero. Do not use this calculation if you filed Form 4797, Schedule E, or Form 8814; reported rental income from personal property not used in a trade or business; or had passive activity income or loss. In those cases, complete and attach Worksheet 1 of IRS Publication 596 (2024). You do not qualify if the applicable investment-income amount exceeds $4,400.
Can I claim the Missouri credit without qualifying for the federal EIC?
No. You must qualify for the Federal Earned Income Credit on Federal Form 1040 or 1040-SR.