PTC Qualification Chart: PTC Qualification Chart (Revision)
Missouri · Missouri DOR · Used for tax years 2024, 2025, 2026
The Missouri PTC Qualification Chart helps you determine whether you or your spouse may qualify for the Property Tax Credit. It guides you through questions about taxes or rent paid, household income, age, disability, and other eligibility factors.
Who files this form
This chart helps you determine whether you or your spouse qualify for Missouri’s Property Tax Credit. It does not require everyone to file.
You must meet the applicable household income limit:
| Housing situation | Single | Married filing combined |
| --- | --- | --- |
| Owned and occupied your home the entire year | $30,000 or less | $34,000 or less |
| Renter or part-year owner | $27,200 or less | $29,200 or less |
If you are a 100 percent service-connected disabled veteran, do not include VA payments in household income.
The chart also asks whether you paid real estate taxes or rent on the home you occupied and can truthfully state that you do not employ illegal or unauthorized aliens. Renters are not eligible if their facility does not pay property taxes.
The chart lists these qualifying categories:
- Box A: You or your spouse were at least 65 on December 31, 2025, and a Missouri resident throughout the 2025 calendar year.
- Box B: You or your spouse are 100 percent disabled as a result of military service.
- Box C: You or your spouse are 100 percent disabled.
- Box D: You were at least 60 on December 31, 2025, and receiving surviving spouse Social Security benefits.
The dated age and residency tests printed in this chart refer to 2025.
How to file
If you need to file Form MO-1040, claim the property tax credit using Form MO-PTS and attach it to Form MO-1040. Do not use Form MO-PTC if you need to file an income tax return.
For Form MO-PTC, the chart directs you to select the qualifying box: A, B, C, or D.
Detailed instructions, forms, and charts are available at dor.mo.gov/forms. The qualification chart does not provide a mailing address or e-filing directions.
Common mistakes
- Using Form MO-PTC when you need to file an income tax return. Use Form MO-PTS and attach it to Form MO-1040 instead.
- Including VA payments when the chart says to exclude them. If you are a 100 percent service-connected disabled veteran, do not include VA payments in household income.
- Claiming the credit for rent paid to a facility that does not pay property taxes. The chart says these renters are not eligible.
Questions people ask
How much is the property tax credit?
The maximum credit is $750 for renters and $1,100 for owners. Your actual credit depends on the amount paid and your total household income, both taxable and nontaxable.
Which income limits apply if I owned my home for only part of the year?
Use the renter and part-year owner limits: $27,200 or less if single, or $29,200 or less if married filing combined.
Can I qualify if I rent from a facility that does not pay property taxes?
No. The chart says renters in that situation are not eligible for the Property Tax Credit.
Where can I find forms or ask a question?
Find detailed instructions, forms, and charts at dor.mo.gov/forms. Send specific questions to PropertyTaxCredit@dor.mo.gov.