Enlarge image | Reset Form Print Form Department Use Only Form (MM/DD/YY) MO-CFC Champion for Children Tax Credit Taxable Year Beginning Ending (MM/DD/YY) (MM/DD/YY) Taxpayer’s Social Security Name Number Spouse’s Social Spouse’s Security Name Number Business Name Missouri Tax I.D. Federal Employer Number I.D. Number Charter NAICS Code Number (if applicable) Tax Credit Claimant Information Address City State ZIP Code Tax Type Individual Corporation Other _____________________________________________________ Name Address City State ZIP Code Qualified Agency CASA (Court Appointed Special Advocate) Child Advocacy Centers Crisis Care Centers Agency Type Contributions (See page two for additional contributions) Date (MM/DD/YY) Contribution Amount (Minimum amount $100) Tax Credit (50%) -- Round to nearest dollar -- __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 Page 1 |
Enlarge image | Additional Contributions Contribution Amount (Minimum amount $100) Date (MM/DD/YY) Tax Credit (50%) -- Round to nearest dollar -- __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 __ __ / __ __ / __ __ __ __ 00 00 *Total 00 00 *If needed, attach a separate sheet and include the total of all contributions here. We are submitting this claim for the purpose of establishing the taxpayer’s eligibility for the tax credit pursuant to Section 135.341, RSMo ,and said taxpayer is entitled to a tax credit of 50% of the contribution. Champion for Children tax credits are subject to available funding. If claims exceed the funding, the redemption of the credit will be prorated to the extent funds are available. I certify this claim to be true and accurate. Signature of Qualified Agency Director Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo. Taxpayer Signature Taxpayer’s Printed Name Date (MM/DD/YYYY) Signature(s) __ __ / __ __ / __ __ __ __ Spouse’s Signature (if applicable) Spouse’s Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form. If you encounter any technical difficulty in submitting this form without including information that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department by email at corporate@dor.mo.gov or by phone at 573-751-4541. This form must be attached to the Miscellaneous Income Tax Credits (Form MO-TC), along with your tax return. Form MO-CFC (Revised 12-2023) Mail to: Taxation Division E-mail: taxcredit@dor.mo.gov Income Tax Visit https://dor.mo.gov/tax-credits/cfc.html for additional information. P.O. Box 27 Jefferson City, MO 65105-0027 Ever served on active duty in the United States Armed Forces? If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible Phone: (573) 751-3220 military individuals. A list of all state agency resources and benefits can be found at Fax: (573) 522-8619 veteranbenefits.mo.gov/state-benefits/. Page 2 |
Enlarge image | Instructions Purpose Provides a tax credit for contributions made to a qualified agency as determined by the Department of Social Services. Eligible Applicants Any individual or corporation that has income tax due under Chapter 143, RSMo, excluding taxes withheld under Sections 143.191 to 143.265, RSMo, and that makes a contribution to a qualified agency. How the Program Works A Champion for Children Tax Credit may be claimed in an amount equal to fifty percent of a contribution made to a qualified agency. The minimum contribution amount is $100. Carryforward and Non-refundable Any amount of tax credit which exceeds the tax due may be carried forward to the next four subsequent years, not to exceed a total of five years. The CFC tax credit is not refundable and may not be assigned, transferred, or sold. Procedures to Claim the Credit To claim the Champion for Children Tax Credit, the taxpayer must attach Form MO-CFC or a copy of the contribution verification provided by the qualifying agency, to the income tax return along with a completed Form MO-TC. Funding Limits and Due Date Returns claiming the Champion for Children Tax Credit must be filed between July 1 through April 15 of each fiscal year. The cumulative amount of the tax credits redeemed shall not exceed a total of $1,000,000 for all fiscal years ending on or before June 30, 2019, and $1,500,000 for all fiscal years beginning on or after July 1, 2019. The amount available shall be equally divided among the three qualified agencies: • CASA • Child Advocacy Centers, or • Crisis Care Centers. In the event the total amount of tax credits claimed exceeds the amount available, the amount redeemed will be apportioned equally to all eligible taxpayers claiming the credit for that agency. If the credit amount redeemed is apportioned and reduced due to lack of available funds, the taxpayer will not be held liable for any penalty or interest, provided the balance is paid or approved payment arrangements have been made, within sixty days of notification. If the balance is not paid within sixty days of notification, the remaining balance, including interest and penalties will be due and payable. Authorization This credit may be applied to the taxpayer’s individual income tax, corporation income tax, or any other tax incurred under the provisions of Chapter 143, RSMo, excluding state withholding tax. Form MO-CFC (Revised 12-2023) |