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                                              2023

Form 

MO-PTC

Property Tax Credit Claim

     Final Checklist Before Mailing Your Claim

Did you need to attach any of these?
  •  MO-CRP
  •  Verification of Rent Paid (Form 5674)
  •  SSA-1099, RRB-1099, or SSI Statement
  •  2023 paid real estate tax receipts or personal property tax receipts,  
and Form 948
  •  Disabled veteran documentation
  •  Form MO-1310D and death certificate

           Sign up to receive updates!
           Get text or email notifications each time the status of          !
@          your return changes. See page 4 for more information. 

           Failure to include required documentation or  
           information may reduce or delay your refund.

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Am I Eligible?
Use this diagram to determine if you or your spouse are eligible to claim
the Property Tax Credit (Circuit Breaker)
Start diagram by choosing Box 1 or Box 2 and follow to conclusion.

Renters / Part-Year Owners - If single, is your total household income $27,200 or less? NO
If married filing combined, is your total household income $29,200 or less? If you are a
1 100 percent service connected disabled veteran, do not include VA payments.

N
YES Owned and occupied your home the entire year - If single, is your total household
income $30,000 or less? If married filing combined, is your total household income NO O
OR
$34,000 or less? If you are a 100 percent service connected disabled veteran, do not
2 T
include VA payments.

YES
E
Did you pay real estate taxes or rent on the home you occupied? Renters: If you rent from a NO
facility that does not pay property taxes, you are not eligible for a Property Tax Credit. L
I
YES
NO G
Can you truthfully state that you do not employ illegal or unauthorized aliens?
I
YES B

Were you or your spouse Are you or your Are you or Were you 60 years of L
65 years of age or older spouse 100 your spouse age or older as of
as of De cem ber 31, 2023, percent disabled 100 percent December 31, 2023, E
and a Missouri resident NO as a result of NO disabled? If so, NO and receiving sur viving NO
the entire 2023 calendar military service? select Box C spouse social security
year? If so, select Box A If so, select on Form benefits? If so, select
on Form MO-PTC. Box B on Form MO-PTC. Box D on Form MO-PTC.
MO-PTC.

YES YES YES YES

YOU ARE ELIGIBLE
This information is for guidance only and does not state complete law.

2-D Barcode Returns - If you plan to file a paper return, you should
consider 2-D barcode filing. The software encodes all your tax
information into a 2-D barcode, which allows your return to be
processed with fewer errors compared to traditional paper returns.

If you use software to prepare your return, check our website for approved 2-D barcode software companies.
Also, check out the Department’s fill-in forms that automatically calculate and have a 2-D barcode. You can
have your refund directly deposited into your bank account when you use the Department’s fill-in forms. All 2-D
barcode returns should be mailed to: Department of Revenue, P.O. Box 3385, Jefferson City, MO 65105-3385.
Email: Incometaxprocessing@dor.mo.gov (For submission of Individual Income Tax and Property Tax Credit
return)

Assistance with Preparing Your Tax Return
There are a large number of volunteer groups around Missouri providing tax assistance to elderly or
lower income taxpayers. To locate a volunteer group near you that offers return preparation assistance:
• Call 800-906-9887 or 888-227-7669, or
• Visit irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers.
You will find a larger volume of volunteer centers open during the filing season, which is typically
January through April.

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WHERE TO SUBMIT YOUR CLAIM
WHAT’S INSIDE
Mail your completed Form MO-PTC and all
Am I Eligible? ........................................ 2
Do I Have the Right Form?............................ 3 attachments to:
Important Filing Information ........................ 3, 4 Department of Revenue
Information to Complete Form MO-PTC ..............4-7 P.O. Box 2800
Information to Complete Form MO-CRP ............... 8
Form MO-PTC ..................................... 9-11 Jefferson City, MO 65105-2800
Form MO-CRP ....................................... 12 Email: Incometaxprocessing@dor.mo.gov
Verification of Rent Paid (Form 5674) ................. 13
2023 Property Tax Credit Chart .................... 14-16
FILING FOR DECEASED INDIVIDUALS

If an individual passed away in 2023, a claim
DO YOU HAVE may be filed by the surviving spouse if the filing
status is “married filing combined” and all other
THE RIGHT FORM? qualifications are met. If there is no surviving
spouse, the estate may file the claim.
You may use this tax form to file your 2023 Property Tax
Credit Claim (Form MO-PTC) if you meet the eligibility A copy of the death certificate must be
requirements on page 2 and are not required to file an attached. If the check is to be issued in another
individual income tax return. name a Statement of Person Claiming Refund
You cannot use this form if you were required to file a federal return Due to Deceased Taxpayer (Form MO-1310D)
and you were a: must also accompany the claim.
a. Resident of Missouri and you had Missouri adjusted
gross income of $1,200 or more; Any existing Power of Attorney (Form 2827) with
b. Nonresident of Missouri and had income of $600 or more the Department of Revenue is terminated when
from Missouri sources; or the death of the taxpayer is made known to the
c. Resident or nonresident with Missouri withholding and you
want to file an individual income tax return to claim a Department. A new Form 2827 and verification of
refund of your withholding. personal representative is required after the death
If you have any negative income, you cannot use this form. of the taxpayer before any party may discuss the
If you meet any of the above criteria, you cannot file the Form taxpayer’s account with the Department staff.
MO-PTC. You must file a Missouri income tax return and attach If no personal representative was appointed,
the Property Tax Credit Schedule (Form MO-PTS) if you qualify
for a property tax credit. See below for information to obtain submit verification of the executor of estate or
the correct form (Individual Income Tax Return - Long Form distributee(s).
MO-1040) to file and claim your property tax credit.

Exception: You are not required to file a Missouri income tax DOLLARS AND CENTS

return if your standard deduction meets or exceeds your
Missouri adjusted gross income. Rounding is required on your Form MO-PTC.
Zeros have been placed in the cents column on
your return. For 1 cent through 49 cents, round
Helpful Hints down to the pre vious whole dollar amount. For
If you anticipate receiving any 1099 or W-2 income, please 50 cents through 99 cents, round up to the
wait to file this claim until all statements are received. Filing
too early may result in a balance due. next whole dollar amount.
Example: Round $32.49 down to $32.00
Round $32.50 up to $33.00
TO OBTAIN FORMS
FILL-IN FORMS THAT
Visit dor.mo.gov/forms/. AUTOMATICALLY CALCULATE
Go to our website at dor.mo.gov/forms/?form
IMPORTANT FILING INFORMATION
Name=PTC&category=&year=99 to enter your
This information is for guidance only and does tax information and let the auto-calculating
not state the complete law. form do the math for you. No calculation errors
means faster processing. Complete, print, sign
WHEN TO FILE A CLAIM and mail the claim with required sup port ing
documents.
The 2023 Form MO-PTC is due April 15, 2024,
but you may file up to three years from the due
date and still receive your credit.

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ADDRESS CHANGE QUALIFICATIONS
If you move after filing your return, notify both Select the applicable box to indicate under which
the post office serving your old address and qualification you are filing the Form MO-PTC.
the Department of Revenue of your address See the “Am I Eligible” chart on page 2. You
change. Address change requests should be must select a qualification box to be eligible
mailed to: Department of Revenue, P.O. Box for the credit. Select only one box. Attach the
2200, Jefferson City, MO 65105-2200 or visit the appropriate documentation to verify your
Department’s website at dor.mo.gov/how-do-i/ qualification. (The required documentation is
change-address-revenue-records.html. This will listed behind each qualification on the Form
help forward any refund check or correspon- MO-PTC. Failure to provide the required
dence to your new address. documentation will result in denial or delay of your
claim.)
MISSOURI RETURN STATUS INQUIRY
To check the status of your current year return FILING STATUS
24 hours a day, please visit the Department’s Select your filing status. You can select
website at dor.mo.gov/taxation/return-status/ “married - living separate for entire year” only
or call our automated individual income tax if you and your spouse did not at any time
inquiry line at (573) 526-8299. To obtain the during the year live in the same residence.
status of your return, you must know the
Note: If you lived at different addresses for
following information: 1) the first social security
the entire year, you may file a separate claim.
number on the return; 2) the filing status shown Do not include your spouse’s name or social
on your return; and 3) the exact amount of the security number if you selected married filing
refund or balance due in whole dollars. Once separate. You can not take the $2,000 or
this information is validated using the Missouri $4,000 deduction on Line 7 if you selected
Return Inquiry System on our website or inquiry “married-living separate for entire year” as your
line, you will be given the option to sign up for filing status and you are filing a separate claim.
text or email notifications. This will allow you : One spouse lives in a nursing or
Example
to be notified each time the status of your tax residential care facility while the other spouse
return changes as it is being processed by the remains in the home the entire year.
Department of Revenue.
Helpful Hints
If you are married and lived together for any part of the year,

FORM MO-PTC and are eligible to file a joint federal income tax return, you
must file married filing combined and include all household
income.
NAME, ADDRESS, ETC.

Print or type your name(s), address, social HOUSEHOLD INCOME
security number(s), and birth-date(s). If you
or your spouse do not have a social security Household income is all income received by a
number, enter “none” in the appropriate space(s). claimant, spouse, and minor children (taxable
If married, enter both birthdates, even if your or nontaxable) and includes all income from
spouse died during the calendar year. Only select sources listed on Lines 1 through 5 of Form
the deceased box if death occurred in 2023. MO-PTC.

Select the amended claim box if you are filing LINE 1 - SOCIAL SECURITY BENEFITS
an amended claim. Complete the entire claim
Enter the amount of social security benefits
using the corrected figures.
received by you, your spouse, and your minor
Helpful Hints children before any deductions and the amount
• Please use the social security number of the of social security equivalent railroad retirement
person filing the claim. benefits. Attach your Social Security Benefit
• Do not use Form MO-PTC if you need to file
Statement (Form SSA-1099) or Payments by
an individual income tax return (MO-1040).
the Railroad Retirement Board (RRB-1099).
Lump sum distributions from the Social Security
Administration or other agencies must be
claimed in the year in which they are received.

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            FORM SSA-1099 - SOCIAL SECURITY BENEFIT STATEMENT                                                              of annuities and pensions received, not your 
                   • PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME.
                   • SEE THE REVERSE SIDE FOR MORE INFORMATION.                                                            social security equivalent benefits. Attach Form 
 2023Box 1. Name                                        Box 2. Beneficiary’s Social Security Number                        RRB-1099R (Tier II).
 BETTY TAXPAYER                                         000-00-0000
 Box 3. Benefits Paid in 2023    Box 4. Benefits Repaid to SSA in 2023 Box 5. Net Benefits for 2023 (Box 3 minus box 4)
 *$8,400.00                            NONE                            $8,400.00                                           LINE 4 - VETERAN BENEFITS
     DESCRIPTION OF AMOUNT IN BOX 3                     DESCRIPTION OF AMOUNT IN BOX 4                                     If a veteran is 100 percent disabled not due to 
 Paid by check or direct deposit              $7,800.00                      NONE
 Medicare premiums deducted from your benefit $600.00                                                                      military service, payments and benefits must 
 Total Additions                              $8,400.00                                                                    be included on line 4. Veteran payments and 
 Benefits for 2023                            $8,400.00
                                                                                                                           benefits include education and training  
                                                                                                                           allowances, disability compensation, grants, and 
                                                        Box 6. Voluntary Federal Income Tax Withheld                       insurance proceeds. 
                                                        NONE                                                               If a veteran is 100 percent disabled entirely 
                                                                                                                           as a result of military service, do not include 
                                                        Box 7. Address                                                     veteran payments and benefits as household 
                                                        BETTY TAXPAYER                                                     income on Form MO-PTC.
                                                        5500 TAXES LANE
                                                        TAXTOWN, MO 55555-5555
                                                                                                                           If a veteran is less than 100 percent disabled, 
                                                        Box 8. Claim Number (Use this number if you need to contact SSA.)  but is unable to engage in substantial gainful 
*Includes: $12.00 Paid in 2023 for 2022
                                                        000-00-0000                                                        activity due to medical impairments resulting 
                                                                                                                           entirely from military service, and such medical 
Form SSA-1099-SM (12-2023)             DO NOT RETURN THIS FORM TO SSA OR IRS                         0603554               impairment(s) can be expected to result in 
                                                                                                                           death or has lasted or can be expected to last 
                                       Helpful Hints                                                                       continuously for at least twelve months, do 
   • Wait to file your claim until you receive your Form                                                                   not include veteran payments and benefits as 
     SSA-1099 in January 2024. This form will list your                                                                    household income on Form MO-PTC.
     benefits for the entire 2023 tax year. See the sample  
     Form SSA-1099 above.                                                                                                  A letter from the Veterans Administration 
   • If you are receiving railroad retirement benefits, you                                                                detailing the amount of benefits or confirming 
     should receive two Forms RRB-1099. Form RRB-                                                                          the disability is 100 percent from military 
     1099R shows annuities and pensions. Form RRB-                                                                         service must be attached.
     1099 shows your social security equivalent railroad  
     retirement benefits. Include the amount from Form                                                                     Note: To request a copy of the letter, call the 
     RRB-1099 that states social security equivalent                                                                       Veterans Administration at (800) 827-1000.  
     (usually Tier I benefits) on Line 1.                                                                                  If you are a surviving spouse receiving social 
                                                                                                                           security and your spouse was 100 percent 
 LINE 2 - WAGES, PENSIONS, ANNUITIES,                                                                                      disabled as a result of military service, all veteran 
 DIVIDENDS, INTEREST, RENTAL INCOME,                                                                                       payments and benefits must be included. 
 UNEMPLOYMENT COMPENSATION, OR  

 OTHER INCOME                                                                                                              LINE 5 - PUBLIC ASSISTANCE      
Include the amount of all wages, pensions,                                                                                 Include the amount of public assistance, 
annuities, alimony, dividends, interest income,                                                                            Supplemental Security Income (SSI), child 
rental income, unemployment compensation, or                                                                               support, and temporary assistance pay ments 
other income. Do not include excludable costs                                                                              received by you, your spouse, and your minor 
of pensions or annuities. (These are usually                                                                                     Temporary assistance payments 
                                                                                                                           children.
the employee’s contribution to a retirement                                                                                include Temporary Assistance for Needy 
program listed separately on Form 1099-R.)                                                                                 Families (TANF) payments. In Missouri, the 
Attach Form(s) W-2, 1099, 1099-G, 1099-R,                                                                                  program is referred to as Temporary Assistance 
1099-DIV, 1099-INT, 1099-MISC, etc. If grants                                                                              (TA). This includes any payments received from 
or long-term care benefits are made payable                                                                                the government. Do not include the value of 
to the nursing facility, do not include as income                                                                          commodity foods, food stamps, or heating and 
or rent. If you have any negative income, you                                                                              cooling assistance. 
cannot use this form. 
                                                                                                                           Attach a letter from the Social Security 
 LINE 3 - RAILROAD RETIREMENT BENEFITS                                                                                     Administration that includes the total amount 
Enter the gross distribution amount of railroad                                                                            of assistance received if applicable.
retirement benefits (not included in Line 1) 
before any deductions. This is the amount 
                                                                                                                          5

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Attach a copy of paid real estate tax receipt(s)
Helpful Hints
from the county and/or city collector’s office.
• Supplemental Security Income (SSI) is paid by the
Social Security Administration. You have to request an If you submit more than one receipt from a city
SSI form indicating total benefits received either or county for your residence, please submit a
through a my Social Security account at ssa.gov/ letter of explanation.
myaccount/, by calling 1-800-772-1213, or contacting
Your home or dwelling is the place in which you
your local Social Security office. If you have minor
children who receive SSI benefits, the children do not reside in Missouri, whether owned or rented,
qualify for a credit. However, if you qualify for a and the surrounding land, not to exceed five
credit you must include the children’s SSI benefits on acres, as is reasonably necessary for use of the
Line 5. dwelling as a home. A home may be part of
• If you receive temporary assistance from the
a larger unit such as a farm or building partly
Children’s Division (CD) or the Family Support
Division (FSD), you must include all cash benefits rented or used for business. If you share a
received for your entire household. The Department home, report only the portion of real estate tax
of Revenue verifies this information and failure to that was actually paid by you. If you sold or
include total benefits may delay your refund. purchased your home during the year, attach
the seller’s/buyer’s agreement to your claim.
LINE 7 - FILING DEDUCTION
Helpful Hints
If you are Single or Married Living Separate,
Real estate tax paid for a prior year cannot be claimed on
enter $0 on Line 7.
this form. To claim real estate taxes for a prior year, you
If you are Married and Filing Combined, see must file a claim for that year.
below to determine the amount to enter on Line 7. Example: If you paid your 2022 real estate tax in
• If you RENTED or DID NOT OWN your calendar year 2023, you must file a 2022 Property Tax
home for the entire year, enter $2,000 on Credit Claim (Form MO-PTC).
Line 7.
• If you OWNED and OCCUPIED your home If your home or farm has more than five acres
for the entire year, enter $4,000 on Line 7. or you own a mobile home, and it is classified
as personal property, an Assessors Certification
LINE 8 - NET HOUSEHOLD INCOME (Form 948) must be attached with your paid
Subtract Line 7 from Line 6 and enter the personal or real property tax receipt. If you
amount on Line 8. See below to make sure you own a mobile home that is classified as real
are eligible for the credit. property, a Form 948 isn’t needed. In such
• If you RENTED or DID NOT OWN and cases, you can claim property tax for the
occupy your home for the entire year, mobile home and rent for the lot, if applicable.
the amount you enter on Line 8 cannot A credit will not be allowed for vehicles listed
exceed $27,200. If the amount of your on the personal property tax receipt.
net household income on Line 8 is above If you use your home for business purposes,
$27,200, you are not eligible for the credit. the percentage of your home that is used for
• If you OWNED and OCCUPIED your home business purposes must be subtracted from
for the entire year, the amount you enter your real estate taxes paid. If you need to use a
on Line 8 cannot exceed $30,000. If the Form 948 to calculate the amount of real estate
amount of your net household income tax, you must subtract the percentage of your
on Line 8 is above $30,000, you are not home that is used for business purposes from
eligible for the credit. the allowable real estate taxes paid calculated
on the Form 948.
LINE 9 - OWN YOUR HOME Ruth has 10 acres surrounding her
Example:
If you owned and occupied your home, house. She needs to use a Form 948, because
include the amount of tax you paid on your she is only entitled to receive credit for 5 acres.
2023 real estate tax receipt(s) only, or $1,100, By her calculations, she enters $500 on Form
whichever is less. Do not include special 948, Line 6. Ruth also uses 15 percent of her
assessments (sewer lateral), penalties, service homestead for her business. She will multiply
charges, and interest listed on your tax $500 by 85 percent and put this figure ($425)
receipt. You can only claim the taxes on your on Form MO-PTC, Line 9.
primary residence that you occupy. Secondary
homes are not eligible for the credit.

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                   Helpful Hints                                                  14 through 16 to determine the amount of your 
                                                                                  property tax credit. If you have another income 
If you own your home and other adults (other than your spouse) 
live there and pay rent, the rent must be claimed as income.                      tax or property tax credit liability, this property 
                                                                                  tax credit may be applied to that liability in 
                                                                                  accordance with Section 143.782, RSMo. You 
LINE 10 - RENT YOUR HOME                                                          will be notified if your credit is offset against any 
Complete one Certification of Rent Paid (Form                                     debts.
MO-CRP) for each rented home (including mobile 
home or lot) you occupied during 2023. The Form                                   SIGN CLAIM
MO-CRP is on pages 12 and instructions are on                                     You must sign your Form MO-PTC. Both spouses 
page 8.                                                                           must sign a combined claim. If you use a paid 
                                                                                  preparer, the preparer must also sign the claim. 
Add the totals from Line 9 on all Forms MO-CRP 
                                                                                  If you wish to authorize the Director of Revenue, 
completed and enter the amount on Line 10, 
                                                                                  or delegate, to discuss your tax information with 
or $750, whichever is less. Attach a completed 
                                                                                  your preparer or any member of your preparer’s 
Verification of Rent Paid (Form 5674) along with 
                                                                                  firm, indicate by selecting the “yes” box below the 
Form(s) MO-CRP. 
                                                                                  signature line. 
You cannot claim any fees or deposits such as, 
                                                                                  Each and every income tax return or claim for 
return checks, late payment(s), security, cleaning, 
                                                                                  a refund prepared by a paid tax return preparer 
pet(s), etc.
                                                                                  shall be signed by the paid tax preparer and shall 
If you have the same address as your landlord,                                    state the tax preparer’s Internal Revenue Service 
please verify the number of occupants and living                                  preparer tax identification number. Each failure by 
units.                                                                            the paid tax return preparer to sign any income 
                   Helpful Hints                                                  tax return or claim for refund, or failure of the tax 
 •  If you rent from a facility that does not pay property taxes, you are         return preparer to provide a preparer tax identi-
   not eligible for a Property Tax Credit.                                        fication number, shall result in a penalty of $50 
 •  If you receive low income housing assistance and the rent you                 owed by the paid tax preparer for each separate 
   claim exceeds 40 percent of your income, attach a detailed                     failure. The total amount of penalties that may be 
   statement of explanation. Please claim only the amount of rent 
  you paid or your refund may be delayed or denied.                               assessed on any preparer with respect to returns 
•  If your gross rent paid exceeds your household income, you must                or claims for refunds filed during a calendar year 
   attach a detailed statement explaining how the additional rent was             shall not exceed $25,000.
   paid or the claim will be denied. 
•  Utilities (air conditioning,  gas, electric, late fees, deposits, etc.) are    Important: If the Form MO-PTC is being filed on 
   not included.                                                                  behalf of a claimant by a nursing home or residen-
•  Nursing Homes - You must deduct personal allowances (clothing,                 tial care facility, a statement to that effect from 
   hair stylists, etc.) prior to calculating your rent.                           the claimant’s legal guardian or power of attorney 
                                                                                  must be attached to the Form MO-PTC.
LINE 11 - TOTAL REAL ESTATE TAX/RENT PAID
                                                                                  WHERE TO SUBMIT YOUR CLAIM
Add amounts from Form MO-PTC, Lines 9 
and 10 and enter amount on Line 11, or $1,100,                                    Mail your claim and all attachments to: 
whichever is less.                                                                Department of Revenue
Example: Ester owns her home for three                                            P.O. Box 2800
months and pays $100 in property taxes. For                                       Jefferson City, MO 65105-2800
nine months she rents an apartment and pays                                       Email: Incometaxprocessing@dor.mo.gov
$4,000 in rent. The amount on Line 9 of the 
MO-CRP is $800 ($4,000 x 20 percent). Form 
MO-PTC, Line 9 is $100, Line 10 is $750 ($750 is 
the limit on Line 10) and Line 11 is $850. 

CREDITS

LINE 12 - PROPERTY TAX CREDIT                 
Apply amounts from Form MO-PTC, Lines 8 and  
11 to the Property Tax Credit Chart on pages 

                                                                                 7

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Helpful Hints
To determine your credit, use the 2023 Property Tax Credit Chart on pages 14 through 16. Lines are provided on the chart to help you
figure this amount.
Example: Ruth paid $1,200 in real estate tax and her total household income was $15,000. Ruth will apply her tax paid and her total
household income to the chart to figure out her credit amount. Even though Ruth paid $1,200 in real estate tax, the maximum allowed
credit is $1,100. Ruth will use $1,100 as tax paid and her total household income of $15,000 to make the comparison. When using the
chart, Ruth finds where $15,000 and $1,100 “meet” to figure her credit. The two numbers “meet” on the chart where the credit amount
is $1,059. Ruth will get a $1,059 credit for the real estate tax she paid.

Failure to include required documentation

or information may reduce or delay your refund.

Information to Complete Form MO-CRP

Form MO-CRP must be completed by taxpayers who rent receipt is for the total rent amount, then the
rented their home and are submitting a Property Tax percentage on Box G of the Form MO-CRP must
Credit Claim. be used to determine your credit. If none of the
If you rent from a facility that does not pay reductions apply to you, enter 100 percent on Line 7.
property taxes, you are not eligible for a Property
Tax Credit. STEP FOUR
Multiply Line 6 by the percentage on Line 7. Enter
STEP ONE this amount on Form MO-CRP, Line 8.

Enter all information requested on Lines 1–5. If rent STEP FIVE
is paid to a relative, the relationship to the landlord
Multiply Line 8 by 20 percent and enter the result on
must be indicated on Line 1. Your claim may be
Line 9. Add the totals from Line 9 on all completed
delayed if you fail to enter all required information.
Form(s) MO-CRP and enter the amount on Line 10
of Form MO-PTC or $750, whichever is less.
STEP TWO
Enter on Line 6 the gross rent paid. Exclude
rent paid for any portion of your home used in Helpful Hints
the production of income and the rent paid for • An apartment is a room or suite of rooms with
surrounding land with attachments not necessary separate facilities for cooking and other normal
nor maintained for homestead purposes. Also, household functions.
exclude any rent paid to your landlord on your • A boarding home is a house that provides meals,
behalf by any organization or agency. lodging, and the residents share common facilities.

STEP THREE
If you were a resident of a nursing home or boarding
home during 2023, use the applicable percentage
on Line 7. If you lived in a hotel and meals were
included in your rent payment, enter 50 percent;
otherwise enter 100 percent. If two or more
unmarried individuals over 18 years of age shared a
residence and each paid part of the rent, enter the
total rent on Form MO-CRP, Line 6 and select the
appropriate percentage on Box G of Line 7. If the

If you are required to file an income tax return Form MO-1040, you must use
Form MO-PTS to claim a property tax credit and attach it to the Form MO-1040.
Do not use Form MO-PTC if you are required to file an income tax return.

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                            Form
MO-PTC                                 2023 Property Tax Credit Claim

Print in BLACK ink only and DO NOT STAPLE.
For Privacy Notice, see Instructions.

                            Select Here for Amended Claim

                            Department of Social Services Application of Eligibility             Vendor Code                    Department Use Only
                            form attached
                                                                                                 0 0 0
                                                                                     Deceased                                    Deceased
                            Social Security Number                                   in 2023    Spouse’s Social Security Number                    in 2023

                                         -             -                                         -                      -
                            Birthdate (MM/DD/YYYY)                                              Spouse’s Birthdate (MM/DD/YYYY)

                            First Name                     M.I.              Last Name                                                             Suffix
       Name

                            Spouse’s First Name            M.I.              Spouse’s Last Name                                                    Suffix

                            In Care Of Name (Attorney, Executor, Personal Representative, etc.)

                            Present Address (Include Apartment Number or Rural Route)

                            City, Town, or Post Office                                           State                  ZIP Code
                                                                                                                                _
       Address
                            County of Residence

                            Select only one qualification. Copies of letters, forms, etc., must be included with claim. 

                                A.  65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.)

                                B.  100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.)

       Qualifications           C.  100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.)

                                D.  60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)

                            Select only one filing status. If married filing combined, you must report both incomes. 
  Filing              Status
                                Single             Married - Filing Combined         Married - Living Separate for Entire Year

                                                           *23344010001*
                                                                                     23344010001                                  MO-PTC Page 1
                                                                                               9

- 10 -

Failure to provide the following attachments will result in denial or delay of your claim:
Verification of Rent Paid (Form 5674), Form(s) 1099, W-2, etc.

1. Enter the amount of social security benefits received by you, your spouse, and your minor
children before any deductions and the amount of social security equivalent railroad retirement
benefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I) ............................. 1 . 00
2. Enter the total amount of wages, pensions, annuities, dividends, interest income, rental income,
unemployment compensation, or other income. Attach Form(s) W-2, 1099, 1099-G, 1099-R,
1099-DIV, 1099-INT, 1099-MISC, etc. ............................................. 2 . 00

3. Enter the amount of railroad retirement benefits (not included in Line 1) before any deductions.
Attach Form RRB-1099-R (TIER II) ............................................... 3 . 00

4. Enter the amount of veteran’s payments or benefits before any deductions.
Attach letter from Veterans Affairs (see instructions on page 5) ......................... 4 . 00

5. Enter the total amount received by you, your spouse, and your minor children from: public
assistance, Supplemental Security Income (SSI), child support, or Temporary Assistance
payments (TA and TANF). Attach a letter from the Social Security Administration that includes
the amount of assistance received if applicable ...................................... 5 . 00

6. Total household income - Add Lines 1 through 5 and enter the total here .................... 6 . 00

Household Income
7. Enter the appropriate amount from the options below .................................. 7 . 00

• Single or Married Living Separate - Enter $0

• Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000

• Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000

8. Net household income - Subtract Line 7 from Line 6 and enter the amount here ............. 8 . 00

• If you rented or did not own and occupy your home for the entire year and Line 8 is
greater than $27,200, you are not eligible to file this claim.

• If you owned and occupied your home for the entire year and Line 8 is greater
than $30,000, you are not eligible to file this claim.

9. If you owned your home, enter the total amount of property tax paid for your home, minus special
assessments, or $1,100, whichever is less. Attach a copy of your 2023 paid real estate tax
receipt(s). If your home is on more than five acres or you own a mobile home, attach the
Assessor’s Certification (Form 948) .................................................. 9 . 00

10. If you rented, enter the total amount from Certification of Rent Paid (Form MO-CRP) Line 9 or
$750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674). NOTE: If you
rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit .. 10 . 00

Real Estate Tax and Rent Paid 11. Enter the total of Lines 9 and 10, or $1,100, whichever is less ............................. 11 . 00

*23344020001*
23344020001 MO-PTC Page 2
10

- 11 -

   12.  Apply amounts from Lines 8 and 11 to chart on pages 14-16 to figure your Property Tax Credit. 
              You must use the chart on pages 14-16 to see how much refund you are allowed. ............          12                       .  00

                                           Reserved 

            Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to 
            the best of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s) 
            below, I am providing the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of 
            preparer (other than taxpayer) is based on all information of which he or she has any knowledge. As provided in Chapter 143, 
            RSMo, a penalty of up to $500 shall be imposed  on any individual who files a frivolous return. I also declare under penalties of
            perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am not eligible for any tax exemption, 
            credit, or abatement if I employ such aliens. I further affirm that I am aware of the reporting requirements of Section 135.805 and 
the   penalty provisions of Section 135.810.
            Signature                                                                                     Date (MM/DD/YY)

            Spouse’s Signature (If filing combined, BOTH must sign)                                       Date (MM/DD/YY)

            E-mail Address                                                                                Daytime Telephone

  Signature Preparer’s Signature                                                                          Date (MM/DD/YY)

            Preparer’s FEIN, SSN, or PTIN                                                                 Preparer’s Telephone

            Preparer’s Address                                                                            State            ZIP Code

            I authorize the Director of Revenue or delegate to discuss my claim and attachments with the preparer 
            or any member of his or her firm, or if internally prepared, any member of the internal staff .............      Yes           No

            Did you pay a tax return preparer to complete your return, but the preparer failed to sign the return or provide 
            an Internal Revenue Service preparer tax identification number?  If you marked yes, please insert the 
            preparer’s name, address, and phone number in the applicable sections of the signature block above.....          Yes           No

                                             *23344030001*
                                                                     23344030001
                                                                    Department Use Only

            A              K               R                        U

                                                                                                                             Form MO-PTC (Revised 12-2023)
Mail to:   Taxation Division                 E-mail:   Incometaxprocessing@dor.mo.gov (Submit Property Tax Claim)  
                P.O. Box 2800                E-mail:  PropertyTaxCredit@dor.mo.gov (Inquiry and correspondence)
                Jefferson City, MO 65105-2800
                                             Ever served on active duty in the United States Armed Forces?  
 Phone:        (573) 751-3505                If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
  Fax:         (573) 522-1762                military individuals. A list of all state agency resources and benefits can be found at 
  TTY:   (800) 735-2966                      veteranbenefits.mo.gov/state-benefits/.
                                                                     11                                                                    MO-PTC Page 3

- 12 -

One Form MO-CRP must be provided for each rental location in which you resided.
Form Failure to provide landlord information will result in denial or delay of your claim.
MO-CRP 2023 Certification of Rent Paid

1. Social Security Number Spouse’s Social Security Number

- - - -

Select this box if related to your landlord. If so, explain.
2. Name (First, Last)

Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number

City State ZIP Code

3. Landlord’s Name (First, Last)

Landlord’s Street Address (Must be completed) Apartment Number

City State ZIP Code

4. Landlord’s Phone Number (Must be completed)
From: To:
5. Rental Period During Year (MM/DD/YY) 2023 (MM/DD/YY) 2023

6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing
assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax,
you are not eligible for a Property Tax Credit .................................................... 6 . 00

7. Select the appropriate box below and enter the corresponding percentage on Line 7 ........................ 7 %

A. Apartment, House, Mobile Home, or Duplex - 100% F. Low Income Housing - 100% (Rent cannot exceed 40% of total
household income.)
B. Mobile Home Lot - 100%
G. Shared Residence – If you shared your rent with relatives or friends
C. Boarding Home or Residential Care - 50% (other than your spouse or children under 18), select the appropriate
box based on the additional person(s) sharing rent:
D. Skilled or Intermediate Care Nursing Home - 45%
1 (50%) 2 (33%) 3 (25%)
E. Hotel - 100%; if meals are included - 50%
8
8. Net rent paid - Multiply Line 6 by the percentage on Line 7............................................ . 00
9
9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS ....... . 00

*23315010001*
23315010001
For Privacy Notice, see instructions. Form MO-CRP (Revised 12-2023)
Ever served on active duty in the United States Armed Forces?
Taxation Division If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all
Attach to Form MO-PTC or MO-PTS and eligible military individuals. A list of all state agency resources and benefits can be
mail to the Missouri Department of Revenue. found at veteranbenefits.mo.gov/state-benefits/.
12

- 13 -

                                                                                                                                  Department Use Only
                                                  Form                                                                            (MM/DD/YY)

5674                                                   Verification of Rent Paid

                                                                                 Landlord must complete this form each year. 
                                                                                                                                                        Tax Year
                                                  Tenant’s Name                                                                   Social Security Number

                                                                                                                                                     -  -
                                                  Rental Address

                                                  City                                                        State                                             ZIP Code

                                                  Rental Begin Date (MM/DD/YYYY)                Rental End Date (MM/DD/YYYY)

                                                  Gross Rent Paid for the Year .............................................................                                                 . 00

                    Tenant and Rental Information Did the tenant receive any housing assistance?  ...........................................................   Yes                          No

                                                  If yes, how much rent was the tenant responsible for? ......................................                                               . 00

                                                  Did anyone reside at this dwelling with the above tenant?.................................................... Yes                          No

                                                  If yes, how many were over the age of 18? .............................................................

                                                  Landlord’s Name

                                                  Landlord’s Address

                                                  City                                                        State                                             ZIP Code

                                                  Telephone Number (Home)                                     Telephone Number (Cell)
                    Landlord Information

                                                  Telephone Number (Work)                                     Landlord’s Signature

                                                                                                                                                                Form 5674 (Revised 12-2023)

Taxation Division                                                                               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 
Attach to Form MO-PTC or MO-PTS and                                                             military individuals. A list of all state agency resources and benefits can be found at 
mail to the Missouri Department of Revenue.                                                     veteranbenefits.mo.gov/state-benefits/.

                                                                                                              13

- 14 -

A. Enter amount from Line 8 here ___________________  B. Enter amount from Line 11 here ___________________ 
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12.

                              2023 Property Tax Credit Chart
        Amount from Line B above or from Form MO-PTC, Line 11 - Total Property Tax paid
                               FROM               FROM                                  FROM
                   1076 1051  1026  1001 976  951 926    901 876 851                826 801    776       751
                              TO                      TO                                TO
                   1100  1075 1050  1025 1000 975 950    925 900 875                850 825    800       775
FROM TO          Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 (Form MO-PTC, Line 11). 
1    14,300      NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
  14,301  14,600   1078 1053  1028  1003 978  953 928 903    878 853                828 803    778       753
  14,601  14,900   1069 1044  1019  994  969  944 919 894    869 844                819 794    769       744
  14,901  15,200 1059   1034  1009  984  959  934 909 884    859 834                809 784    759       734
  15,201  15,500   1049 1024  999   974  949  924 899 874    849 824                799 774    749       724
  15,501  15,800   1039 1014  989   964  939  914 889 864    839 814                789 764    739       714
  15,801  16,100   1028 1003  978   953  928  903 878    853 828 803                778 753    728       703
  16,101  16,400 1016   991   966   941  916  891 866    841 816 791                766 741    716       691
  16,401  16,700   1005 980   955   930  905  880 855 830    805 780                755 730    705       680
  16,701  17,000   993  968   943   918  893  868 843    818 793 768                743 718    693       668
  17,001  17,300 980    955   930   905  880  855 830 805    780 755                730 705    680       655
  17,301  17,600   968  943   918   893  868  843 818    793 768 743                718 693    668       643
  17,601  17,900   954  929   904   879  854  829 804    779 754 729                704 679    654       629
  17,901  18,200   941  916   891   866  841  816 791 766    741 716                691 666    641       616
  18,201  18,500   927  902   877   852  827  802 777    752 727 702                677 652    627       602
  18,501  18,800 913    888   863   838  813  788 763    738 713 688                663 638    613       588
  18,801  19,100   898  873   848   823  798  773 748    723 698 673                648 623    598       573
  19,101  19,400 883    858   833   808  783  758 733 708    683 658                633 608    583       558
  19,401  19,700   868  843   818   793  768  743 718 693    668 643                618 593    568       543
  19,701  20,000   852  827   802   777  752  727 702    677 652 627                602 577    552       527
  20,001  20,300   836  811   786   761  736  711 686    661 636 611                586 561    536       511
  20,301  20,600 819    794   769   744  719  694 669 644    619 594                569 544    519       494
  20,601  20,900   802  777   752   727  702  677 652    627 602 577                552 527    502       477
  20,901  21,200   785  760   735   710  685  660 635    610 585 560                535 510    485       460
  21,201  21,500   767  742   717   692  667  642 617    592 567 542                517 492    467       442
  21,501  21,800   749  724   699   674  649  624 599 574    549 524                499 474    449       424
  21,801  22,100   731  706   681   656  631  606 581    556 531 506                481 456    431       406
  22,101  22,400   712  687   662   637  612  587 562    537 512 487                462 437    412       387
  22,401  22,700   693  668   643   618  593  568 543    518 493 468                443 418    393       368
  22,701  23,000   673  648   623   598  573  548 523 498    473 448                423 398    373       348
  23,001  23,300  653   628   603   578  553  528 503 478    453 428                403 378    353       328
  23,301  23,600  633   608   583   558  533  508 483 458    433 408                383 358    333       308
  23,601  23,900   613  588   563   538  513  488 463 438    413 388                363 338    313       288
  23,901  24,200 591    566   541   516  491  466 441    416 391 366                341 316    291       266
  24,201  24,500   570  545   520   495  470  445 420    395 370 345                320 295    270       245
  24,501  24,800   548  523   498   473  448  423 398    373 348 323                298 273    248       223
  24,801  25,100 526    501   476   451  426  401 376    351 326 301                276 251    226       201
  25,101  25,400   504  479   454   429  404  379 354    329 304 279                254 229    204       179
  25,401  25,700   481  456   431   406  381  356 331 306    281 256                231 206    181       156
  25,701  26,000   457  432   407   382  357  332 307    282 257 232                207 182    157       132
  26,001  26,300   434  409   384   359  334  309 284    259 234 209                184 159    134       109
  26,301  26,600   410  385   360   335  310  285 260    235 210 185                160 135    110       85
  26,601  26,900   385  360   335   310  285  260 235    210 185 160                135 110    85        60
  26,901  27,200   361  336   311   286  261  236 211    186 161 136                111 86     61        36
  27,201  27,500   335  310   285   260  235  210 185    160 135 110                85  60     35        10
  27,501  27,800   310  285   260   235  210  185 160    135 110 85                 60  35     10
  27,801  28,100   284  259   234   209  184  159 134    109 84  59                 34  9
  28,101  28,400   258  233   208   183  158  133 108    83  58  33                 8
  28,401  28,700   231  206   181   156  131  106 81     56  31  6
  28,701  29,000   204  179   154   129  104  79  54     29  4
  29,001  29,300   177  152   127   102  77   52  27     2
  29,301  29,600   149  124   99    74   49   24
  29,601  29,900   121  96    71    46   21
  29,901  30,000   95   70    45    20
                                                14

- 15 -

A. Enter amount from Line 8 here ___________________  B. Enter amount from Line 11 here ___________________ 
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12.

     Amount from Line B above or from Form MO-PTC, Line 11 - Total Property Tax or 
                                    20 percent of Rent Paid
                           FROM              FROM                                       FROM
                   726 701 676  651 626 601  576       551 526 501                  476 451    426       401
                           TO                       TO                                  TO
                   750 725 700  675 650 625  600       575 550 525                  500 475    450       425
FROM TO          Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form 
1    14,300      MO-PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
  14,301  14,600   728 703 678  653 628 603  578       553 528 503                  478 453    428       403
  14,601  14,900   719 694 669  644 619 594  569      544  519 494                  469 444    419       394
  14,901  15,200   709 684 659  634 609 584  559      534  509 484                  459 434    409       384
  15,201  15,500   699 674 649  624 599 574  549      524  499 474                  449 424    399       374
  15,501  15,800   689 664 639  614 589 564  539       514 489 464                  439 414    389       364
  15,801  16,100 678   653 628  603 578 553  528      503  478 453                  428 403    378       353
  16,101  16,400   666 641 616  591 566 541  516       491 466 441                  416 391    366       341
  16,401  16,700   655 630 605  580 555 530  505      480  455 430                  405 380    355       330
  16,701  17,000 643   618 593  568 543 518  493      468  443 418                  393 368    343       318
  17,001  17,300 630   605 580  555 530 505  480      455  430 405                  380 355    330       305
  17,301  17,600   618 593 568  543 518 493  468      443  418 393                  368 343    318       293
  17,601  17,900   604 579 554  529 504 479  454      429  404 379                  354 329    304       279
  17,901  18,200 591   566 541  516 491 466  441       416 391 366                  341 316    291       266
  18,201  18,500   577 552 527  502 477 452  427      402  377 352                  327 302    277       252
  18,501  18,800   563 538 513  488 463 438  413       388 363 338                  313 288    263       238
  18,801  19,100   548 523 498  473 448 423  398       373 348 323                  298 273    248       223
  19,101  19,400 533   508 483  458 433 408  383       358 333 308                  283 258    233       208
  19,401  19,700   518 493 468  443 418 393  368      343  318 293                  268 243    218       193
  19,701  20,000   502 477 452  427 402 377  352       327 302 277                  252 227    202       177 
  20,001  20,300   486 461 436  411 386 361  336       311 286 261                  236 211    186       161
  20,301  20,600   469 444 419  394 369 344  319      294  269 244                  219 194    169       144
  20,601  20,900 452   427 402  377 352 327  302       277 252 227                  202 177    152       127
  20,901  21,200   435 410 385  360 335 310  285      260  235 210                  185 160    135       110
  21,201  21,500   417 392 367  342 317 292  267       242 217 192                  167 142    117       92
  21,501  21,800   399 374 349  324 299 274  249       224 199 174                  149 124    99        74
  21,801  22,100   381 356 331  306 281 256  231      206  181 156                  131 106    81        56
  22,101  22,400   362 337 312  287 262 237  212       187 162 137                  112 87     62        37
  22,401  22,700   343 318 293  268 243 218  193       168 143 118                  93  68     43        18
  22,701  23,000   323 298 273  248 223 198  173       148 123 98                   73  48     23
  23,001  23,300   303 278 253  228 203 178  153       128 103 78                   53  28     3
  23,301  23,600   283 258 233  208 183 158  133       108 83  58                   33  8
  23,601  23,900   263 238 213  188 163 138  113       88  63  38                   13
  23,901  24,200   241 216 191  166 141 116  91        66  41  16
  24,201  24,500   220 195 170  145 120 95   70        45  20
  24,501  24,800   198 173 148  123 98  73   48        23
  24,801  25,100   176 151 126  101 76  51   26        1
  25,101  25,400   154 129 104  79  54  29   4
  25,401  25,700   131 106 81   56  31  6
  25,701  26,000   107 82  57   32  7
  26,001  26,300   84  59  34   9                              Example:
  26,301  26,600   60  35  10                                  If Line 8 is $23,980 and
  26,601  26,900   35  10                                      Line 11 of Form MO-PTC 
  26,901  27,200 11                                            is $525, then the tax 
  27,201  27,500                                               credit would be $16.
  27,501  27,800
  27,801  28,100
  28,101  28,400                This area indicates no
  28,401  28,700
  28,701  29,000                credit is allowable.
  29,001  29,300
  29,301  29,600
  29,601  29,900
  29,901  30,000
                                           15

- 16 -

A. Enter amount from Line 8 here ___________________  B. Enter amount from Line 11 here ___________________ 
C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12.

     Amount from Line B above or from Form MO-PTC, Line 11 - Total Property Tax or 
                                     20 percent of Rent Paid
                            FROM                  FROM                                      FROM
                   376  351 326  301 276  251 226 201     176 151 126               101 76  51  26                                                    1
                            TO                         TO                                   TO
                   400  375 350  325 300  275 250 225  200    175 150               125 100 75  50                                                    25
FROM TO          Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form 
1    14,300      MO-PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
  14,301  14,600   378  353 328  303 278  253 228  203 178    153 128 103               78  53  28                                                    3
  14,601  14,900   369  344 319  294 269  244 219 194  169    144 119               94  69  44  19
  14,901  15,200   359  334 309  284 259  234 209 184  159    134 109               84  59  34  9
  15,201  15,500   349  324 299  274 249  224 199 174  149    124 99                74  49  24
  15,501  15,800   339  314 289  264 239  214 189 164  139    114 89                64  39  14
  15,801  16,100   328  303 278  253 228  203 178 153  128    103 78                53  28  3
  16,101  16,400   316 291  266  241 216  191 166 141     116 91  66                41  16
  16,401  16,700   305  280 255  230  205 180 155 130  105    80  55                30  5
  16,701  17,000   293  268 243  218 193  168 143 118     93  68  43                18
  17,001  17,300   280  255 230  205 180  155 130 105     80  55  30                5
  17,301  17,600   268  243 218  193 168  143 118 93      68  43  18
  17,601  17,900   254  229 204  179 154  129 104 79      54  29  4
  17,901  18,200   241 216  191  166 141  116 91  66      41  16
  18,201  18,500   227  202 177  152 127  102 77  52      27  2
  18,501  18,800   213 188  163  138 113  88  63  38      13
  18,801  19,100   198 173  148  123 98   73  48  23
  19,101  19,400   183 158  133  108 83   58  33  8
  19,401  19,700   168 143  118  93  68   43  18
  19,701  20,000   152 127  102  77  52   27  2
  20,001  20,300   136 111  86   61  36   11
  20,301  20,600   119 94   69   44  19
  20,601  20,900   102 77   52   27  2
  20,901  21,200   85  60   35   10
  21,201  21,500   67  42   17
  21,501  21,800   49  24                                 Example:
  21,801  22,100   31  6                                  If Line 8 is $19,360 and 
  22,101  22,400   12                                     Line 11 of Form MO-PTC 
  22,401  22,700                                          is $225, then the tax 
  22,701  23,000                                          credit would be $8.
  23,001  23,300 
  23,301  23,600 
  23,601  23,900
  23,901  24,200
  24,201  24,500
  24,501  24,800
  24,801  25,100
  25,101  25,400
  25,401  25,700
  25,701  26,000
  26,001  26,300
  26,301  26,600
  26,601  26,900
  26,901  27,200
  27,201  27,500
  27,501  27,800
  27,801  28,100
  28,101  28,400                 This area indicates no
  28,401  28,700
                                   credit is allowable.
  28,701  29,000
  29,001  29,300
  29,301  29,600
  29,601  29,900
  29,901  30,000
                                              16

- 17 -

                                   Missouri Return Tracker
 dor.mo.gov/taxation/return-status/
 Return Status Available for 2018 through 2023 Tax Returns

                                   Important Phone Numbers
 General Inquiry Line ....................................... (573) 751-3505
 Automated Refund/Balance Due/1099G Inquiry .............. (573) 526-8299
 Electronic Filing Information ................................ (573) 751-3505

 Individuals with speech or hearing impairments may use  
 TTY (800) 735-2966 or fax (573) 522-1762.

 Download forms on our website dor.mo.gov/taxation/individual/tax-types/property-tax-credit/
                                                           Property Tax Credit e-mail: 
 Inquiry and correspondence: propertytaxcredit@dor.mo.gov 
 Submit Property Tax Credit Claim: Incometaxprocessing@dor.mo.gov 
 Missouri Taxpayer Bill of Rights (Form 3097) visit dor.mo.gov/taxation/individual/tax-types/income/
                                                           Federal Privacy Act Notice
 Section 143.961, RSMo, authorizes the Department to require the reporting of information deemed necessary to enforce the income tax law of the state 
 of Missouri. Section 143.961, RSMo, is made applicable to the property tax credit for procedural matters pursuant to Section 135.015, RSMo. 42 U.S.C. 
 Section 405(c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses the social security number(s) 
 provided on this form to identify you or other(s), to process the income tax return(s) and claim for this credit, to determine the correct amount of credit, 
 to determine and collect the correct amount of income tax, to offset any refund of this credit against an individual income tax or property tax credit 
 delinquency, to ensure compliance with the income tax laws, and, where permitted or required by law, to exchange tax information with the Internal 
 Revenue Service, other states, other state agencies, and the Multistate Tax Commission (see Chapters 32, 143, and 610, RSMo). If you are seeking this tax 
 credit, it is mandatory that you provide your social security number and any other social security number requested on this form. Failure to provide your 
 social security number or the social security number(s) requested may result in additional request(s) to you from the Department and may also result 
 in the complete or partial denial of this tax credit. If you are a landlord providing supporting documentation for the taxpayer’s property tax credit claim, 
 and not personally seeking the property tax credit, it is not mandatory for you to provide a social security number.

                                                           Personal Privacy Act Disclaimer
 You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social 
 security number may result in criminal action against you.
 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.

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