Enlarge image | Reset Form Print Form Department Use Only Form (MM/DD/YY) MO-TC 2023 Miscellaneous Income Tax Credits Name Social Security (Last, First) Number Spouse’s Name Spouse’s Social (Last, First) Security Number Corporation Charter Name Number Missouri Tax Federal Employer I.D. Number I.D. Number • Benefit Number - The number is the last six (6) digits of the number of this form. Each credit is assigned an alpha code to ensure proper located on your Certificate of Eligibility. processing of the credit claimed. Example: For benefit, ABC-2018-12345-123456, enter 123456, on • If you are claiming more than 10 credits, attach additional MO-TC(s) Form MO-TC. • The sum of the tax credits claimed in Column 1 or Column 2 cannot • Alpha code - The three (3) character code located on the next page exceed the applicable tax liability, unless the credit is refundable. Alpha Code Credit Name • Yourself • Spouse Benefit Number (3 characters) Each credit will apply against your tax • Corporation Income (on a combined return) (See example above) from the next liability in the order they appear below. • Fiduciary page Column 1 Column 2 1. 1. 00 00 2. 2. 00 00 3. 3. 00 00 4. 4. 00 00 5. 5. 00 00 6. 6. 00 00 7. 7. 00 00 8. 8. 00 00 9. 9. 00 00 10. 10. 00 00 11. Subtotals - add Lines 1 through 10. ......................................................... 11. 00 00 12. Enter the amount of the tax liability from Form MO-1040, Line 35Y for yourself and Line 35S for your spouse, or Form MO-1120, Line 16, Form MO-1041, Line 15 or Form MO-PTE, Line 10 ........................... 12. 00 00 13. Total Credits - add amounts from Line 11, Columns 1 and 2. (Enter here and on Form MO-1120, Line 17; Form MO-1040, Line 42; or Form MO-1041, Line 16; or Form MO-PTE, Line 11.) Line 13 cannot exceed the amount on Line 12, unless the credit is refundable. .................................................................................... 13. 00 I 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 also declare that if I am a business entity, I participate in a federal work authorization program with respect to the employees working in connection with any contracted services and I do not knowingly employ any person who is an unauthorized alien in connection with any contracted services. I am aware of any applicable reporting requirements of Section 135.805 RSMo and the penalty provisions of Section 135.810 RSMo. Signature Taxpayer’s Signature Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Spouse’s Signature Printed Name Date (MM/DD/YYYY) __ __ / __ __ / __ __ __ __ Use this form to claim income tax credits on Form MO-1040, MO-1120, or MO-1041. Attach to Form MO-1040, MO-1120, or MO-1041. Ever served on active duty in the United States Armed Forces? *23306010001* If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all 23306010001 eligible military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. For Privacy Notice, see instructions. Form MO-TC (Revised 12-2023) 1 |
Enlarge image | Use Column 1 if you are filing: If you are filing a combined return and both you and your spouse have income: • An individual income tax return with a single type filing status; or • Use Column 1 for yourself and Column 2 for spouse. • A corporation income tax or fiduciary return. • Both names must be on the credit certificate. If you are a shareholder or partner claiming a credit, attach a copy of the shareholder listing or Federal Schedule K-1, specifying your percentage and the corporation’s Instructions percentage of ownership. Miscellaneous tax credits are administered by various agencies. For more information, forms, and approval to claim these credits, contact the following Departments. Visit dor.mo.gov/tax-credits / for a description of each credit and more contact information for agencies administering each credit. Missouri Department of Economic Development Missouri Department of Revenue P.O. Box 118, Jefferson City, MO 65102-0118 P.O. Box 2200, Jefferson City, MO 65105-2200 ded.mo.gov taxcredit@dor.mo.gov • (573) 751-3220 Alpha Attach to Alpha Attach to Code Name of Credit and Phone Number Form MO-TC Code Name of Credit Form MO-TC BFC New or Expanded Business Facility - (573) 526-0308 Certificate* ATC Adoption Tax Credit Form ATC, and BJI Brownfield “Jobs and Investment” - (573) 522-8004 Certificate* Federal Form 8839 CCA Capitol Complex - Artifact Donation - (573) 522-4216 Certificate* CCM Capitol Complex - Monetary Donation -(573) 522-4216 Certificate* BFT Bank Franchise Tax Form INT-2, INT-2-1 FDA Family Development Account - (573) 522-4216 Certificate* BPT Biodiesel Producer Form 5875 FPC Show-Mo Act/Motion Media - (573)526-2102 Certificate* BRD Biodiesel Retailer and Distributor Form 5879 HPC Historic Preservation - (573) 522-8004 Certificate* BTC Bank Tax Credit for S Corporation Form BTC, INT-3, MQJ Missouri Quality Jobs - (573) 526-3285 Certificate* 2823, INT-2, Fed. K-1 MWC Missouri Works Credit - (573) 526-0308 Certificate* CFC Champion for Children Form CFC NAC Neighborhood Assistance - (573) 522-4216 Certificate* DAC Disabled Access Federal Form 8826 NEZ New Enhanced Enterprise Zone - (573) 526-3285 Certificate* and Form MO-8826 RCN Rebuilding Communities and Neighborhood DAT Residential Dwelling Accessibility Form MO-DAT Preservation Act - (573) 522-8004 Certificate* ERD Ethanol Retailer and Distributor Form 5885 REC Qualified Research Expense - (573) 526-3285 Certificate* FPT Food Pantry Tax Form MO-FPT RTC Remediation - (573) 522-8004 Certificate* SHC Self-Employed Health Insurance Form MO-SHC SBI Small Business Incubator - (573) 526-6708 Certificate* SSC Public Safety Officer Surviving Spouse Form MO-SSC SEC Sporting Event Credit - (573) 522-8004 Certificate* SPA SALT Parity Pass Through Entity SPC Sporting Contribution Credit - (573) 522-8004 Certificate* Report YOC Youth Opportunities - (573) 522-4216 Certificate* Missouri Development Finance Board Missouri Agricultural and Small Business Development Authority P.O. Box 567, Jefferson City, MO 65102-0567 P.O. Box 630, Jefferson City, MO 65102-0630 mdfb.org • (573) 751-8479 agriculture.mo.gov • (573) 751-2129 Alpha Attach to Alpha Attach to Code Name of Credit Form MO-TC Code Name of Credit Form MO-TC BEC Bond Enhancement Certificate* APU Agricultural Product Utilization Contributor Certificate* BUC Missouri Business Use Incentives for Large Certificate* FFC Family Farms Act Certificate* Scale Development (BUILD) MPF Meat Processing Facility Investment Tax Credit Certificate* DRC Development Reserve Contribution Credit Certificate* NGC New Generation Cooperative Incentive Certificate* EFC Export Finance Certificate* QBC Qualified Beef Certificate* IDC Infrastructure Development Certificate* SAC Specialty Agriculture Crops Loan Certificate* UFT Urban Farms Certificate* Missouri Housing Development Commission Missouri Department of Natural Resources 920 Main Street, Suite 1400, Kansas City, MO 64105 P.O. Box 176, Jefferson City, MO 65102-0176 mhdc.com dnr.mo.gov Alpha Attach to Code Name of Credit and Phone Number Form MO-TC Alpha Attach to AHC Affordable Housing Assistance - (816) 759-6878 Certificate* Code Name of Credit and Phone Number Form MO-TC LHC Missouri Low Income Housing - (816) 759-6878 Allocation Schedule WEC Processed Wood Energy - (573) 751-6981 Certificate* Missouri Department of Social Services Missouri Department of Health and Senior Services P.O. Box 1082, Jefferson City, MO 65102-1082 P.O. Box 570, Jefferson City, MO 65102-0570 dss.mo.gov/dfas/taxcredit/index.htm • (573) 751-7533 health.mo.gov Alpha Attach to Alpha Attach to Code Name of Credit and Phone Number Form MO-TC Code Name of Credit Form MO-TC MPT Medical Preceptorship Certificate* DBC Diaper Bank Certificate* SCT Shared Care - (573) 751-4842 Must Register Each DDC Developmental Disability Care Provider Certificate* Year With Division of DVC Shelter for Victims of Domestic Violence Certificate* Senior and Disability MHC Maternity Home Certificate* *23000000001* Services - Attach PRC Pregnancy Resource Certificate* 23000000001 Form MO-SCC RTA Residential Treatment Agency Certificate* SCH School Children Health and Hunger Certificate* Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requir- ing any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Missouri State Treasurer’s Office 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 P.O. Box 210, Jefferson City, MO 65101 as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any mo.scholars@treasurer.mo.gov • (573) 751-8533 entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Alpha Attach to Nothing in this form should be read or understood as a requirement that you provide any Code Name of Credit Form MO-TC such information. Notwithstanding any publication, webpage, form, instruction, regulation, MES MO Scholars Receipt 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 * Must be approved by the issuing agency 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. Individuals with speech or hearing impairments may call TTY (800) 735-2966 or fax (573) 522-1762. 2 Form MO-TC (Revised 12-2023) |