PDF document
- 1 -
                                                                                                                                                   Reset Form                                                          Print Form

                                                                                                                                         Department Use Only
                                                              Form                                                                       (MM/DD/YY)
                                                                          Job Retention Training Program Credit 
                                                    MO-RJC
                                                                          Employers Withholding Form
                                                                                                                                                        Reporting Period
                                                                                                                                                        (MM/YY)

Missouri Tax I.D.                                                                                                             Federal Employer
Number                                                                                                                        I.D. Number

                                                               Name                                                                                     Project Name 

                                                               Owner Name                                                                               Project Number

                          Business                             City                                                     State ZIP Code                  Phone Number                                                   
                                                                                                                                                        (__ __ __) __ __ __ - __ __ __ __
Form MO-RJC must be submitted using the same frequency that you file Employer’s Return of Income Taxes Withheld (Form MO-941).  Your completed 
Form MO-941 or proof of filing for electronic filers must accompany this form. Form MO-RJC and all required attachments must be received by 
the  20th  of  the  month  in  order  to  guarantee  timely  processing.  All  figures  on  Form  MO-RJC  must  be  rounded  to  the  nearest  dollar.  Figures 
calculated below a dollar will be disregarded during processing.
  1.   Enter the total amount of gross wages paid to the first 100 qualifying persons employed in the Job Retention Training Program (JRTP) this period.    
                                                              (Please attach a wage listing—see “sample form” attached.)
 2.  The JRTP credit fixed percentage is 2.5% (.025)
  3.  Multiply amount entered on Line 1 by Line 2 to arrive at the total credit allowed on the first 100 qualifying employees.
  4.   Enter the total amount of gross wages paid to qualifying employees exceeding the first 100 employed, in the JRTP this period.   (Please attach a 
                                                              wage listing—see “sample form” attached.)
 5.  The JRTP credit fixed percentage allowed is 1.5% (.015)
  6.   Multiply amount entered on Line 4 by Line 5 to arrive at the total credit allowed on the number of qualifying employees exceeding the first 100 
                                                              employed in the JRTP.
  7.  Add Line 3 to Line 6 and enter here.  This is your total credit amount.
  8.  Enter the total amount withholding tax liability from Line 1 of the Form MO-941 (Amount must match amount filed for tax period for credit to be approved). 
  9.   Enter the total number of jobs (attach a list) reported for this withholding claim.
10.  Enter the average hourly wage of the jobs reported for this withholding claim.

                                                                1.  Gross wages this filing period attributable to Job Retention Training Program (JRTP)
                                                                    on first 100 qualifying jobs .......................................................................................................  1         $

                                                                2.  JRTP credit percentage on first 100 qualifying jobs is 2.5% ...................................................  2                                 .025
                                                                3.  JRTP credit for first 100 qualifying jobs (multiply Line 1 by Line 2).  ......................................  3                               $
                                                                4.  Gross wages attributable to JRTP qualifying jobs in excess of first 100 jobs,
                                                                    if applicable.  ............................................................................................................................  4 $
                                                                5.  JRTP credit percentage over 100 qualifying jobs is 1.5%.  .....................................................  5                                 .015
                                                                6.  JRTP credit in excess of first 100 qualifying jobs (multiply Line 4 by Line 5)..........................  6                                     $
                                                                7.  Total JRTP credit amount (add Line 3 and Line 6). ................................................................  7                           $
                          Calculate Amount of Credit
                                                                8.  Withholding Tax liability from Line 1 of Form MO-941.............................................................  8                            $
                                                                9.  Total number of jobs (on attached list) reported for this withholding claim.  ...........................  9 
                                                              10.  Average hourly wage of jobs reported on Line 9.  ...................................................................  10                         $ 

                                                               Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct.
                                                               Signature                                                      E-mail Address                                                                           

                                                    Signature  Printed Name                                                   Phone Number                      Date (MM/DD/YYYY)
                                                                                                                              (__ __ __) __ __ __ - __ __ __ __ __ __ /__ __ /__ __ __ __

                                                                                   *14204010001*
                                                                                                                        14204010001



- 2 -
                                                                      Forms MO-JTC and MO-RJC Required Wage Listing
                                                      This is a “sample form” (based on the project’s application) to include the type of information 
                                                      that is required to be attached to each Form MO-JTC or Form MO-RJC submitted to the Department.

Please provide a wage listing for the first 100 qualifying jobs indicated on Line 1 of your Form MO-JTC or Form MO-RJC.  The information 
needed is the occupational title, number of jobs, and the wage or salary paid per occupational title.  You will also need to total the amount 
of wages for the first 100 qualifying jobs.  
                                                                                                                                              Reset This Section Only
                                                      Job Title                Number Wage             Job Title                              Number  Wage
                                                                                      or Salary                                                       or Salary

                        First 100 Jobs

                                                Total Gross Wages for the First 100 Qualifying Jobs     ____________________ 
                                                The section below is used to provide a wage listing for the qualifying jobs exceeding the first 100. This is indicated on Line 4 of 
                                                your Form MO-JTC or Form MO-RJC. The instructions for completing this form are the same as above. Reset This Section Only
                                                      Job Title                Number Wage             Job Title                              Number  Wage
                                                                                      or Salary                                                       or Salary

                        Jobs Exceeding First 100

                                                Total Gross Wages for the Qualifying Jobs in Excess of the First 100     _____________________

                                                                                                                                                  Form MO-RJC (Revised 05-2022)
Mail to:   Taxation Division                                                          E-mail:  withholdingproject@dor.mo.gov
                                                  P.O. Box 3375                       Visit dor.mo.gov/tax-credits/ for additional information.
                                                  Jefferson City, MO 65105-3375
                                                                                      Ever served on active duty in the United States Armed Forces?  
 Phone:                                               (573) 751-5875                  If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible 
                                                Fax:  (573) 522-6816                  military individuals. A list of all state agency resources and benefits can be found at 
                                                TTY:   (800) 735-2966                 veteranbenefits.mo.gov/state-benefits/.
                                                                               *14204020001*
                                                                                            14204020001






PDF file checksum: 3702391208

(Plugin #1/9.12/13.0)