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Missouri Free Printable Form MO-ATC - Adoption Tax Credit Claim for 2020 Missouri Adoption Tax Credit Claim

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Adoption Tax Credit Claim
Form MO-ATC - Adoption Tax Credit Claim

Reset Form Form MO-ATC Department Use Only (MM/DD/YY) Adoption Tax Credit Claim Taxable Year Beginning Ending (MM/DD/YY) (MM/DD/YY) Adoptive Father’s Name Social Security Number Adoptive Mother’s Name Part A - Tax Credit Claimant Information Print Form Social Security Number Business Name Missouri Tax I.D. Federal Employer Number I.D. Number Charter NAICS Code Number (if applicable) City Address State Telephone Number ZIP Tax Type Individual Corporation Non-Profit Other Social Security Number (If Available) Part B - Adopted Child Information Name of Adopted Child Age of Child Date Child Was Placed (MM/DD/YY) Birthdate of Child (MM/DD/YY) State or Country of Origin Date Adoption Became Final (MM/DD/YY) 1) Was the child a resident of Missouri prior to assignment?........................................................................................................... Yes No  2)  Did the adoptive parents have legal custody prior to the assignment?........................................................................................ Yes No  3) Name any other state or federal program utilized for the adoption of a special needs child. If the “special needs child” was 18 years of age or over on the date the adoption was final, you must attach a statement from the child’s physician indicating that the child has a medical condition or handicap that limits the child’s ability to live independently of the adoptive parents. Select this box if you have a statement from the physician. *14300010001* 14300010001 00 1 00 2. Court costs..................................................................................................................................................... 2 + 00 2 + 00 3. Attorney fees.................................................................................................................................................. 3 + 00 3 + 00 4. Other directly related expenses..................................................................................................................... 4 + 00 4 + 00 5. Total nonrecurring expenses (Employers claiming the credit, enter total on Line 5 and then skip to Line 11.)........................................... 5 = 00 5 = 00 6. Amount of nonrecurring expenses paid by Missouri Children’s Division....................................................... 6 + 00 7. Amount of nonrecurring expenses paid by employer.................................................................................... 7 + 00 8. Amount of federal adoption tax credit claimed from Federal Form 8839 ...................................................... 8 + 00 9. Amount received from other state or local programs..................................................................................... 9 00 10. Add Lines 6 through 9 and enter on Line 10.................................................................................................. 10 = 00 11. Subtract Line 10 from Line 5 and enter the amount on Line 11. (Employer enter amount from Line 5.)...... 11 = 00 11 = 00 12. The special needs adoption tax credit is limited to the lesser of the total on Line 11 or $10,000. Enter the smaller amount on Line 12............................................................................................................. 12 00 12 00 I hereby certify, to the Department of Revenue, that the adoption expenses itemized in Part C of this schedule have not and will not be reimbursed and paid from funds available from the state of Missouri, managed by the Missouri Department of Social Services, Children’s Division. Authorized Signature Title Children’s Division Date (MM/DD/YY) County Office Part E - Agency Certification Paid by Employer 1 Part D - Social Services Certification Part C - Nonrecurring Adoption Expenses Paid by Adoptive Parent(s) 1. Adoption fees................................................................................................................................................. (To verify that the adopted child has met the necessary criteria and is determined a “special needs child” any other document may be attached to this form if it reflects the same information as in Part A.) I certify that the adopted child meets the necessary criteria and is determined to be a “special needs child” pursuant to Section 135.326, RSMo. (Part E may be shared by: (1) The Missouri Department of Social Services, Children’s Division, or (2) A child placing agency licensed by the state of Missouri, or (3) A court of competent jurisdiction.) Authorized Signature Date (MM/DD/YY) Office of Signature(s) Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. Adoptive Father’s Signature Date Adoptive Mother’s Date (MM/DD/YY) (MM/DD/YY) Signature Name of Agent or Contact Telephone Number ZIP State City Address This form must be attached to the Miscellaneous Income Tax Credits (Form MO-TC), along with your tax return. Form MO-ATC (Revised 12-2019) Taxation Division Individual Income Tax P.O. Box 27 Jefferson City, MO 65105-0027 Taxation Division Business Tax P.O. Box 3365 Jefferson City, MO 65105-3365 Phone: (573) 751-3220 Fax: (573) 751-7744 TTY: 1-800-735-2966 E-mail: [email protected] Visit http://dor.mo.gov/taxcredit/atc.php for additional information. *14300020001* 14300020001 General Instructions - Adoption Tax Credit Individuals and business entities may claim a tax credit for their total nonrecurring adoption expenses. Missouri residents may claim up to $10,000 per child. The full credit may be claimed when the adoption is final, or a claim for 50 percent of the credit may be made when the child is placed in the home and the remaining 50 percent may be claimed when the adoption is final. The credit is non-refundable and limited to the tax liability. The credit is available for a total of five consecutive years. The five year period begins when the credit is first taken or the adoption is final, whichever occurs first. The cumulative amount of adoption tax credits claimed cannot exceed the limit established in Section 135.327, RSMo. Special Needs Child: A child for whom it has been determined by the Missouri Department of Social Services, Children’s Division, a child-placing agency licensed by the state, or a court of com­petent jurisdiction to be a child who has a specific factor or condition such as ethnic background, age, membership in a minority or sibling group, medical condition, or handicap because of which it is reasonable to conclude that such child cannot be easily placed with adoptive parents. To Claim the Adoption Tax Credit: Attach Form MO-ATC and Form MO-TC to the tax return each year the adoption tax credit is claimed. You may be eligible to claim an additional federal adoption tax credit in subsequent years, which will reduce your Missouri adoption tax credit and may result in a billing. When first claiming the credit as the result of a sale or assignment, attach a completed Form MO-TF and a copy of the original Form MO-ATC completed by the adoptive parents, as well as Part A of the revised form. Due Date: To claim the ATC for children who were Missouri residents when the adoption was initiated must be filed between July 1 and April 15 of each fiscal year. ATC claims for children who were not Missouri residents when the adoption was initiated must be filed between July 1 and December 31 of each fiscal year. Note: Non-resident adoptions may only be claimed if the adoption was finalized on or before March 28, 2013. *13000000001* 14000000001 Instructions Part A Enter the tax credit claimant information, address and select the correct tax type. Part B Enter the adopted special needs child information and provide answers to the questions by selecting each appropriate box. Part C Enter the nonrecurring adoption expenses incurred by the adoptive parents or the employer (up to $10,000). Nonrecurring adoption expenses include: reasonable and necessary adoption fees, court costs, attorney fees, and other expenses which are directly related to the adoption of a special needs child and are not incurred in violation of federal, state, or local laws. Section 135.815, RSMo, requires the Department to reduce the credit by any in­come, sales, use, or insurance tax delinquency including interest and penalties. Line 1: Enter the total amount of the reasonable and necessary adoption fees incurred. Line 2: Enter the total amount of court costs associated in the adoption of the special needs child. Line 3: Enter the total amount of attorney fees associated in the adoption of the special needs child. Line 4: Enter the total amount of other directly related expenses (which are not in violations of federal, state, or local laws.) Line 5: Add Lines 1 through 4 and enter the amount on Line 5. This is the total amount of nonrecurring special needs adoption expenses. Employers claiming the credit enter total on Line 5 and then skip to Line 11. Line 6: Enter the amount paid by the Missouri Department of Social Services, Children’s Division. Line 7: Enter the amount paid by your employer. Line 8: Enter the amount of adoption tax credit claimed from Federal Form 8839, Line 16 for specified child. Line 9: Enter the amount of nonrecurring adoption expenses paid from any funds received under any federal, state, or local programs. Line 10: Add Lines 6 through 9 and enter the amount on Line 10. Line 11: Subtract the amount on Line 10 from the amount on Line 5. Enter the amount on Line 11. (Employer enter amount from Line 5.) If Line 10 exceeds the amount on Line 5, enter zero (0) on Line 11. Line 12: The special needs adoption tax credit is limited to the lesser of the total on Line 11 or $10,000. Enter the smaller amount on Line 12. Part D The Missouri Department of Social Services, Children’s Division must certify the adoption expenses in Part C will not be reimbursed from funds available under any federal, state, or local programs. If credit is claimed upon placement of the child, this certification will be completed at that time and does not need to be resubmitted, when the adoption is final or when the remainder of the credit is claimed. Part E Must be completed by the agency certifying the child meets the criteria as a special needs child. If the credit is claimed upon placement of the child, this certification will be completed and submitted at that time and does not need to be resubmitted when the adoption is final or when the remainder of the credit is claimed. If you require additional information, you may call the Missouri Department of Revenue at (573) 526-8733 or (573) 751-5268 or e-mail: [email protected] Adoption Tax Credit Worksheet Use the Adoption Tax Credit Worksheet to track your available credit. 1st Year 2nd Year 3rd Year 4th Year 5th Year A.  Tax liability.............................................................. B.  Amount claimed...................................................... Amount From MO-ATC, Part C, Line 12 C.  Beginning balance .................................................. Ending Balance (1st Year Line F) Ending Balance (2nd Year Line F) Ending Balance (3rd Year Line F) Ending Balance (4th Year Line F) D.  Amount allowed by Department of Revenue........... E.  Credit sold or transferred......................................... F.  Ending balance (Line C less Line D, and Line E)..... Form MO-ATC (Revised 12-2019)
Extracted from PDF file 2019-missouri-form-mo-atc.pdf, last modified September 2019

More about the Missouri Form MO-ATC Individual Income Tax Tax Credit TY 2019

We last updated the Adoption Tax Credit Claim in March 2020, so this is the latest version of Form MO-ATC, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form MO-ATC directly from TaxFormFinder. You can print other Missouri tax forms here.

Other Missouri Individual Income Tax Forms:

TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form MO-1040 Individual Income Tax Return
Form MO-PTC Property Tax Credit Claim
Form MO-1040A Single/Married with One Income Tax Return
Form MO-1040V Individual Income Tax Payment Voucher
Form MO-1040ES Estimated Tax Declaration for Individuals

Download all MO tax forms View all 62 Missouri Income Tax Forms


Form Sources:

Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-ATC from the Department of Revenue in March 2020.

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Form MO-ATC is a Missouri Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Missouri Form MO-ATC

We have a total of nine past-year versions of Form MO-ATC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2019 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

2018 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

2017 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

2016 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

2015 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

Adoption Tax Credit Claim 2014 Form MO-ATC

MO-ATC Adoption Tax Credit Claim

Adoption Tax Credit Claim 2013 Form MO-ATC

MO-ATC Adoption Tax Credit Claim

2012 Form MO-ATC

MO-ATC Adoption Tax Credit Claim

2011 Form MO-ATC

MO-ATC Adoption Tax Credit Claim


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