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Missouri Free Printable Form MO-ATC for 2024 Missouri Adoption Tax Credit Claim

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Adoption Tax Credit Claim
Form MO-ATC

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) Name of Adopted Child Age of Part B - Adopted Child Information Child Birthdate of Child (MM/DD/YY) State or Country of Origin Date Child Was Placed in Date Adoption Became the Home (MM/DD/YY) Final (MM/DD/YY) Select the appropriate box: Credit for placed in the home Credit for adoption finalized 1) Was the child a resident or ward of a resident of Missouri at the time the adoption was initiated?............................................. Yes No  2)  Is the adopted child special needs? See definition on Page 3..................................................................................................... Yes No 3) Was the special needs adopted child 18 years of age or over on the date the adoption was final? .............................................. Yes No Note: If yes, you must attach a statement from the child’s physician indicating that the child is physically or mentally incapable of caring for his or herself and living independently of the adoptive parents. 4)  Name any other state or federal program utilized for the adoption of a child....................... Paid by Employer 1 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 federal, state, or local government 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 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 Part D - Social Services Certification Part C - Nonrecurring Adoption Expenses Paid by Adoptive Parent(s)   1. Adoption fees................................................................................................................................................. 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 Children’s Division County Office Title Date (MM/DD/YY) Part E - Special Needs Certification by Agency Only complete Part E for special needs adoptions. 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 Under penalties of perjury, I declare that the above information and any attached supplement is true, complete, and correct. I am aware of the applicable reporting requirements of Section 135.805, RSMo and the penalty provisions of Section 135.810, RSMo. Signature(s) Adoptive Father’s Signature Adoptive Mother’s Signature Date (MM/DD/YY) Date (MM/DD/YY) Name of Business Agent or Contact Telephone Number This form must be attached to the Miscellaneous Income Tax Credits (Form MO-TC), along with your tax return. Pursuant to Section 105.1500, RSMo, the Department of Revenue is prohibited from requiring any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code, or any individual, to provide the Department with any list, record, register, registry, roll, roster, or other compilation of data of any kind that directly or indirectly identifies a person as a member, supporter, volunteer of, or donor of financial or nonfinancial support to, any entity exempt from federal income tax under Section 501(c) of the Internal Revenue Code. Nothing in this form should be read or understood as a requirement that you provide any such information. Notwithstanding any publication, webpage, form, instruction, regulation, or statement shared by the Department, you are not required to include such information on this form. If you encounter any technical difficulty in submitting this form without including information that you believe is protected by Section 105.1500, RSMo, feel free to contact the Department by email at [email protected] or by phone at 573-751-4541. Form MO-ATC (Revised 12-2023) Taxation Division Phone: (573) 751-3220 Individual Income Tax TTY: 1-800-735-2966 Ever served on active duty in the United States Armed Forces? P.O. Box 27 Fax: (573) 522-8619 If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all Jefferson City, MO 65105-0027 E-mail: [email protected] eligible military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. Visit dor.mo.gov/tax-credits/atc.html for additional information. 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. You may claim 50% of the credit in the year the child is placed in the home and 50% of the credit may be claimed at the time the adoption is finalized. If the amount of credit claimed exceeds the tax liability, the remaining credit may be claimed on the subsequent 4 years. This credit is non-refundable. The cumulative amount of adoption tax credits claimed by all taxpayers may not exceed $6 million in any fiscal year, per Section 135.327 RSMo. If the cumulative amount of credits claimed exceed the limitation, priority shall be given to applications to claim the tax credit for special needs children who are residents or wards of residents of this state at the time the adoption is initiated. 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 age, membership in a sibling group, medical condition or diagnosis, or disability because of which it is reasonable to conclude that such child cannot be easily placed with adoptive parents. Claim the Adoption Tax Credit: 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. If the Adoption Tax Credit is sold, it must be sold for 75% of the value or greater. Due Date: To claim the ATC you must file your return between July 1 and April 15 of each fiscal year. In order to claim the Adoption Tax Credit you must provide Federal Form 1040, Federal Form 8839, Form MO-TC, and Form MO-ATC. Missouri Revised Statutes 135.325 through 135.339 do not provide provisions to waive interest and penalties due to the apportionment of the Adoption Tax Credit. If your return would result in a balance due without considering the application of the Adoption Tax Credit, the Department recommends paying the amount of tax covered by the Adoption Tax Credit by the return due date to avoid the accrual of interest and penalties on the unpaid tax. Once the Adoption Tax Credit is apportioned for the fiscal year, any amount of payment not due to the Department will be refunded. Attach Form MO-ATC and Form MO-TC to the tax return each year Instructions Part A Enter the tax credit claimant information, address and select the correct tax type. Part B Enter the adopted child’s 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 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 child. Line 3: Enter the total amount of attorney fees associated in the adoption of the child. Line 4: Enter the total amount of other directly related expenses (which are not in violations of federal, state, or local government laws.) Line 5: Add Lines 1 through 4 and enter the amount on Line 5. This is the total amount of nonrecurring 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 government 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 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 government programs. Part E This section is only completed when the agency is 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) 751-3220 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 12-2023)
Extracted from PDF file 2023-missouri-form-mo-atc.pdf, last modified July 2023

More about the Missouri Form MO-ATC Individual Income Tax Tax Credit TY 2023

We last updated the Adoption Tax Credit Claim in January 2024, so this is the latest version of Form MO-ATC, fully updated for tax year 2023. 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.


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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-CRP Certification of Rent Paid
Form MO-PTC Claim Chart Property Tax Credit Claim Chart for Determining Credits

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 January 2024.

Show Sources >

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 thirteen 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:


2023 Form MO-ATC

Form MO-ATC

2022 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

2021 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

2020 Form MO-ATC

Form MO-ATC - Adoption Tax Credit Claim

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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