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Missouri Free Printable Form MO-CR - 2022 Credit for Income Taxes Paid to Other States or Political Subdivisions for 2023 Missouri Credit for Income Taxes Paid to Other States

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Credit for Income Taxes Paid to Other States
Form MO-CR - 2022 Credit for Income Taxes Paid to Other States or Political Subdivisions

Reset Form Form MO-CR Print Form 2022 Credit for Income Taxes Paid to Other States or Political Subdivisions Complete this form if you or your spouse have income from another state or political subdivision. If you had multiple credits, complete a separate form for each state or political subdivision. Attach Form MO-CR and all income tax returns for each state or political subdivision to Form MO-1040. Name Social Security Number Spouse’s Name - Spouse’s Social Security Number - - If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete MO-CR, Schedule 1 and see Instructions. Yourself (Y) 1. Claimant’s total adjusted gross income (Form MO-1040, Line 5Y and Line 5S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Form MO-CR . 1Y 2. Claimant’s Missouri income tax (Form MO-1040, Line 30Y and 30S). Use the two letter abbreviation for the state or name of political subdivision. See the table on back for the two letter abbreviation, or enter the name of the political subdivision below. Spouse (S) 00 1S 00 State of: State of: ________________________________________________ 2Y . 00 2S . 00 3. Wages and commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Y . 00 3S . 00 4. Other income (Describe nature _______________________ ) 4Y . 00 4S . 00 5. Total - Add Lines 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 6. Minus, related adjustments (Federal Form 1040 or 1040-SR, Line 10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Y . 00 6S . 00 7. Net amounts - Subtract Line 6 from Line 5 . . . . . . . . . . . . . . . 7Y . 00 7S . 00 8. Percentage of your income taxed - Divide Line 7 by Line 1 . . . 8Y % 8S 9. Maximum credit - Multiply Line 2 by percentage on Line 8 . . . 9Y . 00 % 9S . 00 10. Income tax imposed by another state or political subdivision. This is not income tax withheld. The income tax must generally be reduced by all credits, except withholding and estimated tax. (See instructions.) . . . . . . . . . . . . . . . . . . . 10Y . 00 10S . 00 11. Credit - Enter the smaller amount of Line 9 or Line 10 here and on Form MO-1040, Line 31Y or Line 31S . . . . . . . . . . . . 11Y . 11S . 00 00 Note: If you have completed Form MO-CR for credits in multiple states, add the amounts on Line 11 from each Form MO-CR and the amounts on Line 5, from each Form MO-CR, Schedule 1, before entering on Form MO-1040. The cumulative amount of credit reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability. For Privacy Notice, see Instructions. 1 Form MO-CR (Revised 12-2022) Form MO-CR Schedule 1 Resident Credit For Tax on Pro Rata Share of S Corporation Income Earned From a Non-Taxed Jurisdiction Name Social Security Number Spouse’s Name - Spouse’s Social Security Number - - Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from sources in another state(s) or the District of Columbia that is not subject to an income tax imposed in that jurisdiction. State abbreviation - List all states from which the non-taxed S corporation income is sourced: 1. Claimant’s federal adjusted gross income (Form 1040, Line 1Y and Line 1S) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Income earned from an S corporation in a non-taxed jurisdiction . . Yourself (Y) Spouse (S) 1Y . 00 1S . 00 2Y . 00 2S . 00 % 3S 3. Divide Line 2 by Line 1. Enter as a percent. If greater than 100%, enter 100% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3Y 4. Claimant’s Missouri income tax (Form MO-1040, Line 30Y and 30S) 4Y . 00 4S . 00 5. Multiply Line 4 by the percentage on Line 3. Enter here and include on Form MO-1040, Line 31Y or 31S . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 % Note: If you have completed Form MO-CR, Schedule 1 for credits in multiple states, add the amounts on Line 11 from each Form MO-CR and the amounts on Line 5, from each Form MO-CR, Schedule 1, before entering on Form MO-1040. The cumulative amount of credit reported on MO-1040, Line 31Y and 31S cannot exceed the Missouri tax liability. For Privacy Notice, see Instructions. 2 Form MO-CR (Revised 12-2022) Information to Complete Form MO-CR Complete this form if you are a: • Missouri resident, resident estate, or resident trust with income from another state(s) within the United States, political subdivision therein, or District of Columbia, or • Missouri resident who is a direct or indirect member in a partnership or S corporation (pass-through entity), which voluntarily elected to be subject to and pay an income tax at the pass-through entity level in another state through a program substantially similar to the Missouri SALT Parity Act (Section 143.436 of the Missouri Revised Statutes). A pass-through entity level tax program of another state or the District of Columbia is substantially similar to the Missouri SALT Parity Act if: - The partnership or S corporation only pays the tax if it voluntarily elects to be subject to that pass-through entity level tax; - The tax is imposed directly on the income of the partnership or S corporation; - The partner or shareholder receives an individual income tax credit for all or part of the partner or shareholder’s pro rata share of the tax paid by the partnership or S corporation; and - The tax is not the mere payment, withholding, or composite payment of an income tax imposed on the partners or shareholders of the partnership or S corporation. A part-year resident may elect to use this form to determine his or her tax as if he or she were a resident for the entire taxable year. If you or your S Corporation or partnership referenced above pay tax to more than one state, you must complete a separate Form MO-CR for each state. Before you begin: • Complete your Missouri return, Form MO-1040 (Lines 1 through 30). • Complete the other state’s return(s) to determine the amount of income tax you paid to the other state(s). Line-By-Line Instructions Note: If you are claiming a resident credit as a shareholder of an S corporation with income earned in a non-taxed jurisdiction, complete Form MO-CR, Schedule 1 and see Instructions. Compute the Missouri Resident Credit as follows: Line 1 - Enter the amount from Form MO-1040, Line 5Y and 5S. Line 2 - Enter the amount from Form MO-1040, Line 30Y and 30S. Lines 3 & 4 - Enter the total amount of wages, commissions, and other income you or your spouse received from the other state(s) or District of Columbia, as reported on the other state(s) return. Line 5 - Add Lines 3 and 4; enter the total on Line 5. Line 6 - Enter any federal adjustments from: • Federal Form 1040 or 1040-SR, Line 10 Line 7 - Subtract Line 6 from Line 5. Enter the difference on Line 7. Line 8 - Divide Line 7 by Line 1. If greater than 100 percent, enter 100 percent. Round in whole percent, such as 91 percent instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Enter percentage on Line 8. Line 9 - Multiply Line 2 by percentage on Line 8. Enter amount on Line 9. Line 10 - Enter your income tax liability as reported on the other state(s) income tax return. This is not income tax withheld. Your income tax liability must be reduced by all credits, except withholding and estimated tax. If the other state allows Missouri residents to take a credit against that state’s income tax for the amount of Missouri income tax prior to the application of all tax credits, then you do not need to reduce your tax liability by all credits for that state. If both you and your spouse paid income tax to the other state(s) or District of Columbia, each must claim his or her own portion of the tax liability. Also add on this line the following item: • You and your spouse’s pro rata share of pass-through entity level income tax actually paid to another state of the United States or the District of Columbia through a program substantially similar to the Missouri SALT Parity Act. • If you or your spouse are a resident S corporation shareholder, you or your spouse’s pro rata share of net income tax actually paid by your S corporation to the other state, but only if that other state does not measure the income of S corporation shareholders by reference to the income of the S corporation. Note: If an amount or share of the S corporation’s income is included in the shareholder’s taxable income in that state, then that state measures the income of S corporation shareholders by reference to the S corporation’s income. • If you or your spouse are a resident S corporation shareholder and your S corporation is an out-of-state bank, see Section 143.081.4 of the Missouri Revised Statutes to determine the pro rata share of the net tax actually paid by the bank to include on Line 10. Line 11 - Enter the smaller amount from Form MO-CR, Line 9 or Line 10. This is your Missouri resident credit. Enter the amount on Form MO-1040, Line 31Y and 31S. (If you have multiple credits, add the amounts on Line 11 from each MO-CR). Your total credit cannot exceed the percent of tax due to Missouri on that part of your income, and also cannot exceed the income tax imposed by the other jurisdiction(s). 3 Form MO-CR (Revised 12-2022) Information to Complete Form MO-CR, Schedule 1 Complete Form MO-CR, Schedule 1, if you are a Missouri resident S corporation shareholder who has S corporation income from sources in another state(s) or the District of Columbia not subject to an income tax imposed on you or the S corporation in that jurisdiction or the political subdivision of that jurisdiction from which the income was derived. If you received S corporation income, which meets this description, from multiple non-taxing states, you may include all non-taxed S corporation income on one Schedule 1. Attach Form MO-CR, Schedule 1 and supporting documentation, including Federal K-1 and a statement detailing the calculation of your share of the income earned in the state(s) with no taxing jurisdiction for each state or political subdivision, to Form MO1040 to instead say “in the state(s) that are non-taxing jurisdictions for each state (or D.C.), to Form MO-1040.” State abbreviation - Use the two letter abbreviation for each state or the District of Columbia. If you have S corporation income from multiple non-taxing states, enter an abbreviation for each state. See the table below for the two letter abbreviations. Line 1 – Enter the amount from Form MO-1040, Line 1Y and 1S. Line 2 – Enter pro rata share of S corporation income that was derived from the non-taxed jurisdiction. Line 3 – Enter the amount from Line 2 divided by the amount from Line 1. Enter as a percentage. Round in whole percent, such as 91 percent instead of 90.5 percent. If percentage is less than 0.5 percent, use exact percentage. Line 4 – Enter your and your spouse’s Missouri income tax from Form MO-1040, Line 30Y and 30S. Line 5 – Multiply Line 4 by the percentage on Line 3; enter the amount on Line 5. State Abbreviations AL - Alabama AK - Alaska AZ - Arizona AR - Arkansas CA - California CO - Colorado CT - Connecticut DC - District of Columbia DE - Delaware FL - Florida GA - Georgia HI - Hawaii ID - Idaho IL - Illinois IN - Indiana IA - Iowa KS - Kansas KY - Kentucky LA - Louisiana ME - Maine MD - Maryland MA - Massachusetts MI - Michigan MN - Minnesota MS - Mississippi MT - Montana NE - Nebraska NV - Nevada NH - New Hampshire NJ - New Jersey NM - New Mexico NY - New York NC - North Carolina ND - North Dakota OH - Ohio OK - Oklahoma OR - Oregon PA - Pennsylvania RI - Rhode Island SC - South Carolina SD - South Dakota TN - Tennessee TX - Texas UT - Utah VT - Vermont VA - Virginia WA - Washington WV - West Virginia WI - Wisconsin WY - Wyoming 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 military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. 4 Form MO-CR (Revised 12-2022)
Extracted from PDF file 2022-missouri-form-mo-cr.pdf, last modified December 2022

More about the Missouri Form MO-CR Individual Income Tax Tax Credit TY 2022

Complete this form if you or your spouse have income from another state or political subdivision. If you had multiple credits, complete a separate form for each state or political subdivision.

We last updated the Credit for Income Taxes Paid to Other States in January 2023, so this is the latest version of Form MO-CR, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form MO-CR directly from TaxFormFinder. You can print other Missouri tax forms here.


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Related Missouri Individual Income Tax Forms:

TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Missouri Form MO-CR.

Form Code Form Name
Form MO-CRP Certification of Rent Paid

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-CR from the Department of Revenue in January 2023.

Show Sources >

Form MO-CR 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-CR

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


2022 Form MO-CR

Form MO-CR - 2022 Credit for Income Taxes Paid to Other States or Political Subdivisions

2021 Form MO-CR

MO-CR 2021 Credit for Income Taxes Paid to Other States or Political Subdivisions

2020 Form MO-CR

Form MO-CR - 2018 Credit for Income Taxes Paid To Other States or Political Subdivisions

2019 Form MO-CR

Form MO-CR - 2018 Credit for Income Taxes Paid To Other States or Political Subdivisions

2018 Form MO-CR

Form MO-CR - 2018 Credit for Income Taxes Paid To Other States or Political Subdivisions

2017 Form MO-CR

2017 Credit for Income Taxes Paid To Other States or Political Subdivisions

2016 Form MO-CR

Form MO-CR - 2016 Credit for Income Taxes Paid to Other States or Political Subdivisions

2015 Form MO-CR

MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions

Credit for Income Taxes Paid to Other States 2014 Form MO-CR

MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions

Credit for Income Taxes Paid to Other States 2013 Form MO-CR

MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions

2012 Form MO-CR

MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions

2011 Form MO-CR

MO-CR Credit for Income Taxes Paid to Other States or Political Subdivisions


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