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Missouri Free Printable MO-PTC Book - Property Tax Credit Book for 2020 Missouri Information and forms to Complete MO-PTC

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Information and forms to Complete MO-PTC
MO-PTC Book - Property Tax Credit Book

Form MO-PTC 2019 Property Tax Credit Claim Final Checklist Before Mailing Your Claim Did you need to attach any of these? • MO-CRP • Verification of Rent Paid (Form 5674) • SSA-1099, RRB-1099, or SSI Statement • 2019 paid real estate receipts or personal property tax receipts, and Form 948 • Disabled veteran documentation • Power of Attorney or Federal Form 1310 and death certificate Sign up to receive updates! @ Get text or email notifications each time the status of your return changes. See page 4 for more information. Failure to include required documentation or information may reduce or delay your refund. ! Am I Eligible? Use this diagram to determine if you or your spouse are eligible to claim the Property Tax Credit (Circuit Breaker) Start diagram by choosing Box 1 or Box 2 and follow to conclusion. 1 YES NO Renters / Part-Year Owners - If single, is your total household income $27,500 or less? If married filing combined, is your total household income $29,500 or less? If you are a 100 percent service connected disabled veteran, do not include VA payments. OR 2 N NO O T Owned and occupied your home the entire year - If single, is your total household income $30,000 or less? If married filing combined, is your total household income $34,000 or less? If you are a 100 percent service connected disabled veteran, do not include VA payments. YES Did you pay real estate taxes or rent on the home you occupied? Renters: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. YES Can you truthfully state that you do not employ illegal or unauthorized aliens? NO NO YES Were you or your spouse 65 years of age or older as of De­cem­ber 31, 2019, and a Missouri resident the entire 2019 calendar year? If so, select Box A on Form MO-PTC. YES NO Are you or your spouse 100 percent disabled as a result of military service? If so, select Box B on Form MO-PTC. NO YES Are you or your spouse 100 percent disabled? If so, select Box C on Form MO-PTC. YES NO Were you 60 years of age or older as of December 31, 2019, and receiving sur­viving spouse social security benefits? If so, select Box D on Form MO-PTC. NO E L I G I B L E YES YOU ARE ELIGIBLE This information is for guidance only and does not state complete law. 2-D Barcode Returns - If you plan to file a paper return, you should consider 2-D barcode filing. The software encodes all your tax information into a 2-D barcode, which allows your return to be processed with fewer errors compared to traditional paper returns. If you use software to prepare your return, check our website for approved 2-D barcode software companies. Also, check out the Department’s fill-in forms that automatically calculate and have a 2-D barcode. You can have your refund directly deposited into your bank account when you use the Department’s fill-in forms. All 2-D barcode returns should be mailed to: Department of Revenue, P.O. Box 3385, Jefferson City, MO 65105-3385. Assistance with Preparing Your Tax Return There are a large number of volunteer groups around Missouri providing tax assistance to elderly or lower income taxpayers. To locate a volunteer group near you that offers return preparation assistance: • Call 800-906-9887 or 888-227-7669, or • Visit http://www.irs.gov/Individuals/Free-Tax-Return-Preparation-for-You-by-Volunteers. You will find a larger volume of volunteer centers open during the filing season, which is typically January through April. 2 WHAT’S INSIDE but you may file up to three years from the due date and still receive your credit. WHERE TO MAIL CLAIM Am I Eligible? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 02 Do I Have the Right Book? . . . . . . . . . . . . . . . . . . . . . . . . . . . 03 Important Filing Information . . . . . . . . . . . . . . . . . . . . . . . . . 3, 4 Information to Complete Form MO-PTC . . . . . . . . . . . . . . 4-7 Information to Complete Form MO-CRP . . . . . . . . . . . . . . 08 Form MO-PTC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9-11 Form MO-CRP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12-14 Verification of Rent Paid (Form 5674) . . . . . . . . . . . . . . 15, 16 2019 Property Tax Credit Chart . . . . . . . . . . . . . . . . . . . . . 17-19 Mail your completed Form MO-PTC and all attachments to: Department of Revenue P.O. Box 2800 Jefferson City, MO 65105-2800 FILING FOR DECEASED INDIVIDUALS DO YOU HAVE THE RIGHT BOOK? If an individual passed away in 2019, a claim may be filed by the surviving spouse if the filing status is “married filing combined” and all other qualifications are met. If there is no surviving spouse, the estate may file the claim. You may use this tax book to file your 2019 Property Tax Credit Claim (Form MO-PTC) if you meet the eligibility requirements on page 2 and are not required to file an individual income tax return. A copy of the death certificate must be attached and, if the check is to be issued in another name, a Statement of Person Claiming Refund Due a Deceased Taxpayer (Federal Form 1310) must also accompany the claim. To obtain Federal Form 1310, go to www.irs.gov/ forms-pubs. You cannot use this book if you were required to file a federal return and you were a: a. Resident of Missouri and you had Missouri adjusted gross income of $1,200 or more; b. Nonresident of Missouri and had income of $600 or more from Missouri sources; or c. Resident or nonresident with Missouri withholding and you want to file an individual income tax return to claim a refund of your withholding. If you have any negative income, you cannot use this form. Any existing Power of Attorney (Form 2827) with the Department of Revenue is terminated when the death of the taxpayer is made known to the Department. A new Form 2827 and verification of personal representation is required after the death of the taxpayer before any party may discuss the taxpayer’s account with the Department staff. If no personal representation was appointed, submit verification of the executor of estate or distributee. If you meet any of the above criteria, you cannot file the Form MO-PTC. You must file a Missouri income tax return and attach the Property Tax Credit Schedule (Form MO-PTS) if you qualify for a property tax credit. See below for information to obtain the correct form (Individual Income Tax Return - Long Form MO-1040 or Individual Income Tax Return and Property Tax Credit Claim/Pension Exemption - Short Form MO-1040P) to file and claim your property tax credit. Exception: You are not required to file a Missouri income tax return if your standard deduction meets or exceeds your Missouri adjusted gross income. DOLLARS AND CENTS If you are a nonresident alien, visit our website at http://dor.mo.gov/personal/individual/ for information. Rounding is required on your Form MO-PTC. Zeros have been placed in the cents column on your return. For 1 cent through 49 cents, round down to the pre­vious whole dollar amount. For 50 cents through 99 cents, round up to the next whole dollar amount. Round $32.49 down to $32.00 Example: Round $32.50 up to $33.00 Helpful Hints If you anticipate receiving any 1099 or W-2 income, please wait to file this claim until all statements are received. Filing too early may result in a balance due. TO OBTAIN FORMS FILL-IN FORMS THAT AUTOMATICALLY CALCULATE Visit http://dor.mo.gov/personal/forms. Go to our website at http://dor.mo.gov personal/ptc to enter your tax information and let the auto-calculating form do the math for you. No calculation errors means faster processing. Complete, print, sign and mail the claim with required sup­port­ing documents. IMPORTANT FILING INFORMATION This information is for guidance only and does not state the complete law. WHEN TO FILE A CLAIM The 2019 Form MO-PTC is due April 15, 2020, 3 ADDRESS CHANGE QUALIFICATIONS If you move after filing your return, notify both the post office serving your old address and the Department of Revenue of your address change. Address change requests should be mailed to: Department of Revenue, P.O. Box 2200, Jefferson City, MO 65105-2200 or visit the Department’s website at https://dor.mo.gov/ howdoi/addchange.php. This will help forward any refund check or correspondence to your new address. Select the applicable box to indicate under which qualification you are filing the Form MO-PTC. See the “Am I Eligible” chart on page 2. You must select a qualification box to be eligible for the credit. Select only one box. Attach the appropriate documentation to verify your qualification. (The required documentation is listed behind each qualification on Form MO-PTC.) FILING STATUS Select your filing status. You can select “married - living separate for entire year” only if you and your spouse did not at any time during the year live in the same residence. MISSOURI RETURN INQUIRY To check the status of your current year return 24 hours a day, please visit the Department’s website at http://dor.mo.gov/returnstatus/ or call our automated individual income tax inquiry line at (573) 526-8299. To obtain the status of your return, you must know the following information: 1) the first social security number on the return; 2) the filing status shown on your return; and 3) the exact amount of the refund or balance due in whole dollars. Once this information is validated using the Missouri Return Inquiry System on our website, you will be given the option to sign up for text or email notifications. This will allow you to be notified each time the status of your tax return changes as it is being processed by the Department of Revenue. Note: If you lived at different addresses for the entire year, you may file a separate claim. Do not include your spouse’s name or social security number if you selected married filing separate. You can­not take the $2,000 or $4,000 deduction on Line 7 if you selected “married-living separate for entire year” as your filing status and you are filing a separate claim. Example: One spouse lives in a nursing or residential care facility while the other spouse remains in the home the entire year. Helpful Hints If you are married and lived together for any part of the year, you must file married filing combined and include all household income. FORM MO-PTC HOUSEHOLD INCOME NAME, ADDRESS, ETC. Household income is all income received by a claimant, spouse, and minor children (taxable or nontaxable) and includes all income from sources listed on Lines 1 through 5 of Form MO-PTC. Print or type your name(s), address, social security number(s), birthdate(s), and telephone number in the spaces provided. If you or your spouse do not have a social security number, enter “none” in the appropriate space(s). If married, enter both birthdates, even if your spouse died during the calendar year. Only select the deceased box if death occurred in 2019. Select the amended claim box if you are filing an amended claim. Complete the entire claim using the corrected figures. LINE 1 - SOCIAL SECURITY BENEFITS Enter the amount of social security benefits received by you, your spouse, and your minor children before any deductions and the amount of social security equivalent railroad retirement benefits. Attach your Social Security Benefit Statement (Form SSA-1099) or Payments by the Railroad Retirement Board (RRB-1099). Helpful Hints • Please use the social security number of the person filing the claim. • Do not use Form MO-PTC if you need to file an individual income tax return (Form MO-1040 or Form MO-1040P). See page 3. Lump sum distributions from the Social Security Administration or other agencies must be claimed in the year in which they are received. 4 social security equivalent benefits. Attach Form RRB-1099R (Tier II). FORM SSA-1099 - SOCIAL SECURITY BENEFIT STATEMENT 2019 • PART OF YOUR SOCIAL SECURITY BENEFITS SHOWN IN BOX 5 MAY BE TAXABLE INCOME. • SEE THE REVERSE SIDE FOR MORE INFORMATION. Box 2. Beneficiary’s Social Security Number Box 1. Name Box 3. Benefits Paid in 2019 LINE 4 - VETERAN BENEFITS 000-00-0000 BETTY TAXPAYER Box 4. Benefits Repaid to SSA in 2019 *$8,400.00 Box 5. Net Benefits for 2019 (Box 3 minus box 4) If a veteran is 100 percent disabled not due to military service, payments and benefits must be included on line 4. Veteran payments and benefits include education and training allowances, disability compensation, grants, and insurance proceeds. $8,400.00 NONE DESCRIPTION OF AMOUNT IN BOX 4 DESCRIPTION OF AMOUNT IN BOX 3 Paid by check or direct deposit Medicare premiums deducted from your benefit $7,800.00 $600.00 Total Additions $8,400.00 Benefits for 2019 $8,400.00 NONE If a veteran is 100 percent disabled as a result of military service, do not include veteran payments and benefits as household income on Form MO-PTC. Box 6. Voluntary Federal Income Tax Withheld NONE Box 7. Address BETTY TAXPAYER 5500 TAXES LANE TAXTOWN, MO 55555-5555 If a veteran is less than 100 percent disabled, but is unable to engage in substantial gainful activity due to medical impairments(s) resulting entirely from military service, and such medical impairment(s) can be expected to result in death or has lasted or can be expected to last continuously for at least twelve months, do not include veteran payments and benefits as household income on Form MO-PTC. Box 8. Claim Number (Use this number if you need to contact SSA.) *Includes: $12.00 Paid in 2019 for 2018 Form SSA-1099-SM (12-2019) 000-00-0000 DO NOT RETURN THIS FORM TO SSA OR IRS 0603554 Helpful Hints • Wait to file your claim until you receive your Form SSA-1099 in January 2020. This form will list your benefits for the entire 2019 year. See the sample Form SSA-1099 above. • If you are receiving railroad retirement benefits, you should receive two Forms RRB-1099. Form RRB 1099R shows annuities and pensions. Form RRB 1099 shows your social security equivalent railroad retirement benefits. Include the amount from Form RRB-1099 that states social security equivalent (usually Tier I benefits) on Line 1. A letter from the Veterans Administration detailing the amount of benefits or confirming the disability is 100 percent from military service must be attached. Note: To request a copy of the letter, call the Veterans Administration at (800) 827-1000. If you are a surviving spouse receiving social security and your spouse was 100 percent disabled as a result of military service, all veteran payments and benefits must be included. LINE 2 - WAGES, PENSIONS, ANNUITIES, DIVIDENDS, INTEREST, RENTAL INCOME, OR OTHER INCOME LINE 5 - PUBLIC ASSISTANCE Include the amount of all wages, pensions, annuities, dividends, interest income, rental income, or other income. Do not include excludable costs of pensions or annuities. (These are usually the employee’s contribution to a retirement program listed separately on Form 1099-R.) Attach Form(s) W-2, 1099, 1099-R, 1099-DIV, 1099-INT, 1099-MISC, etc. If grants or long-term care benefits are made payable to the nursing facility, do not include as income or rent. If you have any negative income, you cannot use this form. Include the amount of public assistance, Supplemental Security Income (SSI), child support, unemployment compensation, and temporary assistance pay­ments received by you, your spouse, and your minor children. Temporary assistance payments include Temporary Assistance for Needy Families (TANF) payments. In Missouri, the program is referred to as Temporary Assistance (TA). This includes any payments received from the government. Do not include the value of commodity foods, food stamps, or heating and cooling assistance. LINE 3 - RAILROAD RETIREMENT BENEFITS Attach a letter from the Social Security Administration that includes the total amount of assistance received and Form 1099 from Employment Security, if applicable. Enter the gross distribution amount of railroad retirement benefits (not included in Line 1) before any deductions. This is the amount of annuities and pensions received, not your 5 Attach a copy of paid real estate tax receipt(s) from the county and/or city collector’s office. If you submit more than one receipt from a city or county for your residence, please submit a letter of explanation. Helpful Hints • Supplemental Security Income (SSI) is paid by the Social Security Administration. You have to request an SSI form indicating total benefits received either through a my Social Security account at https://www. ssa.gov/myaccount/, by calling 1-800-772-1213, or contacting your local Social Security office. If you have minor children who receive SSI benefits, the children do not qualify for a credit. However, if you qualify for a credit you must include the children’s SSI benefits on Line 5. • If you receive temporary assistance from the Children’s Division (CD) or the Family Support Division (FSD), you must include all cash benefits received for your entire household. The Department of Revenue verifies this information and failure to include total benefits may delay your refund. Your home or dwelling is the place in which you reside in Missouri, whether owned or rented, and the surrounding land, not to exceed five acres, as is reasonably necessary for use of the dwelling as a home. A home may be part of a larger unit such as a farm or building partly rented or used for business. If you share a home, report only the portion of real estate tax that was actually paid by you. If you sold or purchased your home during the year, attach the seller’s/buyer’s agreement to your claim. Helpful Hints LINE 7 - FILING DEDUCTION Real estate tax paid for a prior year cannot be claimed on this form. To claim real estate taxes for a prior year, you must file a claim for that year. Example: If you paid your 2018 real estate tax in calendar year 2019, you must file a 2018 Property Tax Credit Claim (Form MO-PTC). If you are Single or Married Living Separate, enter $0 on Line 7. If you are Married and Filing Combined, see below to determine the amount to enter on Line 7. • If you RENTED or did not own your home for the entire year, enter $2,000 on Line 7. • If you OWNED and OCCUPIED your home for the entire year, enter $4,000 on Line 7. If your home or farm has more than five acres or you own a mobile home, and it is classified as personal property, an Assessors Certification (Form 948) must be attached with your paid personal or real property tax receipt. If you own a mobile home that is classified as real property, a Form 948 isn’t needed. In such cases, you can claim property tax for the mobile home and rent for the lot, if applicable. A credit will not be allowed for vehicles listed on the personal property tax receipt. LINE 8 - NET HOUSEHOLD INCOME Subtract Line 7 from Line 6 and enter the amount on Line 8. See below to make sure you are eligible for the credit. • If you RENTED or did not own and occupy your home for the entire year, the amount you enter on Line 8 cannot exceed $27,500. If the amount of your net household income on Line 8 is above $27,500, you are not eligible for the credit. • If you OWNED and OCCUPIED your home for the entire year, the amount you enter on Line 8 cannot exceed $30,000. If the amount of your net household income on Line 8 is above $30,000, you are not eligible for the credit. If you use your home for business purposes, the percentage of your home that is used for business purposes must be subtracted from your real estate taxes paid. If you need to use a Form 948 to calculate the amount of real estate tax, you must subtract the percentage of your home that is used for business purposes from the allowable real estate taxes paid calculated on the Form 948. Example: Ruth has 10 acres surrounding her house. She needs to use a Form 948, because she is only entitled to receive credit for 5 acres. By her calculations, she enters $500 on Form 948, Line 6. Ruth also uses 15 percent of her house for her business. She will multiply $500 by 85 percent and put this figure ($425) on Form MO-PTC, Line 9. LINE 9 - OWN YOUR HOME If you owned and occupied your home, include the amount of tax you paid on your 2019 real estate tax receipt(s) only, or $1,100, whichever is less. Do not include special assessments (sewer lateral), penalties, service charges, and interest listed on your tax receipt. You can only claim the taxes on your primary residence that you occupy. Secondary homes are not eligible for the credit. 6 CREDITS Helpful Hints If you own your home and other adults (other than your spouse) live there and pay rent, the rent must be claimed as income. LINE 12 - PROPERTY TAX CREDIT Apply amounts from Form MO-PTC, Lines 8 and 11 to the Property Tax Credit Chart on pages 17 through 19 to determine the amount of your property tax credit. If you have another income tax or property tax credit liability, this property tax credit may be applied to that liability in accordance with Section 143.782, RSMo. You will be notified if your credit is offset against any debts. LINE 10 - RENT YOUR HOME Complete one Certification of Rent Paid (Form MO-CRP) for each rented home (including mobile home or lot) you occupied during 2019. The Form MO-CRP is on pages 12 - 14 and instructions are on page 8. Add the totals from Line 9 on all Forms MO-CRP completed and enter the amount on Line 10, or $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674) along with Form(s) MO-CRP. SIGN CLAIM You must sign your Form MO-PTC. Both spouses must sign a combined claim. If you use a paid preparer, the preparer must also sign the claim. If you wish to authorize the Director of Revenue, or delegate, to discuss your tax information with your preparer or any member of your preparer’s firm, indicate by selecting the “yes” box below the signature line. You cannot claim any fees or deposits such as, return checks, late payment(s), security, cleaning, pet(s), etc. If you have the same address as your landlord, please verify the number of occupants and living units. Important: If the Form MO-PTC is being filed on behalf of a claimant by a nursing home or residential care facility, a statement to that effect from the claimant’s legal guardian or power of attorney must be attached to the Form MO-PTC. Helpful Hints • If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. • If you receive low income housing assistance, the rent you claim may not exceed 40 percent of your income. Please claim only the amount of rent you paid or your refund will be delayed or denied. • If your gross rent paid exceeds your household income, you must attach a detailed statement explaining how the additional rent was paid or the claim will be denied. • Utilites (air condiditoning, gas, electric, late fees, deposits, etc.) are not included. • Nursing Homes - You must deduct personal allowances (clothing, hair stylists, etc.) prior to calculating your rent. MAIL CLAIM Send your claim and all attachments to: Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800. Helpful Hints To determine your credit, use the 2019 Property Tax Credit Chart on pages 17 through 19. Lines are provided on the chart to help you figure this amount. Example: Ruth paid $1,200 in real estate tax and her total household income was $15,000. Ruth will apply her tax paid and her total household income to the chart to figure out her credit amount. Even though Ruth paid $1,200 in real estate tax, the maximum allowed credit is $1,100. Ruth will use $1,100 as tax paid and her total household income of $15,000 to make the comparison. When using the chart, Ruth finds where $15,000 and $1,100 “meet” to figure her credit. The two numbers “meet” on the chart where the credit amount is $1,059. Ruth will get a $1,059 credit for the real estate tax she paid. LINE 11 - TOTAL REAL ESTATE TAX/RENT PAID Add amounts from Form MO-PTC, Lines 9 and 10 and enter amount on Line 11, or $1,100, whichever is less. Example: Ester owns her home for three months and pays $100 in property taxes. For nine months she rents an apartment and pays $4,000 in rent. The amount on Line 9 of the MO-CRP is $800 ($4,000 x 20 percent). Form MO-PTC, Line 9 is $100, Line 10 is $750, and Line 11 is $850. The $800 for rent is limited to $750 on Line 10. 7 Failure to include required documentation or information may reduce or delay your refund. Information to Complete Form MO‑CRP Form MO-CRP must be completed by taxpayers who rented their home and are submitting a Property Tax Credit Claim. If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. rent receipt is for the total rent amount, then the percentage on Box G of the Form MO-CRP must be used to determine your credit. If none of the reductions apply to you, enter 100 percent on Line 7. STEP FOUR Multiply Line 6 by the percentage on Line 7. Enter this amount on Form MO-CRP, Line 8. STEP ONE Enter all information requested on Lines 1–5. If rent is paid to a relative, the relationship to the landlord must be indicated on Line 1. Your claim may be delayed if you fail to enter all required information. STEP FIVE Multiply Line 8 by 20 percent and enter the result on Line 9. Add the totals from Line 9 on all completed Form(s) MO-CRP and enter the amount on Line 10 of Form MO-PTC. STEP TWO Enter on Line 6 the gross rent paid. Exclude rent paid for any portion of your home used in the production of income and the rent paid for surrounding land with attachments not necessary nor maintained for homestead purposes. Also, exclude any rent paid to your landlord on your behalf by any organization or agency. Helpful Hints • • An apartment is a room or suite of rooms with separate facilities for cooking and other normal household functions. A boarding home is a house that provides meals, lodging, and the residents share common facilities. STEP THREE If you were a resident of a nursing home or boarding home during 2019, use the applicable percentage on Line 7. If you lived in a hotel and meals were included in your rent payment, enter 50 percent; otherwise enter 100 percent. If two or more unmarried individuals over 18 years of age shared a residence and each paid part of the rent, enter the total rent on Form MO-CRP, Line 6 and select the appropriate percentage on Box G of Line 7. If the If you are required to file an income tax return, Form MO-1040 or Form MO-1040P, you must use Form MO-PTS to claim a property tax credit and attach it to the Form MO-1040 or Form MO-1040P. Do not use Form MO-PTC if you are required to file an income tax return. 8 Form MO-PTC 2019 Property Tax Credit Claim Print in BLACK ink only and DO NOT STAPLE. For Privacy Notice, see Instructions. Select Here for Amended Claim Vendor Code Department Use Only 0 0 0 Deceased in 2019 Social Security Number - - - Birthdate (MM/DD/YYYY) Name Deceased in 2019 Spouse’s Social Security Number - Spouse’s Birthdate (MM/DD/YYYY) First Name M.I. Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix In Care Of Name (Attorney, Executor, Personal Representative, etc.) Address Present Address (Include Apartment Number or Rural Route) State City, Town, or Post Office ZIP Code _ County of Residence Qualifications Select only one qualification. Copies of letters, forms, etc., must be included with claim. A. 65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.) B. 100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.) C. 100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.) Filing Status D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.) Select only one filing status. If married filing combined, you must report both incomes. Single Married - Filing Combined Married - Living Separate for Entire Year *19344010001* 19344010001 9 MO-PTC Page 1 Household Income Failure to provide the following attachments will result in denial or delay of your claim: Verification of Rent Paid (Form 5674), Form(s) 1099, W-2, etc. 1. Enter the amount of social security benefits received by you, your spouse, and your minor children before any deductions and the amount of social security equivalent railroad retirement 1 benefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 2. Enter the total amount of wages, pensions, annuities, dividends, interest income, rental income, or other income. Attach Form(s) W-2, 1099, 1099-R, 1099-DIV, 1099-INT, 1099-MISC, etc . . . . 2 . 00 3. Enter the amount of railroad retirement benefits (not included in Line 1) before any deductions. Attach Form RRB-1099-R (TIER II) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. Enter the amount of veteran’s payments or benefits before any deductions. Attach letter from Veterans Affairs (see instructions on page 5) . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Enter the total amount received by you, your spouse, and your minor children from: public assistance, SSI, child support, or Temporary Assistance payments (TA and TANF). Attach a letter from the Social Security Administration that includes the amount of assistance received and Form 1099 from Employment Security, if applicable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 6. Total household income - Add Lines 1 through 5 and enter the total here . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. Enter the appropriate amount from the options below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8 . 00 If you owned your home, enter the total amount of property tax paid for your home, less special assessments, or $1,100, whichever is less. Attach a copy of your 2019 paid real estate tax receipt(s). If your home is on more than five acres or you own a mobile home, attach the Assessor’s Certification (Form 948) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . 00 10. If you rented, enter the total amount from Certification of Rent Paid (Form MO-CRP) Line 9 or $750, whichever is less. Attach a completed Verification of Rent Paid (Form 5674). NOTE: If you rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit . . 10 . 00 11. Enter the total of Lines 9 and 10, or $1,100, whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 . 00 • Single or Married Living Separate - Enter $0 • Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000 • Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000 Real Estate Tax and Rent Paid 8. Net household income - Subtract Line 7 from Line 6 and enter the amount here . . . . . . . . . . . . . 9. • If you rented or did not own and occupy your home for the entire year and Line 8 is greater than $27,500, you are not eligible to file this claim. • If you owned and occupied your home for the entire year and Line 8 is greater than $30,000, you are not eligible to file this claim. *18344020001* 19344020001 10 MO-PTC Page 2 Credit 12. Apply amounts from Lines 8 and 11 to chart on pages 17-19 to figure your Property Tax Credit. You must use the chart on pages 17-19 to see how much refund you are allowed. . . . . . . . . . . . . Signature 12 . 00 Reserved Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief it is true, correct, and complete. By signing or entering my name in the “Signature” field(s) below, I am providing the Department of Revenue with my signature as required under Section 143.561, RSMo. Declaration of preparer (other than taxpayer) is based on all information of which he or she has any knowledge. As provided in Chapter 143, RSMo, a penalty of up to $500 shall be imposed on any individual who files a frivolous return. I also 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. Signature Date (MM/DD/YY) Spouse’s Signature (If filing combined, BOTH must sign) Date (MM/DD/YY) E-mail Address Daytime Telephone Preparer’s Signature Date (MM/DD/YY) Preparer’s FEIN, SSN, or PTIN Preparer’s Telephone Preparer’s Address State I authorize the Director of Revenue or delegate to discuss my claim and attachments with the preparer or any member of his or her firm, or if internally prepared, any member of the internal staff . . . . . . . . . . . ZIP Code Yes No Department Use Only A K Mail to: Taxation Division R P.O. Box 2800 Jefferson City, MO 65105-2800 U Phone: (573) 751-3505 TTY: (800) 735-2966 Fax: (573) 751-2195 E-mail: [email protected] *19344030001* 19344030001 11 Form MO-PTC (Revised 12-2019) MO-PTC Page 3 One Form MO-CRP must be provided for each rental location in which you resided. Form MO-CRP Failure to provide landlord information will result in denial or delay of your claim. 2019 Certification of Rent Paid Spouse’s Social Security Number 1. Social Security Number - - - - Select this box if related to your landlord. If so, explain. 2. Name (First, Last) Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number City State ZIP Code 3. Landlord’s Name (First, Last) Landlord’s Last 4 Digits of Social Security Number Landlord’s Federal Employee Identification Number (FEIN) - if applicable Landlord’s Street Address (Must be completed) Apartment Number City State 4. Landlord’s Phone Number (Must be completed) From: 5. Rental Period During Year (MM/DD/YY) ZIP Code To: (MM/DD/YY) 6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 7. Select the appropriate box below and enter the corresponding percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . 7 % A. Apartment, House, Mobile Home, or Duplex - 100% 00 F. Low Income Housing - 100% (Rent cannot exceed 40% of total household income.) B. Mobile Home Lot - 100% G. Shared Residence – If you shared your rent with relatives or friends (other than your spouse or children under 18), select the appropriate box based on the additional persons sharing rent: C. Boarding Home or Residential Care - 50% D. Skilled or Intermediate Care Nursing Home - 45% 1 (50%) 2 (33%) 3 (25%) E. Hotel - 100%; if meals are included - 50% 8. Net rent paid - Multiply Line 6 by the percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS . . . . . . . For Privacy Notice, see instructions. Taxation Division Attach to Form MO-PTC or MO-PTS and mail to the Missouri Department of Revenue. 12 8 9 . 00 . 00 Form MO-CRP (Revised 12-2019) *19315010001* 19315010001 One Form MO-CRP must be provided for each rental location in which you resided. Form MO-CRP Failure to provide landlord information will result in denial or delay of your claim. 2019 Certification of Rent Paid Spouse’s Social Security Number 1. Social Security Number - - - - Select this box if related to your landlord. If so, explain. 2. Name (First, Last) Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number City State ZIP Code 3. Landlord’s Name (First, Last) Landlord’s Last 4 Digits of Social Security Number Landlord’s Federal Employee Identification Number (FEIN) - if applicable Landlord’s Street Address (Must be completed) Apartment Number City State 4. Landlord’s Phone Number (Must be completed) From: 5. Rental Period During Year (MM/DD/YY) ZIP Code To: (MM/DD/YY) 6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 7. Select the appropriate box below and enter the corresponding percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . 7 % A. Apartment, House, Mobile Home, or Duplex - 100% 00 F. Low Income Housing - 100% (Rent cannot exceed 40% of total household income.) B. Mobile Home Lot - 100% G. Shared Residence – If you shared your rent with relatives or friends (other than your spouse or children under 18), select the appropriate box based on the additional persons sharing rent: C. Boarding Home or Residential Care - 50% D. Skilled or Intermediate Care Nursing Home - 45% 1 (50%) 2 (33%) 3 (25%) E. Hotel - 100%; if meals are included - 50% 8. Net rent paid - Multiply Line 6 by the percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS . . . . . . . For Privacy Notice, see instructions. Taxation Division Attach to Form MO-PTC or MO-PTS and mail to the Missouri Department of Revenue. 13 8 9 . 00 . 00 Form MO-CRP (Revised 12-2019) *19315010001* 19315010001 One Form MO-CRP must be provided for each rental location in which you resided. Form MO-CRP Failure to provide landlord information will result in denial or delay of your claim. 2019 Certification of Rent Paid Spouse’s Social Security Number 1. Social Security Number - - - - Select this box if related to your landlord. If so, explain. 2. Name (First, Last) Physical Address of Rental Unit (P.O. Box Not Allowed) Apartment Number City State ZIP Code 3. Landlord’s Name (First, Last) Landlord’s Last 4 Digits of Social Security Number Landlord’s Federal Employee Identification Number (FEIN) - if applicable Landlord’s Street Address (Must be completed) Apartment Number City State 4. Landlord’s Phone Number (Must be completed) From: 5. Rental Period During Year (MM/DD/YY) ZIP Code To: (MM/DD/YY) 6. Enter your gross rent paid. Attach a completed Verification of Rent Paid (Form 5674). If you received housing assistance, enter the amount of rent you paid. Note: If you rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 7. Select the appropriate box below and enter the corresponding percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . 7 % A. Apartment, House, Mobile Home, or Duplex - 100% 00 F. Low Income Housing - 100% (Rent cannot exceed 40% of total household income.) B. Mobile Home Lot - 100% G. Shared Residence – If you shared your rent with relatives or friends (other than your spouse or children under 18), select the appropriate box based on the additional persons sharing rent: C. Boarding Home or Residential Care - 50% D. Skilled or Intermediate Care Nursing Home - 45% 1 (50%) 2 (33%) 3 (25%) E. Hotel - 100%; if meals are included - 50% 8. Net rent paid - Multiply Line 6 by the percentage on Line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Multiply Line 8 by 20%. Enter amount here and on Line 10 of Form MO-PTC or Line 12 of Form MO-PTS . . . . . . . For Privacy Notice, see instructions. Taxation Division Attach to Form MO-PTC or MO-PTS and mail to the Missouri Department of Revenue. 14 8 9 . 00 . 00 Form MO-CRP (Revised 12-2019) *19315010001* 19315010001 Department Use Only (MM/DD/YY) Form 5674 Verification of Rent Paid Landlord must complete this form each year. Tax Year Tenant’s Name Social Security Number - - Tenant and Rental Information Rental Address State City Rental Begin Date (MM/DD/YYYY) ZIP Code Rental End Date (MM/DD/YYYY) Gross Rent Paid for the Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 Amount of utilities included in monthly payment (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 Did the tenant receive any housing assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . If yes, how much rent was the tenant responsible for? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did anyone reside at this dwelling with the above tenant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No Yes 00 No If yes, how many were over the age of 18? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Landlord Information Landlord’s Name Landlord’s Address City State Telephone Number (Home) Telephone Number (Cell) Telephone Number (Work) Landlord’s Signature ZIP Code Notice Any person intentionally filing a fraudulent Property Tax Credit Claim may be prosecuted. Section 143.941, RSMo. states in part: (...upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.) Taxation Division P.O. Box 2200 Jefferson City, MO 65105-2200 Form 5674 (Revised 12-2019) Phone: (573) 751-3505 TTY: (800) 735-2966 Fax: (573) 751-2195 E-mail: [email protected] 15 Visit http://dor.mo.gov for additional information. Department Use Only (MM/DD/YY) Form 5674 Verification of Rent Paid Landlord must complete this form each year. Tax Year Tenant’s Name Social Security Number - - Tenant and Rental Information Rental Address State City Rental Begin Date (MM/DD/YYYY) ZIP Code Rental End Date (MM/DD/YYYY) Gross Rent Paid for the Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 Amount of utilities included in monthly payment (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 Did the tenant receive any housing assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes . If yes, how much rent was the tenant responsible for? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did anyone reside at this dwelling with the above tenant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . No Yes 00 No If yes, how many were over the age of 18? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Landlord Information Landlord’s Name Landlord’s Address City State Telephone Number (Home) Telephone Number (Cell) Telephone Number (Work) Landlord’s Signature ZIP Code Notice Any person intentionally filing a fraudulent Property Tax Credit Claim may be prosecuted. Section 143.941, RSMo. states in part: (...upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.) Taxation Division P.O. Box 2200 Jefferson City, MO 65105-2200 Form 5674 (Revised 12-2019) Phone: (573) 751-3505 TTY: (800) 735-2966 Fax: (573) 751-2195 E-mail: [email protected] 16 Visit http://dor.mo.gov for additional information. A. Enter amount from Line 8 here ___________________ B. Enter amount from Line 11 here ___________________ C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12. 2019 Property Tax Credit Chart Amount from Line B above or from Form MO-PTC, Line 11 - Total Real Estate Tax paid FROM 1076 1051 1026 1001 FROM 976 951 TO 926 901 FROM 876 851 826 TO 1100 1075 1050 1025 1000 975 950 801 776 751 800 775 TO 925 900 875 850 825 Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 (Form MO-PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. TO FROM 1 14,300 14,301 14,600 1078 1053 1028 1003 978 953 928 903 878 853 828 803 778 753 794 769 744 14,601 14,900 1069 1044 1019 994 969 944 919 894 869 844 819 1059 1034 1009 984 959 934 909 884 859 834 809 784 759 734 14,901 15,200 15,201 15,500 1049 1024 999 974 949 924 899 874 849 824 799 774 749 724 15,501 15,800 1039 1014 989 964 939 914 889 864 839 814 789 764 739 714 15,801 16,100 1028 1003 978 953 928 903 878 853 828 803 778 753 728 703 1016 991 966 941 916 891 866 841 816 791 766 741 716 691 16,101 16,400 16,401 16,700 1005 980 955 930 905 880 855 830 805 780 755 730 705 680 16,701 17,000 993 968 943 918 893 868 843 818 793 768 743 718 693 668 980 955 930 905 880 855 830 805 780 755 730 705 680 655 17,001 17,300 17,301 17,600 968 943 918 893 868 843 818 793 768 743 718 693 668 643 17,601 17,900 954 929 904 879 854 829 804 779 754 729 704 679 654 629 17,901 18,200 941 916 891 866 841 816 791 766 741 716 691 666 641 616 18,201 18,500 927 902 877 852 827 802 777 752 727 702 677 652 627 602 913 888 863 838 813 788 763 738 713 688 663 638 613 588 18,501 18,800 18,801 19,100 898 873 848 823 798 773 748 723 698 673 648 623 598 573 883 858 833 808 783 758 733 708 683 658 633 608 583 558 19,101 19,400 19,401 19,700 868 843 818 793 768 743 718 693 668 643 618 593 568 543 19,701 20,000 852 827 802 777 752 727 702 677 652 627 602 577 552 527 20,001 20,300 836 811 786 761 736 711 686 661 636 611 586 561 536 511 819 794 769 744 719 694 669 644 619 594 569 544 519 494 20,301 20,600 20,601 20,900 802 777 752 727 702 677 652 627 602 577 552 527 502 477 20,901 21,200 785 760 735 710 685 660 635 610 585 560 535 510 485 460 21,201 21,500 767 742 717 692 667 642 617 592 567 542 517 492 467 442 21,501 21,800 749 724 699 674 649 624 599 574 549 524 499 474 449 424 21,801 22,100 731 706 681 656 631 606 581 556 531 506 481 456 431 406 22,101 22,400 712 687 662 637 612 587 562 537 512 487 462 437 412 387 22,401 22,700 693 668 643 618 593 568 543 518 493 468 443 418 393 368 22,701 23,000 673 648 623 598 573 548 523 498 473 448 423 398 373 348 653 628 603 578 553 528 503 478 453 428 403 378 353 328 23,001 23,300 633 608 583 558 533 508 483 458 433 408 383 358 333 308 23,301 23,600 23,601 23,900 613 588 563 538 513 488 463 438 413 388 363 338 313 288 591 566 541 516 491 466 441 416 391 366 341 316 291 266 23,901 24,200 24,201 24,500 570 545 520 495 470 445 420 395 370 345 320 295 270 245 24,501 24,800 548 523 498 473 448 423 398 373 348 323 298 273 248 223 526 501 476 451 426 401 376 351 326 301 276 251 226 201 24,801 25,100 25,101 25,400 504 479 454 429 404 379 354 329 304 279 254 229 204 179 25,401 25,700 481 456 431 406 381 356 331 306 281 256 231 206 181 156 25,701 26,000 457 432 407 382 357 332 307 282 257 232 207 182 157 132 26,001 26,300 434 409 384 359 334 309 284 259 234 209 184 159 134 109 26,301 26,600 410 385 360 335 310 285 260 235 210 185 160 135 110 85 110 85 60 26,601 26,900 385 360 335 310 285 260 235 210 185 160 135 86 61 36 26,901 27,200 361 336 311 286 261 236 211 186 161 136 111 85 60 35 10 27,201 27,500 335 310 285 260 235 210 185 160 135 110 85 60 35 10 27,501 27,800 310 285 260 235 210 185 160 135 110 59 34 9 27,801 28,100 284 259 234 209 184 159 134 109 84 58 33 8 28,101 28,400 258 233 208 183 158 133 108 83 56 31 6 28,401 28,700 231 206 181 156 131 106 81 79 54 29 4 28,701 29,000 204 179 154 129 104 52 27 2 29,001 29,300 177 152 127 102 77 74 49 24 29,301 29,600 149 124 99 46 21 29,601 29,900 121 96 71 29,901 30,000 95 70 45 20 17 A. Enter amount from Line 8 here ___________________ B. Enter amount from Line 11 here ___________________ C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12. Amount from Line B above or from Form MO-PTC, Line 11 - Total Real Estate Tax or 20 percent of Rent Paid FROM 726 701 676 FROM 651 626 601 TO 750 725 700 675 576 551 FROM 526 501 TO 650 625 600 575 476 451 426 401 500 475 450 425 TO 550 525 TO FROM 1 14,300 14,301 14,600 728 703 678 653 628 603 578 553 528 503 478 453 428 403 14,601 14,900 719 694 669 644 619 594 569 544 519 494 469 444 419 394 14,901 15,200 709 684 659 634 609 584 559 534 509 484 459 434 409 384 15,201 15,500 699 674 649 624 599 574 549 524 499 474 449 424 399 374 15,501 15,800 689 664 639 614 589 564 539 514 489 464 439 414 389 364 15,801 16,100 678 653 628 603 578 553 528 503 478 453 428 403 378 353 16,101 16,400 666 641 616 591 566 541 516 491 466 441 416 391 366 341 16,401 16,700 655 630 605 580 555 530 505 480 455 430 405 380 355 330 16,701 17,000 643 618 593 568 543 518 493 468 443 418 393 368 343 318 17,001 17,300 630 605 580 555 530 505 480 455 430 405 380 355 330 305 17,301 17,600 618 593 568 543 518 493 468 443 418 393 368 343 318 293 17,601 17,900 604 579 554 529 504 479 454 429 404 379 354 329 304 279 17,901 18,200 591 566 541 516 491 466 441 416 391 366 341 316 291 266 18,201 18,500 577 552 527 502 477 452 427 402 377 352 327 302 277 252 18,501 18,800 563 538 513 488 463 438 413 388 363 338 313 288 263 238 18,801 19,100 548 523 498 473 448 423 398 373 348 323 298 273 248 223 19,101 19,400 533 508 483 458 433 408 383 358 333 308 283 258 233 208 19,401 19,700 518 493 468 443 418 393 368 343 318 293 268 243 218 193 19,701 20,000 502 477 452 427 402 377 352 327 302 277 252 227 202 177 20,001 20,300 486 461 436 411 386 361 336 311 286 261 236 211 186 161 20,301 20,600 469 444 419 394 369 344 319 294 269 244 219 194 169 144 20,601 20,900 452 427 402 377 352 327 302 277 252 227 202 177 152 127 20,901 21,200 435 410 385 360 335 310 285 260 235 210 185 160 135 110 21,201 21,500 417 392 367 342 317 292 267 242 217 192 167 142 117 92 21,501 21,800 399 374 349 324 299 274 249 224 199 174 149 124 99 74 21,801 22,100 381 356 331 306 281 256 231 206 181 156 131 106 81 56 22,101 22,400 362 337 312 287 262 237 212 187 162 137 112 87 62 37 22,401 22,700 343 318 293 268 243 218 193 168 143 118 93 68 43 18 22,701 23,000 323 298 273 248 223 198 173 148 123 98 73 48 23 23,001 23,300 303 278 253 228 203 178 153 128 103 78 53 28 3 23,301 23,600 283 258 233 208 183 158 133 108 83 58 33 8 23,601 23,900 263 238 213 188 163 138 113 88 63 38 13 23,901 24,200 241 216 191 166 141 116 91 66 41 16 24,201 24,500 220 195 170 145 120 95 70 45 20 24,501 24,800 198 173 148 123 98 73 48 23 24,801 25,100 176 151 126 101 76 51 26 1 25,101 25,400 154 129 104 79 54 29 4 25,401 25,700 131 106 81 56 31 6 25,701 26,000 107 82 57 32 7 Example: 26,001 26,300 84 59 34 9 26,301 26,600 60 35 If Line 8 is $23,980 and 10 26,601 26,900 35 10 Line 11 of Form MO‑PTC 26,901 27,200 11 is $525, then the tax 27,201 27,500 credit would be $16. 27,501 27,800 27,801 28,100 28,101 28,400 This area indicates no 28,401 28,700 credit is allowable. 28,701 29,000 29,001 29,300 29,301 29,600 29,601 29,900 29,901 30,000 Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form MO‑PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. 18 A. Enter amount from Line 8 here ___________________ B. Enter amount from Line 11 here ___________________ C. Find where these two numbers “meet” below to figure your credit amount. Enter on Form MO-PTC, Line 12. Amount from Line B above or from Form MO-PTC, Line 11 - Total Real Estate Tax or 20 percent of Rent Paid FROM FROM 376 351 326 301 276 251 226 201 176 151 126 TO TO 400 375 350 325 300 275 250 225 200 175 150 FROM 101 76 51 26 1 50 25 TO 125 100 75 Refund is the actual total amount of allowable real estate tax paid, not to exceed $1,100 or rent credit equivalent not to exceed $750 (Form TO FROM MO‑PTC, Line 11). NOTE: If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit. 1 14,300 14,301 14,600 378 353 328 303 278 253 228 203 178 153 128 103 78 53 28 3 14,601 14,900 369 344 319 294 269 244 219 194 169 144 119 94 69 44 19 14,901 15,200 359 334 309 284 259 234 209 184 159 134 109 84 59 34 9 15,201 15,500 349 324 299 274 249 224 199 174 149 124 99 74 49 24 15,501 15,800 339 314 289 264 239 214 189 164 139 114 89 64 39 14 15,801 16,100 328 303 278 253 228 203 178 153 128 103 78 53 28 3 16,101 16,400 316 291 266 241 216 191 166 141 116 91 66 41 16 16,401 16,700 305 280 255 230 205 180 155 130 105 80 55 30 5 16,701 17,000 293 268 243 218 193 168 143 118 93 68 43 18 17,001 17,300 280 255 230 205 180 155 130 105 80 55 30 5 17,301 17,600 268 243 218 193 168 143 118 93 68 43 18 17,601 17,900 254 229 204 179 154 129 104 79 54 29 4 17,901 18,200 241 216 191 166 141 116 91 66 41 16 18,201 18,500 227 202 177 152 127 102 77 52 27 2 18,501 18,800 213 188 163 138 113 88 63 38 13 18,801 19,100 198 173 148 123 98 73 48 23 19,101 19,400 183 158 133 108 83 58 33 8 19,401 19,700 168 143 118 93 68 43 18 19,701 20,000 152 127 102 77 52 27 2 20,001 20,300 136 111 86 61 36 11 20,301 20,600 119 94 69 44 19 20,601 20,900 102 77 52 27 2 20,901 21,200 85 60 35 10 21,201 21,500 67 42 17 Example: 21,501 21,800 49 24 If Line 8 is $19,360 and 21,801 22,100 31 6 Line 11 of Form MO‑PTC 22,101 22,400 12 is $225, then the tax 22,401 22,700 credit would be $8. 22,701 23,000 23,001 23,300 23,301 23,600 23,601 23,900 23,901 24,200 24,201 24,500 24,501 24,800 24,801 25,100 25,101 25,400 25,401 25,700 25,701 26,000 26,001 26,300 26,301 26,600 26,601 26,900 26,901 27,200 27,201 27,500 27,501 27,800 27,801 28,100 This area indicates no 28,101 28,400 28,401 28,700 credit is allowable. 28,701 29,000 29,001 29,300 29,301 29,600 29,601 29,900 29,901 30,000 19 MISSOURI DEPARTMENT OF REVENUE JEFFERSON CITY, MO 65105-2200 PRSRT STD U.S. POSTAGE PAID Missouri Dept. of Revenue Missouri Return Tracker https://dor.mo.gov/returnstatus Return Status Available for 2018 and 2019 Tax Returns Important Phone Numbers General Inquiry Line. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (573) 751-3505 Automated Refund/Balance Due/1099G Inquiry. . . . . . . . . . . . . . . . . (573) 526-8299 Electronic Filing Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (573) 751-3505 . Individuals with speech or hearing impairments may use TTY (800) 735-2966 or fax (573) 526-1881. Download forms on our website http://dor.mo.gov/personal/ptc/ Property Tax Credit e-mail: [email protected] Taxpayer Bill of Rights (Form 3097) visit http://dor.mo.gov/personal/individual/ Federal Privacy Notice The Federal Privacy Act requires the Missouri Department of Revenue (Department) to inform taxpayers of the Department’s legal authority for requesting identifying information, including social security numbers, and to explain why the information is needed and how the information will be used. Chapter 143 of the Missouri Revised Statutes authorizes the Department to request information necessary to carry out the tax laws of the state of Missouri. Federal law 42 U.S.C. Section 405 (c)(2)(C) authorizes the states to require taxpayers to provide social security numbers. The Department uses your social security number to identify you and process your tax returns and other documents, to determine and collect the correct amount of tax, to ensure you are complying with the tax laws, and to exchange tax information with the Internal Revenue Service, other states, and the Multistate Tax Commission (Chapters 32 and 143, RSMo). In addition, statutorily provided non-tax uses are: (1) to provide information to the Department of Higher Education with respect to applicants for financial assistance under Chapter 173, and (2) to offset refunds against amounts due to a state agency by a person or entity (Chapter 143, RSMo). Information furnished to other agencies or persons shall be used solely for the purpose of administering tax laws or the specific laws administered by the person having the statutory right to obtain it [as indicated above]. In addition, information may be disclosed to the public regarding the name of a tax credit recipient and the amount issued to such recipient (Chapter 135, RSMo). (For the Department’s authority to prescribe forms and to require furnishing of social security numbers, see Chapters 135, 143, and 144, RSMo.) You are required to provide your social security number on your tax return. Failure to provide your social security number or providing a false social security number may result in criminal action against you. 20
Extracted from PDF file 2019-missouri-form-mo-ptc-ins.pdf, last modified December 2019

More about the Missouri Form MO-PTC-INS Individual Income Tax TY 2019

You MAY USE this tax book to file your Form MO-PTC, Property Tax Credit Claim if you meet the eligibility requirements on page 2 and are not required to file an individual income tax return.

We last updated the Information and forms to Complete MO-PTC in February 2020, so this is the latest version of Form MO-PTC-INS, fully updated for tax year 2019. You can download or print current or past-year PDFs of Form MO-PTC-INS directly from TaxFormFinder. You can print other Missouri tax forms here.

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-PTC-INS.

Form Code Form Name
Form MO-PTC Property Tax Credit Claim
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-PTC-INS from the Department of Revenue in February 2020.

Show Sources >

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-PTC-INS

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


2019 Form MO-PTC-INS

MO-PTC Book - Property Tax Credit Book

2017 Form MO-PTC-INS

2017 Property Tax Credit Claim (Form MO-PTC)

2015 Form MO-PTC-INS

Property Tax Credit Claim Form MO-PTC

Information and forms to Complete MO-PTC 2014 Form MO-PTC-INS

MO-PTC Book Property Tax Credit Claim


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Source: http://www.taxformfinder.org/missouri/form-mo-ptc-ins