Frequently Asked Questions - Property Tax Credit Claim
- What is a Property Tax Credit Claim (MO-PTC)?
- Who qualifies for the credit?
- What is the income limit?
- What if my spouse lives in a nursing home or assisted living facility?
- What is considered household income?
- Is my spouse’s income included in household income?
- What if I share my residence with someone?
- Are payments for dependent children living in the home included in household income?
- How do I file for the credit?
- When is my claim due?
- Can I file a previous year’s claim?
- What documentation is required?
- Can I get credit for sewer lateral or any other fees included on my property tax statement?
- Can I get credit for a home I own but do not occupy?
- If my home sits on 10 acres of land, can I get a credit for all of the real estate taxes paid?
What is a Property Tax Credit Claim (MO-PTC)?
Certain individuals are eligible to claim up to $750 for paid real estate taxes or rent.
Who qualifies for the credit?
Individuals who meet one of the following qualifications:
- Claimant or spouse must be 65 years of age or older on or before the last day of the calendar year and a resident of Missouri for the entire year;
- Claimant or spouse is a veteran of any branch of the armed forces of the United States, or this state and is 100 percent disabled as a result of such service;
- Claimant or spouse is 100 percent disabled; or
- Claimant has reached age 60 on or before the last day of the calendar year and is receiving surviving spouse social security benefits.
What is the income limit?
Maximum household income is $25,000 if single and $27,000 for married filing combined.
What if my spouse lives in a nursing home or assisted living facility?
If you did not live together for the entire year, you may file separate claims, but the income limit is $25,000 for each spouse.
What is considered household income?
Missouri adjusted income as defined in Section 143.121, RSMo and increased to reflect the following:
- Social security and railroad retirement;
- Veteran payments and benefits unless the claimant or spouse is a 100 percent disabled as a result of military service;
- All other public and private pensions and annuities;
- Public relief, public assistance, and unemployment benefits received;
- SSI, TANF and/or child support payments received;
- Non-business losses;
- Wages, dividends, and interest;
- Rental income.
Is my spouse's income included in household income?
Yes. The income for both spouses must be included as household income.
What if I share my residence with someone?
If two or more unmarried adults share a residence, and each pay part of the rent, only the portion paid by the claimant can be claimed. If one person pays the entire amount, a percentage will need to be taken on Form MO-CRP.
Are payments for dependent children living in the home included in household income?
Yes. All payments for dependent children living in the home must be included as household income.
How do I file for the credit?
If you are required to file a Missouri Individual Income Tax Return, you must use Form MO-1040
or MO-1040P with a Property Tax Schedule (MO-PTS) attached.
If you are not required to file a Missouri Individual Income Tax Return, then you may file the Missouri Property Tax Credit Claim (MO-PTC).
If you are unsure which form best meets your filing needs, use our Personal Tax Form Selector.
When is my claim due?
Your claim is due April 15th.
Can I file a previous year’s claim?
You have three years from the original due date to file a claim.
What documentation is required?
The following documentation is required (as applicable):
- Copy of paid real estate tax receipt;
- All 1099 forms;
- All W-2 forms;
- Letter from Veterans Administration;
- Letter from Social Services, Division of Family Services (DFS), and/or Employment Security;
- Letter from Division of Child Support Enforcement (DCSE);
- Assessor Certification (Form 948);
- Lease agreement, rent receipts, or letter from landlord;
- Form MO-CRP.
Can I get credit for sewer lateral or any other fees included on my property tax statement?
No. Sewer lateral, penalties, interest, and other fees are local fees. They must not be included when claiming a property tax credit.
Can I get credit for a home I own but do not occupy?
No. The property tax credit can only be received for a home that you occupy.
If my home sits on 10 acres of land, can I get a credit for all of the real estate taxes paid?
You can get a credit for up to five acres on which your home sits. If you have more than five acres, you must include an Assessor Certification (Form 948) indicating the amount of tax paid on five acres and your homestead.
Can't find an answer to your question(s)?
Email us! PropertyTaxCredit@dor.mo.gov