FORM MO-PTS - Information to Complete Property Tax Credit Schedule

If you qualify for the Property Tax Credit you must attach your Form MO-PTS to your Form MO-1040 and mail to: Missouri Department of Revenue, P.O. Box 2800, Jefferson City, MO 65105-2800.

Important: You must complete Form MO-1040, Line 1 through Line 36, or Form MO-1040P, Lines 1 through Line 19, before you complete Form MO-PTS.

If your filing status on Form MO-1040or Form MO-1040P is married filing combined, but you and your spouse lived at different addresses the entire year, you may file a separate Form MO-PTS. If filing a separate Form MO-PTS, you cannot take the $2,000 deduction on Line 9. (Example: One spouse lives in a nursing home or residential care facility while the other spouse remains in the home the entire year.)

QUALIFICATIONS

Check the applicable box to indicate under which qualification you are filing the Form MO-PTS.

Helpful Hints

• If you are legally married and living together, you must file married filing combined and include all household income.
• Please use your social security number, not the social security number of a deceased relative.

LINE 2 — SOCIAL SECURITY BENEFITS

Enter the amount of nontaxable social security benefits before any deductions and/or amount of social security equivalent railroad retirement benefits. See the following to determine nontaxable benefits.

• Federal Form 1040, Line 20a less Line 20b
• Federal Form 1040A, Line 14a less Line 14b
• Form SSA-1099 and/or RRB-1099, Total Amount Before Deductions (if you did not include an amount on Federal Forms 1040 or 1040A)

Lump sum distributions must be claimed in the year in which they were received.

Helpful Hints

• Wait to file your return until you get your Form SSA-1099. This is not the statement indicating what your benefits will be, but it is the actual Form SSA-1099 received in January, 2004 that states what your benefits were for the entire 2003 year. See the diagram above.
• If you are receiving railroad retirement benefits, you should get two Form RRB-1099s. Form RRB-1099-R shows annuities and pensions and the Form RRB-1099 is 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 2.

LINE 3 — EXEMPT INTEREST AND PENSION INCOME

Enter the amount of pensions, annuities, dividends, or exempt interest income not included on Form MO-PTS, Line 1. (Do not include amount of excludable costs of pensions or annuities.) See the next column to determine the amount of your pension or exempt interest:

• Forms 1099-R(s) or W-2P(s) — Total amount before deductions not included on Form MO-1040, Line 6 (Missouri adjusted gross income).
• Form 1099-INT(s) — Total amount not included on Form MO-1040, Line 6 (Missouri adjusted gross income). Include tax exempt interest from Form MO-A, Part 1, Line 6.

LINE 4 — RAILROAD RETIREMENT BENEFITS

Enter railroad retirement benefits before deductions for medical premiums or withholdings of any kind from Form MO-A, Part 1, Line 8. (Attach a copy of your Form RRB-1099-R, if applicable.) (Do not include social security equivalent railroad retirement included on Line 2.)

LINE 5 — VETERAN BENEFITS

Include your veteran payments and benefits on Line 5. Veteran payments and benefits include education or training allowances, disability compensation, grants, and insurance proceeds.

Exceptions: If you are 100 percent disabled as a result of military service, you are not required to include your veteran payments and benefits. You must attach a letter from the Veterans Administration that states that you are 100 percent disabled as a result of military service. To request a copy of the letter call the Veterans Administration at (800) 827-1000.

If you are a surviving spouse and your spouse was 100 percent disabled as a result of military service, all the veteran payments and benefits must be included.

LINE 6 — PUBLIC ASSISTANCE

Include the amount of public relief, public assistance, supplemental security income (SSI), and Temporary Assistance payments received by you and/or your minor children. This includes any governmental cash received. Do not include the value of commodity foods, food stamps, or heating and cooling assistance. Attach a copy of Form SSA-1099(s), or a letter from the Social Security Administration that includes the total amount of assistance received.

Helpful Hints

• Supplemental security income (SSI) is paid by the Social Security Administration. You have to request an SSI form indicating total benefits received from your local social security office. The form should be stamped or signed by the Social Security Administration. 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 6.
• If you receive temporary assistance from the Family Support Division (FSD), you must include all cash benefits received for your entire family. The Department of Revenue verifies this information and failure to include total benefits may delay your refund.

LINE 7 — NONBUSINESS LOSS(ES)

Complete Line 7 only if you included non-business losses on Form MO-PTS, Line 1.

If you included nonbusiness losses on Line 1, add back the amount of the loss on Line 7. A nonbusiness loss is a loss of income that did not result from a trade or business. (Losses from Federal Form 1040, Schedule F and Schedule C are considered business losses and should not be included here.)

LINE 9 — MARRIED

If you are married, filing a combined claim with your spouse, enter $2,000 and be sure to include both incomes on Lines 1–6. If you are single, enter “0”. (If you are married—living separate for entire year, and you are filing a separate Form MO-PTS, enter “0”.)

Note: 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. It may be a room in a nursing home, an apartment, or a mobile home unit.

LINE 11 — OWN YOUR HOME

If you owned and occupied your home, include the amount of real estate tax you paid. Do not include special assessments (sewer lateral, parks, and trafficway), penalties, service charges, and interest listed on your tax receipt.

If your home is more than five acres or you own a mobile home, attach Form 948, Assessor’s Certification. Your county assessor will complete the form upon your request. If you own a mobile home, the Form 948 must show only the value of the mobile home. Vehicles and other items on the personal property receipt are not allowed on the credit.

If you share a home, report only the portion of real estate tax that was actually paid by you.

If you sold your home during the year, attach a copy of the seller’s agreement to your claim.

Helpful Hint

If you own your home and other adults (other than spouse) live there and pay rent, the rent must be claimed as federal adjusted gross income.

Helpful Hint

If you have paid real estate taxes for a prior year, you must file a claim for that year.

Helpful Hint

The percentage of your home that is used for business purposes, must be subtracted from your real estate taxes paid. If you needed 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% of her house for her business. She will multiply $500 by 85% and put this figure ($425) on Form MO-PTS, Line 11.

LINE 12 — RENT YOUR HOME

Complete one Form MO-CRP, Certification of Rent Paid, for each rented home (including mobile home and/or lot) you occupied during 2003. The Form MO-CRP is on the back of the Form MO-PTS. If two or more unmarried individuals over 18 years of age share a residence and each pay part of the rent, only the portion actually paid by the claimant can be claimed. If the rent receipt or lease is for the total rent amount, then the percentage on Line G of the Form MO-CRP must be used to determine your credit.

Additional persons sharing residence/percentage to be entered: (1 person 50%, 2 people 33%, 3 people 25%). Total Line 8 on all the Form MO-CRP(s) completed and enter the amount in the first box on Line 12. Multiply the total by 20 percent and enter the result on Line 12.

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.

Attach a copy of your 2003 lease agree-ment(s), rent receipt(s), or a statement from your landlord. The lease agree-ment(s), rent receipt(s), or statement must be signed by the landlord and include his/her tax identification or social security number and phone number. Copies of cancelled checks (front and back) will be accepted if your landlord will not provide a lease agreement, rent receipts, or statement.

Helpful Hints

• If your rent is more than 60 percent of your income, you may qualify for housing assistance and you may be claiming the portion of your rent paid by a housing assistance program. Please claim only the amount of rent you pay or your refund will be delayed.
• If you don’t qualify for housing assistance, please send an explanation of how additional rent is being paid

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.

LINE 14 — PROPERTY TAX CREDIT

Apply Lines 10 and 13 to the Property Tax Credit Charts to determine the amount of your property tax credit.

Helpful Hint

Your property tax credit is figured by comparing your total income received to 20 percent of your net rent paid or real estate tax paid. To make the comparison and determine your credit, use the Property Tax Credit Chart. Lines are provided on the chart to help you figure this amount.

Example: Ruth paid $800 in real estate tax and her total household income was $14,000. Ruth will apply her tax paid and her total household income to the chart to figure out her credit amount. Since the maximum credit is $750, Ruth will actually use $750 and her total household income of $14,000 to make the comparison. When using the chart, Ruth finds where $14,000 and $750 “meet” to figure her credit. The two numbers “meet” on the chart where the credit amount is $702. Ruth will get a $702 credit for the real estate tax she paid.

Information to Complete Form MO-CRP

STEP 1

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.

STEP 2

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.

STEP 3

If you were a resident of a nursing home or boarding home during 2003, use the applicable percentage on Line 7. If you live in a hotel and meals are included in your rent payment, enter 50 percent; otherwise enter 100 percent. If two or more unmarried individuals over 18 years of age share a residence and each pay part of the rent, only the portion actually paid by the claimant can be claimed. If the rent receipt or lease is for the total rent amount, then the percentage on Line 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 4

Multiply Line 6 by the percentage on Line 7. Enter this amount on Form MO-CRP, Line 8 and on Form MO-PTS, Line 12 (first box).

ELECTRONIC FILING OPTIONS

Federal/State E-file: Missouri, in cooperation with the Internal Revenue Service (IRS), offers a joint federal/state filing of individual income tax returns. There are two ways that you may e-file your federal and state income tax returns:

1) You can electronically file your federal and state returns online from web sites provided by approved software providers. Many providers offer free filing if you meet certain conditions. A list of approved links can be found at http://www.dor.mo.gov/tax/personal/individual/vendors.htm.

2) You can have a tax preparer (if approved by the IRS) electronically file your federal and state returns for you, usually for a fee. A list of approved tax preparers can be found at www.dor.mo.gov/tax/personal/electronic.htm

Benefits of Electronic Filing

Convenience: You can electronically file 24 hours a day, 7 days a week.

Security: Your tax return information is encrypted and transmitted over secure lines to ensure confidentiality.

Accuracy: Electronic filed returns have up to 13 percent fewer errors than paper returns.

Direct Deposit: You can have your refund direct deposited into your bank account.

Proof of Filing: An acknowledgment is issued when your return is received and accepted.

Visit our web site at: www.dor.mo.gov/tax

In addition to electronic filing information found on our web site, you can:

- E-mail us

- Get the status of your refund or balance due

- Pay your taxes online

- Get answers to frequently asked questions

- Use our Fill-in Forms that Calculate

- Download Missouri and Federal tax forms

2-D Barcode Filing— If you are not ready to give up that 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 in a fraction of the time it takes to process a traditional paper return. If you use software to prepare your return, check our web site for approved 2-D barcode software companies.

2003 MISSOURI SCHOOL DISTRICT NUMBERS

Your Missouri school district number must be entered on your income tax return. This information is supplied to the State Department of Elementary and Secondary Education and is used in determining the amount of state aid to your school district.

Enter the number of the public school district where your residence is located.

The Missouri public school district names and numbers are listed alphabetically by school district name. Generally, the name of your public school district is also the name of the city, town, or village where your public school is located.

Do not write the name of the school district on the return. Enter only the number of the district in the following list. For example:

All public schools located in the City of Springfield are in "Springfield R-XII" School District, and number "475" should be entered in the space provided.

All public schools located in the City of Columbia are in "Columbia 93" School District, and number "098" should be entered in the spaces provided.

The following should be considered in determining your public school district number:

1. Determine your public school district at the time of completing your return.

2. If you live in one school district and work or have a permanent or temporary mailing address in another, enter the district number where you live.

3. If you are in military service or a student temporarily living and working away from your permanent residence, enter the district number of your permanent residence.

4. If you were a part-year resident of Missouri, enter the school district number of your residence while living in Missouri.

5. If you are a "nonresident" of Missouri, your school district number is "347".

If you are unable to determine your school district number from these instructions, call the public elementary or public high school of your school district.

SCHOOL DISTRICT NUMBERS (in alphabetical order by school district name)

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, RSMo 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. (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.

Missouri Department of Revenue Tax Assistance Centers

Public hours at the offices listed below are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30 p.m. Wednesday. Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.

Missouri Department of Revenue Tax Assistance Centers

The link above provides information about Tax Assistance Center locations, phone numbers, and services. Public hours at tax assistance centers are from 8:00 a.m. to 4:30 p.m. Monday, Tuesday, Thursday, and Friday and 8:45 a.m. to 4:30 p.m. Wednesday.

Individuals with speech or hearing impairments may use TDD (800) 735-2966 or fax (573) 526-1881.

Other Important Phone Numbers

Form Ordering (800) 877-6881

Electronic Filing Information (573) 751-3930

Form Order Questions (573) 751-5337

Forms-by-Fax (573) 751-4800

Refund Inquiry Line (573) 751-3505

Download forms or check the status of your refund from our web site: https://dors.mo.gov/tax/taxinq/welcome.jsp

Suggestions for Tax System Improvements e-mail: taxsuggest@dor.mo.gov