Public Safety Officer Surviving Spouse (SSC) Tax Credit

Purpose

Provides a tax credit for a surviving spouse of a public safety officer killed in the line of duty.

Eligible Applicants

  • Any surviving spouse of a public safety officer who was killed in the line of duty may be eligible for a credit against the tax due under Chapter 143, RSMo, excluding withholding tax, equal to the amount of property taxes paid on their homestead.

Qualifications

  • The surviving spouse must own a homestead in Missouri and pay property taxes on the dwelling and surrounding land. If the homestead includes land in excess of five acres, a Form MO-948 must be completed by the county assessor to determine the appropriate credit.
  • Eligible public safety officers are any firefighter, police officer, capitol police officer, parole officer, probation officer, correctional employee, water patrol officer, park ranger, conservation officer, commercial motor enforcement officer, emergency medical technician, first responder, or highway patrolman employed by the state of Missouri or a political subdivision in Missouri, who was killed in the line of duty.
  • The surviving spouse may not be remarried.
  • The homestead may not be occupied by more than two families.

How the Program Works

  • For tax years beginning on or after January 1, 2008, the credit may be claimed for the tax year beginning the year of the death of the public safety officer until the surviving spouse remarries.  No credit will be allowed the year the surviving spouse remarries.
  • The credit is a refundable credit.

Procedures to Claim the Credit

To claim the Public Safety Officer Surviving Spouse credit, the taxpayer must complete and attach Forms MO-SSC and MO-TC to their individual income tax return.

Funding Limits

There are no funding restrictions.

Filing Period

No specific due date, returns filed on an extension may claim the Public Safety Officers Surviving Spouse credit.

Authorization

This credit may be applied to the individual income tax incurred under the provisions of Chapter 143, RSMo, excluding state withholding tax.

Forms

Contact Missouri Department of Revenue, Taxation Bureau