Miscellaneous Tax Credits
The deadline to submit a claim for the Food Pantry, Special Needs Adoption, Residential Dwelling Accessibility, Children in Crisis, and Champion for Children tax credits was not impacted by the COVID-19 extensions.
The deadline to file a claim for these tax credits for fiscal year 2020 expired on April 15, 2020.
The miscellaneous tax credits offered by the state of Missouri, are administered by several government agencies including the Missouri Department of Revenue, and are listed below. If you are eligible for a tax credit, Form MO-TC must be completed and attached to your tax return. All supporting documentation or additionally required forms, schedules, certifications, etc. must be included with your Form MO-TC and your tax return. If you are filing an individual income tax return and you are claiming a tax credit, you must use Form MO-1040, Individual Income Tax Return.
If you are filing a corporation income tax return, you must file Form MO-1120.
In accordance with Section 135.815, RSMo, any applicant of a tax credit program who purposely and directly employs unauthorized aliens will forfeit all unused credits and must repay any credits redeemed during the period the unauthorized alien was employed by the applicant.
In accordance with Section 285.530, RSMo, any business entity applicant of a tax credit program must participate in a federal work authorization program with respect to the employees working in connection with the contracted services.
To obtain information about the tax credits, click on the links listed below.
Note: The Missouri Department of Revenue provides these informational links as a service to taxpayers. You may be leaving the dor.mo.gov webspace. The department cannot guarantee the accuracy of information on web pages that lie outside its webspace.