Residential Dwelling Accessibility (DAT) Tax Credit
The deadline to submit a claim for the Residential Dwelling Accessibility tax credit was not impacted by the COVID-19 extensions. The deadline to file a claim for this tax credit for fiscal year 2020 expired on April 15, 2020.
To provide a tax credit for making a taxpayer’s principal residential dwelling accessible for individuals with disabilities. The disabled individual must be a permanent resident of the dwelling.
- Any individual or married couple filing a combined return with a federal adjusted gross income of $30,000 or less, may receive a tax credit equal to the lesser of 100 percent of the costs incurred or $2,500 per taxpayer, per year.
- Any individual or married couple filing combined return with a federal adjusted gross income of over $30,000, but less than or equal to $60,000, may receive a tax credit equal to the lesser of 50 percent of the costs incurred or $2,500 per taxpayer, per year.
- No applicant shall be eligible to receive the credit in any year immediately following a year in which they received a Residential Dwelling Accessibility tax credit.
How the Program Works
- Beginning January 1, 2008, a credit may be claimed in the same taxable year as costs were incurred. If you incurred costs in more than one calendar year, you may combine the expenses and file one tax credit claim.
- The credit must be reduced by any amount of costs already deducted from the taxpayer’s federal adjusted gross income or to the extent any other credit has been claimed for the costs.
- The credit is issued on a first come first served basis.
- Eligible costs include constructing entrance or exit ramps, widening exterior or interior doorways, widening hallways, installing handrails or grab bars, moving electrical outlets and switches, installing stairway lifts, installing or modifying fire alarms, smoke detectors, and other alerting systems, modifying hardware of doors and modifying bathrooms.
- Credit is a refundable tax credit up to $2,500 per taxpayer.
Procedures to Claim the Credit
To claim the Residential Dwelling Accessibility tax credit, the taxpayer must complete and attach Forms MO-DAT and MO-TC to their tax return.
The total amount of Residential Dwelling Accessibility tax credits issued is limited to $100,000 per fiscal year.
All claimants that claim the Residential Dwelling Accessibility tax credit must file their return by April 15 of the applicable fiscal tax year.
The credit may be applied to the taxpayer’s individual income tax incurred under the provisions of Chapter 143, RSMo, excluding state withholding tax.
- Form MO-TC, Miscellaneous Tax Credits
- Form MO-DAT, Residential Dwelling Accessibility
- Individual Income Tax Forms
Contact Missouri Department of Revenue, Taxation Bureau
- E-mail: email@example.com
- Phone: 573-526-8733