If you qualify for one or more Missouri tax credit programs, you can use Form MO-TC, Miscellaneous Income Tax Credits, to claim those credits on your Missouri return. This screen allows you to enter eligible credits, the credit amount, and any required benefit number issued by the administering agency.
What Is Form MO-TC?
Form MO-TC (Miscellaneous Income Tax Credits) is used to claim various Missouri income tax credits on Form MO-1040. Many credits require a certificate of eligibility, allocation schedule, receipt, or other supporting documentation issued by the state agency that administers the credit program.
When you add a credit entry, you will:
- Select the Credit Type from the available list.
- Enter the credit amount for the taxpayer and, if applicable, the spouse.
- Enter the Benefit Number when required. The benefit number is typically the last six digits of the certificate issued by the administering agency.
How Do I Enter a Missouri Tax Credit?
- From the Missouri return, navigate to the MO Credits screen.
- Select Miscellaneous Tax Credits (MO-TC)
- Select Credits
- Select Add Credit Entry.
- Choose the applicable Credit Type from the drop-down menu.
- Enter the credit amount for the Taxpayer and, if applicable, the Spouse.
- Enter the Benefit Number if the credit requires one.
- Save the entry and repeat the process for additional credits.
- Continue through the Missouri return when all credits have been entered.
Missouri Miscellaneous Tax Credits (Form MO-TC)
The following credits are reported through Form MO-TC. Eligibility requirements and supporting documentation vary by credit program.
Missouri Department of Revenue Credits
- Adoption Tax Credit (ATC) – Credit for qualifying adoption expenses.
- Bank Franchise Tax (BFT) – Credit related to bank franchise tax reporting.
- Biodiesel Producer (BPT) – Credit for qualified biodiesel production.
- Biodiesel Retailer and Distributor (BRD) – Credit for biodiesel sales and distribution activities.
- Bank Tax Credit for S Corporation (BTC) – Credit available to certain S corporation shareholders.
- Champion for Children (CFC) – Credit for contributions supporting children's programs.
- Disabled Access (DAC) – Credit for certain expenses incurred to improve accessibility.
- Residential Dwelling Accessibility (DAT) – Credit for qualifying home accessibility modifications.
- Ethanol Retailer and Distributor (ERD) – Credit related to ethanol fuel distribution activities.
- Food Pantry Tax Credit (FPT) – Credit for food donations to qualified food pantries.
- Homestead Disaster Tax Credit (HDC) – Credit for qualifying disaster-related homestead losses.
- Refundable Adoption Tax Credit (RAC) – Refundable adoption-related credit.
- Self-Employed Health Insurance (SHC) – Credit for eligible self-employed health insurance premiums.
- Public Safety Officer Surviving Spouse (SSC) – Credit available to qualifying surviving spouses of public safety officers.
- SALT Parity (SPA) – Credit associated with pass-through entity tax elections.
Missouri Department of Economic Development Credits
- New or Expanded Business Facility (BFC) – Encourages business expansion and job creation.
- Brownfield Jobs and Investment (BJI) – Supports redevelopment of qualifying brownfield properties.
- Capitol Complex Artifact Donation (CCA) – Credit for qualifying artifact donations.
- Capitol Complex Monetary Donation (CCM) – Credit for qualifying monetary donations.
- Entertainment Industry Jobs (EIJ) – Supports film and entertainment industry job creation.
- Family Development Account (FDA) – Credit for approved contributions to family development accounts.
- Show-Mo Act/Motion Media (FPC) – Credit supporting motion media production.
- Historic Preservation (HPC) – Credit for approved historic preservation projects.
- Intern and Apprentice Recruitment (IAA) – Credit promoting workforce development programs.
- Missouri Quality Jobs (MQJ) – Incentive for qualifying job creation projects.
- Missouri Works Credit (MWC) – Credit for qualifying economic development projects.
- Neighborhood Assistance (NAC) – Credit for approved community improvement contributions.
- New Enhanced Enterprise Zone (NEZ) – Credit for qualifying enterprise zone projects.
- Rebuilding Communities and Neighborhood Preservation (RCN) – Credit encouraging redevelopment efforts.
- Qualified Research Expense (REC) – Credit for certain research expenditures.
- Rural Access to Capital (RCD) – Encourages investment in rural businesses.
- Remediation (RTC) – Credit for environmental remediation projects.
- Small Business Incubator (SBI) – Credit supporting business incubator programs.
- Sporting Event Credit (SEC) – Credit related to approved sporting events.
- Show-Me Sports Investment (SMS) – Credit supporting sports-related development.
- Sporting Contribution Credit (SPC) – Credit for qualifying contributions.
- Youth Opportunities (YOC) – Credit for approved youth-focused programs.
Missouri Agricultural and Small Business Development Authority Credits
- Agricultural Product Utilization Contributor (APU) – Credit for approved agricultural investments.
- Family Farms Act (FFC) – Credit supporting qualifying family farm transactions.
- Meat Processing Facility Investment Tax Credit (MPF) – Credit for qualified meat processing facility investments.
- New Generation Cooperative Incentive (NGC) – Credit encouraging cooperative development.
- Qualified Beef (QBC) – Credit supporting qualified beef initiatives.
- Specialty Agriculture Crops Loan (SAC) – Credit related to approved specialty crop loans.
- Urban Farms (UFT) – Credit supporting urban farming projects.
Missouri Department of Natural Resources Credits
- Processed Wood Energy (WEC) – Credit for qualifying processed wood energy production.
Missouri Department of Social Services Credits
- Diaper Bank (DBC) – Credit for donations to qualified diaper banks.
- Developmental Disability Care Provider (DDC) – Credit for qualifying contributions and support.
- Shelter for Victims of Domestic Violence (DVC) – Credit for approved donations.
- Maternity Home (MHC) – Credit for contributions to qualified maternity homes.
- Pregnancy Resource (PRC) – Credit for contributions to approved pregnancy resource centers.
- Residential Treatment Agency (RTA) – Credit for contributions to qualifying residential treatment agencies.
Missouri State Treasurer's Office Credits
- MO Scholars (MES) – Credit for contributions to approved educational assistance organizations.
Missouri Development Finance Board Credits
- Bond Enhancement (BEC) – Credit supporting bond enhancement programs.
- BUILD (BUC) – Missouri Business Use Incentives for Large Scale Development.
- Development Reserve Contribution Credit (DRC) – Credit for approved reserve fund contributions.
- Export Finance (EFC) – Credit encouraging export financing activities.
- Infrastructure Development (IDC) – Credit supporting approved infrastructure projects.
Missouri Housing Development Commission Credits
- Affordable Housing Assistance (AHC) – Credit for qualifying affordable housing contributions.
- Missouri Low Income Housing (LHC) – Credit for approved low-income housing projects.
Missouri Department of Health and Senior Services Credits
- Medical Preceptorship (MPT) – Credit for qualifying medical preceptorship activities.
- Shared Care (SCT) – Credit for providing care to eligible individuals and meeting annual registration requirements.
Helpful Tips
- Many Missouri credits require a certificate of eligibility or other supporting documentation issued by the administering agency.
- If filing a joint return and both spouses are claiming a credit, the credit certificate must include both names.
- If you are claiming more than 10 credits, additional Form MO-TC entries may be required.
- Some credits are refundable while others are limited to your Missouri tax liability.
Program Pathway
To claim a miscellaneous tax credit for Missouri, go to:
- State Section
- Edit the Missouri return using the three dots
- Credits
- Miscellaneous Tax Credits (MO-TC)
- Credits
- Add Credit Entry
- Complete the Credit Entry page and press continue to claim the credit