Form MO-PTC at a glance
What it is: Form MO-PTC is the 2025 Property Tax Credit Claim.
Who signs: Spouse's Signature (If filing combined, BOTH must sign)
A filled-in Form MO-PTC example: a single renter reports her income and rent

How to fill out Form MO-PTC, box by box
Present Address and County of Residence
Enter the Present Address (Include Apartment Number or Rural Route).
Enter the City, Town, or Post Office, State and ZIP Code.
Select the County of Residence.
Qualifications
Select only one qualification. Copies of letters, forms, etc., must be included with claim.
A. 65 years of age or older - You must be a full year resident. (Attach Form SSA-1099.)
B. 100% Disabled Veteran as a result of military service (Attach letter from Department of Veterans Affairs - see instructions.)
C. 100% Disabled (Attach letter from Social Security Administration or Form SSA-1099.)
D. 60 years of age or older and received surviving spouse benefits (Attach Form SSA-1099.)
Filing Status
Select only one filing status. If married filing combined, you must report both incomes.
Check Single, Married - Filing Combined or Married - Living Separate for Entire Year.
Household Income

Line 1: Enter the amount of social security benefits received by you, your spouse, and your minor children before any deductions and the amount of social security equivalent railroad retirement benefits. Attach Form(s) SSA-1099 or RRB-1099 (TIER I).
Line 2: Enter the total amount of wages, pensions, annuities, dividends, interest income, rental income, unemployment compensation, or other income. Attach Form(s) W-2, 1099, 1099-G, 1099-R, 1099-DIV, 1099-INT, 1099-MISC, etc.
Line 3: Enter the amount of railroad retirement benefits (not included in Line 1) before any deductions. Attach Form RRB-1099-R (TIER II).
Line 4: Enter the amount of veterans payments or benefits before any deductions. Attach letter from Veterans Affairs (see instructions on page 5).
Line 5: Enter the total amount received by you, your spouse, and your minor children from: public assistance, Supplemental Security Income (SSI), child support, or Temporary Assistance payments (TA and TANF). Attach a letter from the Social Security Administration that includes the amount of assistance received if applicable.
Net household income

Line 6: Total household income - Add Lines 1 through 5 and enter the total here.
Line 7: Enter the appropriate amount from the options below. Single or Married Living Separate - Enter $0 (checked November 12, 2026).
Married and Filing Combined - rented or did not own your home for the entire year - Enter $2,000 (checked November 12, 2026).
Check if you owned and occupied your home for the entire year. Married and Filing Combined - owned and occupied your home for the entire year - Enter $4,000 (checked November 12, 2026).
Line 8: Net household income - Subtract Line 7 from Line 6 and enter the amount here.
If you rented or did not own and occupy your home for the entire year and Line 8 is greater than $27,200, you are not eligible to file this claim (checked November 12, 2026).
If you owned and occupied your home for the entire year and Line 8 is greater than $30,000, you are not eligible to file this claim (checked November 12, 2026).
Real Estate Tax and Rent Paid

Line 9: If you owned your home, enter the total amount of property tax paid for your home, minus special assessments, or $1,100, whichever is less (checked November 12, 2026).
Attach a copy of your 2025 paid real estate tax receipt(s).
If your home is on more than five acres or you own a mobile home, attach the Assessor's Certification (Form 948).
Line 10: If you rented, enter the total amount from Certification of Rent Paid (Form MO-CRP) Line 9 or $750, whichever is less (checked November 12, 2026).
Attach a completed Verification of Rent Paid (Form 5674).
NOTE: If you rent from a facility that does not pay property tax, you are not eligible for a Property Tax Credit.
Line 11: Enter the total of Lines 9 and 10, or $1,100, whichever is less (checked November 12, 2026).
Line 12, Routing Number and Account
Signature, Date, E-mail Address and Daytime Telephone
Sign the Signature line and enter the Date (MM/DD/YY).
Enter the E-mail Address and the Daytime Telephone.
More rules for Form MO-PTC
Print in BLACK ink only and DO NOT STAPLE.
Failure to provide the following attachments may result in denial or delay of your claim:
Verification of Rent Paid (Form 5674), Form(s) 1099, W-2, etc.
If your situation is different
Form MO-CRP: 2025 Certification of Rent Paid
One Form MO-CRP must be provided for each rental location in which you resided.
Failure to provide landlord information may result in denial or delay of your claim.
Enter your gross rent paid.
Attach to Form MO-PTC or MO-PTS and mail to the Missouri Department of Revenue.
Common questions about Form MO-PTC
Where do I file it?
Mail to: Taxation Division P.O. Box 2800 Jefferson City, MO 65105-2800
Is there a penalty?
As provided in Chapter 143, RSMo, a penalty of up to $500 shall be imposed on any individual who files a frivolous return (checked November 12, 2026).
What am I certifying when I sign?
Under penalties of perjury, you declare that you have examined this return, including accompanying schedules and statements, and to the best of your knowledge and belief it is true, correct, and complete.
Sources
[1] Form MO-PTC (Revised 12-2025), 2025 Property Tax Credit Claim, Missouri Department of Revenue (the Official source link on this page).


