Instructions For Form Mo-Ptc - Property Tax Credit Claim

Qualifications

Step 2

Filing Status

Check applicable block to indicate under which qualifications you are filing this claim.

Note: To qualify for this income tax credit or refund you or your spouse must be 65

Lines 1 through 3

years of age or over as of December 31, 1998. If your spouse was 65 or over and died

Check “Single” if you were: (1) single the entire 1998 calendar year; or (2) legally sepa-

during calendar year 1998, you still qualify for the credit even if you are not age 65.

rated or divorced as of December 31,1998.

Also, you or your spouse must have been a Missouri resident for the entire 1998 calen-

dar year.If claimant would have otherwise qualified for a property tax credit and would

Check “Married—Filing Combined” if you were married as of December 31, 1998, and occu-

have been a resident for the entire 1998 calendar year but died before the last day of

pied the same homestead(s) for any part of the 1998 calendar year. Note: Income of both

the calendar year, the claimant would still qualify for the credit for 1998.

spouses must be reported regardless of age.

Check “Married—Living Separate for Entire Year” if you did not occupy a home-

stead with your spouse for any portion of the 1998 calendar year.

You may also qualify for this credit if you or your spouse is a veteran of any branch of the

armed forces of the United States or this state and you or your spouse became 100% dis-

Note: If your spouse is deceased, enter your spouse’s name and date of death.

abled as a result of such service. If you are the surviving spouse of a 100% service con-

nected disabled veteran, all of the veteran’s benefits must be reported. Note: You must

Lines 4 and 5

attach a copy of the letter received from the Department of Veterans Affairs that states

Enter your date of birth. If married, enter both birth dates even if your spouse died

your qualifications as a 100% service connected disabled veteran.This letter must state,

during the calendar year.

“To be filed with Form MO-PTC.”

Line 6

If you occupied and paid real estate taxes on the same home in 1998 as you did in 1982,

If you are under age 65, you may qualify for the credit only if you are disabled as defined

and filed a 1982 Senior Citizens Credit Claim, check “yes”on Line 6.If you sold your home

in Section 135.010(2),RSMo.Note: Rent must be paid by the claimant.

during 1998,or if you rent your homestead,check “no”on Line 6.

Disabled: (as defined in Section 135.010(2), RSMo). The inability to engage in any

substantial gainful activity by reason of any medically determined physical or mental

impairment which can be expected to result in death or which has lasted or can be

expected to last for a continuous period of not less than 12 months. A claimant shall not

Step 3

be required to be gainfully employed prior to such disability.

Report Your Household Income

Physician’s Statement. If you are under 65, a doctor must certify that you are dis-

abled. You must complete Part II of either Federal Form 1040 or Federal Form 1040A or

Line 7

attach a copy of Form 1099-SSA, a letter from the Social Security Administration provid-

ing the date of disability or a copy of your Medicare card (not Medicaid card).

Use this line only if you file a Form MO-1040. Enter income from Form

MO-1040,Line 15T,and skip to Line 9.

Line 8

You must be 60 years of age or older as of December 31, 1998 (born before 1939) and

receive surviving spouse social security benefits during 1998. You must attach a copy of

Use these lines only if you do not file a Form MO-1040. Refer to the following for

Form 1099-SSA.

specific entry instructions.

Line 8a

Enter wages, salaries, tips and other compensation received. Attach a copy of your

Step 1

Form W-2(s).

Name, Address and Social Security Number(s)

Line 8b

Enter total dividends received.Attach a copy of your Form 1099(s).

Name, Address and Social Security Number(s)

Line 8c

Use the label on the cover of the instruction book if all information is correct and print or

Enter interest income received from money deposited in banks, savings and loan associ-

type your social security number(s) in the spaces provided. If you did not receive a book

ations,etc.Attach a copy of your Form 1099(s).

with a label, or if the label is incorrect, print or type your name(s), address, and social

security number(s) in the spaces provided. If you or your spouse do not have a social

Line 8d

security number,enter “none”in the appropriate space(s).

Complete Form MO-PTC, Part 1, page 2 and enter the total from Line 5 on Line 8d.

Examples of income or loss which must be reported in Part 1, page 2, are rental income

School District Number

or loss, royalties, taxable portions of pension and annuity income, gains or losses from

Enter the number of the school district in which you live. Refer to the school district

sales of real estate, stocks, bonds, etc.; farm, business, partnership, fiduciary and miscel-

numbers.

laneous income or loss.Attach schedules where requested.

Phone Number

Line 9

Enter your home telephone number.

All claimants must complete Lines 9a through 9d.

Line 9a

Amended Return

Enter total social security payments and benefits as shown on your Form 1099-SSA(s).

Check this box if you are filing an amended return. Complete the entire return using the

corrected figures.

Attach a copy of your Form 1099-SSA(s).

Instructions For Form Mo-Ptc - Property Tax Credit Claim - 1998 Page 3

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