Instructions For 1999 Form Mo-Ptc Property Tax Credit Claim
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6would have been a resident for the entire 1999 calendar year, but died before
Instructions for 1999 Form MO-PTC
the last day of the calendar year, the claimant would still qualify for the credit
for 1999.
Property Tax Credit Claim
OR
2. You or your spouse may also qualify for this credit if you or your spouse is a
These instructions are for guidance only and do not state the complete law.
veteran of any branch of the armed forces of the United States or this state and
you or your spouse became 100% disabled as a result of such service. If you are
the surviving spouse of a 100% service connected disabled veteran, all of the
Important Items for 1999
veteran’s benefits must be reported. Note: You must enclose a copy of the
letter received from the Department of Veterans Affairs that states your qualifi-
cations as a 100% service connected disabled veteran.This letter must state,“To
1. If you are required to file a Missouri tax return, you must file Form MO-1040,
be filed with Form MO-PTC, Property Tax Credit Claim.”
Individual Income Tax Return, and enclose Form MO-PTC, Property Tax Credit
Claim with that form. This will ensure efficient processing of your claim.
OR
2. The due date for Form MO-PTC is April 17, 2000.
3. If you or your spouse are under age 65, claimant may qualify for the credit only if
3. Send claims to: Department of Revenue, P.O. Box 2800, Jefferson City, MO
disabled as defined in Section 135.010(2), RSMo. Note: Rent or real estate tax
65105-2800. If filing Form MO-1040 with your Form MO-PTC, send both forms
must be paid by the claimant.
to the address listed above.
Disabled: (as defined in Section 135.010(2), RSMo) The inability to
engage in any substantial gainful activity by reason of any medically deter-
mined physical or mental impairment which can be expected to result in death
General Information
or which has lasted or can be expected to last for a continuous period of not less
than 12 months. A claimant shall not be required to be gainfully employed prior
to such disability.
Who May Claim Credit
Note: Minor children (under age 18) do not qualify for the Property Tax Credit.
To qualify for the property tax credit or refund: (Use the diagram below to help you
determine if you are eligible to claim the Property Tax Credit.)
Disabled Verification. If you are under age 65, a doctor must certify that you
are disabled by completing Federal Form 1040, Schedule R Instructions, page 4
1. You or your spouse must be 65 years of age or older as of December 31, 1999
or Federal Form 1040A, Schedule 3 Instructions, page 4. You may also verify you
(born before 1935). (If your spouse was 65 or older and died during the calendar
are disabled by enclosing a copy of Form SSA-1099, a letter from the Social
year 1999, you still qualify for the credit for 1999, even if you are not age 65);
Security Administration providing the date of disability or a copy of your
and
Medicare card (not Medicaid card).
You or your spouse must have been Missouri residents for the entire 1999 calen-
dar year.If claimant would have otherwise qualified for a property tax credit and
OR
Use this diagram to help you determine if you or your spouse is eligible to claim the Property Tax Credit.
N
If single,is your total household income $25,000 or less?
NO
If married filing combined,is your total household income $27,000 or less?
O
YES
T
E
NO
Did you pay real estate taxes or rent on the homestead in which you occupied?
L
YES
I
G
Were you or your spouse 65
Were you 60 years of age or
I
years of age or older as of
Are you or your spouse a
older as of December 31,
December 31, 1999 and
Are you or your spouse
NO
NO
NO
NO
B
service connected 100%
1999 and received surviv-
were you or your spouse a
100% disabled?
(See
disabled veteran? (See
ing spouse social security
L
Missouri resident the entire
instructions above.)
instructions above.)
benefits? (See instructions
1999 calendar year? (See
on the following page.)
E
instructions above.)
YES
YES
YES
YES
E L I G I B L E
MO 860-1089 (11-99)
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