Instructions For 1999 Form Mo-Ptc Property Tax Credit Claim (Page 2 of 6) in pdf

4. You must be 60 years of age or older as of December 31, 1999 (born before 1940)

Real estate taxes paid are the total county and/or city tax(es) paid on your home-

and received surviving spouse social security benefits during 1999. You must

stead exclusive of special assessments, penalties, interest and charges for service. To

qualify, real estate taxes must be paid prior to the time a claim is timely filed. Real

enclose a copy of Form SSA-1099.

estate taxes paid for calendar year 1999 may be allowed only on a claim filed for the

In addition to the qualifications listed previously, the following two qualifi-

year 1999. Delinquent real estate taxes paid in 1999 for a prior year do not qualify to

cations must also be met for all individuals:

be claimed on your 1999 claim. A copy of your paid real estate tax receipt must be

1. Your total household income cannot exceed $25,000. However, if your filing

enclosed with your Form MO-PTC.

status is “married-filing combined,” the total combined household income

If a claimant owned a homestead as a joint tenant or tenant in common with another

cannot exceed $27,000. (Note: If you are a 100% service connected disabled

person or persons, the real estate taxes allowable shall be those which were paid by the

veteran, veteran’s payments and benefits are excluded from total household

claimant.

income); and

If a claimant owned or rented different homesteads during the calendar year 1999, the

2. You must pay real estate tax on, or rent, the homestead occupied by you during

allowable property tax credit is the allocated real estate tax and rent paid based upon

1999.

occupancy for the year.

If you meet the above qualifications, complete Form MO-PTC to determine if you are

If a homestead is part of a larger unit, such as a farm, or multipurpose or multidwelling

eligible for a credit or refund.

building covered by a single tax statement, real estate taxes allowable will be that per-

A married couple generally must file a combined claim, reporting income and real

centage of the total real estate taxes as the assessed valuation of the homestead is to

estate taxes and/or rent for both. A married couple may file separate claims only if

the total assessed valuation. You must include an Assessor’s Certification (Form

each occupied separate homesteads for the entire 1999 calendar year. Each must then

MO-948) from your county assessor’s office indicating the amount of tax

report his/her individual income and real estate tax and/or rent paid.

paid on five (5) acres and your homestead.

If two (2) or more qualified individuals (not a married couple) occupy the same home-

All claims must be signed. Any of the following signatures are acceptable: (1)

stead, each must file a separate claim and report his/her individual income and his/her

claimant’s signature; (2) claimant’s “X” witnessed by two persons; (3) signature of indi-

portion of real estate taxes and/or rent paid.

vidual having Power of Attorney with a copy of the Power of Attorney attached; or (4)

An executor, administrator or an heir who has received refusal of letters of administra-

signature of legal guardian, executor, etc., with a copy of the legal appointment

tion or refusal of letters testamentary may file a claim on behalf of the deceased, if the

attached.

deceased fulfilled all of the above qualifications prior to date of death.

Important: If the Form MO-PTC is being filed on behalf of a claimant by a nursing

home or residential care facility, a statement to that effect from the claimant’s legal

How to File

guardian must be enclosed with the Form MO-PTC.

If you are required to file a Form MO-1040, your completed Form MO-PTC

must be enclosed with that return and mailed to P.O. Box 2800, Jefferson

Internet/World Wide Web

City, MO 65105-2800. The amount of property tax credit, Form MO-PTC, Step 5, Line

The Department of Revenue has a home page on the World Wide Web. Individuals can

15, must be entered on Form MO-1040, Line 36 and applied to any outstanding income

access this web site: to obtain informational materials and

tax liability with the excess credit to be refunded.

Missouri tax forms.

To determine if you are required to file a Form MO-1040, obtain a copy of the Form

Tax Forms Available by Fax

MO-1040 and instructions or call the nearest Department of Revenue Tax Assistance

Center for information. Forms may be obtained by contacting: Department of

Blank Missouri tax forms are available by fax. To access the “Forms-by-Fax” System call

Revenue, Division of Taxation and Collection, P.O. Box 3022, Jefferson City,

(573) 751-4800 from your fax machine handset. The “Forms-by-Fax” System will take

you through the steps to fax you a copy of the forms you need. If you are speech or

MO 65105-3022, accessing our web site at or calling

hearing impaired,please call TDD (800) 735-2966 or fax (573) 526-1881.

(800) 877-6881. (TDD (800) 735-2966 or fax (573) 526-1881)

If you are not required to file a Form MO-1040, you may receive a refund by filing Form

Americans With Disabilities Act (ADA)

MO-PTC only.

The state of Missouri offers a Dual Party Relay Service (DPRS) for speech/hearing

impaired individuals. This service was implemented in order to comply with the

When and Where to File

Americans with Disabilities Act (ADA). An individual with speech/hearing impairments

For the quickest processing of your refund, file your claim on or before April 17, 2000.

may call a voice user at (800) 735-2966 or fax (573) 526-1881.

However, you may file your claim up to three (3) years from the due date and still

receive your refund. Mail your completed Form MO-PTC, whether filed as a return itself

or enclosed with your Form MO-1040 to:

Form MO-PTC

Department of Revenue

P.O. Box 2800

Property Tax Credit Claim

Jefferson City, MO 65105-2800

When the due date falls on a Saturday, Sunday or legal holiday, the return will be con-

Line-by-Line Instructions

sidered timely, if filed on the next business day.

Definitions

These instructions are for guidance only and do not state the complete law.

Homestead is the dwelling, in Missouri, in which you reside, whether owned or

If you or your spouse files a Form MO-1040, Individual Income Tax Return, you must

rented, and the surrounding land, not to exceed five (5) acres, as is reasonably neces-

enclose your Form MO-PTC with that return and mail to: Department of Revenue, P.O.

sary for use of the dwelling as a home. A homestead may be part of a larger unit such

Box 2800, Jefferson City, MO 65105-2800.

as a farm or building partly rented or used for business. It may be a room in a nursing

Important: If you are required to file a Form MO-1040, you must complete Form MO-

home, an apartment or a mobile home unit.

1040 through Line 35 before you complete Form MO-PTC.

Claimant is the person or persons (husband and wife) claiming the property tax credit

or refund.

Qualifications

Household income is the income received by a claimant, spouse and/or children and

includes all income from sources listed on Form MO-PTC.

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

Rent constituting real estate taxes paid is 20 percent of gross rent paid by a

claimant in the calendar year 1999. Gross rent must be reduced by the amount charged

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

for health and personal care services and food furnished as part of the rental agreement.

years of age or older as of December 31, 1999. If your spouse was 65 or older and died

Instructions For 1999 Form Mo-Ptc Property Tax Credit Claim Page 2

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