Reset Form
Print Form
MISSOURI DEPARTMENT OF REVENUE
DLN
FORM
TAXATION DIVISION
MO-SSC
PUBLIC SAFETY OFFICER
SURVIVING SPOUSE CREDIT
(REV. 11-2012)
TAXPAYER INFORMATION
NAME
SOCIAL SECURITY NUMBER
__ __ __ - __ __ - __ __ __ __
ADDRESS CITY
COUNTY
STATE
ZIP
__ __ __ __ __
PUBLIC SAFETY OFFICER INFORMATION
NAME OF PUBLIC SAFETY OFFICER
SOCIAL SECURITY NUMBER
__ __ __ - __ __ - __ __ __ __
PROPERTY INFORMATION
ADDRESS OF PROPERTY (IF DIFFERENT THAN ABOVE)
CITY
COUNTY
STATE
ZIP
__ __ __ __ __
PUBLIC SAFETY OFFICER PLACE OF EMPLOYMENT
QUALIFICATIONS
If you are a surviving spouse of a public safety officer who was killed in the line of duty, you may be eligible for a credit
equal to the amount of property taxes paid on your homestead.
The following qualifications must be met to claim the credit:
• The surviving spouse must own a homestead in Missouri and pay property taxes on the dwelling and surrounding land.
If the homestead includes land in excess of five acres, a Form MO-948 must be completed by the county assessor to
determine the appropriate credit.
• Eligible public safety officers are any firefighter, police officer, capitol police officer, parole officer, probation officer,
correctional employee, water patrol officer, park ranger, conservation officer, commercial motor enforcement officer,
emergency medical technician, first responder, or highway patrolman employed by the state of Missouri or a political
subdivision in Missouri, who was killed in the line of duty.
• The surviving spouse may not be remarried.
• The homestead may not be occupied by more than two families.
INSTRUCTIONS
If you meet all the qualifications mentioned above, report on the Total Property Taxes Paid Line below the amount of
property taxes you paid for any year beginning on or after January 1, 2008. You may only claim a credit for taxes paid in the
year they were paid. For example, if you paid 2008 property taxes in December of 2008, you may only report those taxes
paid on the MO-SSC filed with your 2008 Missouri Individual Income Tax Return. If your homestead includes more than 5
acres of land, you must have your assessor complete Form MO-948 and report the amount from Line 4 of the MO-948 on
the Total Property Taxes Paid line below. Attach a copy of your property tax receipt, Form MO-SSC, and Form MO-TC with
your Missouri Individual Income Tax Return.
Enter the amount of property taxes paid on your home here
and on Form MO-TC. If you have more than five acres, enter
the amount from Line 4 of Form MO-948 here. Total Property Taxes Paid $ _______________
I declare under penalties of perjury that I employ no illegal or unauthorized aliens as defined under federal law and that I am
not eligible for any tax exemption, credit or abatement if I employ such aliens.
MO-SSC (11-2012)