Form Mo-1040p - Booklet Missouri Property Tax Credit/ Pension Exemption Short Form - 2011 Page 4

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A
I E
?
m
lIgIblE
Use this diagram to determine if you or your spouse are eligible to claim the
PROPERTY TAX CREDIT (CIRCUIT BREAKER)
START DIAGRAM BY CHOOSING BOX 1 OR BOX 2 AND FOLLOW TO CONCLUSION.
1
NO
RENTERS / PART-YEAR OWNERS -- If single, is your total household income $27,500 or less? If married filing combined, is your 
total household income $29,500 or less? If you are a 100 percent service connected disabled veteran, do not include VA payments.
2
NO
OWNED AND OCCUPIED YOUR HOME THE ENTIRE YEAR -- If single, is your total household income 
YES
N
OR
$30,000 or less? If married filing combined, is your total household income $34,000 or less?  If you are a 
100 percent service connected disabled veteran, do not include VA payments.
O
YES
T
NO
Did you pay real estate taxes or rent on the home you occupied?
RENTERS:  If you rent from a facility that does not pay property taxes, you are not eligible for a Property Tax Credit.
E
YES
NO
L
Can you truthfully state that you do not employ illegal or unauthorized aliens?
I
YES
G
Were you or your 
Are you or your spouse 
Were you 60 years 
Are you or your 
spouse 65 years of age 
100 percent disabled 
of age or older as of 
I
spouse 100 percent 
or older as of De  c em-
as a result of military 
December 31, 2011, 
disabled? If so,  
B
ber 31, 2011, and were 
service? 
and did you receive  
check Box C on 
NO
NO
NO
NO
you or your spouse a 
If so, check Box B on 
sur  v iving spouse social 
L
Form MO-PTS.
Missouri resident the 
Form MO-PTS.
security benefits? If so, 
entire 2011 calendar 
check Box D on Form 
E
year?  If so, check Box A
MO-PTS.
on Form MO-PTS.
YES
YES
YES
YES
E L I G I B L E
Note:  If you are not required to file a
Extension  of  Time  to  File.    An  auto-
TO OBTAIN FORMS
Mis  s ouri  return,  but  you  received  a 
matic extension of time to file will be 
  • Go  to 
Form W-2 stating you had Missouri tax 
granted until October 15, 2012.
individual/.
withheld,  you  must  file  your  Missouri 
If you receive an extension of time to file 
return to get a refund of your Missouri 
  •   T o obtain federal forms you can go 
your federal income tax return, you will 
withholding.    If  you  are  not  required 
to the IRS web site at 
automatically be granted an extension 
to  file  a  Missouri  return  and  you  do 
of time to file your Missouri income tax   
not  anticipate  an  increase  in  income, 
IMPORTANT FILING
return,  provided  you  do  not  expect  to 
       
you  may  change  your  Form  MO  W-4 
owe any additional Missouri income tax.     
INFORMATION
to  “exempt”  so  your  em  p loyer  will 
Attach a copy of your federal extension 
not withhold Missouri tax. If you are a 
This information is for guidance only
(Federal Form 4868) with your Missouri 
nonresident alien, go to our web site at 
and does not state the complete law.
income tax return when you file.
individual/ 
F
R
IlIng
EquIREmEnts
If you expect to owe Missouri income 
for  in  f or  m ation.
tax, file Form MO-60 with your pay-
You  do  not  have  to  file  a  Missouri 
W
t
F
hEn
o
IlE
ment by the original due date of return.
return if you are not required to file a 
The 2011 returns are due April 17, 2012.
federal  return.  If  you  are  required  to 
Remember: An extension of time to
E
t
F
file a federal return, you may not have 
xtEnsIon oF
ImE to
IlE
file does not extend the time to pay.
to file a Mis  s ouri return if you:
You are not required to file an ex ten sion
A 5 percent addition to tax will apply
•   a re  a  resident  and  have  less  than 
if you do not expect to owe additional
if the tax is not paid by the original
$1,200  of  Missouri  adjusted  gross 
income tax or if you anticipate receiv-
return’s due date.
income;
ing a refund.  
  •   a re  a  nonresident  with  less  than 
If you wish to file a Missouri extension, 
$600 of Missouri income; or
and do not expect to owe Missouri in-
  •   h ave Missouri adjusted gross in  c ome 
come  tax,  you  may  file  an  extension 
less than the amount of your stan-
by filing Form MO-60, Appli  c a  t ion for   
dard deduction plus the exemption 
amount for your filing status.
4

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