Miscellaneous Tax Credits

The miscellaneous tax credits offered by the state of Missouri, are administered by several government agencies including the Missouri Department of Revenue, and are listed below. If you are eligible for a tax credit, Form MO-TC must be completed and attached to your tax return. All supporting documentation or additionally required forms, schedules, certifications, etc. must be included with your Form MO-TC and your tax return. If you are filing an individual income tax return and you are claiming a tax credit, you must use Form MO-1040, Individual Income Tax Return.

If you are filing a corporation income tax return, you must file Form MO-1120.

In accordance with Section 135.815, RSMo, any applicant of a tax credit program who purposely and directly employs unauthorized aliens will forfeit all unused credits and must repay any credits redeemed during the period the unauthorized alien was employed by the applicant.

In accordance with Section 285.530, RSMo, any business entity applicant of a tax credit program must participate in a federal work authorization program with respect to the employees working in connection with the contracted services.

To obtain information about the tax credits, click on the links listed below.

Note: The Missouri Department of Revenue provides these informational links as a service to taxpayers. You may be leaving the dor.mo.gov webspace. The department cannot guarantee the accuracy of information on web pages that lie outside its webspace.

Acronym Name of Credit
AHC Affordable Housing Assistance Credit
APU Agricultural Product Utilization Contributor Credit
ATC Adoption Tax Credit
BEC Bond Enhancement Credit
BFT Bank Franchise Tax Credit
BJI Brownfield Jobs and Investment Credit
BTC Bank Tax Credit for S Corporation Shareholders
BUC Business Use Incentives for Large Scale Development (BUILD) Credit
CPC Charcoal Producers Credit
CFC Champion for Children
CIC Children in Crisis Tax Credit
CBC Community Bank Investment Credit
DDC Developmental Disability Care Provider Tax Credit
DTC Demolition Tax Credit
DRC Development Reserve Credit
DPC Development Tax Credit
DAC Disabled Access Credit
DAL Distressed Areas Land Assemblage Tax
DVC Domestic Violence Tax Credit
DFH Dry Fire Hydrant Credit
EFC Export Finance Credit
EZC Enterprise Zone Credit (sunset 01/01/2005)
NEZ Enhanced Enterprise Zone Credit
FDA Family Development Account Credit
FFC Family Farm Credit
FPC Film Production Credit
FPT Food Pantry Tax Credit
HPC Historic Preservation Credit
IDC Infrastructure Development Credit
LHC Low Income Housing Credit
MHC Maternity Home Credit
SCC Missouri Business Modernization and Technology
MQJ Missouri Quality Jobs
MWC Missouri Works Credit
NAC Neighborhood Assistance Credit
NEC New Enterprise Credit
NMC New Markets Tax Credit
NGC New Generation Cooperative Incentive Credit
BFC New or Expanded Business Facility Credit (sunset 01/01/2005)
PRC Pregnancy Resource Center Tax Credit
WEC Processed Wood Energy Credit
SSC Public Safety Officer Surviving Spouse Tax Credit
AFI Qualified Alternative Refueling Credit
QBC Qualified Beef Tax Credit
REC Qualified Research Expense Credit (sunset 01/01/2005)
RCC Rebuilding Communities Credit
RCN Rebuilding Communities and Neighborhood Preservation Act Credit
RTC Remediation Tax Credit
DAT Residential Dwelling Accessibility Tax Credit
RTA Residential Treatment Agency Tax Credit
SHC Self-employed Health Insurance Tax Credit
SCT Shared Care Tax Credit
SBG Small Business Guaranty Fees
SBI Small Business Incubator Credit
ISB Small Business Investment (Capital Credit)
SEC Sporting Event Credit
SPC Sporting Contribution Credit
TDC Transportation Development (sunset 01/01/2005)
WGC Wine and Grape Production Credit
YOC Youth Opportunities Credit