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Blank 948 Missouri Template

The 948 Missouri form is a crucial document for residents of Missouri who are looking to apply for the Property Tax Credit, Public Safety Officer Surviving Spouse Credit, or need assessor certification for personal property taxes related to a mobile home. It specifically aids in determining the appropriate percentage of property tax that can be claimed by homeowners whose real estate or mobile home tax receipts are part of their personal property taxes. If you're looking to ensure you receive the credits you’re entitled to, filling out this form accurately is key. Click the button below to start the process.

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Understanding the intricacies of tax forms is crucial for taxpayers seeking to maximize their returns and benefits, and the 948 Missouri form plays a vital role in this process for residents of Missouri. Specifically designed to be attached to Form MO-PTC, Form MO-PTS, or Form MO-SSC, this form serves as a link between the taxpayer and potential tax credits for property and homestead taxes. With sections dedicated to assessing the valuation of both dwellings and surrounding land up to five acres, as well as specific calculations for mobile homes, the 948 form ensures that individuals can accurately claim the correct percentage of their property or homestead taxes. This is especially pertinent for those who might otherwise struggle to determine the portion of taxes paid that qualifies for credits like the Property Tax Credit and the Public Safety Officer Surviving Spouse Credit. Additionally, the form includes assessor certification to validate the information provided, a crucial step to prevent errors and ensure taxpayers receive the credits they are entitled to. FAQs at the form's conclusion offer guidance on common confusions, such as why taxes on larger acreages or non-homestead elements cannot be included, and clarifies the process for mobile homes within personal property tax calculations. This form, therefore, is not just a bureaucratic requirement but a tool designed to aid Missouri's taxpayers in navigating the complexities of property tax credits, making it an invaluable asset for eligible claimants.

Preview - 948 Missouri Form

1. Enter assessed valuation of dwelling . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter assessed valuation of surrounding land up to five (5) acres used for homestead
purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Total valuation of homestead (Add Lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter total assessed valuation on the single tax receipt or single assessment on a tax receipt . . . . . . . . . . .
5. Compute percentage of tax allocated to the homestead (Divide Line 3 by Line 4) (Round to a whole percent.) . . .
6. Multiply the Total Tax Paid by the percentage on Line 5. Enter the amount here and on Form MO-PTC, Line 9;
Form MO-PTS, Line 11; or Form MO-SSC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assessor Certification
Form
948
Assessor
Attach this form to the Property Tax Credit Claim (Form MO-PTC), Property Tax Credit (Form MO-PTS), or
the Public Safety Officer Surviving Spouse Credit (Form MO-SSC).
If your real estate tax receipt on your homestead includes tax on your dwelling and surrounding land
which exceeds five (5) acres, the county assessor must complete this section to determine the
appropriate percentage you may claim on Form MO-PTC, Form MO-PTS, or Form MO-SSC.
Claimant
Address
Homestead Taxes
Tax Year
*15318010001*
15318010001
Department Use Only
(MM/DD/YY)
Social Security Number Spouse’s Social Security Number
Taxpayer Name Spouse’s Name
- - - -
State ZIP CodeCity
%
Assessor
If you own a mobile home and the tax is shown on your personal property tax receipt, the county assessor must complete this
section to determine the appropriate percentage you may claim on Form MO-PTC, Form MO-PTS, or Form MO-SSC.
Claimant
Mobile Home Percentage
1. Valuation of mobile home only...................................................................
2. Total valuation of all personal property ............................................................
3. Compute percentage of personal property tax allocated to the mobile home (Divide Line 1 by Line 2)
(Round to a whole percent.) ....................................................................
4. Multiply the Total Tax Paid by the percentage on Line 3. Enter the amount here and on Form MO-PTC, Line 9;
Form MO-PTS, Line 11; or Form MO- SSC .......................................................
%
Assessor’s
Certification
Assessor’s Name Telephone Number
Assessor’s Signature Date (MM/DD/YY)
Form 948 (Revised 11-2020)
Mail to: Taxation Division Phone: (573) 751-3505
P.O. Box 2200 Fax: (573) 522-1762
Jefferson City, MO 65105-2200 E-mail for MO-SCC: income@dor.mo.gov
E-mail for MO-PTC or MO-PTS: propertytaxcredit@dor.mo.gov
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Fact Name Description
Governing Law The Form 948 Missouri is governed by state tax laws specifically related to the Missouri Property Tax Credit and the Public Safety Officer Surviving Spouse Credit.
Purpose It is used in conjunction with Form MO-PTC, Form MO-PTS, or Form MO-SSC to determine the eligible percentage of property tax credit for a homestead or mobile home.
Assessor Certification Required Completion by the county assessor is mandatory to validate the assessed valuation of the dwelling and surrounding land, or mobile home, for tax credit purposes.
Limitation on Acreage For real estate tax credit eligibility, only the tax paid on the dwelling and up to five acres of surrounding land can be included. Farms or land over five acres are excluded.
Mobile Home Tax Credit The form also facilitates calculating the portion of personal property tax eligible for credit that is attributable to the ownership of a mobile home.

How to Fill Out 948 Missouri

Filling out the Missouri Form 948 is a critical step for residents who are seeking to accurately report their property and mobile home taxes in conjunction with the Missouri Property Tax Credit or the Public Safety Officer Surviving Spouse Credit. This form allows the county assessor to certify the correct amount of tax attributable to your homestead or mobile home, ensuring you claim the correct amount on your tax credit application. Understanding and completing this form accurately is imperative to avoid errors in your tax credit claims.

  1. Begin by entering the last name, first name, and initial of the homeowner in the respective fields at the top of the form. Do the same for the spouse if applicable.
  2. Fill in the Social Security Number (SSN) for both the homeowner and spouse (if applicable).
  3. Provide the complete address, including city, state, and ZIP code. This information should reflect the location of the homestead or mobile home.
  4. For homestead tax certification, start with entering the assessed valuation of the dwelling on the first line provided under the homestead section.
  5. Next, input the assessed valuation of the surrounding land up to five (5) acres that is used for homestead purposes.
  6. Add the values entered in the previous two steps and write this total valuation of the homestead in the designated field.
  7. Document the total assessed valuation shown on the single tax receipt or assessment, if applicable.
  8. Calculate the percentage of tax allocated to the homestead by dividing the total homestead valuation by the total assessed valuation on the tax receipt. Write this percentage in the space provided.
  9. Multiply the Total Tax Paid by the percentage calculated for the homestead. Enter this amount in the corresponding field and also on the Form MO-PTC, MO-PTS, or MO-SSC, as applicable.
  10. For mobile home percentage calculation, start by documenting the valuation of the mobile home only.
  11. Enter the total valuation of all personal property.
  12. Compute the percentage of personal property tax allocated to the mobile home by dividing the mobile home valuation by the total personal property valuation. Record this percentage accordingly.
  13. Multiply the Total Tax Paid by the computed percentage for the mobile home. This amount should also be entered on the designated line of Form MO-PTC, MO-PTS, or MO-SSC.
  14. Finally, the form must be certified by the assessor, who will fill in their name, telephone number, and sign and date the form to verify the accuracy of the provided information.

Once completed, this certification serves as a formal documentation of the portion of property taxes that qualify for the state credit. It is essential to keep a copy of this certification for records and future reference. By carefully following these steps, individuals ensure their tax credit claims are grounded in accurate and certifiable data, aiding in the smooth processing of their claims.

Understanding 948 Missouri

What is the purpose of Missouri Form 948?

Form 948 is designed for Missouri residents who are applying for either the Property Tax Credit or the Public Safety Officer Surviving Spouse Credit. Its primary function is to accurately determine and document the portion of real estate and personal property taxes attributable to one's homestead and eligible mobile homes, which may differ from the total tax paid as recorded on standard tax receipts. This form ensures that claimants only include the allowable portion of their taxes in their credit calculations.

Who needs to complete Missouri Form 948?

Missouri residents seeking to claim the Property Tax Credit or Public Safety Officer Surviving Spouse Credit for their homestead (limited to no more than five acres) or for a mobile home should complete Form 948. The form must be filled out by the county assessor to verify the appropriate portion of tax that is eligible for the credit.

How do I calculate the amount of real estate tax eligible for the credit on Form 948?

This calculation involves several steps:

  1. Enter the assessed valuation of your dwelling.
  2. Add the assessed valuation of up to five acres of surrounding land used for homestead purposes.
  3. Combine these values to determine the total valuation of your homestead.
  4. Enter the total assessed valuation from your single tax receipt.
  5. Calculate the percentage of tax allocated to the homestead by dividing the homestead valuation by the total assessed valuation.
  6. Multiply the total tax paid by this percentage to determine the eligible amount for the credit.

The resulting figure is the amount that should be entered on the relevant line of your Form MO-PTC, MO-PTS, or MO-SSC.

How is the tax for a mobile home determined to be eligible for the credit?

Similar to real estate tax, the process to calculate the eligible mobile home tax portion involves:

  1. Identifying the valuation of the mobile home only.
  2. Determining the total valuation of all personal property included on the tax receipt.
  3. Calculating the percentage of personal property tax allocated to the mobile home by dividing the mobile home valuation by the total personal property valuation.
  4. Multiplying the total tax paid by this percentage to find the amount that can be claimed on your tax credit forms.

Why is it necessary to have the county assessor complete part of Form 948?

The county assessor's involvement ensures the accuracy of the tax credit calculation, as they provide verified values for the dwelling, surrounding land, and mobile homes. This verification process helps to avoid errors in the credit claim and ensures that calculations are based on correct property valuations and approved guidelines.

Where can I get Missouri Form 948 and how do I submit it?

Missouri Form 948 can be obtained from the Missouri Department of Revenue website, local revenue offices, or by contacting the department directly to request a mailed copy. Once completed by the county assessor, attach it to your Form MO-PTC (Property Tax Credit Claim), MO-PTS (Pension Exemption), or MO-SSC (Public Safety Officer Surviving Spouse Credit) and submit it as part of your tax credit claim according to the instructions provided with those forms.

Common mistakes

Filling out the 948 Missouri form involves careful attention to detail. Here are the seven common mistakes people make when completing this form, which, if avoided, can make the process smoother.

  1. Not including the assessor's certification, which is crucial for verifying the valuation of your dwelling and surrounding land or mobile home for tax purposes.
  2. Omitting or inaccurately reporting social security numbers for both the claimant and, if applicable, the spouse. This is necessary for matching your tax records.
  3. Incorrectly calculating the acreage of the land surrounding your homestead, which should not exceed five acres for the purpose of this form.
  4. Failing to correctly separate the taxes paid on your dwelling from other taxes listed on your receipt, such as those for additional land or farm properties.
  5. Incorrectly calculating the percentage of tax allocated to the homestead or mobile home, thus leading to an incorrect claim amount.
  6. Neglecting to sign the form or secure the assessor's signature, both of which are mandatory for the submission to be processed.
  7. Forgetting to contact the assessor to complete the mobile home section, if applicable, to determine the suitable percentage of tax applicable solely to your mobile home.

It is important to double-check these elements when completing the form to ensure that your Property Tax Credit or Public Safety Officer Surviving Spouse Credit claim is accurate and processed without delay.

Documents used along the form

When preparing for tax submissions or credit claims in Missouri, particularly with the 948 Missouri Form, it's vital to be aware of additional forms and documents that you might need. These support documents ensure that you provide all the information necessary for a thorough and accurate process. Here's a brief overview of seven other documents often used alongside the 948 Missouri form.

  • MO-PTC (Property Tax Credit Claim Form): This document is used by Missouri residents to claim a credit for a portion of the real estate taxes or rent they have paid for the year. It's especially relevant for seniors and disabled individuals.
  • MO-PTS (Pension Tax Exemption Form): MO-PTS provides tax relief for eligible Missouri residents receiving public, private, or military pensions, indicating the pension amount exempt from state tax.
  • 1040 Form: This is the standard Internal Revenue Service (IRS) form that individuals use to file their annual federal income tax returns. It's often required to provide state tax bodies with proof of income and tax status.
  • W-2 Form: Issued by employers, the W-2 form shows an employee's income and taxes withheld for the year. It's crucial for accurately reporting earnings and tax withholdings to both federal and state tax authorities.
  • 1099 Form: This form reports income from sources other than wages, salaries, and tips. It's necessary for individuals who are self-employed or who have received other forms of income, such as interest, dividends, or retirement distributions.
  • Proof of Residence: Documents like utility bills, lease agreements, or driver’s licenses that verify your Missouri residence are often required to establish eligibility for state-specific credits or exemptions.
  • Personal Property Tax Receipt: This receipt demonstrates that you’ve paid personal property taxes in Missouri. It's needed to verify tax payments on vehicles, which might affect eligibility or the amount claimable on certain credits.

Having the correct forms and documents prepared not only simplifies the process but also maximizes the chances of your claim or submission being processed successfully and efficiently. Familiarize yourself with these documents to ensure a complete and timely submission, whether you're claiming credits, filing taxes, or handling property-related affairs in Missouri.

Similar forms

The 948 Missouri form is similar to a variety of other state forms that facilitate tax credit applications for specific circumstances such as homeownership, surviving spouses of public safety officers, and property taxes. These forms typically share a structure aimed at calculating eligibility and credit amounts based on property assessments and tax contributions.

Form MO-PTC (Property Tax Credit Claim) is closely akin to the 948 Missouri form. Both necessitate detailed information about property valuation and taxes paid to establish eligibility for tax relief. A key similarity lies in their detailed approach to determining the applicable credit by assessing the value of the dwelling and surrounding land. The MO-PTC form also requires homeowners, or renters, to isolate the portion of their property or payments that qualify for the credit, directly paralleling the 948 form’s process for delineating homestead boundaries and taxable value.

Form MO-PTS (Property Tax Credit for Senior Citizens), much like the 948 form, focuses on assisting a targeted demographic in receiving tax credits based on property taxes paid. The MO-PTS form specifically aids senior citizens, asking for similar property valuation and tax payment details. It echoes the 948 form's utility in calculating a specific percentage of property value and taxes that qualify for credit, but it is tailored towards the financial relief of seniors, showcasing a parallel in function and structural design aimed at mitigating tax burdens.

Form MO-SSC (Public Safety Officer Surviving Spouse Credit) shares a foundational similarity with the 948 Missouri form in its purpose of providing tax credits, albeit for a specialized group. Both documents require certification from a local assessor to verify property value and the corresponding tax credit percentage. The SSC form specifically seeks to benefit the surviving spouses of public safety officers by offering a tax credit on their homestead, reflecting the 948 form’s approach to determining eligible property tax credit amounts but directed towards a distinct beneficiary group.

Dos and Don'ts

When filling out the Missouri Form 948, it is critical to adhere to specific dos and don'ts to ensure the process is completed accurately and efficiently. Below are guidelines to assist individuals in navigating this form:

Things You Should Do:

  • Ensure all personal information is accurate, including last names, first names, initial, and social security numbers for both you and your spouse, if applicable.

  • Double-check the address, city, state, and zip code to prevent any processing delays due to incorrect information.

  • Consult with the county assessor to accurately determine the assessed valuation of your dwelling and the surrounding land up to five (5) acres, as this directly impacts the tax credit calculation.

  • Calculate the percentage of tax allocated to the homestead by dividing the total valuation of the homestead by the total assessed valuation on the single tax receipt, as detailed in sections of the form.

  • Understand the specific conditions for mobile homes and ensure the correct tax percentage is applied by following the assessor’s calculation for the mobile home's valuation against the total valuation of all personal property.

  • Sign and date the form once all sections have been accurately completed and reviewed.

  • Keep a copy of the completed form and any related documents for your records.

Things You Shouldn't Do:

  • Do not estimate the values and percentages. Use precise figures provided by the county assessor to fill out the form.

  • Avoid leaving sections incomplete. If a section does not apply, make sure to indicate this appropriately.

  • Do not include tax paid on properties exceeding five (5) acres for the homestead credit or mix up personal property taxes with homestead tax allocations.

  • Resist the urge to just transfer amounts from your tax receipt without performing the necessary calculations as required for the form.

  • Do not ignore the assessor’s certification section. This part is crucial for the validation of the form by the Missouri Department of Revenue.

  • Do not send the form without ensuring all calculations are correct and all required signatures are in place.

  • Avoid waiting until the last minute to fill out the form to prevent any rushed mistakes or missing the submission deadline.

By following these guidelines, individuals can navigate the complexities of Form 948 with greater ease and accuracy, ensuring they receive the appropriate tax credits without unnecessary delays.

Misconceptions

Understanding the 948 Missouri form can be challenging, and it is common to encounter misconceptions about it. Here, the nuances of the form are explained to provide clarity.

  • Misconception #1: Any real estate tax can be claimed. Many believe that all real estate taxes paid can be claimed using the 948 Missouri form. However, it specifically allows claims only for taxes paid on a homestead dwelling and the surrounding land up to five acres. Taxes on additional acreage or different types of property, like farmlands or commercial properties, cannot be included.

  • Misconception #2: The form is only for homeowners. It’s a common misunderstanding that only homeowners can benefit from filing this form. Mobile home owners can also utilize this form to claim a tax credit, provided the tax is shown on their personal property tax receipt, and the calculation is made to determine the eligible amount.

  • Misconception #3: The assessor’s role is negligible. Some might underestimate the role of the county assessor in the process. The county assessor's certification is crucial for determining the appropriate percentage of tax that can be claimed. Without this, the application might not be processed correctly, leading to potential disqualification or reduction of the claimed tax credit.

  • Misconception #4: Submission of the form guarantees a tax credit. Completing and submitting the form does not automatically qualify someone for a tax credit. The entire situation, including total taxes paid, tax on eligible homestead, and compliance with specific conditions set by Missouri law, determines eligibility and the amount of the credit.

  • Misconception #5: Forms must be completed in paper format. While traditional paper submissions are common, the form and accompanying documentation can often be submitted in alternative accessible formats upon request. This flexibility helps ensure that all eligible individuals can apply, regardless of their circumstances or disabilities.

Understanding these nuances helps in accurately completing and submitting the 948 Missouri form, ensuring that eligible claimants receive the tax credits they're entitled to.

Key takeaways

Filling out and using the Missouri Form 948 is an essential step for residents looking to claim Property Tax Credit or Public Safety Officer Surviving Spouse Credit. Understanding this form ensures you claim the correct amount, maximizing your potential benefits. Here are eight key takeaways to guide you through the process:

  • The Form 948 should be attached to either Form MO-PTC, Form MO-PTS, or Form MO-SSC, depending on the type of tax credit you're applying for.
  • It's specifically designed to help determine the portion of real estate or personal property tax that can be claimed for a homestead or mobile home.
  • If your homestead includes more than five acres, the Form 948 requires the county assessor to calculate the percentage of your tax that is attributable to the allowable homestead area.
  • For mobile homes, the form is used to determine what percentage of your personal property tax is applicable to the mobile home itself, excluding other personal properties like automobiles.
  • Correctly calculating the assessed valuations and tax percentages ensures that you claim the appropriate amount on your Missouri Property Tax Credit or Public Safety Officer Surviving Spouse Credit forms.
  • An Assessor's Certification section must be completed and signed by the county assessor, verifying the accuracy of the information provided.
  • Questions regarding the methodology of calculating the appropriate tax claim amounts are addressed in the Frequently Asked Questions section, providing clarity on why you can't include certain properties or taxes.
  • Accessibility accommodations are available upon request for those who need the form in alternative formats, ensuring inclusivity for all Missouri residents.

Understanding the nuances of the Form 948 can significantly affect your property tax credit or surviving spouse credit claims. Therefore, it's beneficial for residents to familiarize themselves with the form's requirements and work with their county assessor to complete it accurately. This collaborative process not only helps streamline your tax filing but also ensures you receive the credits to which you're entitled.

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