Maternity Home Tax Credit

What is the Maternity Home Tax Credit?

By donating cash, stock, bonds, real property or other marketable securities to a qualified maternity home, Missouri taxpayers:

What is a qualified maternity home?

Qualified maternity homes meet the following requirements:

How does maternity home become a qualified agency?

To qualify, each year the maternity home submits:

Where are qualified maternity homes located?

Qualified Maternity Homes contact information

What role does Department of Social Services' (DSS) play for this tax credit?

Department of Social Services (DSS) administers the tax credit.

Who can claim this tax credit?

The amount of the claimed tax credit may not exceed the amount of the taxpayer’s state income tax liability for the year the credit is being claimed and can not exceed fifty thousand dollars ($50,000) per taxable year.

Any tax credit that cannot be claimed in the tax year associated with the contribution may be carried forward and used against a taxpayer’s state tax liability for four consecutive years until the full credit has been claimed or until the carry over period expires, whichever is sooner.

How does the credit work?

Note: DSS issues tax credits in the order applications are received.

How are tax credits redistributed?

Important Maternity Home Tax Credit Links:

To learn more about maternity home eligibility, contact the Department of Social Services at 573-751-7533 (M-F, 8:00-5:00)

To learn more about claiming the tax credit, contact the Department of Revenue:

E-mail: income@dor.mo.gov
Phone: 573-522-6864 (for individual tax)
Phone: 573-751-4541 (for business tax)