Funding Limits:

• $1,500 tax credit per eligible Intern or Apprentice
• $9,000 maximum tax credit per year per eligible company
• $1 million program cap in tax credits per year

Program Criteria:
The total number of interns or apprentices employed for the tax year that the credit is claimed must exceed the average number of interns or apprentices employed over the previous 3 years.

Interns:
Must work a minimum of 60 hours per month for 2 consecutive months during the tax year for which the credit is claimed.

Must be enrolled in a public or private Missouri institution and have a minimum of at least 30 credit hours.

Apprentices:
Must be participating in a qualified US Department of Labor apprenticeship program and must have completed all of the following:

• One year in the apprenticeship program
• 144 hours of required technical instruction each year of the apprenticeship
• A minimum of 2,000 hours of on-the-job training throughout the entire apprenticeship

If the total amount of tax credits applied for in a year exceeds one million dollars, priority shall be given to applicants that have been in business for less than 5 years, with the remaining tax credits to be distributed based on the order in which the tax credits are claimed.

Tax credits issued through this program are not refundable and shall not be assigned, transferred, sold, or otherwise conveyed. Tax credits claimed may not be carried forward to any subsequent tax year.

All applicants should read and follow the program guidelines when applying.

Eligible Applicant Entities:

• Individual [Business Owner]
• Firm
• Partner in a firm
• Corporation
• Partnership
• Shareholder in an S corporation
• Member of a limited liability company

Eligible applicant entities are subject to the state income tax imposed under chapters 143, 147, 148, or 153, excluding the withholding tax imposed under sections 143.191 to 143.265, and that engages in business in the apprentice’s or intern’s chosen field of study.

1. Review the Intern and Apprentice Tax Credit Guidelines
2. Sign in or create an account in Submittable
3. Complete and submit the application between July 1 and November 15.
4. Applications will be reviewed for completeness and accuracy by Missouri One Start staff.

NOTE: All communications to applicants will occur through Submittable.

Link to Submittable

For assistance, please contact Missouri One Start via email or phone.

Available hours: M-F, 8am to 4:30pm.

Phone: 573-526-9239

To Email Us Click Here

Intern and Apprentice Tax Credit Guidelines

Tax Verification Form

E-Verify Registration and MOU

SOS Registration for Good Standings

MO ID Number

All applicants should read and follow the program guidelines when applying.