Statute:                                      § 141.121.8, RSMo.

Since 2008, Missouri has allowed homeowners to take a state income tax deduction for the cost of a home energy audit and related efficiency improvements. After expiring in 2013, in 2014 the General Assembly renewed the tax deduction through 2020. The deduction is limited to $1,000 per taxpayer filing individually, or $2,000 for taxpayers filing a joint return. A taxpayer may only claim the deduction if they have not already received an incentive for energy efficiency measures from the State or from a utility-sponsored program for that taxable year.

The home energy audit must be performed by a home energy auditor certified by the Missouri Department of Natural Resources before any efficiency improvements are performed in order for the improvements be eligible for the tax deduction. The program website contains a directory of certified auditors, instructions for becoming a certified auditor for the purpose of this incentive, factsheet and guidance documents, and Missouri Department of Revenue Form MO-HEA (used to claim the deduction).

Click here to find a MO-HEA Department of Revenue Form to apply for your energy efficiency state income tax deduction!