Skip Navigation

The U.S. Department of Energy and the North Carolina Solar Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in the summer of 2014. Staff are currently working hard on the new DSIRE and are unfortunately only able to make minimal updates to the DSIRE website at this time. We apologize for any inconvenience and thank you for using DSIRE.

US Department Energy Efficiency and Renewable Energy
IREC North Carolina Solar Center
Home Glossary Links FAQs Contact About Twitter    Facebook
Missouri

Missouri

Incentives/Policies for Energy Efficiency

Printable Version
Tax Deduction for Home Energy Audits and Energy Efficiency Improvements   

Last DSIRE Review: 12/03/2012
Program Overview:
State: Missouri
Incentive Type: Personal Deduction
Eligible Efficiency Technologies: Custom/Others pending approval, Unspecified Technologies, Energy Audits; The Home Energy Audit must be performed before efficiency improvements are made.
Applicable Sectors: Residential
Amount:100% of the cost of eligible improvements
Maximum Incentive:$1,000 per return; $2,000 cumulatively per taxpayer
Start Date:01/01/2009
Expiration Date:12/31/2013
Web Site: http://www.dnr.mo.gov/energy/residential/homeenergyaudits.htm
Authority 1:
Date Enacted:
Date Effective:
Expiration Date:
R.S. Mo. ยง 143.121(8)
07/10/2008
01/01/2009
12/31/2013
Summary:

In July 2008, Missouri enacted legislation allowing homeowners to take an income tax deduction of the cost of home energy audits and associated energy efficiency improvements. The tax deduction is valid for expenses incurred on or after January 1, 2009. Any deduction shall be claimed for the tax year in which the qualified home energy audit was conducted or in which the implementation of the recommended energy efficiency improvements occurred.

The deduction has a $1,000 annual limit per individual (or per joint taxpayer return) and a $2,000 cumulative limit per individual or joint taxpayer. A taxpayer may not take a deduction for work that received any type of incentive or rebate through the state or through a utility-sponsored program. This tax incentive will expire on December 31, 2013.

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 web site contains a directory of certified auditors, instructions for becoming a certified auditor for the purpose of this incentive, and a link to Missouri Department of Revenue Form MO-HEA used to claim the deduction.


 
Contact:
  Personal Income Tax
Missouri Department of Revenue
P.O. Box 2200
Jefferson City , MO 65105-2200
Phone: (573) 751-3505
Fax: (573) 751-2195
E-Mail: income@dor.mo.gov
Web Site: http://dor.mo.gov/tax/personal/individual/
NCSU - home
Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.