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Form (MM/DD/YY)
MO-HEA 2020 Home Energy Audit Expense
Social Security Number Spouse’s Social Security Number
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Taxpayer Name Spouse’s Name
Street Address
City State ZIP Code
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Any taxpayer who paid an individual certified by the Division of Energy to complete a home energy audit may deduct 100 percent of the costs
incurred for the audit and the implementation of any energy efficiency recommendations made by the auditor. The subtraction may not exceed
$1,000, for a single taxpayer or $2,000 for taxpayers filing combined returns. To qualify for the subtraction, you must have incurred expenses
in the taxable year you are filing a claim, and the expenses incurred must not have been excluded from your federal adjusted gross income or
Qualifications reimbursed through any other state or federal program.
In the spaces provided below: • Enter the total amount paid to implement the energy
• Report the name of the auditor who conducted the audit efficiency recommendations on Line B
• Report the auditor’s certification number • Attach applicable receipts
• Summarize each of the auditor’s recommendations • Attach completed MO-HEA and receipts
• Enter the amount paid for the audit on Line A to Form MO-1040
Instructions
Auditor Name Auditor Certification Number
Summary of Recommendations
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2
3
4
5
Auditor Summary
A. Amount paid for audit.............................................................. A . 00
B. Amount paid to implement recommendations ........................................... B . 00
C. Total Paid - Add Lines A and B and enter here .......................................... C 0 . 00
D. Enter $1,000 if a single filer or $2,000 if filing a combined return ............................ D . 00
E. Amount from Line C or Line D, whichever is less. Enter here and on Form MO-A, Line 14. If you are
filing a combined return, you may split the amount reported on Line 14 between both spouses..... E . 00
Taxation Division Form MO-HEA (Revised 12-2020)
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