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Missouri home energy audit tax deduction closed

Administered by the Missouri Department of Revenue, for audits by auditors certified by the Department of Natural Resources.

Missouri's income tax deduction for a certified home energy audit, and for the upgrades it recommended, expired on 31 December 2020. It allowed up to $1,000 a year for a single filer or $2,000 on a combined return. Missouri's 2025 tax forms have no line for it, although the 2018 claim form is still on the Department of Revenue's site.

source · verified 3 October 2026 · amounts in US dollars

What it pays

What the deduction allowed before it expired
Filing statusYearly limit
Single filer$1,000
Combined return$2,000

The deduction covered 100% of the cost of the audit and of carrying out the auditor's recommendations, up to the limit. Work that received any state or utility rebate never qualified. None of this applies to work done after 2020.

Who is eligible

status
Expired. Section 143.121 of Missouri's statutes: 'The provisions of subsection 8 of this section shall expire on December 31, 2020.'
the old form
Form MO-HEA, revised December 2018, still downloadable; it told filers to carry the amount to line 14 of Form MO-A.
2025 forms
Line 14 of the 2025 Form MO-A is now the Missouri depreciation adjustment. There is no home energy audit line.
auditors
The Department of Natural Resources still lists certified home energy auditors and held a meeting in March 2024 on rules for certifying them.

Where the application goes

Nothing to claim for work done after 2020. For upgrades now, see your utility's programs on the Missouri page.

Where the application goes
If this is youApply here
Statute (section 143.121)revisor.mo.gov
Old form MO-HEAdor.mo.gov
2025 Form MO-Ador.mo.gov

The thing most pages get wrong

The Department of Revenue still posts form MO-HEA, which describes the deduction in the present tense: a taxpayer 'may deduct 100 percent of the costs incurred for the audit'. The statute that created it says it 'shall expire on December 31, 2020', and the 2025 Form MO-A has no line for it. The form you can still download does not bring it back.

It never stacked with rebates

Even while it ran, the law barred the deduction for any work that received a rebate or incentive from a state program or from an electric, gas, co-op or municipal utility.

What Missouri has instead

We found no current Missouri tax credit or deduction for home efficiency or solar. The money comes from utility programs, from weatherization for lower incomes, and, eventually, from the federal rebates that have not launched.