Division of Energy
Home Energy Audits - Missouri Personal Income Tax Deduction for Home Energy Audits
Senate Bill 1181, passed by the General Assembly and signed into law in 2008, includes a Missouri personal income tax deduction for qualified home energy audits and the recommendations of those audits, beginning with the 2009 tax year.
Any taxpayer who paid an individual certified by the Department of Natural Resources 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 maximum yearly subtraction may not exceed $1,000, for a single taxpayer or a married couple filing a combined return. For all years in which you incur expenses, the maximum total subtraction you may claim is $2,000.To qualify for the deduction, you must have incurred expenses in the year you are filing a claim, and the expenses incurred must not have been excluded from your federal adjusted gross income or reimbursed through any other state or federal program.
Please use the directories below to locate an auditor in your area.
The department has certification requirements and guidelines for energy auditors and is accepting applications from Missouri individuals who want to be qualified to conduct audits under this new program. Certification of home energy auditors was included in the new law to help insure that residents are getting the most up-to-date advice and financially beneficial recommendations on methods to reduce their energy consumption.
Home energy auditors may qualify for Missouri certification in any of the following avenues:
- Successful completion of a training program leading to certification from the following:
- Building Performance Institute (BPI) as a Certified Building Analyst.
- Residential Energy Network (RESNET) as a Certified Rater.
- OR certification through other DNR approved programs.
- See more information and application forms for auditor certification below.
Upcoming Training Classes
- Upcoming Missouri Energy-Efficiency Training Classes (Updated June, 2012)
Factsheet and Guidance Documents
- Missouri Home Energy Auditor Certification, Fact Sheet--PUB2292 (11/10)
- Program Guidance for Missouri Home Energy Auditor Certification (11/10)
- Health and Safety Information for Missouri Home Energy Auditors (11/10)
Application Forms and Instructions
- Missouri Certified Home Energy Auditor 780-2011 Auditor Application (DNR approved programs), Form--MO 780-2011 and Instructions (11/08)
- Missouri Certified Home Energy Auditor Application (Training institution), Form--MO 780-2013 and Instructions (11/10)
The department has changed all fill-in forms to PDF fill-in. You will be able to save and reuse these PDF forms. However, you will need Adobe Acrobat Reader 7 or higher to save the PDF fill-in form. Also, at this time the department does not accept digital signatures. If your Acrobat Reader prompts you to use one, we ask that you don't.