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Missouri Home Energy Audit Expense
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Extracted from PDF file 2021-missouri-form-mo-hea.pdf, last modified December 2021Home Energy Audit Expense
Reset Form Print Form Department Use Only Form (MM/DD/YY) 2021 Individual Income Tax Adjustments MO-A Attach to Form MO‑1040. Attach your federal return. See information beginning on page 12 to assist you in completing this form. Social Security Number Name - Spouse’s Social Security Number - - First Name M.I. Last Name Suffix Spouse’s First Name M.I. Spouse’s Last Name Suffix Additions Yourself (Y) 1. Interest on state and local obligations other than Missouri source . . . 2. Partnership Fiduciary S Corporation 1Y Spouse (S) . Business Interest Net Operating Loss (Carryback/Carryforward) Part 1 - Missouri Modifications to Federal Adjusted Gross Income - 00 1S . 00 *21340010001* 21340010001 Other (description) 3. Nonqualified distribution received from a qualified 529 plan not used for qualified expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2Y . 00 2S . 00 3Y . 00 3S . 00 4. Food Pantry contributions included on Federal Schedule A . . . . . . . . 4Y . 00 4S . 00 5. Nonresident Property Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. Nonqualified distribution received from a qualified Achieving a Better Life Experience Program (ABLE) not used for qualified expenses . . . . 7. Total Additions - Add Lines 1 through 6. Enter here and on Form MO-1040, Line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 6Y . 00 6S . 00 7Y . 00 7S . 00 8. Interest from exempt federal obligations included in federal adjusted gross income - Attach a detailed list or all Federal Form(s) 1099 . . . . . 8Y . 00 8S . 00 9. Any state income tax refund included in federal adjusted gross income. 9Y . 00 9S . 00 10. Military Retirement Benefits (see Instructions on page 14) . . . . . . . . . . . 10Y . 00 10S . 00 Subtractions 11. Partnership Fiduciary Combat Pay Build America and Recovery Zone Bond Interest Net Operating Loss S Corporation Railroad Retirement Benefits Military (nonresident) MO Public-Private Transportation Act Business Interest 11Y . 00 11S . 00 12. Exempt contributions made to a qualified 529 plan . . . . . . . . . . . . . . . 12Y . 00 12S . 00 13. Qualified Health Insurance Premiums - Attach the Qualified Health Insurance Premiums Worksheet (Form 5695) and supporting documentation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Y . 00 13S . 00 Other (description) For Privacy Notice, see instructions. MO-A Page 1 14. Missouri depreciation adjustment (Section 143.121, RSMo.) Part 1 Continued Sold or disposed property previously taken as addition modification 14Y 15. Exempt contributions made to a qualified Achieving a Better Life Experience Program (ABLE) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16. Agriculture Disaster Relief . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17. Business Income Deduction – see worksheet on page 16 . . . . . . . . . . 00 14S . 00 15Y . 00 15S . 00 16Y . 00 16S . 00 17Y . 00 17S . 00 18Y . 00 18S . 00 18. Total Subtractions - Add Lines 8 through 17. Enter here and on Form MO-1040, Line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complete this section only if you itemize deductions on your federal return. Attach your Federal Form 1040 (pages 1 and 2) and Federal Schedule A. Part 2 - Missouri Itemized Deductions 1. Total federal itemized deductions from Federal Form 1040 or Federal Form 1040-SR, Line 12a . . . . . . . . . . 1 . 00 2. 2021 Social security tax - (Yourself). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . 00 3. 2021 Social security tax - (Spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. 2021 Railroad retirement tax - Tier I and Tier II (Yourself) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. 2021 Railroad retirement tax - Tier I and Tier II (Spouse) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 6. 2021 Medicare tax - Yourself and Spouse (see instructions on page 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. 2021 Self-employment tax (see instructions on page 16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8. Total - Add Lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. State and local income taxes from Federal Schedule A, Line 5 or enter . 9 $0 if completing worksheet below . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 00 8 . 00 11. Net state income taxes - Subtract Line 10 from Line 9 or enter Line 7 from worksheet below . . . . . . . . . . . . . 11 . 00 12. Missouri Itemized Deductions - Subtract Line 11 from Line 8. Enter here and on Form MO-1040, Line 14 . . . 12 . 00 Part 2 Worksheet - Net State Income Taxes, Line 11 10. Earnings taxes included in Line 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 00 Complete this worksheet only if your total state and local taxes included in your federal itemized deductions (Federal Schedule A, Line 5d) exceeds $10,000 (or $5,000 for married filing separate filers). 1. Enter the sum of your state and local taxes on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. State and local income taxes from Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . 2 . 00 3. Earnings taxes included on Federal Form 1040 or Federal Form 1040-SR, Schedule A, Line 5a. . . . . . . . . 3 . 00 4. Subtract Line 3 from Line 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Divide Line 4 by Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 % 6. Enter $10,000 ($5,000 if married filing separately). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . 00 7. Multiply Line 6 by percentage on Line 5. Enter here and on Missouri Itemized Deductions, . . . . . . . . . Line 11, above. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 *21340020001* 21340020001 MO-A Page 2 Part 3 - Pension and Social Security/Social Security Disability Part 3 - Section A Public Pension Calculation - Pensions received from any federal, state, or local government. 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . . . 2 . 00 3. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. Select the appropriate filing status and enter amount on Line 4. • Married Filing Combined (joint federal) - $100,000 • Single, Head of Household, Married Filing Separate, and Qualifying Widow(er) - $85,000 . . . . . . . . . . . . 4 . 00 5. Subtract Line 4 from Line 3 and enter on Line 5. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . 5 . 00 6. Taxable pension for each spouse from public sources from Federal Form 1040 or Federal Form 1040-SR, Line 5b . . . . . . . . . . . . . . . . . 6Y . 00 6S . 00 7. Amount from Line 6 or $39,365 (maximum social security benefit), whichever is less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Y . 00 7S . 00 8. If you received taxable social security, complete Form MO-A, Lines 1 through 8 of Section C, and enter the amount(s) from Line(s) 6Y and 6S. See instructions if Line 3 of Section C is more than $0 . . . . . 8Y . 00 8S . 00 9. Subtract Line 8 from Line 7. If Line 8 is greater than Line 7, enter $0. . 9Y . 00 9S . 00 10. Add amounts on Lines 9Y and 9S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 . 00 11. Total public pension, subtract Line 5 from Line 10. If Line 5 is greater than Line 10, enter $0 . . . . . . . . . . . . . 11 . 00 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2. Taxable social security benefits from Federal Form 1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . . . 2 . 00 3. Subtract Line 2 from Line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 00 4. Select the appropriate filing status and enter the amount on Line 4. • Married Filing Combined (joint federal) - $32,000 • Single, Head of Household, and Qualifying Widow(er) - $25,000 • Married Filing Separate - $16,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . 00 5. Subtract Line 4 from Line 3. If Line 4 is greater than Line 3, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . 00 Part 3 - Section B Private Pension Calculation - Annuities, pensions, IRAs, and 401(k) plans funded by a private source. 6. Taxable pension for each spouse from private sources from Federal Form 1040 or Federal Form 1040-SR, Line 4b and 5b . . . . . 6Y . 00 6S . 00 7. Amounts from Line 6Y and 6S or $6,000, whichever is less . . . . . . . . 7Y . 00 7S . 00 8. Add Lines 7Y and 7S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00 9. Total private pension, subtract Line 5 from Line 8. If Line 5 is greater than Line 8, enter $0 . . . . . . . . . . . . . . 9 . 00 *21340030001* 21340030001 MO-A Page 3 Social Security or Social Security Disability Calculation - To be eligible for social security deduction you must be 62 years of age by December 31 and have selected the 62 and older box on page 1 of Form MO-1040. Age limit does not apply to social security disability deduction. 1. Missouri adjusted gross income from Form MO-1040, Line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . 00 2 . 00 3 . 00 2. Select the appropriate filing status and enter the amount on Line 2. • Married Filing Combined (joint federal) - $100,000 Part 3 - Section D Part 3 - Section C • Single, Head of Household, Married Filing Separate, and Qualifying Widow(er) - $85,000 . . . . . . . . . . . . 3. Subtract Line 2 from Line 1 and enter on Line 3. If Line 2 is greater than Line 1, enter $0 . . . . . . . . . . . . . . . . 4. Taxable social security benefits for each spouse from Federal Form1040 or Federal Form 1040-SR, Line 6b . . . . . . . . . . . 4Y . 00 4S . 00 5. Taxable social security disability benefits for each spouse from Federal Form 1040 or 1040-SR, Line 6b . . . . . . . . . . . . . . . . . . . . . . . 5Y . 00 5S . 00 6. Amount from Line(s) 4Y or 5Y, and 4S or 5S . . . . . . . . . . . . . . . . . . . 6Y . 00 6S . 00 7. Add Lines 6Y and 6S . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 . 00 8. Total social security/social security disability, subtract Line 3 from Line 7. If Line 3 is greater than Line 7, enter $0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 . 00 . 00 Total Pension and Social Security/Social Security Disability Add Line 11 (Section A), Line 9 (Section B), and Line 8 (Section C) from Form MO-A. Enter total amount here and on Form MO-1040, Line 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Note: Beginning with tax year 2021, there is no longer a calculation for computing a military pension exemption since 100% of military retirement benefits can be subtracted from federal adjusted gross income. (The military retirement benefits must be included on your federal return, Line 5b). Please use MO-A, Part 1, Line 10 to claim your military subtraction. *21340040001* 21340040001 Ever served on active duty in the United States Armed Forces? Attach to Form MO‑1040. Attach your federal return. Instructions for Part 2 and 3 begin on page 16. If yes, visit dor.mo.gov/military/ to see the services and benefits we offer to all eligible military individuals. A list of all state agency resources and benefits can be found at veteranbenefits.mo.gov/state-benefits/. MO-A Page 4 (Revised 12-2021)
Form MO-A - 2021 Individual Income Tax Adjustments
More about the Missouri Form MO-HEA Individual Income Tax
Any taxpayer who paid an individual certified by the Division of Energy to complete a home energy audit may deduct 100% 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 reimbursed through any other state or federal program.
We last updated the Home Energy Audit Expense in April 2022, and the latest form we have available is for tax year 2021. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Missouri Department of Revenue. You can print other Missouri tax forms here.
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TaxFormFinder has an additional 61 Missouri income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form MO-1040 | Individual Income Tax Return |
| Form MO-PTC | Property Tax Credit Claim |
| Form MO-1040A | Single/Married with One Income Tax Return |
| Form MO-1040ES | Estimated Tax Declaration for Individuals |
| Form MO-CRP | Certification of Rent Paid |
View all 62 Missouri Income Tax Forms
Form Sources:
Missouri usually releases forms for the current tax year between January and April. We last updated Missouri Form MO-HEA from the Department of Revenue in April 2022.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Missouri Form MO-HEA
We have a total of eleven past-year versions of Form MO-HEA in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2021 Form MO-HEA
Form MO-A - 2021 Individual Income Tax Adjustments
2020 Form MO-HEA
Form MO-HEA - 2018 Home Energy Audit Expense
2019 Form MO-HEA
Form MO-HEA - 2018 Home Energy Audit Expense
2018 Form MO-HEA
Form MO-HEA - 2018 Home Energy Audit Expense
2017 Form MO-HEA
MO-HEA 2017 Home Energy Audit Expense
2016 Form MO-HEA
MO-HEA Home Energy Audit Expense
2015 Form MO-HEA
MO-HEA Home Energy Audit Expense
2014 Form MO-HEA
MO-HEA
2013 Form MO-HEA
MO-HEA Home Energy Audit Expense
2012 Form MO-HEA
MO-HEA Home Energy Audit Expense
2011 Form MO-HEA
MO-HEA Home Energy Audit Expense
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