Form Mo-1040 - Individual Income Tax Return - Long Form

2014

MISSOURI DEPARTMENT OF REVENUE

FORM

HOME ENERGY AUDIT EXPENSE

MO-HEA

NAME OF TAXPAYER

ADDRESS

CITY

STATE

ZIP

QUALIFICATIONS

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.

INSTRUCTIONS - IN THE SPACES PROVIDED BELOW:

• Report the name of the auditor who conducted the audit

• Enter the total amount paid to implement the energy efficiency recommendations on Line B

• Report the auditor’s certification number

• Enter the total amount paid for the audit and any implemented recommendations on Line C

• Summarize each of the auditor’s recommendations

• Attach applicable receipts

• Enter the amount paid for the audit on Line A

• Attach completed MO-HEA and receipts to Form MO-1040

NAME OF AUDITOR

AUDITOR CERTIFICATION NUMBER

SUMMARY OF RECOMMENDATIONS

A. Amount paid for audit .....................................................................................................................................................

B. Amount paid to implement recommendations ...............................................................................................................

C. Total Paid - Add Lines A and B and enter here. Enter on Line C or $1,000, whichever is less, on Line 13 of

Form MO-A. If you are filing a combined return, you may split the amount reported on Line 13 between both

taxpayers (not to exceed $2,000) ...................................................................................................................................

D. Enter $1,000 if a single filer or $2,000 if filing a combined return ..................................................................................

E. Amount from Line C or Line D, whichever is less. Enter here and on Form MO-A, Line 13

If you are filing a combined return, you may split the amount reported on Line 13 between both spouses ...................

Form MO-HEA (Revised 12-2014)

2014 TAX CHART

If Missouri taxable income from Form MO-1040, Line 24, is less than $9,000, use the chart to figure tax;

if more than $9,000, use worksheet below or use the online tax calculator at

If the Missouri taxable income is:

The tax is:

$0 to $99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0

At least $100 but not over $1,000 . . . . . . . . . . 1½% of the Missouri taxable income

FIGURING TAX

Over $1,000 but not over $2,000 . . . . . . . . . . . $15 plus 2% of excess over $1,000

ON $9,000 OR LESS

Over $2,000 but not over $3,000 . . . . . . . . . . . $35 plus 2½% of excess over $2,000

Over $3,000 but not over $4,000 . . . . . . . . . . . $60 plus 3% of excess over $3,000

Example: If Line 24 is $3,090, the tax

would be computed as follows: $60 +

Over $4,000 but not over $5,000 . . . . . . . . . . . $90 plus 3½% of excess over $4,000

$2.70 (3% of $90) = $62.70. The whole

Over $5,000 but not over $6,000 . . . . . . . . . . . $125 plus 4% of excess over $5,000

dollar amount to enter on Line 25 would

be $63.

Over $6,000 but not over $7,000 . . . . . . . . . . . $165 plus 4½% of excess over $6,000

Over $7,000 but not over $8,000 . . . . . . . . . . . $210 plus 5% of excess over $7,000

Over $8,000 but not over $9,000 . . . . . . . . . . . $260 plus 5½% of excess over $8,000

Over $9,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . $315 plus 6% of excess over $9,000

Yourself

Spouse

Example

If more than $9,000,

$ _______________

tax is $315 PLUS

Missouri taxable income (Line 24) .......

$ 12,000

6% of excess over

Subtract $9,000 ................................

– $

9,000

– $

9,000

– $ 9,000

$9,000.

= $ _______________

Difference .........................................

= $ 3,000

Round to nearest

Multiply by 6%...................................

whole dollar and

= $ _______________

Tax on income over $9,000

enter on Form

= $

180

Add $315 (tax on first $9,000) ..........

+ $

315

+ $

315

MO-1040, Line 25.

+ $

315

TOTAL MISSOURI TAX ...................

= $ _______________

= $

495

A separate tax must be computed for you and your spouse.

Form Mo-1040 - Individual Income Tax Return - Long Form - 2014 Page 25

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