Form Mo-1040 - Booklet Missouri Individual Income Tax Long Form - 2011 Page 25
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442011
MISSOURI DEPARTMENT OF REVENUE
FORM
MO-HEA
HOME ENERGY AUDIT EXPENSE
NAME OF TAXPAYER
ADDRESS
CITY
STATE
ZIP
QUALIFICATIONS
Any taxpayer who paid an individual certified by the Department of Natural Resources 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 maximum yearly subtraction may not exceed $1,000,
for a single taxpayer or a married couple filing a combined return. The maximum total lifetime subtraction you may claim is $2,000. To qualify for the deduction,
you must have incurred expenses in the taxable year for which 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
• Attach applicable receipts
• Summarize each of the auditor’s recommendations
• Attach completed MO-HEA and receipts to Form MO-1040
• Enter the amount paid for the audit on Line A
NAME OF AUDITOR
AUDITOR CERTIFICATION NUMBER
SUMMARY OF RECOMMENDATIONS
1.
2.
3.
4.
5.
00
A.
A. Amount paid for audit ........................................................................................................................................
00
B. Amount paid to implement recommendations .................................................................................................
B.
C. Total Paid - Add Lines A and B and enter here. Enter Line C or $1,000, whichever is less, on Line 13 of Form
00
C.
MO-A. If you are filing a combined return, you may split the amount reported on Line 13 between both taxpayers .....
MO-HEA (12-2011)
2011 TAX TABLE
If Missouri taxable income from Form MO‑1040, Line 24, is less than $9,000, use the table to figure tax;
if more than $9,000, use worksheet below or use the online tax calculator at
If Line 24 is
If Line 24 is
If Line 24 is
If Line 24 is
If Line 24 is
If Line 24 is
But
But
But
But
But
But
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
At
less
Your
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
least
than
tax is
0
100
$ 0
1,500
1,600
$ 26
3,000
3,100
$ 62
4,500
4,600
$ 109
6,000
6,100
$ 167
7,500
7,600
$ 238
100
200
2
1,600
1,700
28
3,100
3,200
65
4,600
4,700
113
6,100
6,200
172
7,600
7,700
243
200
300
4
1,700
1,800
30
3,200
3,300
68
4,700
4,800
116
6,200
6,300
176
7,700
7,800
248
300
400
5
1,800
1,900
32
3,300
3,400
71
4,800
4,900
120
6,300
6,400
181
7,800
7,900
253
400
500
7
1,900
2,000
34
3,400
3,500
74
4,900
5,000
123
6,400
6,500
185
7,900
8,000
258
500
600
8
2,000
2,100
36
3,500
3,600
77
5,000
5,100
127
6,500
6,600
190
8,000
8,100
263
600
700
10
2,100
2,200
39
3,600
3,700
80
5,100
5,200
131
6,600
6,700
194
8,100
8,200
268
700
800
11
2,200
2,300
41
3,700
3,800
83
5,200
5,300
135
6,700
6,800
199
8,200
8,300
274
800
900
13
2,300
2,400
44
3,800
3,900
86
5,300
5,400
139
6,800
6,900
203
8,300
8,400
279
900
1,000
14
2,400
2,500
46
3,900
4,000
89
5,400
5,500
143
6,900
7,000
208
8,400
8,500
285
1,000
1,100
16
2,500
2,600
49
4,000
4,100
92
5,500
5,600
147
7,000
7,100
213
8,500
8,600
290
1,100
1,200
18
2,600
2,700
51
4,100
4,200
95
5,600
5,700
151
7,100
7,200
218
8,600
8,700
296
1,200
1,300
20
2,700
2,800
54
4,200
4,300
99
5,700
5,800
155
7,200
7,300
223
8,700
8,800
301
1,300
1,400
22
2,800
2,900
56
4,300
4,400
102
5,800
5,900
159
7,300
7,400
228
8,800
8,900
307
1,400
1,500
24
2,900
3,000
59
4,400
4,500
106
5,900
6,000
163
7,400
7,500
233
8,900
9,000
312
9,000
315
Yourself
Spouse
Example
If more than $9,000,
$ _______________
$ _______________
Missouri taxable income (Line 24) ...........
$ 12,000
tax is $315 PLUS 6% of
excess over $9,000.
Subtract $9,000 ....................................
– $
9,000
– $
9,000
– $ 9,000
Round to nearest whole
= $ _______________
= $ _______________
Difference .............................................
= $ 3,000
dollar and enter on Form
x
6%
x
6%
Multiply by 6%.......................................
x
6%
MO-1040, Page 2, Line 25.
Tax on income over $9,000 ..................
= $ _______________
= $ _______________
= $
180
+ $
315
+ $
315
Add $315 (tax on first $9,000) ..............
+ $
315
TOTAL MISSOURI TAX .......................
= $ _______________
= $ _______________
= $
495
A separate tax must be computed for you and your spouse.
25
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