Fillable Form Mo-Hea - Home Energy Audit Expense

Form Mo-Hea - Home Energy Audit Expense - 2014

Download a blank fillable Form Mo-Hea - Home Energy Audit Expense - 2014 in PDF format just by clicking the "DOWNLOAD PDF" button.

Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.

Complete Form Mo-Hea - Home Energy Audit Expense - 2014 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.

Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.

Reset Form

Print 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)