Home Energy Audits: Missouri Personal Income Tax Deduction

Interested in making energy-efficiency upgrades and improvements to your home? You may qualify for a deduction on your Missouri personal income taxes.

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. SB 601 passed in 2014 extended this tax deduction through Dec. 31, 2020.

A Home Energy Audit must be performed before implementation of energy efficiency upgrades to be eligible for the tax deduction.

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 maximum subtraction may not exceed $1,000 per year, for an individual taxpayer or $2,000 per year for taxpayers filing combined returns. 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 utility energy program.

Please use the directories below to locate an auditor in your area.

Auditor Certification

The department has certification requirements and guidelines for energy auditors to help insure that residents and businesses are getting the most up-to-date advice and financially beneficial recommendations on methods to reduce their energy consumption. To qualify for the personal income tax deduction authorized in Section 143.121.8 and Section 640.153, RSMo (described above), home energy auditors conducting residential home energy audits must be certified by the department for purposes of qualifying for the home energy audit deduction.

Missouri’s Property Assessed Clean Energy (PACE) law (Section 67.2820.4, RSMo) allows clean energy development boards to require an initial residential or commercial energy audit conducted by an appropriately qualified (requirements detailed below) home energy auditor certified by the department as a prerequisite to project financing through a PACE program. The department is accepting applications from Missouri individuals who want to be qualified to conduct energy audits under these programs.

An energy professional may be certified as a Missouri Home Energy Auditor in any of the following avenues:

To perform a home energy audit, the applicant needs to successfully complete at least one of the training programs leading to certification from the following:

  • Building Performance Institute (BPI) as a Certified Building Analyst, a Certified Energy Auditor, or as a Quality Control Inspector.
  • Residential Energy Network (RESNET) as a Certified Rater.
  • OR certification through other DNR approved programs.

To perform a commercial building energy audit, the applicant must be a licensed Professional Engineer in Missouri with building energy efficiency experience. The applicant should also have at least one of the following certifications:

See more information and application forms for auditor certification below.

Weatherization Network Training Providers

Fact Sheet and Guidance Documents

Application Forms and Instructions

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.

Green Building Registry™ 

As a certified Home Energy Auditor, you will be eligible to participate in the Green Building Registry™.