How this calculator works
Residents of either city pay 1% of all their earned income, wherever the work is done. Nonresidents pay 1% only on pay for work physically performed inside the city.
Employers usually withhold 1% of all wages for anyone assigned to a city office. If you are a nonresident and worked some whole days outside the city, for example from home in the suburbs or across the state line in Kansas, the tax on those days can be refunded.
The refund uses days. Your taxable share is the days worked in the city divided by your total days worked. St. Louis uses a standard work year of 260 days. Kansas City counts only days actually worked, leaving out vacation, sick and holiday leave.
Only whole days count as outside the city. A day you start or finish at the city office is a city day. Your employer must confirm the days you claim, so keep a calendar or other records.
The calculator multiplies your W-2 box 1 wages by the taxable share and by 1%, then compares the result with the tax withheld in W-2 box 19. A positive difference is your estimated refund.
Worked example
Commuter from St. Louis County earning $70,000, working from home two days a week
- Days outside the city: 2 a week × 52 weeks = 104 of the 260 standard days, or 40%.
- Taxable wages: $70,000 × 60% = $42,000. Earnings tax owed: 1% = $420.
- Withheld by the employer: 1% of $70,000 = $700.
- Estimated refund: $700 − $420 = $280, claimed on St. Louis Form E-1R.
Questions people ask
Does St. Louis County have an earnings tax?
No. Only the City of St. Louis, which is separate from St. Louis County, levies the 1% earnings tax. Living in a county suburb such as Clayton or Kirkwood means you are a nonresident.
I live in Kansas and work in Kansas City, Missouri. Do I owe the tax?
Yes, on the days you work in Kansas City, Missouri. Days worked from your home in Kansas are not taxable, so you can claim a refund for them if your employer withheld 1% on all your wages.
Is the earnings tax going away?
Not soon. Missouri requires a public vote every five years, and voters in both cities renewed the tax on April 7, 2026. If a future vote fails, the tax would be phased out over ten years.
When is the deadline?
Individual returns and refund requests are due April 15 for the previous calendar year. St. Louis does not allow individual extensions; Kansas City has its own extension form, RD-112.
Sources
Last reviewed October 2, 2026