Earnings Tax

The Earnings Tax Department is responsible for collecting payroll and earnings taxes for the City of St. Louis. Some of these taxes are due monthly, while others are due quarterly or annually.

Definition

The earning tax is a one percent earnings tax collected from

  • Residents of the City of St. Louis, regardless of the location of their employer.
  • Employees of businesses located within the City of St. Louis, regardless of the city they live in.

Impact

The funds collected from the earnings tax are distributed to the City of St. Louis in the following ways:

  • Earnings tax makes up 36% of the general revenue for our city.
  • Earnings tax revenue provides critical resources for our city – street repair, fire and police services, lighting, forestry, neighborhood stabilization services and more.
  • Earnings tax revenue ensures that important city services are maintained - sporting events, parks, museums, and the Arch.

Department

The Earnings Tax Department is the largest department in the Collector of Revenue Office and is responsible for collecting all payroll and earnings taxes due to the City of St. Louis. Some of these taxes are due monthly, others quarterly and others annually. 

Details on the City's earnings tax can be found on the Collector of Revenue's external website

Due Dates

Forms

A full list of earnings tax forms and related information are available on the external Collector of Revenue website.

E-1 Form (Fillable)
Form E-1 is a tax return used by a resident individual taxpayer or a non-resident working in the City of St. Louis to file and pay the earnings tax due not withheld by the employer.

E-11 Form
Form E-11 is a voluntary payment voucher used to make a pre-payment on individual and business earnings tax accounts.

E-1CR Form (Fillable)
Supplemental form to be filed along with Form E-1 for St. Louis residents who paid income taxes to another state or political subdivision

E-1R Form (Fillable)
Form E-1R is a tax return used by a non-resident of St. Louis to request a refund of tax withheld based on the fact that the employee had whole days worked out of the city. The number of days worked out of the city must be verified by the employer.

E-1RV Form (Fillable)
Supplemental form to be filed along with E-1R for St. Louis non-residents requesting a refund for whole workdays outside the city.

E-234 Form (Fillable)
Form E-234 is a business tax return to report and pay the earnings tax of 1% due. An individual who performs work services on a contract basis, a self-employed individual, or a sole proprietor file as a Type E-2 return. Partnerships file a Type E-3 return. Incorporated businesses file a Type E-4 return.

E-5 Form (Fillable)
Form E-5 is a notice to cancel the Earnings Tax account due to closure, sale of the business, or termination of activities within the City of St. Louis.

E-6 Form (Fillable)
Form E-6 is an informational disbursement report used by Not-For-Profit organizations only to identify certain payments not reported on W-2's. Federal Form 1099-MISC can be substituted for the E-6 to report payments of $1000 or more.

E-8 Form (Fillable)
Form E-8 is a notice to request an extension of time to file a business return. The business taxpayer is approved for a six-month extension of time when no tax delinquency exists.

E-9 Form (Fillable)
Form E-9 is an application card to establish an account with the Earnings Tax Department. This form is issued by the Collector of Revenue and is required before the business can begin operation within the City of St. Louis.

P-10/W-10 Forms (Fillable)
Form P-10 is a quarterly tax return to remit payroll expense tax of 1/2 of 1% (.005) of gross compensation paid to employees who are performing work or services in the City of St. Louis. Form W-10 is a quarterly tax return to remit 1% (.01) withholding for residents of the City of St. Louis, and non-residents who work in the City of St. Louis.

W-11 Form (Fillable)
Form W-11 is a tax return to remit monthly withholdings of $1500 or more. Resident businesses and non-resident businesses that have employees performing work or services in the City of St. Louis use this form.

W-3 Form (Fillable)
Form W-3 is a reconciliation of Form W-2 annual compensation and Form W-10 tax withholdings.

Zip Code Directory
Zip codes for streets partially within the city of St. Louis

Contact Information

Email: earningstaxcor@stlouis-mo.gov

Phone: (314) 622-3291
Fax: (314) 622-4847

Hours:
Monday-Friday 8:00 AM – 5:00 PM

Address:
1200 Market Street , City Hall, Room 410
St. Louis, Missouri 63103

Map for the above address
Get directions to this address

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