Individual Earnings Tax Information
Information about the individual earnings tax in the City of St. Louis, tax rates, due dates and more.
The one percent earnings tax is collected from:
- Residents of the City of St. Louis, regardless of the location of their employer.
- Employees of businesses located or performing work/services within the City of St. Louis, regardless of where they live.
The earnings tax became law in 1954. It is used to pay for general city services, like the police and fire departments, street repair, park maintenance and other essential city services.
Earnings Tax Residence Rules
Anyone with a permanent address in the City of St. Louis will be required to file on 100% of their earnings. College students who attend school outside the city but maintain a permanent address in the City of St. Louis are required to file on their earnings.
People who move to or from the City partway through the tax year are only liable for the wages earned while living or working in the City. The percentage of earnings taxes to be filed can be calculated using the non-residency deduction formula located on the back of the E-1 form.
If any portion of a day is worked within the City of St. Louis, that day is considered a day worked in the City.
Employees who work remotely from home should be treated as working at their original principal place of work.
It is the responsibility of each taxpayer to make sure their tax obligation is paid, including penalty and interest, regardless of whether or not the employer has withheld. There are various reasons and scenarios under which an employer may not withhold the Earnings Tax from an employee.
If you are unsure about your withholding status, you may contact our office at (314) 622-4403 with a copy of your W-2, or contact your employer.
Filing an Extension
The City of St. Louis does not allow individuals to file extensions on their earnings tax returns.
All taxes received after the filing deadline will be subject to a penalty of 5% of the amount of tax for each month, or fraction thereof (not to exceed 25%) plus interest at the rate of 1% per month or fraction thereof (12% per year), until the taxes are paid.
Filing for a Refund
To file for a refund on your individual earnings tax as a non-City resident, you will need to fill out Form E-1R.
If you are requesting a refund for whole days worked outside the city, you will also need to fill out Form E-1RV. The number of days worked out of the city must be verified by the employer.
Submit Form E-1R, and Form E-1RV if applicable, via mail, email or fax to:
Mail: Gregory F.X. Daly
1200 Market St. Room 410
St. Louis MO 63103
The Statute of Limitations for a refund request is one year from the original date when the return and taxes were due.
Earnings Tax Due Dates
|Type of Return||Due Date|
|Calendar Year||Form E-1||April 18|