Live in Illinois, work in Missouri
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,805 a year
Living in Illinois and working in Missouri, you'd pay about $4,805 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To MO | To IL | Total | If you worked in IL |
|---|---|---|---|---|
| $50,000 | $1,368 | $962 | $2,330 | $2,330 |
| $75,000 | $2,534 | $1,034 | $3,568 | $3,568 |
| $100,000 | $3,670 | $1,135 | $4,805 | $4,805 |
| $150,000 | $6,113 | $1,168 | $7,280 | $7,280 |
| $250,000 | $10,813 | $1,418 | $12,230 | $12,230 |
Single filer, all wages earned in Missouri, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Missouri tax. If Illinois's tax is higher, withhold the difference for Illinois too (or make estimated payments) to avoid an underpayment penalty.
- File the Missouri nonresident return first, then claim the credit for taxes paid to another state on your Illinois resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Missouri: Kansas City and St. Louis levy a 1% earnings tax on residents (all wages) and nonresidents (wages earned in the city) - relevant for KS and IL commuters.
Frequently asked questions
Do I pay Missouri income tax if I live in Illinois?
Yes. Missouri taxes wages earned there by nonresidents. On $100,000 that's about $3,670.
Do I have to file taxes in both Illinois and Missouri?
Usually yes: a nonresident return in Missouri and a resident return in Illinois, where you claim a credit for the tax paid to Missouri. File the Missouri return first.
Will I be taxed twice?
Not on the same state-level wages. Illinois credits the tax you pay Missouri, so your total is about $4,805 on $100,000, compared with $4,805 if you also worked in Illinois. Local city or county taxes may still apply.
Related
- Live in Missouri, work in Illinois
- Moving from Illinois to Missouri
- Moving from Missouri to Illinois
- Live in Illinois, work in Iowa
- Live in Illinois, work in Indiana
- Live in Illinois, work in Kentucky
- Live in Illinois, work in Wisconsin
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.