Live in Illinois, work in Missouri
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Illinois: Illinois Department of Revenue - Businesses (opens in new tab)
- Missouri: Department of Revenue - Business Tax (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Illinois, ordinary employee wages and all workdays physically in Missouri. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $4,805 a year
Modeled annual state income tax for living in Illinois and working in Missouri: about $4,805 on $100,000 of wages.
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Tax guide and official sources: live in Illinois, work in Missouri
Official agency starting points: Illinois tax agency (opens in new tab) · Missouri tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Missouri work state | Illinois home state |
|---|---|---|
| Tax before the modeled other-state credit | $3,670 | $4,805 |
| Modeled other-state credit subtracted | $0 | $3,670 |
| Tax after that credit | $3,670 | $1,135 |
Total: $3,670 + $1,135 = $4,805 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
The modeled credit is applied in Illinois, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To MO | To IL | Modeled 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?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. 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.