Live in Kentucky, 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: $3,670 a year
Living in Kentucky and working in Missouri, you'd pay about $3,670 in state income tax on $100,000 of wages, $287 more than if you worked in Kentucky.
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 KY | Total | If you worked in KY |
|---|---|---|---|---|
| $50,000 | $1,368 | $265 | $1,632 | $1,632 |
| $75,000 | $2,534 | $0 | $2,534 | $2,507 |
| $100,000 | $3,670 | $0 | $3,670 | $3,382 |
| $150,000 | $6,113 | $0 | $6,113 | $5,132 |
| $250,000 | $10,813 | $0 | $10,813 | $8,632 |
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 Kentucky's tax is higher, withhold the difference for Kentucky 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 Kentucky resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Kentucky: City/county occupational license taxes are levied by work location on residents and nonresidents alike (e.g., Louisville Metro ~2.2% combined, Lexington 2.25%), and are NOT covered by KY's state reciprocity agreements - OH/IN commuters into Louisville/Covington still pay them.
- 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 Kentucky?
Yes. Missouri taxes wages earned there by nonresidents. On $100,000 that's about $3,670.
Do I have to file taxes in both Kentucky and Missouri?
Usually yes: a nonresident return in Missouri and a resident return in Kentucky, 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. Kentucky credits the tax you pay Missouri, so your total is about $3,670 on $100,000, compared with $3,382 if you also worked in Kentucky. Local city or county taxes may still apply.
Related
- Live in Missouri, work in Kentucky
- Moving from Kentucky to Missouri
- Moving from Missouri to Kentucky
- Live in Kentucky, work in Illinois
- Live in Kentucky, work in Indiana
- Live in Kentucky, work in Ohio
- Live in Kentucky, work in Tennessee
- Live in Kentucky, work in Virginia
- Live in Kentucky, work in West Virginia
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.