Live in Missouri, work in Illinois
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 Missouri and working in Illinois, you'd pay about $4,805 in state income tax on $100,000 of wages, $1,135 more than if you worked 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 tax at different salaries
| Wages | To IL | To MO | Total | If you worked in MO |
|---|---|---|---|---|
| $50,000 | $2,330 | $0 | $2,330 | $1,368 |
| $75,000 | $3,568 | $0 | $3,568 | $2,534 |
| $100,000 | $4,805 | $0 | $4,805 | $3,670 |
| $150,000 | $7,280 | $0 | $7,280 | $6,113 |
| $250,000 | $12,230 | $0 | $12,230 | $10,813 |
Single filer, all wages earned in Illinois, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Illinois tax. If Missouri's tax is higher, withhold the difference for Missouri too (or make estimated payments) to avoid an underpayment penalty.
- File the Illinois nonresident return first, then claim the credit for taxes paid to another state on your Missouri 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 Illinois income tax if I live in Missouri?
Yes. Illinois taxes wages earned there by nonresidents. On $100,000 that's about $4,805.
Do I have to file taxes in both Missouri and Illinois?
Usually yes: a nonresident return in Illinois and a resident return in Missouri, where you claim a credit for the tax paid to Illinois. File the Illinois return first.
Will I be taxed twice?
Not on the same state-level wages. Missouri credits the tax you pay Illinois, so your total is about $4,805 on $100,000, compared with $3,670 if you also worked in Missouri. Local city or county taxes may still apply.
Related
- Live in Illinois, work in Missouri
- Moving from Missouri to Illinois
- Moving from Illinois to Missouri
- Live in Missouri, work in Arkansas
- Live in Missouri, work in Iowa
- Live in Missouri, work in Kansas
- Live in Missouri, work in Kentucky
- Live in Missouri, work in Nebraska
- Live in Missouri, work in Oklahoma
- Live in Missouri, work in Tennessee
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.