Live in Missouri, work 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 income tax: $3,670 a year
Living in Missouri and working in Kentucky, you'd pay about $3,670 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 KY | To MO | Total | If you worked in MO |
|---|---|---|---|---|
| $50,000 | $1,632 | $0 | $1,632 | $1,368 |
| $75,000 | $2,507 | $26 | $2,534 | $2,534 |
| $100,000 | $3,382 | $287 | $3,670 | $3,670 |
| $150,000 | $5,132 | $980 | $6,113 | $6,113 |
| $250,000 | $8,632 | $2,180 | $10,813 | $10,813 |
Single filer, all wages earned in Kentucky, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Kentucky tax. If Missouri's tax is higher, withhold the difference for Missouri too (or make estimated payments) to avoid an underpayment penalty.
- File the Kentucky 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
- 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 Kentucky income tax if I live in Missouri?
Yes. Kentucky taxes wages earned there by nonresidents. On $100,000 that's about $3,382.
Do I have to file taxes in both Missouri and Kentucky?
Usually yes: a nonresident return in Kentucky and a resident return in Missouri, where you claim a credit for the tax paid to Kentucky. File the Kentucky return first.
Will I be taxed twice?
Not on the same state-level wages. Missouri credits the tax you pay Kentucky, so your total is about $3,670 on $100,000, compared with $3,670 if you also worked in Missouri. Local city or county taxes may still apply.
Related
- Live in Kentucky, work in Missouri
- Moving from Missouri to Kentucky
- Moving from Kentucky to Missouri
- Live in Missouri, work in Arkansas
- Live in Missouri, work in Iowa
- Live in Missouri, work in Illinois
- Live in Missouri, work in Kansas
- 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.