2026 tax year · cross-border wages
Crossing a state line into or out of Missouri
Missouri taxes its residents on income earned anywhere, and taxes non-residents on work done inside it. Which return you file depends on which direction you commute.
Missouri borders 8 states. They fall into 2 different situations, and which one applies decides whether you file one return or two.
Where you file a nonresident return and claim a credit
Missouri has no agreement with Arkansas, Illinois, Iowa, Kansas, Kentucky, Nebraska and Oklahoma. Work in one of these and you file a nonresident return there, report the same income again to Missouri, and claim a credit for what you already paid. The credit is capped at your Missouri liability, so you are not taxed twice, the combined bill lands at roughly the higher of the two rates. On $70,000, Kansas costs the most at $3,600 and Arkansas the least at $3,190, $410 between them.
| Work state | Its tax | Missouri after credit | Total | Rate that governs |
|---|---|---|---|---|
| Arkansas | $2,653 | $537 | $3,190 | Missouri |
| Illinois | $3,465 | $0 | $3,465 | Illinois |
| Iowa | $2,660 | $530 | $3,190 | Missouri |
| Kansas | $3,600 | $0 | $3,600 | Kansas |
| Kentucky | $2,450 | $740 | $3,190 | Missouri |
| Nebraska | $2,884 | $306 | $3,190 | Missouri |
| Oklahoma | $3,115 | $75 | $3,190 | Missouri |
Where the work state takes nothing
Tennessee levies no personal income tax, so there is no return to file there and no credit to claim. But Missouri still taxes the wages as a resident. The catch is withholding: an employer in Tennessee has no state income tax to withhold, so nothing is taken out for Missouri either. The liability is real and nothing is being set aside against it, which usually means Missouri estimated payments.
What Missouri itself takes across a salary range
A single filer, taking the standard deduction. This is the figure every arrangement above is measured against, the tax Missouri charges a resident, whether the work happened inside the state or over a line:
| Wages | Missouri tax | Effective rate |
|---|---|---|
| $45,000 | $1,990 | 4.42% |
| $70,000 | $3,190 | 4.56% |
| $120,000 | $5,590 | 4.66% |
Coming the other way: living in a no-income-tax state, working in Missouri
Tennessee border Missouri and levy no personal income tax of their own. A resident of Tennessee who works in Missouri has the simplest arrangement on this page and the least room to improve it: Missouri taxes the wages earned inside it, $3,190 on $70,000, there is no home-state return, and so there is nothing to claim a credit against. Living across a border that charges nothing does not reduce the Missouri bill by a cent.
Reciprocity cannot help either, even where Missouri has agreements: reciprocity shifts the income to the home state's return, and a state with no income tax has no return to shift it to.
What Missouri charges as your home state
Missouri taxes income on 8 graduated brackets for 2026, from 0% up to 4.8%. Because wages stacks on top of any other income, a second source can push part of it into the next bracket.
Missouri is one of the twelve states that still taxes Social Security benefits, which matters if you are drawing benefits alongside wages.
State income tax on wages only, 2026 rates. Not tax advice, what this does and doesn't cover.