Best Tax Attorneys in St. Louis

Frequently Asked Questions

• Where does the Tax Court hold trial sessions closest to St. Louis, Missouri?

  Trials involving tax cases in St. Louis are held in Room 9.170 of the Thomas F. Eagleton U.S. Courthouse located at 111 South 10th Street.

• Where is the low-income taxpayer clinic that is closest to St. Louis, Missouri?

  The low-income taxpayer clinic can be found at Washington University's School of Law. The university is located at One Brookings Drive, MSC 1120-250-258, St. Louis.

• What is the "one percent earnings tax" in St. Louis?

  St. Louis imposes an earnings tax equivalent to 1% on the wages, salaries, commissions, and other compensation earned by its residents. This rule also applies to non-residents for services provided or work performed in the city. This amount is remitted directly to the city.

• Does St. Louis impose income tax on employees who work in the city but live in a different state?

  Individuals who work in St. Louis or other parts of Missouri are required to pay state income tax even if they have a different home state. This income tax is automatically withheld in their paycheck and remitted to the state.

• What will happen if earnings tax returns are filed beyond the deadline in St. Louis?

  In St. Louis, earnings tax returns that are filed beyond the deadline will incur a penalty worth 5% of the amount for each delayed month. It is also possible that the penalty will have an additional interest of 1% per month or 12% per year until all the taxes are paid.

• Will income tax debts in St. Louis be discharged when one files for bankruptcy?

  Income tax debts could be discharged when one files for bankruptcy in St. Louis if the following criteria are met:

  • The taxes have been due for three years before the filing date of the bankruptcy petition.
  • The taxes have not been assessed in the last 240 days.
  • The taxes were filed at least two years ago.

• Does the St. Louis earnings tax apply to income for remote work outside the city?

  Yes. However, this matter has been in a gray area after the Missouri Circuit Court's decision in the case of Boles v. City of St. Louis in January 2023. It stated that employees living and working outside St. Louis — but whose employer is in the city — are entitled to a refund for the earnings taxes withheld from their paycheck.