How does Missouri tax remote workers?

There are a few situations to consider. You may fall into more than one category.

1. I lived in Missouri.
• If you're considered a full-year or part-year resident of Missouri, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.
2. I worked remotely from Missouri.
• Missouri taxes income earned for personal services performed while in Missouri (even if you're a nonresident). This includes remote work for an employer or clients based outside Missouri if you were physically in the state while doing the work.
• You may be able to claim a credit for taxes paid to another state on your resident return for any income required to be reported in multiple states.
3. My employer was based in Missouri.
• Missouri employers are only required to withhold employee taxes on nonresident income if part or all of your work as an employee is actually done in Missouri. If you were a nonresident, you didn't work in Missouri, and your employer withheld Missouri taxes, you would likely want to file a Missouri nonresident return to get the tax that was withheld refunded to you.
• If your employer didn't withhold Missouri taxes, you did not work in Missouri, and you were a nonresident of Missouri, you probably don't need to file a Missouri return at all unless you otherwise have a Missouri nonresident filing requirement.

If your wages were minimal and you didn't do any other business in Missouri, it's possible you'll be exempt from filing regardless of residency. See the Missouri MO-1040 or MO-1040 instructions for more information.