If you`re a resident of Missouri who works in a different state, you may be wondering if Missouri has a reciprocal tax agreement. A reciprocal tax agreement is an agreement between two or more states that allows residents of those states to only pay income tax in their home state and not the state where they work.

Unfortunately, Missouri does not have any reciprocal tax agreements with other states. This means that if you are a resident of Missouri and work in a different state, you will be required to file a tax return in both Missouri and the state where you work.

However, there is some good news for residents of Missouri who work in Illinois. Although there is no reciprocal tax agreement between Missouri and Illinois, there is a special agreement called the «Metro-East» agreement. This agreement allows residents of Missouri who work in Illinois to only pay Illinois income tax.

To qualify for the Metro-East agreement, you must meet the following criteria:

– You must live in one of the following Missouri counties: St. Louis, St. Charles, Franklin, or Jefferson.

– You must work in one of the following Illinois counties: Bond, Clinton, Madison, Monroe, St. Clair, or Washington.

– You must only have income from wages or salaries earned in Illinois.

– You must file Form MO-NRI with the Missouri Department of Revenue, along with a copy of your Illinois tax return.

If you meet these criteria, you will only be required to pay Illinois income tax and will not be required to file a tax return in Missouri for the income earned in Illinois.

In conclusion, while Missouri does not have any reciprocal tax agreements with other states, there is a special agreement with Illinois that can be beneficial for some residents of Missouri who work in Illinois. It`s important to understand the tax laws in both states and seek guidance from a tax professional if needed.