Collector of Revenue

Earnings Tax

The earning tax is a one percent earnings tax collected from all city residents regardless of where they work, and non-city residents who work within city limits.

Definition

The earning tax is a one percent earnings tax collected from all city residents regardless of where they work, and non-city residents who work within city limits.

Impact

These funds comprise one-third of the city's budget and are directed into the City's general fund. The City of St. Louis is the sole recipient of these funds.

Department

The Earnings Tax Department is the largest department in the Collector of Revenue Office and is responsible for collecting all payroll and earnings taxes due to the City of St. Louis. Some of these taxes are due monthly, others quarterly and others annually. 

Details on the City's earnings tax can be found on the Earnings Tax FAQ and on the Collector of Revenue's external website

Due Dates

Forms

A full list of earnings tax forms and related information are available on the external Collector of Revenue website.

 
  • E-1 Form (Fillable) Form E-1 is a tax return used by a resident individual taxpayer or a non-resident working in the City of St. Louis to file and pay the earnings tax due not withheld by the employer. Printed Forms and Templates
  • E-11 Form Form E-11 is a voluntary payment voucher used to make a pre-payment on individual and business earnings tax accounts. Printed Forms and Templates
  • E-1CR Form (Fillable) Supplemental form to be filed along with Form E-1 for St. Louis residents who paid income taxes to another state or political subdivision Printed Forms and Templates
  • E-1R Form (Fillable) Form E-1R is a tax return used by a non-resident of St. Louis to request a refund of tax withheld based on the fact that the employee had whole days worked out of the city. The number of days worked out of the city must be verified by the employer. Printed Forms and Templates
  • E-234 Form (Fillable) Form E-234 is a business tax return to report and pay the earnings tax of 1% due Printed Forms and Templates
  • E-5 Form (Fillable) A notice to cancel the Earnings Tax account due to closure, sale of the business, or termination of activities within the City of St. Louis. Printed Forms and Templates
  • E-6 Form (Fillable) Form E-6 is an informational disbursement report used by Not-For-Profit organizations only to identify certain payments not reported on W-2's. Federal Form 1099-MISC can be substituted for the E-6 to report payments of $1000 or more. Printed Forms and Templates
  • E-8 Form (Fillable) A notice to request an extension of time to file a business return. The business taxpayer is approved for a six month extension of time when no tax delinquency exists. The individual taxpayer is not allowed to file for an extension. Please be aware that an extension of time to file your return does not grant you any extension of time to pay your tax liability. Printed Forms and Templates
  • E-9 Form (Fillable) Form E-9 is an application card to establish an account with the Earnings Tax Department Printed Forms and Templates
  • W-11 Form (Fillable) Employer's Monthly Deposit Form Earnings Tax Withheld (with Instructions) Printed Forms and Templates
  • W-3 Form (Fillable) Earnings Tax Reconciliation (with Instructions) Printed Forms and Templates
  • Zip Code Directory Zip codes for streets partially within the city of St. Louis Informational Pages

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