City Tax Refund › St. Louis
St. Louis earnings tax refund: Form E-1R for whole days outside the city
Mark the whole days you worked outside the City of St. Louis. Get the E-1R lines, the non-residency formula, the two figures your employer certifies and a day list with work locations.
Mark the days
Every workday starts as a day in the city. Pick a kind of day, then tap days. Weekends stay off.
Repeat a weekly pattern
Every
Holidays and leave you already marked stay as they are.
Lines to copy onto the form
Log of days out
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Whole days only, and leave stays in
The E-1R lets a non-resident deduct the wages for whole days worked outside the City. Its employer section says non-residents "must only claim whole days worked outside the City", and that someone who starts or finishes the workday in the City can't count it as a day out (Streckfus Steamers vs. City of St. Louis, 1971). If any part of a day was worked in the City, leave it as City.
Line 1 of the formula is total work days, with 260 as the standard year. Your employer certifies that total "including vacation, sick, and holidays", so leave and holidays stay in line 1. They never go in line 2: "neither vacation and sick days nor holidays are allowed as a deduction." A year with 261 weekdays still shows 260; if your total is not 260 (you started or left during the year), the employer explains why on the form.
Line 5 of the formula, wages times days out divided by line 1, goes to line 3 on the front; the form doesn't say to round line 3, so line 5 uses the unrounded fraction. Tax is 1% of what's left, and the refund is box 19 minus that tax. Try the 2025 example: 53 whole days outside, refund $152.88.
What to send
Send Form E-1R with a copy of each W-2 by mail to the Collector of Revenue, 1200 Market Street, Room 410, St. Louis, MO 63103; by email to earningstaxcor@stlouis-mo.gov; or by fax to 314-622-4847. Your supervisor or manager fills in and signs the employee verification on the back, with the address of each work location outside the City. The form also says "Non-residency deduction claims must be supported by a copy of a mortgage deed or lease to verify the time lived in the City of St. Louis."
Form E-1R says it "must be filed on or before April 15th", while the Collector's page gives one year from the original due date. So file a 2025 claim by April 15, 2027 at the latest, and ask the Collector ((314) 622-4101) if you are past that. No extensions, no joint returns. The form has room for up to four W-2s; this page works one employer at a time, so add any others yourself. Form arithmetic only, not tax advice.
Questions people ask
I worked from home part of the day. Does it count?
No. Form E-1R says non-residents "must only claim whole days worked outside the City", and that starting or finishing the workday in the City doesn't make it a day out (Streckfus Steamers vs. City of St. Louis, 1971). Leave those days as City.
Do vacation, sick days and holidays count?
They stay in line 1 of the formula (your employer certifies the total days "including vacation, sick, and holidays"), but the form says they are not allowed as a deduction, so they never go in line 2.
When is the E-1R due?
The Collector says the statute of limitations for a refund request is one year from the original date when the return and taxes were due, so a 2025 refund request is due by April 15, 2027. The form itself says to file on or before April 15th; if you are past that date, ask the Collector. The City does not allow extensions.
Can I email the E-1R?
Yes. The Collector accepts Form E-1R by mail, by email to earningstaxcor@stlouis-mo.gov, or by fax to 314-622-4847. Attach a copy of each W-2.
Which wages go on the E-1R?
Box 1 of each W-2, excluding income from stock options. Line 5 is 1% of your net taxable earnings, and the refund is box 19 minus that. Refund claims under $1.00 are not issued.
Sources: City of St. Louis Form E-1R, Individual Earnings Tax Refund Request (Rev 06/24, the v.2026 file); the Collector's individual earnings tax page.