Live in Ohio, Work Remotely for a Missouri Employer: Who Taxes You?
Answer
Ohio gets all of it. Because Missouri does not tax wage income, no Missouri withholding exists and no Missouri return is required — but Ohio taxes residents on worldwide income, so every dollar earned in Missouri still belongs on your Ohio resident return.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Ohio reaches all of a resident's income, and Missouri adds nothing on top.
Missouri also has a layer below the state one, and it is the layer that survives every agreement: Kansas City and St. Louis each levy a one per cent earnings tax on wages earned inside the city, collected by the city. Nonresidents pay it on the portion of work performed there.
What you file
- 1Resident return · Ohio
File a Ohio resident return reporting all of your income.
The two states, side by side
| Ohio | Missouri | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | 5 (Form IT 4NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Form MO-1040 with Form MO-NRI |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | Form MO-CR |
| Nonresident safe harbour | None published | None published |
| Local income tax | Yes | Yes |
| Revenue department | Ohio Department of Taxation | Missouri Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Missouri and working in Ohio gives:Home state only.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Ohio → MissouriBoth states — credit offsets the double tax
- 1099 contractor: Ohio → MissouriHome state, plus the client state if you work there
- Moved mid-year: Ohio → MissouriTwo part-year returns
Other Ohio pairs
Questions people actually ask
I live in Ohio and work remotely for a Missouri employer. Which state do I pay?
Ohio gets all of it. Because Missouri does not tax wage income, no Missouri withholding exists and no Missouri return is required — but Ohio taxes residents on worldwide income, so every dollar earned in Missouri still belongs on your Ohio resident return.
Which state should my employer be withholding for?
Ohio. Your employer should withhold Ohio tax rather than Missouri tax on these wages. If a Missouri line is showing on your pay stub, raise it with payroll now rather than at filing time.
Does my Missouri employer's location alone create a Missouri tax obligation?
No. Missouri sources wages to the place where the work is physically performed, and it does not apply a convenience-of-the-employer rule that would override that. Days you actually spend working inside Missouri are a different matter — those are Missouri-source income and can require a nonresident return.
How current is this?
The Ohio and Missouri rules on this page were last checked against Ohio Department of Taxation and Missouri Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07
- Missouri Department of Revenue — individual income taxaccessed 2026-08-07