Nonresident earnings-tax refunds use Form E-1R

The St. Louis earnings tax can become a refund question for some nonresidents. The City Collector’s individual earnings-tax page says a non-City resident who is filing for a refund uses Form E-1R, and the E-1R page describes it as the form for tax withheld when the employee had whole days worked out of the City.

The practical detail is documentation. The City’s page says the number of days worked out of the City must be verified by the employer.

That makes this a payroll-record task, not just a quick tax guess. If you live outside St. Louis but had City earnings tax withheld, start with the Collector’s E-1R instructions and keep employer verification in mind before assuming the refund is automatic.