Remote Work Claim Process

Overview

Remote work is defined as salary, wages, commission or other compensation for work done for a St. Louis-based employer where the employee was not physically present for any part of a day within the City limits of the City of St. Louis. The 1% earnings tax is collected from residents of the City of St. Louis regardless of the location of their employer or remote status.

The process is as follows:

1. For any taxpayer who has already filed a properly documented request, in any form, for a remote work refund for tax years 2020, 2021 and 2022, the Collector will process the request promptly. The Collector will pay interest on the refund pursuant to RSMO §32.068 and 32.069 with interest accruing pursuant to those statutes from the tax due date of the year following the tax year (e.g., May 17, 2021 for the tax year 2020, April 15, 2022 for the tax year 2021, etc.)
2. Regardless of any otherwise applicable statute of limitations or other deadlines, the Collector will honor any properly documented request for a remote work refund for earnings tax paid in the tax years 2020, 2021 and 2022, plus interest pursuant to RSMO 32.068 and 32.069, as long as the refund request is filed between July 1, 2024 and October 1, 2024. This applies only to requests for refunds for remote work.
3. Requests for refunds for remote work for the tax years 2020, 2021 and 2022 filed after October 1, 2024 will be subject to all applicable deadlines and statutes of limitations.
4. Requests for refunds for remote work for the tax year 2023 shall be due by April 15, 2025. Requests for refunds for 2023 that have already been submitted do not need to be resubmitted.
5. Requests for refunds from any business, partnership, association or other entity for the tax years 2020, 2021 and 2022 filed after October 1, 2024 will be subject to all applicable deadlines and statutes of limitations.
6. The Collector will establish an appeals process under which taxpayers who believe that their earnings tax refund request for remote work was not properly honored, or was not honored in the correct amount, will be processed. 

Individuals

Non-resident taxpayers who worked remotely for a city-based business during the tax years 2020, 2021 and 2022 who had taxes withheld or paid to the city, can request a refund by submitting a completed E-1R Form  along with any relevant documentation that supports their remote work claims for each year of request.

• E-1R Form

Payroll Companies

City-based businesses that filed and paid payroll expense taxes based on non-resident remote workers for tax years 2020, 2021 and 2022 can submit a written refund request on company letterhead, including the requested refund figure, substantiating documentation to support remote claims (such as a list of non-resident employees and their wages), and an amended P-10 return reflecting the correct amounts.

• W-10/P-10 Form

Businesses

Any city-based business that allocated payroll that included non-resident remote workers during 2020, 2021 and 2022, may be eligible for a refund. An amended E-234 return reflecting the requested refund amount with the revised payroll allocated figures and adjusted payroll expense tax credit calculation must be submitted along with an amended P-10 return for the requested years. 

• W-10/P-10 Form
• E-234 Form

Appeals

If you feel that your earnings tax refund request for remote work was not properly honored, or was not honored in the correct amount, please e-mail CORRemoteWork@stlouis-mo.gov.

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