Form E 234 is a business tax return used to report and pay the 1% earnings tax due in the City of St.

Louis.

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This applies to individuals, sole proprietors, partnerships, and corporations.

The form must be filed annually by April 15th, regardless of whether any tax is owed.

Failure to file can result in penalties.

Residents of St.

Louis who paid income taxes to another state or political subdivision must also file a supplemental Form E 1R along with their E 234.

Businesses can request a filing extension by submitting Form E 8, but this only provides more time to file, not to pay the taxes owed.

Form E 234 requires detailed reporting of all business income sources, including 1099-MISC and 1099-NEC income, to calculate the proper earnings tax due.

The earnings tax rate has remained steady at 1% since its inception, unlike many other municipal taxes which have increased over time.

Businesses that have closed or ceased activity in the City of St.

Louis may still need to file a final E 5 form to properly terminate their tax account.

The Collector of Revenue's office provides both paper and online filing options for the E 234 form to accommodate different business needs.

Failure to properly file and pay the E 234 earnings tax can result in penalties, interest, and even criminal prosecution in extreme cases of tax evasion.

The E 234 form is a critical component of the City of St.

Louis' tax revenue generation, providing a consistent funding source for municipal services.

Business owners must carefully track their income sources and deductible expenses to accurately complete the E 234, as the form is subject to potential audit by the City.

The E 234 earnings tax has been in place since the 1950s and has played a key role in shaping the financial landscape of St.

Louis over the decades.