Do I need to report my out-of-state income in Missouri?

Yes, if you are a resident of Missouri and earn income from out-of-state sources, you are required to report it to the Missouri Department of Revenue. Missouri follows the concept of "taxation on a worldwide basis," which means that residents are subject to tax on all income, regardless of its source or location. This includes wages, self-employment income, rental income, and any other forms of out-of-state income. However, Missouri does provide a credit for taxes paid to other states, so you may not be double-taxed on the same income. It is important to accurately report all out-of-state income in your Missouri tax return to remain in compliance with state tax laws.