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What Forms Must I FIle if I Am A Illinois Part-Year or Nonresident?

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Question
What Forms Must I FIle if I Am A Illinois Part-Year or Nonresident?

Answer

If you were

  • a part-year resident, you must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, if
    • you earned income from any source while you were a resident,
    • you earned income from Illinois sources while you were not a resident, or
    • you want a refund of any Illinois Income Tax withheld.
  • a nonresident, you must file Form IL-1040 and Schedule NR if
    • you earned enough taxable income from Illinois sources to have a tax liability (i.e., your Illinois base income from Schedule NR, Step 5, Line 46, is greater than your Illinois exemption allowance on Schedule NR, Step 5, Line 50), or
    • you want a refund of any Illinois Income Tax withheld in error. You must attach a letter of explanation from your employer.
    • NOTE: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld enough Illinois Income Tax to pay your liability, you are not required to file a Form IL-1040.
  • an Iowa, Kentucky, Michigan, or Wisconsin resident who worked in Illinois, you must file Form IL-1040 and Schedule NR if
    • you received income in Illinois from sources other than wages, salaries, tips, and commissions, or
    • you want a refund of any Illinois Income Tax withheld.

If you received wages, salaries, tips, and commissions from Illinois employers, you are not required to pay Illinois Income Tax on this income. This is based on reciprocal agreements between Illinois and these states.

The reciprocal agreements do not apply to any other income you might have received, such as Illinois lottery winnings.

  • an Illinois resident who was claimed as a dependent on your parents’ or another person’s return, you must file Form IL-1040 if
    • your Illinois base income from Line 9 is greater than $2,175, or
    • you want a refund of Illinois Income Tax withheld from your pay.
    • NOTE: If your parent reported your interest and dividend income through U.S. Form 8814, Parents’ Election to Report Child’s Interest and Dividends, do not count that income in determining if you must file your own Form IL-1040.
  • the surviving spouse or representative of a deceased taxpayer who was required to file in Illinois, you must file any return required of that taxpayer.
  • a student, you are not exempt from tax nor are there special residency provisions for you. However, income, such as certain scholarships or fellowships, that is not taxable under federal income tax law, is also not taxed by Illinois.
  • a nonresident alien, you must file Form IL-1040 if your income is taxed under federal income tax law. You must attach a copy of your U.S. 1040NR, U.S. Nonresident Alien Income Tax Return, or U.S. 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents.

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Article Details
Views: 1995 Created on: Jun 15, 2013
Date updated: Jan 11, 2019
Posted in: States, Illinois

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