Tracking US States & Canadian Provinces
Track Illinois tax residency
Navigate Illinois state income tax obligations by understanding residency status
Overview
Illinois residency requirements
Domicile Test for Illinois State Tax
The Illinois Department of Revenue (also known as the IL Dept of Revenue or Illinois Revenue Service) primarily determines tax residency through the domicile test. Your domicile is your true, fixed, and permanent home where you intend to return whenever absent. The IL Dept of Rev considers factors such as the location of your family, business interests, voter registration, and driver's license. Even if you leave Illinois temporarily, you may still be subject to Illinois state income tax if your domicile remains in the state.
183-Day Presence Test for Illinois Tax
In addition to the domicile test, Illinois applies a physical presence test for state tax purposes. You're considered a resident for Illinois tax if you spend more than 183 days in the state during a tax year, even if your domicile is elsewhere. This test affects individuals who spend significant time in Illinois but haven't established domicile. Accurate day tracking is crucial to avoid unexpected State of IL tax consequences.
Part-Year Residency and Illinois State Income Tax
The Illinois Revenue Service recognizes part-year residency for individuals moving into or out of the state during the tax year. As a part-year resident, you're subject to Illinois tax on all income earned while a resident, plus any Illinois-source income earned as a non-resident. You'll need to file Form IL-1040 and Schedule NR with the IL Dept of Rev to report your income and determine your tax liability for your residency period.
Illinois Non-Resident Income Tax and Reciprocal Agreements
Illinois has reciprocal agreements with Iowa, Kentucky, Michigan, and Wisconsin, affecting Illinois non-resident income tax. If you're a resident of one of these states but work in Illinois, you may be exempt from Illinois state tax on your wages. However, this doesn't apply to other income types, such as rental income from Illinois property. File the appropriate exemption forms with your employer to avoid Illinois tax withholding.
Want your issue solved now?
Instantly Solve Your Problem
Create a timeline in seconds and start counting your days.
Hassle Free
Relax as Sarmiza automatically tracks and updates your tax residency timeline.
Track Illinois days in 3 easy steps
Step One
Define limits,
tailor alerts.
Set minimum or maximum day limits with tailored alerts for Illinois along with any other jurisdiction relevant to your State of IL tax situation.
Step Two
Fill your timeline,
in seconds.
Scan your photos to effortlessly arrange your travel history into an intuitive, easy-to-follow format.
Step Three
Track and relax.
in seconds.
Sarmiza's battery-friendly offline tracker automatically updates your tax residency timeline with pinpoint accuracy, no matter where you are.
Test drive for free
Enjoy a 7-day free trial of Sarmiza. If it meets your needs, continue with a subscription.
© 2024 Nomikos Inc. All rights reserved.