Illinois State Income taxes can be prepared and e-filed with Federal Income Tax returns for the Individual using Tax2efile. A resident, who lived in the state of Illinois and spends a total of 183 days in the state during the tax year must file Form IL-1040 for their state income taxes. The filer is still considered a full-year resident if he/she moved out of Illinois and moved back after a temporary absence. Form IL-1040 will need to be filed on or before April 15 follower the end of the tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
An individual who has changed their residence from or to Illinois during the taxable year is considered a part-year resident for tax purposes in the state of Illinois. Part-year residents of Illinois must file Form IL-1040 and Schedule NR for all income earned in the year sourced from Illinois during the time of their residency and non-residency. Filers qualified as an Illinois resident living abroad for part of the year must also adhere to these rules.
A non-resident is anyone who is required to file taxes with the state of Illinois, and has their permanent home outside Illinois all year these individuals must file Form IL-1040 and Schedule NR if the taxpayer earned enough taxable income from Illinois sources to have a tax liability. If the filer is a non-resident and their only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld enough Illinois Income Tax to pay their liability, they are not required to file a Form IL-1040.
The filer must file Form IL-1040 and Schedule NR if,
- they received income in Illinois from sources other than wages, salaries, tips, and commissions, or
- they want a refund of any Illinois Income Tax withheld.
If they received wages, salaries, tips, and commissions from Illinois employers, they are not required to pay Illinois Income Tax on this income. This is based on reciprocal agreements between Illinois and the following states (Iowa, Kentucky, Michigan, or Wisconsin resident).