If you were
an Illinois resident, you must file Form IL-1040 if
an Illinois resident who worked in Iowa, Kentucky, Michigan, or Wisconsin, you must file
Form IL-1040 and include as Illinois income any compensation you received from an employer in these states. Compensation paid to Illinois residents working in these states is taxed by Illinois. Based on reciprocal agreements between Illinois and these states, these states do not tax the compensation of Illinois residents.
If your employer in any of these states withheld that state’s tax from your compensation, you may file the correct form with that state to claim a refund. You may not use tax withheld by an employer for these states as a credit on your Illinois return.
a retired Illinois resident who filed a federal return, you must file Form IL-1040. However, certain types of retirement income (e.g., pension, Social Security, railroad retirement, governmental deferred compensation) may be subtracted from your Illinois income. For more information, see the instructions for Line 5 and Publication 120, Retirement Income.
a part-year resident, you must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, if
a nonresident, you must file Form IL-1040 and Schedule NR if
NOTE: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that either filed a Form IL-1023-C, Composite Income and Replacement Tax
Return, on your behalf or 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
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
an Illinois resident who was claimed as a dependent on your parents’ or another person’s return, you must file Form IL-1040 if
NOTE: If your parent reported your interest and dividend income through U.S. Form 8814, Parent’s 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. Please refer to the special instructions on how to file for a deceased 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.
Even if you are not required to file Form IL-1040, you must file to get a refund of