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Individuals

First-Time Filers

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Am I a resident?

Full-year resident – You maintained a legal place of residence in Illinois from January 1st through December 31st. You do not have to be physically present in Illinois the entire year to be considered a full-year resident.

Example: Katie is a student at Indiana State University. During the school year Katie lives in Indiana. When school is out she lives with her parents in Springfield, Illinois. Therefore, Katie is a full-year Illinois resident.

Use form IL-1040.

Part-year resident – You established Illinois residency during the year or were an Illinois resident, but established residency in another state during the year.

Example: During the year David moved to Illinois from Missouri. He registered his car in Illinois, got an Illinois driver’s license and registered to vote in Illinois. Therefore, David is a part-year Illinois resident.

Use form IL-1040 and Schedule NR.

Nonresident – You are a full-year resident of a state other than Illinois.

Example: Rob, who is from Missouri, attends college in Illinois (and pays nonresident tuition). Rob is a full-year nonresident, even though he lives in Illinois for nine months of the year while attending school.

Use forms IL-1040 and Schedule NR.