In general, you should use the same filing status as on your federal return. However,
- if you file a joint federal return and you are an injured spouse (e.g., your spouse owes a liability, for which you are not responsible, to a government agency), you should file separate Illinois returns using the “married filing separately” filing status. In this case, each spouse must determine income and exemptions as if he or she had filed separate federal returns.
You may choose to file separately as an injured spouse only until the extended due date of the return, and once you choose a filing status the decision is irrevocable for the tax year.
Note: If you choose to file a joint Illinois return, we may take the entire refund to pay your spouse’s liability.
- if you file a joint federal return and one spouse is a full-year Illinois resident while the other is a part-year resident or a nonresident (e.g., military personnel), you may choose to file “married filing separately.” In this case, each spouse must determine income and exemptions as if he or she had filed separate federal returns.
If you choose to file a joint Illinois return, you must treat both your spouse and yourself as residents. This election is irrevocable for the tax year. You may be allowed a credit for income tax paid to another state on Schedule CR. For more information, see the Schedule CR instructions.
