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Scam Alert: Fake Texts and Websites Impersonating IDOR

Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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Filing a Return for Spouses with Different States of Residence

In general, you should use the same filing status as on your federal return; however:

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." Do not recalculate any items on your federal return. Instead, you must divide each item of income and deduction shown on your joint federal return between your separate Illinois returns following the Allocation Worksheet in the Form IL-1040 Instructions.

If you choose to file a joint Illinois return, you must treat both you and your spouse 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.

If you originally filed a joint return, but did not treat both yourself and your spouse as Illinois residents, you must correct that error either:

  • by jointly filing Form IL-1040-X, Amended Individual Income Tax Return, treating yourselves as Illinois residents or
  • by filing separate IL-1040-X forms. If you file separate IL-1040-X forms, do not recalculate any items on your federal return. Instead, you must divide each item of income and deduction shown on your joint federal return between your separate Illinois returns following the Allocation Worksheet in the Form IL-1040 Instructions. Any spouse filing as a nonresident or part-year resident must also attach a completed Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax.