First-Time Filer Residency Information
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 Form IL-1040 and Schedule NR.