If you were an Illinois resident when the gambling winnings were earned, you must pay Illinois Income Tax on the gambling winnings. However, you may include the gambling winnings in the non-Illinois portion of Schedule CR, Credit for Tax Paid to Other States. Only non-Illinois gambling winnings can be included in the non-Illinois portion of your Schedule CR,Column B.
Note: For tax years ending on or after December 31, 2019, you must pay Illinois Income Tax on Illinois gambling winnings, including sports wagering winnings, regardless of your residency.
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You may access additional information by searching the entire Illinois Department of Revenue website.
If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.