What if I am an Illinois resident attending school in a reciprocal state?
If you are an Illinois resident taxpayer who worked in Iowa, Kentucky, Michigan, or Wisconsin, you must file Form IL-1040, Individual Income Tax Return, and include as Illinois income any compensation you received from an employer in these states. Compensation paid to Illinois residents working in these states is taxed by Illinois. Based on reciprocal agreements between Illinois and these states, these states do not tax the compensation of Illinois residents.