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What if I am a resident of a reciprocal state but worked in Illinois while I attended school?

Answer #711 -- ( Published 12/21/2007 11:19 AM | Updated 07/12/2017 10:41 AM )

What if I am a resident of Iowa, Wisconsin, Michigan, or Kentucky, but worked in Illinois while I attended school?

If you are a resident of Iowa, Kentucky, Michigan, or Wisconsin who worked in Illinois, you must file Form IL-1040, Individual Income Tax Return, and a Schedule NR if:

  • you received income in Illinois from sources other than wages, salaries, tips, and commissions (you must pay tax on this income regardless of residency) or
  • you want a refund of any Illinois Income Tax withheld.

If you received compensation from Illinois employers, you are not required to pay Illinois Income Tax on this income. This is based on reciprocal agreements between Illinois and these states and applies only to compensation you received from wages, salaries, tips, and commissions. The reciprocal agreements do not apply to any other income you might have received, such as Illinois Lottery winnings or income from a business.

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