After you file

Thanks!  Since she didn't pay into IL (no withholding), she did owe just over $1K to IL - the withholding was done in CA.

 

Perhaps that is a justification to avoid the penalty?  She is already having taxes withheld for CA rather than IL.  She shouldn't have to pay into both, should she?

 

Or am I missing something else and she should have taxes withheld for IL rather than CA???

 

Thanks a lot!