@ErnieS0 Thank you for detail response ! I have one follow up questions. My wife was in IL until June 2021 but she was not working.She started working when she moved to Canada.
Her income while staying in IL is zero .
So does she has to file state tax return for IL ? If answer to question is yes then
Does it matter if she files as resident or part resident ? Can her Canadian income taxed by IL if files as resident ? She moved out of IL in June 2021 but she might come back some time around Oct 2022 or later.Is it okay to file as part resident in 2021?
