If you are an Iowa, Kentucky, Michigan, or Wisconsin resident who works in Illinois you are not subject to Illinois income tax on wages, salaries, tips or commissions received from employers in Illinois. You are only required to pay taxes in your home state.
This does not apply to any other income received in Illinois, such as Illinois lottery winnings. If you had Illinois tax withheld from your paycheck you can receive a refund by filing an Illinois tax return (Form IL-1040 and Schedule NR for nonresidents).
