TomD8
Level 15

State tax filing

Illinois' sourcing rule is irrelevant to Illinois residents, because Illinois residents are taxed by Illinois on all their income, regardless of its source.

New York non-residents are taxed by New York on New York-sourced income.  By New York's convenience of the employer rule, your remotely-earned income is considered New York-sourced and thus taxable by New York..

Therefore the income you earned remotely after moving to Illinois is taxable by both states, making you eligible for an "other-state credit" per to the 2015 U.S. Supreme Court ruling.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.