Q. Am I a part time resident of both states?
A. No. You were a full time resident of IL. You pay income tax only to IL.
Students, attending out of state schools are still considered full time residents residents of their home state, for income tax purposes, if their primary purpose for being in WI was to attend school and to return to their home state after finishing school, including vocational schools.
Normally, an out of state student would have to pay income tax to WI, for any work performed in WI. But, IL & WI have a reciprocal agreement on income tax. This means you do not pay any WI tax, but do pay IL tax on all your income, regardless of where earned.
