You are an Illinois resident if you were domiciled in Illinois for the entire tax year. Your domicile is the place where you reside and the place where you intend to return after temporary absences. Temporary absences may include duty in the U.S. Armed Forces, residence in a foreign country, out-of-state residence as a student, or out-of-state residence during the winter or summer.
so is his foreign residence temporary and if so, does he intend to return to Illinois.
if not, then he's not an Illinois resident.
does he he receive any income that can be sourced to Illinois. this can include rental income on property he owns in the state or business income sourced to the state.
if he has Illinois source income, even if a non-resident, a non-resident Illinois tax return needed to be filed?
did he use an Illinois address on his Federal 1040, own property in Illinois, or was an Illinois resident in 2014. There has to be a reason Illinois thinks he should be filing a return.
he needs to respond to the notice, so if he has no Illinois source income and is a non-resident. he should respond accordingly. if he has Illinois source income and is a non-resident, non resident returns should be prepared for each year and sent along with the notice explaining he's a permanent resident of country .... and is only reporting his illinois source income.
following the question about living in the US there is a question about making money in any other state
so if the answer was no, no state return would be prepared. if he had illinois source income he should have answered yes. TT made no errors.
