You are actually in good shape. When I looked this up yesterday I thought about the 183 days because many states have that rule. Illinois, however, does not consider your wife a resident because she was not domiciled there ALL YEAR. No splitting hairs; she is a nonresident. Here is the Instruction Manual (see page 3): <a rel="nofollow" target="_blank" href="
http://tax.illinois.gov/TaxForms/IncmCurrentYear/Individual/IL-1040-Instr.pdf">http://tax.illinois.g...>
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