Illinois Code Sec. 303 (b)(3) states:
Capital gains and losses from sales or exchanges of intangible personal property are allocable to this State if the taxpayer had its commercial domicile in this State at the time of such sale or exchange.
https://www.ilga.gov/legislation/ilcs/ilcs4.asp?DocName=003500050HArt%2E+3&ActID=577&ChapterID=8&Seq...
Since you were not domiciled in Illinois at the time you realized the $80,000 capital loss, it is not allocable to Illinois. Illinois law does not permit you to "shift" that loss from another state..
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
