Thank you for the reply! Unfortunately, my situation is more the latter where I will occasionally go to the office in Chicago (approx. 1-2 times a month). Prior to the pandemic, I was in the office everyday. And we currently live in an area where it is very common to commute to Chicago. It takes around 60-90 mins. However, in the post-covid world, we are no longer required to be in the office.
In my opinion, my situation is no different than if I lived in a different part of the country and traveled to our HQ 1-2 a month, which some do. I can pretty much guarantee people don't report Illinois income in those cases.
