An Illinois nonresident must file Form IL-1040 and Schedule NR if you earned enough taxable income from Illinois sources to have a tax liability ( i.e., your Illinois base income is greater than your Illinois exemption allowance- see
2021 Form IL-1040 Exemption Allowance Chart). If you are required to file an Illinois tax return, you will file as a nonresident.
As a Iowa resident, you will have to report the income, but you will be able to get a credit for taxes paid to another state if you have any Illinois tax liability.
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