topic Non-resident or Part-Year Resident? in State tax filing

Non-resident or Part-Year Resident?

paultavi — Mon, 02 Mar 2026 00:07:05 GMT

My filing status is Married Filing Jointly for Federal Tax Purposes. We have a home in Indiana, where I consider myself a resident (what I stated on the Federal form). However, the majority of my time is spent in Illinois (Chicago), where I have an apartment and work full-time. Am I considered a Non-Resident or Part-Year Resident? I just started to do my Illinois state return and am confused by the question "Did you make money in Illinois in 2025 but never live there?" Technically, no, because I did "live" there. Not sure then whether to answer Yes or No.

Re: Non-resident or Part-Year Resident?

M-MTax — Mon, 02 Mar 2026 01:49:55 GMT

They want to know if you have Illinois source income (which you do) but were not a domiciliary of Illinois (which you are not - you are domiciled in Indiana). So, the answer is "Yes".

See https://tax.illinois.gov/questionsandanswers/answer.369.html

Re: Non-resident or Part-Year Resident?

paultavi — Mon, 02 Mar 2026 02:42:23 GMT

Thank you for clarifying that (and for the link). Appreciate the quick reply.