Did I file in the correct state?

[EJack25]

I am from Illinois. My license, voter registration, car registration is all in Illinois. From Feb 2023 to Sept 2024 I was living with my uncle in Missouri because it’s closer to my job. I moved back to my parents home where everything is registered in Sept 2024. I filed Missouri resident on my taxes for the past two years because that it where I was living. Did I do right in filing Missouri or should I have filed Illinois?

[Hal_Al]

Q I filed Missouri resident on my taxes for the past two years because that it where I was living. Did I do right in filing as a FULL YEAR Missouri resident?

A. Probably.  But,  at a minimum, you should have filed as a part year resident of both states, for both years. 

Q. Or should I have filed Illinois?

A.  The fact that you maintained your IL drivers license, voter registration, car registration and had an IL address to return to (and it appears that your intent was to return) would make a case for you filing as an IL resident return,  instead of MO  (this assumes your job was located in IL). 

[EJack25]

My job is located in Missouri. Would you recommend filing the amendments? My biggest concern right now is the fact that I voted in the 2024 election and even then though I was living in Illinois for the required amount of time to be able to vote, I don’t want them to see that I filed Missouri resident and suspect me of voter fraud. I can prove my Illinois residence as I started a utility bill in my name at my current home in September when I moved back.

[Hal_Al]

Q. Would you recommend filing the amendments? 

A. Yes.  File an IL resident return for both years and amend your MO return from resident to non resident. 

The general rule is: your report all your income on your home state return, even the income earned out of state. You file a non-resident state return for the state you worked in and pay tax to that state. Your home state will give you a credit, or partial credit, for what you paid the non-resident state. You should file a non resident MO state return and pay MO tax on the income earned there.. You will also file a IL full year resident return and calculate tax on ALL your income. IL will give you a credit, or partial credit, for the tax you pay MO. So, there will be little or no double taxation, but you have the cost and hassle of filing two state returns. Do the nonresident state return first.   Doing the returns in the correct sequence insures that your IL return will include the credit for the tax you pay to MO.