Do I file a non-resident state tax return in Illinois for a 1099-NEC when I live in Indiana?
Hi,
I live in Indiana and do work as a consultant for a firm located in Illinois. 100% of my income is from this work. On the 1099-NEC I received from this firm, boxes 5-7 are blank. The Payer's address is located in Illinois but all of my work is done remotely from Indiana. I don't step foot out of state to perform my duties. Do I have to file a non-resident IL return?
Thanks!
015865
1 Replies
TomD8
Level 15
Apr 12, 2024 9:23:19 AM
"Do I have to file a non-resident IL return?"
No, you do not. Illinois taxes non-residents only on Illinois-source income. Work physically performed in Indiana is Indiana-sourced, regardless of the client/employer's location..