Do I file a non-resident state tax return in Illinois for a 1099-NEC when I live in Indiana?

[IroPlissken]

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!

[TomD8]

"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..