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New Member
posted Mar 27, 2025 11:50:44 AM

I completed work in Illinois for a corporation that is in Missouri. My 1099 says Missouri. Do I need to pay IL taxes?

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3 Replies
Expert Alumni
Mar 27, 2025 12:39:08 PM

You received an IRS form 1099-NEC for self-employment income that was performed in Illinois.

 

If you are an Illinois resident and you performed work in Illinois, the state of Illinois has a claim on your income.

 

Illinois filing requirements may be found here.

New Member
Mar 27, 2025 12:47:47 PM

I'm sorry, I should have specified. I am a missouri resident. I'm still a little confused based on what you sent.

Expert Alumni
Mar 27, 2025 1:03:10 PM

You received an IRS form 1099-NEC for self-employment income that was performed in Illinois.

 

If you are an Missouri resident and you performed work in Illinois, the state of Missouri has a claim on your income.

 

The state of Illinois may have a claim on the income because the income is Illinois sourced.

 

You would file as a nonresident.  Illinois filing requirements may be found here.

 

  • a nonresident, you 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 from Schedule NR, Step 5, Line 46, is greater than your Illinois exemption allowance on Schedule NR, Step 5, Line 50), or
    • you want a refund of any Illinois Income Tax withheld in error. You must attach a letter of explanation from your employer.

If you pay income tax to Illinois, you may be eligible for a tax credit on your Missouri income tax return for taxes paid to another state.

 

@oukeli12