I live in Illinois and worked and earned Non-employee compensation in Florida. Florida has no income tax. Do I need to pay Illinois income tax on this compensation?

[DanO · Accepted solution]

Yes, your resident state has the right to tax your income, wherever it was earned.

If Florida was an income-tax state, you would have needed to file a non-resident return to get a refund, and then you would need to file a return for Illinois.