I live in Washington state but have gambling winnings (received W2-G) in Illinois. Do I need to file Illinois state tax return?

[alwu6879]

I live in Washington state but have gambling winnings (received W-2G) in Illinois. Do I need to file Illinois state tax return from Illinois gambling winnings, even though Washington state doesn't have income tax?

[MichaelL1]

Did IL withhold state of IL taxes and what is approx amount of winnings?

[alwu6879]

Total amount of winnings is about $14,000. No Illinois state income tax withheld reported on W-2Gs.

[MichaelL1]

 If you were a nonresident of Illinois during the entire tax year, you must complete and 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 is greater than your Illinois exemption allowance on Schedule NR), or are entitled to a refund of Illinois Income Tax that was withheld from your pay in error.

See the links below as sources.  The IL exemption allowance is approx $2,175 depending on your filing status, so an IL Non-Resident return is required to be filed. 

http://www.revenue.state.il.us/taxforms/IncmCurrentYear/Individual/IL-1040-Schedule-NR-Instr.pdf

http://www.revenue.state.il.us/TaxForms/IncmCurrentYear/Individual/IL-1040-Schedule-NR.pdf

http://www.revenue.state.il.us/QuestionsAndAnswers/851.htm

[alwu6879]

I guess my question is...gambling winnings are considered as income source, so I have to file Illionis state tax return to report the winnings regardless I'm an Illinois state resident or not. Correct?

[MichaelL1]

They are IL source income and yes as non-resident and would also be yes if a resident of IL.