Bonus received in 2019 however I recently moved to Florida that has 0% state income taxes. Do I still have to file in my previous state where I lived in 2018, Illinois?

[HelenaC]

It depends when you moved to Florida. 

If you received the bonus while you were a resident of IL, yes, you have to file a 2019 part year IL income tax return and allocate the bonus to IL.

If you were a resident of FL at the time your received your bonus, no, you don't have to include it on your 2019 part-year IL income tax return. 

• Please see the following: How do I file if I moved to a different state last year?

[thendry7]

Very helpful, thank you. What defines residency? I am technically living in a hotel while my place in Illinois has not been sold yet. Technically speaking I would say I'm permanently based in Florida. But if I still own real-estate in Illinois, does that mean Illinois would still want their pound of flesh? Thanks a lot for your help on this.

[HelenaC]

When did you move to FL? When did you receive Bonus check?

[thendry7]

I moved in December of 2018 for a new job. I received the bonus check in March. I still own real-estate in Illinois.

[HelenaC]

You are a cash basis tax payer. You report the income when you receive it. So you received the bonus in 2019. From your statements, you are a FL resident. The fact that you still own real estate in IL because it hasn't been sold yet, doesn't matter.