If I'm a resident of California but received unemployment from Illinois. Do I file state taxes in both California and Illinois or just California?

[mrchichi]

Looking for some direction on filing.

[ColeenD3]

It depends if you were a nonresident or part-year resident of IL and how much the unemployment amounted to.

IL filing requirements state:

• a part-year resident , you must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, if
  • you earned income from any source while you were a resident,
  • you earned income from Illinois sources while you were not a resident, or
  • you want a refund of any Illinois Income Tax withheld.
• 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.

IL Schedule NR

[mrchichi]

Thank you for the prompt response. I was a non-resident in Illinois and the amount of unemployment received was $3100. Would I still need to file an Illinois 1040?

[MayaD]

Yes, you have to file IL non-resident return.

As 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.

For tax year beginning January 1, 2021, it is $2,375 per exemption.