Illinois filing requirement.

[byrh]

I am a resident of Illinois. My son attended college in CA and graduated in May.  He had no income while attending college.  In July, he moved to California and got a job in California. He will file CA tax return 540NR as a part year resident. Is this correct? And does he need to file Illinois tax even though turbotax shows IL income tax is zero?

[KatrinaB48 · Accepted solution]

Yes, he needs to file a part-year resident return for the state of California since he moved into the state during 2019.

Whether or not he is required to file an Illinois Part-year resident return, depends on his Illinois income. 

According to the Illinois department of revenue, he must file an Illinois return if:

• he had earned income from any source while you were a resident,
• he had earned income from Illinois sources while he was not a resident