Live in MN. Work for Company in CA. W-2 has Employer's Address as CA, but lists IL in Box 15. Do I file in CA or IL?

[Tjones8226]

I am helping my boyfriend with his 2023 taxes. He is an over-the-road truck driver who lives in MN and worked in MN the first half of the year, but took a job mid-2023 with a company located in Sacramento, CA. Sacramento is their hub/shop and where he was dispatched out of. His W-2 lists the Employer's address as Sacramento, CA. However, the W-2 lists Illinois in Box 15. (Apparently, they process payroll out of an office in Illinois). So, in addition to MN, which state does he file incomes taxes in - California or Illinois?  I need to know which state to purchase on Turbo Tax.

[tagteam]

@AmeliesUncle ?

[TomD8 · Accepted solution]

If he actually moved to California during the tax year, then he would file part-year resident returns in both MN and CA.  He has no tax obligation to the state of Illinois.

But if his main, primary home remained in MN all year, then he would file only in MN.  

The "Amtrak Law" of 1990 prohibits the compensation of any rail or motor carrier employee who works in more than one State from being subject to State income taxes in any State but the State in which the employee resides.

https://www.congress.gov/bill/101st-congress/house-bill/5075

If his employer withheld taxes for the wrong state(s), then he would have to file a non-resident tax return in those state(s), showing zero income, in order to have the incorrectly withheld taxes refunded to him.

[Tjones8226]

TomD8 -

Really? Huh. 😀 I am an attorney (clearly not a tax attorney), and I had never heard of the Amtrack Law of 1990. Neither has my boyfriend. He has always worked for a MN-based company, so this has never come up. He never moved to CA and still resides in MN. So, no need to file in CA. I guess this explains why his employer took $0.00 IL state income taxes out (even though "IL" is listed in Box 15). He'll just have to pay in to MN now. But, at least I won't have to needlessly spend $45 to buy an additional state from Turbo Tax. Thank you very much!!!!!