living in Florida but worked 3 months in Illinois and got a 1099-NEC

[stacey9554]

I live and go to college in Florida and worked 3 months in Illinois, who has state taxes.  I received a 1099-NEC from the job and made 9,000.  My total income for the year was 10,000, with the other 1,000, coming from a w2 due to a Florida job I had.

The 1099-NEC I received had the state of FL listed in Box 6 even though I temporary lived and worked in Illinois for 3 months.  The Illinois state tax looks to be 4.5%.

Am I required to pay Illinois state tax if I only made 9000 working in Illinois?

[xmasbaby0]

https://tax.illinois.gov/individuals/filingrequirements.html

[Vanessa A]

Yes.  You will need to file a return.  The IL exemption allowance is $2,775 for 2024.  Since you made more than that you will need to file a 2024 NR Illinois return.  You will ONLY include the income you earned from IL on the return.  When you walk through the state questions you will be able to remove the FL income so you are not taxed on that $1,000 only the $9,000.  

[Hal_Al]

It depends on what "I live and go to college in Florida" really means.

If you were a resident of IL before you "went off" to college in FL, you are still (most likely) an IL resident.  This is particularly true if you are still a dependent of IL resident parents and/or you still maintain a IL home address. 

Most, college age, college students are still residents of the state they lived in before going to college.  You file an IL resident return and pay IL tax on all your income.  If you had also worked in another state, and paid tax to that state, IL would give you a credit for the tax paid to that state. 

When you worked in a state without an income tax (e.g. Florida), there will be no credit, since there was no FL tax. In other words, having worked in a state without an income tax does not get you out of paying state tax on that income, to your home state.