Partial Resident of Illinois for 2 months. No employment during residence. Got 1099-INT for bank interest less than $200. Do I still need to file an Ill state return?

[ToddL · Accepted solution]

No, if you were only a resident of IL for two (2) months (no other iIL income) ,you do not need to file an IL tax return to report $200 of interest income. 

To start with, the 1099-INT reports interest income for all of 2017; it is unlikely you received all of it while living in IL. Even if you did, IL does not require Part-year Residents to file a tax return unless they have "earned income" from IL sources. "Interest income" is not "earned income".

From the IL DOR website: 

If you were 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

[MusicMakerMan]

Thank you! Your answer was very helpful.

[ToddL]

My pleasure!