Florida Resident, Income from real estate in Illinois

[Waggers]

I am a trustee for a trust that owns real estate in Illinois. I receive income from that trust. Do I have to file Illinois State taxes?

[TomD8]

Here are Illinois' filing requirements for non-residents (see the Note regarding trust income):

• 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.

  NOTE: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld enough Illinois Income Tax to pay your liability, you are not required to file a Form IL-1040.

https://www2.illinois.gov/rev/individuals/filingrequirements/Pages/default.aspx

[Irene2805]

It depends on whether the trust withheld IL taxes on your behalf. If they didn't, then yes you have to file an IL-1040 and Schedule NR.  If the trust did withhold enough IL taxes to cover your liability, then you don't have to file an IL return.

According to the Illinois Revenue website:

If you were 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.

NOTE: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld enough Illinois Income Tax to pay your liability, you are not required to file a Form IL-1040.