Part Year Residents

[jbtoher]

An IL domicled taxpayer has temporarily relocated to MO to work under performance contract with the St. Louis Symphony.  In 2020 the taxpayer was only living in MO for 108 days.  Should the taxpayer be reporting as a "part-time" resident versus a "non-resident" for both states? 

[Mike9241 · Accepted solution]

if you claim to be domiciled in Illinois (Domicile (Home of Record) - The place an individual intends to be his/her permanent home; a place that he/she intends to return whenever absent. A domicile, once established, continues until the individual moves to a new location with the true intention of making his/her permanent home there. An individual can only have one domicile at a time)  IE you intend to return after your stint in MO you are a full-year Illinois resident.

for Misssouri, you don't meet its definition of non-resident so you would be a part-year resident.

the result: you file a Mo return as part-year resident only reporting your income earned there. this return must be prepared before Illinois.  for Illinois yo pay tax on the MO income and then get a credit for the income taxed by both Il and Mo. 

[jbtoher]

Thank you for your clarification.  Excellent response.  Greatly appreciated!