Freelance writing and IL taxes

[TimU]

My wife made $36 freelance writing for Upwork. I reported it on my federal taxes as such (we are using TurboTax Online). We live in Illinois. Do we need to report it as income for Illinois, or fill out a tax return for California, where Upwork is located?
Thank you.

[MarilynG1]

No, if no services were performed in California, you don't need to file a California return.  If you reported the income in your Federal return, it will be included in your Adjusted Gross Income for Illinois tax. 

Here's more info from the CA FTB.

@TimU 

[TimU]

Thank you so much for clarifying.