More than 1 primary residence due to moving within the same state and state income tax

[jmsturgeon123]

I'm doing my Illinois state taxes. We moved in July buying a new house and selling the old one so I have two primary residences I need to enter property taxes on but I don't see how to do that. I have entered the county and PIN for the property we lived in the first half of the year but how do I add the second property? Both are primary residences just only for part of the year.

The instructions state "Before entering property taxes paid, you'll need to enter your county and personal residence Property Index Number (PIN) of the property (or properties) for which the taxes are paid."

But there's only one spot to enter the PIN and County

The next page says "Enter the portion, if any, that was not for your principal residence in Illinois. Then enter the total of any property taxes that were deductible on your federal return as a business expense for a business, rental, or farm, whether or not you actually took the deduction." But all of the taxes were for a principal residence I just need to be able to enter 2 of them and there's no option for that!!

[DianeW777]

It depends.  In your case, it seems you can only use the property you sold in 2024, and not the one you purchased. 

The rules for the property tax credit when a home is sold and another purchased are as follows:

• Illinois property you purchased:   You may figure a credit for Illinois property you purchased during 2023 providing you figure only that portion of your taxes that pertains to the time you owned and lived at the property during 2023. You may not take a credit for taxes you paid if the seller reimbursed you at the time of closing. You also may not take a credit on your 2024 return for property you purchased in 2024. 
• Illinois property you sold:  You may figure a credit for Illinois property you sold in 2024 by combining the 2023 property tax paid in 2024, as well as a portion of the 2024 tax paid based on the time you owned and lived at the property during 2024. You may not take a credit on your 2024 return for property sold during 2023. 
  • For more information, see Publication 108, Illinois Property Tax Credit

Be sure you are using only the property taxes you are allowed when making the entries for the credit on your Illinois return.

The key is that the information is correct by the numbers and will provide the appropriate credit.  Please update if you have more questions and we will help.