Reciprocal State Agreements Illinois & Iowa

[carriskoul]

I received form 1099-NEC instead of a W-2 for a part-time job in Iowa but live in Illinois.

Do I need to file Iowa state income tax even though Illinois and Iowa have a reciprocal agreement?

TT says no if receiving a W-2 but since a 1099-NEC was issued, it was not clear to me if I would check Iowa as a state for receiving compensation.

[rjs]

The reciprocal agreement applies only to wages reported on a W-2. Since you were treated as a contractor, not an employee, and the payment you received was reported on a 1099-NEC, the reciprocal agreement does not apply to that income and you have to file an Iowa nonresident tax return.

[carriskoul]

Thank you for the prompt response and confirmation.

Kind Regards.