NY based and graduates college in IL and Which State to file?

Forum|Forum|1 year ago
March 1, 2025
1 reply
0 views

Hi everyone,

I need some advice regarding my son's 2024 tax return.

He turned 23 in January 2025. We are from New York, and he graduated from college in Chicago last year. In August 2024, he started his full-time job in Chicago and earned income from August through December.

Which state(s) does he need to file taxes in? Can he still file his 2024 return as a non-resident? He still holds a New York driver's license and plans to return to NY eventually, so he does not want to transfer it to an Illinois license. I hope this won’t cause any issues.

For reference, he had internship income in 2023 and filed both NY and IL tax returns as a non-resident.

We’re unsure how to proceed, so any guidance would be greatly appreciated.

Thank you!

TurboTax Home & Biz Windows

KrisD15

He is living and working in Illinois, so Illinois is his tax home.

Having a New York driver's license is not enough to establish a tax home in New York.

As a dependent student, he would be a resident of the same state as the state in which the person that claims him lives,

HOWEVER

from your description, it sounds like he is now a non-dependent and filing on his own.

It also sounds like he is a resident of Illinois and would file as such.

Since he is a non-dependent for all of 2024 (you did not supply more than half his 2024 support and the child did not live with you after graduating) he will file as a full-year Illinois resident and not file for New York. (unless he has income from NY sources, in which case he would file as a non-resident for New York).

Having a New York driver's license is not enough to establish a tax home in New York. He is living and working in Illinois, so Illinois is his tax home.

**Say "Thanks" by clicking the thumb icon in a post**Mark the post that answers your question by clicking on "Mark as Best Answer"