Question

Part year resident in IL ( 4 months during pandemic) but worked in MA

Forum|Forum|5 years ago
February 14, 2021
1 reply
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Hello all,

Thanks in advance for help. My work has been in MA for the whole year but I worked remotely from IL for 4 months due to pandemic. I'm assuming that I would have to file schedule NR for IL. How do I calculate the IL portion of income (Lines 5-35 , col B ) ? Should I just multiply my federal total by 4/12 ? For example, if my federal wages is $15000 , then IL portion would be $5000 ($15000*4/12).

Not A Product Question

J

JotikaT2

It depends.

I understand you resided in Illinois temporarily for 4 months, but did you intend to make Illinois your permanent residence? If not, you may not need to file an Illinois income tax return.

If you did intend to stay in Illinois, was your income from Illinois sources or was it still from Massachusetts sources? Your answer here will also affect what return(s) you would need to file.

Another factor to consider is how was the income reported on your W-2 Form. Look at boxes 15-17 to determine which state the income was allocated to.

If all of the income is sourced to MA, and you were considered an Illinois resident, you will need to pick up the income in both MA and IL, and claim a credit for any income taxed by both states on your Illinois resident return. If you are not considered an Illinois resident because your stay there was only temporary, you would not have to file an Illinois tax return at all. Your income will only be taxed in MA at that point.

Illinois filing requirements and form instructions

Essentially, when you prepare your state income taxes, you will need to report the income as reported to your by your employer on your W-2 Form. If you determine the amounts should have been allocated to both states, you will need to contact your employer to determine if a corrected W-2 Form needs to be issued.

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Z

ZA95Author

@JotikaT2, Thanks for detailed answer.

I knew that IL living situation would be temporary and I would come back to MA eventually. However, I co-signed a lease in IL with a friend due to the uncertainty related to the pandemic . Does it demonstrate that I intended to make IL my permanent residence ? There was no option to terminate that lease when I came back to MA and had to maintain it for the rest of the year.

My income is entirely from MA and boxes 15-17 from W-2 are assigned to MA only. Thank you!

J

JotikaT2

Not necessarily.

It sounds like even though you signed the lease, your intentions were never to stay in Illinois. If Illinois were to ever question it, you can simply indicate the circumstances for your move involved Covid and the uncertainty of the times as part of the reason for signing the 1 year lease. Your actions indicate the move was not permanent as well.

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