Income tax - IL

Len Green's Profile

A quick question: My 29 yr old son lives here in Illinois most of the year working for a local employer, however for the winter months (Nov-Mar) he works in Florida, for another employer. In effect he is out of Illinois for about 4-5 months each year.

Are his Florida wages subject to IL state income taxes or can he exclude them and if so, on what grounds? He files his own taxes.





Member's Profile

I am not a tax expert so you'll have to make up your own mind about what follows. Suggest that your son review IL Schedule NR. This allows him to file as a part-year resident of IL. On the schedule, he allocates the portion of his income earned in Florida to that state. The rest would be allocated to and taxed by IL. If this is not his first winter in FL, he should consider filing amended IL returns for prior years. Presumably, he'll have separate W-2 forms that show the income earned in each state. If he mantains good calendar records of his time in each state, he may also be able to segregate other income sources such as dividends and interest.

Member's Profile

Hi Len:

Your son will be considered an Illinois Resident [lives in Illinois the major portion of the year and likely has a "proincipal residence"] and must file an Illinois NR form. Your son will also have to file in Florida for any income tax required there. The Illinois form essential credits your son's Illinois tax for "foreign" taxes paid, if any.