[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-11138":3},{"rec_id":4,"title":5,"text":6},"11138","How does Illinois tax remote workers?","There are a few situations to consider. You may fall into more than one category. \u003Cbr>\u003Cbr>\r\n\r\n\u003Col>\u003Cli>I lived in Illinois.\u003C/li> \r\n\r\n\u003Cul>\u003Cli>If you're considered a \u003Ca href=\"/freefile2025/answers?faq=5321\">full-year\u003C/a> or \u003Ca href=\"/freefile2025/answers?faq=5322\">part-year\u003C/a> resident of Illinois, you'll be taxed on all income earned from any source during your time of residency. Be sure to file the appropriate return.\u003C/li>\u003C/ul> \u003Cbr>\r\n\r\n\u003Cli>I worked remotely from Illinois.\u003C/li> \r\n\u003Cul>\u003Cli>Illinois taxes income earned for personal services performed while in Illinois (even if you're a nonresident). This includes remote work for an employer or clients based outside Illinois if you were physically in the state while doing the work. \u003C/li>\r\n\u003Cli>You may be able to claim a credit for taxes paid to another state on your Illinois resident return for any income required to be reported in multiple states. If you were a nonresident of Iowa, Kentucky, Michigan, or Wisconsin, and you had taxes withheld from these states, you'll need to file a tax return in these states to claim any refunds.\u003C/li>\u003C/ul>\u003Cbr>\r\n\r\n\u003Cli>My employer was based in Illinois.\u003C/li> \r\n\u003Cul>\u003Cli> If your employer was based in Illinois, they may have withheld Illinois taxes from your wages as shown on your \u003Ci>W-2\u003C/i>. However, as long as you didn't live or work in Illinois, you will not owe Illinois taxes on those wages and can file a nonresident return to claim a refund of those withholdings.\u003C/li> \r\n\r\n\u003Cli>If your employer didn't withhold Illinois taxes and you were a \u003Ca href=\"/freefile2025/answers?faq=5323\">nonresident\u003C/a> of Illinois, you probably don't need to file an Illinois return at all unless you otherwise have an Illinois nonresident filing requirement.\u003C/li>\u003C/ul> \r\n\u003C/ol> \r\n\r\nIf your wages were minimal and you didn't do any other business in Illinois, it's possible you will be exempt from filing regardless of residency. See the Illinois \u003CI>IL-1040\u003C/i> instructions for more information.",1777391514041]