Questions & Answers

What if I was a resident of Iowa, Kentucky, Michigan or Wisconsin for part or all of 2021?

If you were an Iowa, Kentucky, Michigan, or Wisconsin resident and earned income in Illinois, you're exempt from paying Illinois income tax on income you earned from salaries, wages, tips, and other employee compensation. You're exempt because Illinois has a reciprocal agreement with these states. You must file Form IL-W-5-NR, Employee's Statement of Nonresidence in Illinois  with your employer to be entitled to exemption from withholding.

If you were a resident of a reciprocal state, you don't have to file an Illinois tax return unless you earned income in Illinois from sources other than wages paid to you as an employee or if you had Illinois income tax withheld from your pay in error.

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