Illinois DOR Issues Information on Residential Status of Individual Income Taxpayers

The Illinois Department of Revenue July 1 issued information on the residential status of taxpayers for individual income tax purposes. The information includes: 1) a taxpayer is an Illinois resident if they were domiciled in Illinois for the entire year; 2) taxpayers must file separate returns if one spouse is an Illinois resident while the other spouse is a nonresident or a part-year resident; and 3) both spouses will be taxed as residents if they file a joint return. [Ill. Dep’t of Revenue, Who Is an Illinois Resident?, 07/01/22]

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