The Illinois Department of Revenue (DOR) published Publication 102, providing guidance on income tax filing requirements for military personnel and their spouses. The publication explains how military personnel can determine their Illinois residency status, what filing options are available for joint returns, which military personnel must file Illinois returns, how military pay is taxed in Illinois, which forms should be used, and how military spouses should report their civilian wages. [Ill. Dep’t of Revenue, Pub-102, Filing Requirements for Military Personnel, 12/01/25]
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