NOTE: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld enough Illinois Income Tax to pay your liability, you are not required to file a Form IL-1040.
If you received wages, salaries, tips, and commissions from Illinois employers, you are not required to pay Illinois Income Tax on this income. This is based on reciprocal agreements between Illinois and these states.
The reciprocal agreements do not apply to any other income you might have received, such as Illinois lottery winnings.
NOTE: If your parent reported your interest and dividend income through federal Form 8814, Parent’s Election to Report Child’s Interest and Dividends, do not count that income in determining if you must file your own Form IL-1040.
Even if you are not required to file Form IL-1040, you must file to get a refund of