2013 Schedule NR, Nonresident and Part?Year Resident Computation of Illinois Tax. Nonresident and Part?Year Resident Computation of Illinois Tax - tax illinois-2025

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Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, allows part-year or nonresidents of Illinois to determine the income that is taxed by Illinois during the tax year and to figure Illinois Income Tax. Attach: Schedule NR to Form IL-1040, Individual Income Tax Return.
An Illinois resident is an individual that is domiciled in Illinois for the entire tax year. A Nonresident of Illinois is an individual that is not domiciled in Illinois at any time during the year. A Part-Year Resident is an individual that moved into or out of Illinois during the year.
You must file Form 1040-NR, U.S. Nonresident Alien Income Tax Return only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.
A non-resident alien for tax purposes is a person who is not a U.S. citizen and who does not meet either the green card or the substantial presence test as described in IRS Publication 519, U.S. Tax Guide for Aliens.
Illinois Residents You must file an Illinois tax return if: You were required to file a federal return, or. You were not required to file a federal return but your Illinois income exceeds your exemption allowance.
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Nonresident aliens must file an Illinois income tax return if the nonresident aliens income is subject to federal income tax law. Register for a complimentary trial to unlock this document, plus gain access to so much more, including: Expert insights into the industrys hottest topics.
Illinois flat income tax rate means that every resident, regardless of income level, pays the same individual income tax rate of 4.95 percent. Nonresidents who work in Illinois also must pay income tax to the state, unless they live in Wisconsin, Iowa, Kentucky or Michigan.
Illinois Nonresidents As an Illinois nonresident, you must file an Illinois return if: You earned enough taxable income from Illinois to have a tax liability. You want a refund of any tax withheld in error for Illinois.

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