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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.
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.
What is the purpose of Schedule NR? Do not use this schedule if you are filing Form IL-1040, Individual Income Tax Return. Schedule NR allows a trust or estate that is a nonresident of Illinois to determine the income that is taxed by Illinois during the tax year.
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 are an Illinois resident if you were domiciled in Illinois for the entire year. Your domicile is the place where you reside and the place where you intend to return after temporary absences.
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Form 1040NR collects income tax from individuals who live or work in the U.S. for a docHub part of the year, yet who do not possess a green card or U.S. citizenship. If you earn income in the U.S. and meet one of two days of presence tests, then you may be required to file this form.
You may need to file Form 1040-NR if you: Were a nonresident alien engaged in a trade or business in the United States. Represented a deceased person who would have had to file Form 1040-NR.

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