Publication 102 - Illinois Filing Requirements For Military Personnel - Illinois Department Of Revenue
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4Illinois Department of Revenue
If you are an Illinois resident for any
part of the taxable year (for ex-
ample, if you have changed your
To clarify which military
Pay for full-time active duty or
domicile to a location within Illinois
personnel are required to
service during a time of national
during the taxable year), you must
emergency or civil disturbance in the
file as a part-year resident whether
file Illinois Individual
U.S. Armed Forces, Armed Forces
or not you owe Illinois tax.
Income Tax returns and
Reserves, and National Guard is
considered qualifying military
how military personnel
income and is not taxed in Illinois.
If, as an Illinois resident, you
Your IL-1040 Instructions contain
should file in Illinois
have been stationed outside
further details and exceptions.
Illinois for the entire taxable
year, and
To explain whether military
do not earn income subject to
personnel are Illinois residents
In general...
Illinois tax,
To explain what income is
If you are a resident, your
you may choose to be considered a
taxable in Illinois
taxable income includes all
nonresident for Illinois tax purposes,
income regardless of whether it
To explain how resident, part-
and you are not required to file an
is earned from Illinois sources.
year resident, and nonresident
Illinois return.
military personnel must file an
If you are a part-year resident,
As a member of the U.S. Armed
Illinois return
your taxable income includes
Forces, you do not necessarily
income earned from all sources
become an Illinois resident when
while you were a resident and
you report for duty at an Illinois
income earned from Illinois
installation. If you have a domicile
sources while you were a
in another state, you have the option
To determine whether and how you
nonresident.
of remaining a nonresident for
should file in Illinois, you must first
Illinois purposes.
establish your residency status.
No simple formula for determining
You are a resident of Illinois if you
residency exists. If you have ques-
are in Illinois for other than a
tions about your residency, please
temporary purpose during the
call or write us (see the end of this
taxable year or have a legal domicile
publication). You may want to
in Illinois but are absent for a
request a copy of our regulation
temporary purpose during the
defining residency (86 Illinois
taxable year. A domicile is that place
Administrative Code, Section
where you have your principal
100.3250).
residence and to which, when
absent, you intend to return. As a
member of the U.S. Armed Forces,
you may maintain an Illinois resi-
Your taxable income includes pay
dency while being stationed outside
for weekly or monthly training
the state, even for considerable
meetings of a U.S. Armed Forces
periods.
Reserve or National Guard unit.
PUB-102 (N-1/91)
Page 1
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