Publication 102 - Illinois Filing Requirements For Military Personnel - Illinois Department Of Revenue Page 2
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4If you are a nonresident, your
If you are a part-year resident...
calculations. Therefore, you must
taxable income includes all
not subtract this combat pay on your
You must file Form IL-1040 and
income earned from Illinois
IL-1040.
Schedule NR, Nonresident and Part-
sources.
Year Resident Computation of
In addition to qualifying military
Illinois Tax. On Schedule NR, the
income, certain other income is
“amount attributable to Illinois” in
exempt from Illinois taxation. For
Part II, Line 1, Column B, should
further details, see the instructions
include
for Forms IL-1040 and Schedule
all “wage” income — except
NR.
qualifying military income —
earned while a resident regard-
less of whether such income is
earned from Illinois sources and
If you are a resident or part-year
all “wage” income — except
resident and
qualifying military income —
If you choose to be considered a
you are required to file a federal
earned from Illinois sources
nonresident for Illinois tax purposes
return or
while a nonresident.
under the “12-month” rule, you are
you earned more than $1,000
not required to file an Illinois return.
You may subtract on your IL-1040
times the number of exemptions
only that qualifying military income
You have the option to file an
you claim in Illinois,
received during the part of the year
Illinois return as a resident and
you were a resident (see the Subtrac-
you must file an Illinois return.
subtract qualifying military income.
tions section on that form).
If you are a resident and choose to
If you are a nonresident...
consider yourself a nonresident for
Illinois tax purposes under the “12-
You must file Form IL-1040 and
month” rule, you are not required to
Schedule NR, Nonresident and Part-
file an Illinois return.
Year Resident Computation of
Illinois Tax. On Schedule NR, the
If you are a nonresident, you must
“amount attributable to Illinois” in
file an Illinois return if you have
Part II, Line 1, Column B, should
earned income from Illinois sources
include all “wage” income — except
unless such income is specifically
If you are required to file a federal
qualifying military income —
exempt from Illinois taxation.
return, you must file Form IL-1040.
earned from Illinois sources.
You may not subtract military pay
on your IL-1040.
If you are a resident...
You may subtract qualifying military
income on your Form IL-1040 if that
The federal government permits
income has been included in your
certain combat pay to be excluded
federal adjusted gross income.
If you are required to file a federal
from your adjusted gross income.
return, you must file Form IL-1040.
This combat pay has already been
subtracted in determining your
federal adjusted gross income, which
is the starting point for your Illinois
Page 2
PUB-102 (N-1/91)
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