your Illinois base income from Line 9 is greater than your Illinois exemption allowance, or.an Illinois resident who was claimed as a dependent on your parents’ or another person’s return, you must file Form IL-1040 if.The reciprocal agreements do not apply to any other income you might have received, such as Illinois lottery winnings.

This is based on reciprocal agreements between Illinois and these states. If you received wages, salaries, tips, and commissions from Illinois employers, you are not required to pay Illinois Income Tax on this income. you received income in Illinois from sources other than wages, salaries, tips, and commissions, or.an Iowa, Kentucky, Michigan, or Wisconsin resident who worked in Illinois, you must file Form IL-1040 and Schedule NR if.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. You must attach a letter of explanation from your employer. you want a refund of any Illinois Income Tax withheld in error.you earned enough taxable income from Illinois sources to have a tax liability ( i.e., your Illinois base income from Schedule NR, Step 5, Line 46, is greater than your Illinois exemption allowance on Schedule NR, Step 5, Line 50), or.a nonresident, you must file Form IL-1040 and Schedule NR if.you want a refund of any Illinois Income Tax withheld.you earned income from Illinois sources while you were not a resident, or.you earned income from any source while you were a resident,.a part-year resident, you must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, if.For more information, see the instructions for Line 5 and Publication 120, Retirement Income. However, certain types of retirement income ( e.g., pension, Social Security, railroad retirement, governmental deferred compensation) may be subtracted from your Illinois income. a retired Illinois resident who filed a federal return, you must file Form IL-1040.You may not use tax withheld by an employer for these states as a credit on your Illinois return. If your employer in any of these states withheld that state’s tax from your compensation, you may file the correct form with that state to claim a refund. Based on reciprocal agreements between Illinois and these states, these states do not tax the compensation of Illinois residents. Compensation paid to Illinois residents working in these states is taxed by Illinois. an Illinois resident who worked in Iowa, Kentucky, Michigan, or Wisconsin, you must file Form IL-1040 and include as Illinois income any compensation you received from an employer in these states.

Kentucky income tax brackets 2021