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So You Think You’ve Left Illinois?

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The Illinois Department of Revenue (IDOR) has specific regulations intended to prevent individuals who reside in both Illinois and another state for a portion of the year from being considered a resident of the other state. The IDOR’s goal is to subject these individuals to Illinois income and inheritance tax, which could have a considerable financial impact. These rules create the following presumptions:

  1. An individual receiving an owner-occupied homestead exemption for Illinois property is a resident of Illinois; and
  2. An individual who is an Illinois resident in one year is also a resident the following year, if present in Illinois more days than present in any other state  

These presumptions and additional factors were implemented by the IDOR to prevent “snowbirds” from claiming residency in states like Florida to avoid Illinois tax. Although the IDOR has created more barriers, proper legal guidance can circumvent these regulations. In some states, like Florida, there is a statute authorizing individuals to designate Florida as their state of residency. Designating residency in another state can help individuals make a case for non-Illinois residency. However, declaring residency in another state does not guarantee you will be able to avoid Illinois’s income tax, but additional options are available to strengthen a case against Illinois residency.

If you reside in Illinois and another state for a portion of the year, you may need legal assistance to ensure non-residency status in Illinois to avoid an inheritance tax and a higher income tax. The attorneys at Kelleher & Buckley, LLC are knowledgeable of all regulations affecting Illinois snowbirds. Call Andrew Kelleher or David Buckley at 847-382-9130 or email attorneys@kelleherbuckley.com to find out your legal options.

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