Moved from Illinois to Florida Mid-Year: Which State Tax Returns Do You File?
Answer
One return, filed in Illinois. Florida levies no personal income tax, so moving there ends your state filing obligation from the date of the move. A Illinois part-year return covers the income you received while you were still a Illinois resident, and that is the whole of it.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. Illinois taxes everything you received while you still lived there.
What you file
- 1Part-year return · IllinoisForm IL-1040 with Schedule NR
File a Illinois part-year return covering the months you lived in Illinois. Florida has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Illinois | Florida | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | 4 (Form IL-W-5-NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IL-1040 with Schedule NR | Not applicable |
| Part-year return | Form IL-1040 with Schedule NR | Not applicable |
| Credit for other-state tax | Schedule CR | No income tax |
| Nonresident safe harbour | 30 days | Not applicable |
| Local income tax | No | No |
| Revenue department | Illinois Department of Revenue | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in Illinois gives:One part-year return — the state you moved to.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Illinois → FloridaHome state only
- Remote worker: Illinois → FloridaHome state only
- 1099 contractor: Illinois → FloridaHome state only — estimated payments
Other Illinois pairs
Questions people actually ask
I moved from Illinois to Florida mid-year. Do I have to file in both states?
One return, filed in Illinois. Florida levies no personal income tax, so moving there ends your state filing obligation from the date of the move. A Illinois part-year return covers the income you received while you were still a Illinois resident, and that is the whole of it.
How do I split my income between Illinois and Florida?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Illinois resident belongs on the Illinois return and income received afterwards on the Florida return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Illinois and Florida rules on this page were last checked against Illinois Department of Revenue and Florida Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Illinois Department of Revenue — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07