Moved from Illinois to New Hampshire Mid-Year: Which State Tax Returns Do You File?
Answer
New Hampshire asks for nothing. Your last state return is the Illinois part-year return covering the months before you moved; after that date Illinois has no claim on income from outside the state, and New Hampshire has no personal income tax to impose.
Last verified
The clean part of this move is that only one return follows it. The part that catches people is the withholding: Illinois tax should stop when your residency does, and it often does not without a prompt.
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. New Hampshire has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Illinois | New Hampshire | |
|---|---|---|
| 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 | New Hampshire Department of Revenue Administration |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Hampshire 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 → New HampshireHome state only
- Remote worker: Illinois → New HampshireHome state only
- 1099 contractor: Illinois → New HampshireHome state only — estimated payments
Other Illinois pairs
Questions people actually ask
I moved from Illinois to New Hampshire mid-year. Do I have to file in both states?
New Hampshire asks for nothing. Your last state return is the Illinois part-year return covering the months before you moved; after that date Illinois has no claim on income from outside the state, and New Hampshire has no personal income tax to impose.
How do I split my income between Illinois and New Hampshire?
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 New Hampshire return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Illinois and New Hampshire rules on this page were last checked against Illinois Department of Revenue and New Hampshire Department of Revenue Administration 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
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07