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Moved from Illinois to Virginia Mid-Year: Which State Tax Returns Do You File?

Two part-year returnsBoth states claim the income

Answer

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Illinois source can still pull a nonresident filing along with it.

Last verified

A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.

What you file

  1. 1Part-year return · IllinoisForm IL-1040 with Schedule NR

    File a Illinois part-year return covering the months you lived in Illinois. A part-year resident of Illinois reports the income received while a Illinois resident, plus any Illinois-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

  2. 2Part-year return · VirginiaForm 760PY

    File a Virginia part-year return covering the months you lived in Virginia. A part-year resident of Virginia reports the income received while a Virginia resident, plus any Virginia-source income received during the rest of the year, and prorates the deductions and credits to the residency period.

The two states, side by side

 IllinoisVirginia
Taxes wagesYes — flatYes — graduated
Reciprocity partners4 (Form IL-W-5-NR)5 (Form VA-4)
Convenience ruleNoNo
Nonresident returnForm IL-1040 with Schedule NRForm 763
Part-year returnForm IL-1040 with Schedule NRForm 760PY
Credit for other-state taxSchedule CRSchedule OSC
Nonresident safe harbour30 daysNone published
Local income taxNoNo
Revenue departmentIllinois Department of RevenueVirginia Department of Taxation
Last verified

The other direction

Reversing the commute does not always reverse the answer. Living in Virginia and working in Illinois gives:Two part-year returns.

Virginia to Illinois →

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.

Other Illinois pairs

Questions people actually ask

I moved from Illinois to Virginia mid-year. Do I have to file in both states?

Expect a part-year filing on each side. The point of a part-year return is that neither state taxes the whole year, so you are not double-taxed by default — but income received close to the move date has to be assigned carefully, and a lingering Illinois source can still pull a nonresident filing along with it.

How do I split my income between Illinois and Virginia?

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 Virginia return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.

How current is this?

The Illinois and Virginia rules on this page were last checked against Illinois Department of Revenue and Virginia Department of Taxation 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.