Moved from Minnesota to Illinois Mid-Year: Which State Tax Returns Do You File?
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 Minnesota source can still pull a nonresident filing along with it.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · MinnesotaForm M1 with Schedule M1NR
File a Minnesota part-year return covering the months you lived in Minnesota. A part-year resident of Minnesota reports the income received while a Minnesota resident, plus any Minnesota-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-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.
The two states, side by side
| Minnesota | Illinois | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 2 (Form MWR) | 4 (Form IL-W-5-NR) |
| Convenience rule | No | No |
| Nonresident return | Form M1 with Schedule M1NR | Form IL-1040 with Schedule NR |
| Part-year return | Form M1 with Schedule M1NR | Form IL-1040 with Schedule NR |
| Credit for other-state tax | Schedule M1CR | Schedule CR |
| Nonresident safe harbour | None published | 30 days |
| Local income tax | No | No |
| Revenue department | Minnesota Department of Revenue | Illinois Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Illinois and working in Minnesota gives:Two part-year returns.
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: Minnesota → IllinoisBoth states — credit offsets the double tax
- Remote worker: Minnesota → IllinoisHome state only
- 1099 contractor: Minnesota → IllinoisHome state, plus the client state if you work there
Other Minnesota pairs
Questions people actually ask
I moved from Minnesota to Illinois 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 Minnesota source can still pull a nonresident filing along with it.
How do I split my income between Minnesota and Illinois?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Minnesota resident belongs on the Minnesota return and income received afterwards on the Illinois 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 Minnesota and Illinois rules on this page were last checked against Minnesota Department of Revenue and Illinois 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.
- Minnesota Department of Revenue — individual income taxaccessed 2026-08-07
- Illinois Department of Revenue — individual income taxaccessed 2026-08-07