Moved from Ohio to Illinois Mid-Year: Which State Tax Returns Do You File?
Answer
Ohio for the first part of the year, Illinois for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
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
- 1Part-year return · OhioForm IT 1040 with Schedule IT NRS
File a Ohio part-year return covering the months you lived in Ohio. A part-year resident of Ohio reports the income received while a Ohio resident, plus any Ohio-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
| Ohio | Illinois | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — flat |
| Reciprocity partners | 5 (Form IT 4NR) | 4 (Form IL-W-5-NR) |
| Convenience rule | No | No |
| Nonresident return | Form IT 1040 with Schedule IT NRC | Form IL-1040 with Schedule NR |
| Part-year return | Form IT 1040 with Schedule IT NRS | Form IL-1040 with Schedule NR |
| Credit for other-state tax | Ohio Schedule of Credits (resident credit) | Schedule CR |
| Nonresident safe harbour | None published | 30 days |
| Local income tax | Yes | No |
| Revenue department | Ohio Department of Taxation | Illinois Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Illinois and working in Ohio 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: Ohio → IllinoisBoth states — credit offsets the double tax
- Remote worker: Ohio → IllinoisHome state only
- 1099 contractor: Ohio → IllinoisHome state, plus the client state if you work there
Other Ohio pairs
Questions people actually ask
I moved from Ohio to Illinois mid-year. Do I have to file in both states?
Ohio for the first part of the year, Illinois for the rest. Each state's part-year return reports the income received during that state's residency period and prorates the standard deduction, exemptions and credits accordingly. Keep evidence of the date you actually changed domicile.
How do I split my income between Ohio and Illinois?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Ohio resident belongs on the Ohio 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 Ohio and Illinois rules on this page were last checked against Ohio Department of Taxation 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.
- Ohio Department of Taxation — individual income taxaccessed 2026-08-07
- Ohio — Form IT 4NRaccessed 2026-08-07
- Illinois Department of Revenue — individual income taxaccessed 2026-08-07