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

Two part-year returnsBoth states claim the income

Answer

Rhode Island 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

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

  1. 1Part-year return · Rhode IslandForm RI-1040NR

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

  2. 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

 Rhode IslandIllinois
Taxes wagesYes — graduatedYes — flat
Reciprocity partnersNone4 (Form IL-W-5-NR)
Convenience ruleNoNo
Nonresident returnForm RI-1040NRForm IL-1040 with Schedule NR
Part-year returnForm RI-1040NRForm IL-1040 with Schedule NR
Credit for other-state taxForm RI-1040NR Schedule IISchedule CR
Nonresident safe harbourNone published30 days
Local income taxNoNo
Revenue departmentRhode Island Division of TaxationIllinois Department of Revenue
Last verified

The other direction

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

Illinois to Rhode Island →

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 Rhode Island pairs

Questions people actually ask

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

Rhode Island 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 Rhode Island and Illinois?

By when you received it, measured against the date your domicile actually changed. Income received while you were a Rhode Island resident belongs on the Rhode Island 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 Rhode Island and Illinois rules on this page were last checked against Rhode Island Division 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.