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Moved from Virginia to Illinois 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 Virginia 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 · 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.

  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

 VirginiaIllinois
Taxes wagesYes — graduatedYes — flat
Reciprocity partners5 (Form VA-4)4 (Form IL-W-5-NR)
Convenience ruleNoNo
Nonresident returnForm 763Form IL-1040 with Schedule NR
Part-year returnForm 760PYForm IL-1040 with Schedule NR
Credit for other-state taxSchedule OSCSchedule CR
Nonresident safe harbourNone published30 days
Local income taxNoNo
Revenue departmentVirginia Department 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 Virginia gives:Two part-year returns.

Illinois to Virginia →

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 Virginia pairs

Questions people actually ask

I moved from Virginia 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 Virginia source can still pull a nonresident filing along with it.

How do I split my income between Virginia and Illinois?

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