Live in Illinois, Work in Florida: Which State Taxes Your Paycheck?
Answer
Illinois gets all of it. Because Florida does not tax wage income, no Florida withholding exists and no Florida return is required — but Illinois taxes residents on worldwide income, so every dollar earned in Florida still belongs on your Illinois resident return.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Florida takes nothing, but Illinois still taxes residents on income earned anywhere, so the full amount lands on your Illinois return.
What you file
- 1Resident return · Illinois
File a Illinois resident return reporting all of your income.
The two states, side by side
| Illinois | Florida | |
|---|---|---|
| Taxes wages | Yes — flat | No |
| Reciprocity partners | 4 (Form IL-W-5-NR) | None |
| Convenience rule | No | No |
| Nonresident return | Form IL-1040 with Schedule NR | Not applicable |
| Credit for other-state tax | Schedule CR | No income tax |
| Nonresident safe harbour | 30 days | Not applicable |
| Local income tax | No | No |
| Revenue department | Illinois Department of Revenue | Florida Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Florida and working in Illinois gives:Work state only.
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.
- Remote worker: Illinois → FloridaHome state only
- 1099 contractor: Illinois → FloridaHome state only — estimated payments
- Moved mid-year: Illinois → FloridaOne part-year return — the state you left
Other Illinois pairs
Questions people actually ask
I live in Illinois and work in Florida. Which state takes the tax out of my paycheck?
Illinois gets all of it. Because Florida does not tax wage income, no Florida withholding exists and no Florida return is required — but Illinois taxes residents on worldwide income, so every dollar earned in Florida still belongs on your Illinois resident return.
Which state should my employer be withholding for?
Illinois. Your employer should withhold Illinois tax rather than Florida tax on these wages. If a Florida line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Illinois and Florida rules on this page were last checked against Illinois Department of Revenue and Florida 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.
- Illinois Department of Revenue — individual income taxaccessed 2026-08-07
- Florida Department of Revenue — individual income taxaccessed 2026-08-07