Question for Illinois tax specialists... For 2024, taxpayer is a full-time Indiana resident. In July, he gets married and the spouse was living and working in Illinois 1/1/24 through 6/30/24. Upon getting married, the spouse moved to Indiana to live with taxpayer. Federal 1040 is MFJ. I would think that the taxpayer and spouse would file a part-year Illinois return. However, tax software will not allow the MFJ taxpayer to file a part-year Illinois return unless both taxpayers lived in Illinois for at least one day during 2024. It appears that the only way around this is to file the federal as Married Filing Separately in order to file the state tax returns as MFS which seems impractical. There should be a method to file the federal MFJ and also file the part-year Illinois. This must be a relatively common occurrence and would think there may be an Illinois preparer on this forum that has encountered and solved this situation. If so, would appreciate any suggestions.
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File both states as MFJ.
IL only has one form the IL1040. Check part year resident and use Sch NR to allocate income earned in IL from federal amounts
For IN use IT40PNR. Use Sch A to allocate income earned in IN.
Don't forget since spouse was not a resident on 1/1 income from spouse is exempt from county tax for all of 2024.
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