Illinois taxes residents on all income. You can be a resident by domicile, or by maintaining a home in the state and spending more than half the year there.
You are an Illinois resident if you are domiciled in Illinois, or if you maintain a permanent place of abode in the state and spend more than 183 days (184 or more) there. Both conditions must be met for statutory residency.
Illinois defines a resident as anyone domiciled in the state, or anyone who maintains a permanent place of abode in Illinois and is present for more than 183 days during the tax year. Both the abode and the day count are required; 184 days is the trigger.
A permanent place of abode is a dwelling maintained on a permanent rather than transient basis. Someone who spends 200 days in Illinois but stays only in hotels or with friends, with no maintained home, is generally not a statutory resident.
Count conservatively: presence in the state during a day generally counts, and days accumulate across every trip. When both conditions are met, you are taxed on worldwide income as an Illinois resident for that year.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed resolves each day to one jurisdiction and shows your running count against every threshold you watch.
Maintaining a permanent place of abode in Illinois and spending more than 183 days (184 or more) in the state during the year.
Generally no. Without a maintained permanent place of abode, even 200 days in hotels or with friends usually does not make you a statutory resident.
Residents are taxed on worldwide income for the year.
Track your days by state automatically and keep an export ready before anyone asks for it.
