An individual who is absent from Illinois for one year or more will be presumed to be a nonresident of Illinois. Ill. Admin. Code tit. 86, § 100.3020(f). However, this isn’t a blanket statement that can be used in regard to foreign moves—a person who is away for even lengthy periods of time on foreign assignments may still be considered domiciled in Illinois. Illinois General Information Letter IT 09-0024-GIL (Aug. 3, 2009). If an individual spends in the aggregate more than nine months of any taxable year in Illinois it will be presumed that he or she is a resident of Illinois. These presumptions aren’t conclusive, and may be overcome by other satisfactory evidence to the contrary.
Illinois General Information Letter IT 06-0013-GIL (June 7, 2006).
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = No
Treaty = Yes
Due Date = April 15
Accepts Federal Extensions = Yes