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Revised Rule. Effective for 2020, nonresident employees that travel and work in Illinois for 30 work days or less in a calendar year are not subject to Illinois income tax and employers do not have an Illinois income tax withholding obligation. Currently, Illinois law does not provide any de minimis income tax exemption for days worked by nonresidents, except for a reciprocity exemption for residents of Iowa, Kentucky, Michigan, and Wisconsin. <a href="https://www.thompsonhine.com/uploads/1135/doc/IllinoisEnactsMobileWorkforce30WorkDayIncomeTaxExemption.pdf" target="_blank" rel="noreferrer noopener">Read more</a>.

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<a style="margin: 0px; padding: 0px; border: 0px; font: inherit; vertical-align: baseline; color: #3b2583; text-decoration: none; outline: none;" href="https://www.thompsonhine.com/professionals/ferrante-francesco" target="_self" rel="noopener">Francesco A. Ferrante</a> Thompson Hine LLP 937.443.6740 <a style="margin: 0px; padding: 0px; border: 0px; font: inherit; vertical-align: baseline; color: #3b2583; text-decoration: none; outline: none;" href="mailto:Francesco.Ferrante@ThompsonHine.com" target="_self" rel="noopener">Francesco.Ferrante@ThompsonHine.com</a>

https://admin.thompsonhinestaging.contentpilot.net/wp-content/uploads/2022/04/IllinoisEnactsMobileWorkforce30WorkDayIncomeTaxExemption.pdf

Illinois Enacts Mobile Workforce 30 Work Days Income Tax Exemption

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