Newsletter
June 2010 -
I’m A Nonresident of Illinois—Maybe?
Topic Description: Over the last few years, the Illinois Department of Revenue (“Department”), like many other states’ tax agencies, has focused considerable attention on high-net-worth former residents now claiming to be residents of another state. The Department has generally limited its audits to prior Illinois residents who accumulated significant wealth while living in Illinois and then moved to another state which does not impose a personal income tax.
Authors: David P. Dorner
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