What States Have a Reciprocal Agreement with Illinois?

An Illinois resident who worked in Iowa, Kentucky, Michigan, or Wisconsin, you must file Form IL-1040 and include as Illinois income any compensation you received from an employer in these states. Compensation paid to Illinois residents working in these states is taxed by Illinois. Based on reciprocal agreements between Illinois and these states, these states do not tax the compensation of [...]

Indiana Additions

Treatment of Previously Discontinued Add-Back **Important Information About Possible Year-End Federal Legislation This publication was finalized before all year-end federal legislative changes were complete. Therefore, some of these add-backs may need to be adjusted. You may wish to periodically check DOR’s homepage at www.in.gov/dor for updates about any impact of late federal [...]

Do I owe Iowa Minimum Tax?

Residents enter the amount from line 31 of the IA 6251 pdf (Iowa Alternative Minimum Tax Computation). Nonresidents and part-year residents enter the amount from line 35 of the IA 6251 pdf (Iowa Alternative Minimum Tax Computation). The Iowa alternative minimum tax is imposed, for the most part, on the same tax preference items and adjustments on which federal alternative minimum tax is [...]

Am I considered an Iowa Resident?

Are you a resident of Iowa for tax purposes? A person can be a resident of only one state at any given time. Usually, it is clear which state that is. Normally, it is the state in which they live and work. Occasionally, however, the question of residency can be a little more difficult to answer. If a person moves during the year, or for some reason spends an extended period of time outside the [...]

Delaware Foreign Taxes Paid

Foreign Taxes Paid If you elected the Foreign Tax Credit on your federal return, your federal itemized deductions, allowed as Delaware itemized deductions, will be increased by the amount of foreign taxes actually paid. Foreign taxes accrued, but not paid, are not allowed as an [...]