itonewbie
Level 15

Nonresidents are only required to file an Illinois NR return if there is enough income to generate a tax liability.  This means that if your client has a net loss on the rental, IL return will not be required.

If there is a small amount of net income, you will need to run a calculation to determine if there is any IL taxable income after the small exemption allowance prorated for full-year as-if IL base income.

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