Did Illinois's residence presumption compare Illinois days with each other state separately or with all other-state days combined?

Plain-English summary

Illinois compared its days with each other state separately, not with all days outside Illinois combined. In the example, the prior-year Illinois resident spent 160 days in Illinois, 150 in Florida, and 55 in Wisconsin. Because 160 was more than the count in any other single state, the Illinois-residence presumption applied.

The quoted regulation made the presumption rebuttable. Clear and convincing evidence could overcome it.

What this means for you

A majority of days outside Illinois does not by itself defeat this presumption when those days are divided among several states. Day count is still only a presumption, not the entire residency analysis.

Common questions

Q: Were Florida and Wisconsin days added together?
A: No.

Q: Was Illinois residence conclusive?
A: No. The presumption could be rebutted.

Citations and references

• 86 Ill. Adm. Code 100.3020(f)(2)

Subject

Residency/Nonresidency

Source

• Landing page: https://taxarchive.illinois.gov/research/legal/letter-rulings/income-tax/2013.html
• Original PDF: https://tax.illinois.gov/content/dam/soi/en/web/taxarchive/research/legal/letter-rulings/income-tax/2013/it-13-0008.pdf

Original ruling text

IT 13-0008-GIL 06/27/2013 RESIDENCY/NONRESIDENCY
General Information Letter: Under 86 Ill. Adm. Code Section 100.3020(f)(2), an
individual who was an Illinois resident in one year and, in the following year, spent 160
days in Illinois, 150 in Florida and 55 in Wisconsin would be presumed to be an Illinois
resident in that following year.
June 27, 2013
Dear:
This is in response to your letter dated June 17, 2013, in which you request a letter ruling. The nature
of your request and the information you have provided require that we respond with a General
Information Letter, which is designed to provide general information, is not a statement of Department
policy and is not binding on the Department. See 86 Ill. Adm. Code 1200.120(b) and (c), which may
be found on the Department's web site at www. tax.illinois.gov.
In your letter you have stated the following:
The new provision under the Administrative Code 100.3020(f) contains a possible
ambiguity:
“f) Presumption of residence. The following create rebuttable presumptions of
residence. These presumptions are not conclusive and may be overcome by clear and
convincing evidence to the contrary.
1) An individual receiving a homestead exemption (see 35 ILCS 200/15-175) for
Illinois property is presumed to be a resident of Illinois.
2) An individual who is an Illinois resident in one year is presumed to be a
resident in the following year if he or she is present in Illinois more days than he or she
is present in any other state.”
Is that one other state or all other states combined? (Note that state is singular in the
section.) For example, a person spends 160 days in Illinois, 150 days in Florida and 55
days in Wisconsin. More days here than anywhere else but fewer here than elsewhere.
They claim Florida residency. Does the presumption apply even though they live a
majority of the year outside Illinois?
Response
In your example, the presumption applies because the person was present in Illinois more days than
he was present in any other state during the year.
As stated above, this is a general information letter which does not constitute a statement of policy
that applies, interprets or prescribes the tax laws, and it is not binding on the Department. If you are
not under audit and you wish to obtain a binding Private Letter Ruling regarding your factual situation,
please submit all of the information set out in items 1 through 8 of Section 1200.110(b). If you have
any further questions, you may contact me at (217) 782-7055.

IT 13-0008-GIL
June 27, 2013
Page 2
Sincerely,

Paul S. Caselton
Deputy General Counsel – Income Tax