On July 16, 2012, the Appellate Court of Illinois, First District, issued a decision in favor of the taxpayers in Cain v. Hamer, 2012 Ill. App. (1st) 112833. Reed Smith’s state tax attorneys represented the taxpayers in Cain. Cain is the first published decision interpreting the residency requirements under the Illinois Income Tax Act (“Act”) since the enactment of the Act in 1969.
Under the Act and the regulations, an individual is an Illinois resident if the individual is present in Illinois for other than a “temporary or transitory purpose” during the tax year, or if the individual is “domiciled” in Illinois but is absent from the state for a temporary or transitory purpose. If an individual leaves Illinois for other than a temporary or transitory purpose, or if an individual establishes domicile elsewhere, then he or she ceases to be an Illinois resident.
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