Reed Smith Clients Win Precedent-Setting Illinois Residency Case


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.

Please see full Alert below for further information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Reed Smith | Attorney Advertising

Written by:


Reed Smith on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.