Live in Wisconsin, work in Illinois
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State income tax: $4,428 a year
Living in Wisconsin and working in Illinois, you'd pay about $4,428 in state income tax on $100,000 of wages.
Reciprocity agreement: you pay income tax only to your home state. Give your employer the work state's exemption form so it withholds for your home state instead.
State tax at different salaries
| Wages | To IL | To WI | Total | If you worked in WI |
|---|---|---|---|---|
| $50,000 | $0 | $1,577 | $1,577 | $1,577 |
| $75,000 | $0 | $2,944 | $2,944 | $2,944 |
| $100,000 | $0 | $4,428 | $4,428 | $4,428 |
| $150,000 | $0 | $7,309 | $7,309 | $7,309 |
| $250,000 | $0 | $12,609 | $12,609 | $12,609 |
Single filer, all wages earned in Illinois, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Reciprocity: WI residents working in IL are exempt from IL tax on wages; file Form IL-W-5-NR with employer.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Illinois income tax if I live in Wisconsin?
No. Under the reciprocity agreement you pay only Wisconsin. WI residents working in IL are exempt from IL tax on wages; file Form IL-W-5-NR with employer.
Do I have to file taxes in both Wisconsin and Illinois?
Usually you file only one state return (a resident return in Wisconsin), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Under the reciprocity agreement only Wisconsin taxes your wages: about $4,428 on $100,000.
Related
- Live in Illinois, work in Wisconsin
- Moving from Wisconsin to Illinois
- Moving from Illinois to Wisconsin
- Live in Wisconsin, work in Iowa
- Live in Wisconsin, work in Michigan
- Live in Wisconsin, work in Minnesota
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.