I live and work in Illinois. From March 15, 2020 to May 30, 2020, I worked remotely from Indiana for a company domiciled in Illinois. I'm trying to figure out if I need to file for Indiana.
Looking at Indiana's income tax overview, they recognize 3 filing statuses, and this is the one that seems like it would apply to me:
Full-year nonresident – You are a full-year resident of a state (or country) other than Indiana.
Part-year resident – You established Indiana residency during the year.
The example they give for part-year resident involves someone moving to Indiana in the summer and registering for a driver's license. I didn't register for anything in Indiana, so under these definitions it seems like I would fall under Full-year nonresident.
On the same page, there are two relevant sentences under Part-Year Residents and Full-Year Nonresidents.
If you were a part-year resident and received income while you lived in Indiana, you must file Indiana Form IT-40PNR, Part-Year Resident or Nonresident Individual Income Tax Return.
Well, I didn't receive income from Indiana while I worked remotely from there since the company was in Illinois, so this doesn't apply to me.
If you were a legal resident of another state (exception: see Full-Year Residents of Kentucky, Michigan, Ohio, Pennsylvania or Wisconsin below) and had income from Indiana (except certain interest, dividends, or pension income), you must file.
I didn't have income from Indiana but I did receive income from the company domiciled in Illinois while I was temporarily working remotely in Indiana.
Based on taking these statements, it would seem that I don't have to file for Indiana - what do you think?