Statement of Nonresidence in Illinois (IL-W-5-NR)

Individuals who work in the state of Illinois but are residents of Iowa, Kentucky, Michigan, or Wisconsin may claim exempt from Illinois state tax withholding under the reciprocal withholding agreements between Illinois and the states indicated. The Form IL-W-5-NR (Employee's Statement of Nonresidence in Illinois) must be submitted to Payroll Services to claim the exemption. Upon receipt of Form IL-W-5-NR Payroll Services will withhold state tax for reciprocal state of residence and forward the tax withheld to the proper state agency. To cancel the exemption a Form IL-W-4 must be completed and submitted to Payroll.
 

Printable form: IL-W-5-NR

Last Updated: December 16, 2020