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Rising Star
Illinois changed its rules last year. We are now taxed on all of our income.
Def not last year. Been that way (at least at D) since 2012. They did recently clarify the guidance on how to apply the rules, so potentially more liberal interpretations were no longer plausible..
You could never subtract your out of state income when it came time to file in IL, and you need to submit clear documentation or you’ll likely be double taxed.
IL tax for me has always been: total income * 4.94% - taxes out of state.
The past two years of traveling (2018, 2019) box 16 on my IL state W-2 showed only Illinois wages, excluding out of state wages, which were on other W-2s. I agree with your formula - I didn’t mean actually subtract before the fact when filing. I just file with what the W-2 says.