Hi,

I would appreciate your help with the following question:

I am an F-1 foreign student studying in IL. I did paid internship on CPT status in TX last summer and haven't received income from any other sources than this internship.
Now as a part-time resident I file NR schedule for IL state tax. Do I need to pay IL state tax on wages earned in TX? Do I qualify as a non-resident of IL for the period that I worked in TX?

Thank you for your time.

Looking forward to hear from you.

No, your Texas-sourced income is EXEMPT from Illinois taxes because, as an international student, you are, by law, a non-resident of Illinois.

Texas, of course, has no state income tax.