Illinois Department of Revenue (IDOR) Edition IL-W-5-NR (R-12/10) 1 page Illinois

Form IL-W-5-NR — Employee's Statement of Nonresidence in Illinois

Work in Illinois but live in Iowa, Kentucky, Michigan or Wisconsin, or here as a military spouse? This tells your employer not to withhold Illinois tax.

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Form IL-W-5-NR · Employee's Statement of Nonresidence in Illinois
The official Illinois Department of Revenue (IDOR) form, edition IL-W-5-NR (R-12/10) — blank
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Form IL-W-5-NR (2010) Employee's Statement of Nonresidence in Illinois — page 1 of 1
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Fill this form online Blank PDF from Illinois Department of Revenue (IDOR)

What is Form IL-W-5-NR?

Form IL-W-5-NR is the Illinois Department of Revenue's Employee's Statement of Nonresidence in Illinois. Illinois has reciprocal withholding agreements with Iowa, Kentucky, Michigan and Wisconsin, so residents of those states who are paid in Illinois can claim exemption from Illinois income tax withholding. Military spouses exempt under the Military Spouses Residency Relief Act use the same form. The current edition is IL-W-5-NR (R-12/10).

Part 1 is yours: your Social Security number, name and mailing address, and a declaration under penalties of perjury that you are a resident of one of the four states, or that you and your spouse are residents of another state and you are in Illinois only because your spouse is stationed here by the US military. Part 2 is the employer's information. Your employer must keep a copy on file.

FileIt lets you fill out the IL-W-5-NR online, pre-fills your name from the People records in your vault, and prints your answers onto the Department's own PDF, one digit per printed blank in the Social Security number. The filled form is saved in your vault, and you can send it for e-signature. FileIt never submits anything: you file the form with your Illinois employer yourself.

Who fills it
The employee completes Part 1; the employer completes Part 2.
Given to
Your Illinois employer, which must keep a copy on file.
Reciprocal states
Iowa, Kentucky, Michigan and Wisconsin.
If you move
Notify your employer within ten days if you change your state of residence.
Signatures
You sign and date the declaration.
Edition
IL-W-5-NR (R-12/10), one page.

Who needs to fill out Form IL-W-5-NR?

  • Residents of Iowa, Kentucky, Michigan or Wisconsin who are paid wages in Illinois and want to claim exemption from Illinois withholding.
  • Military spouses who share a state of residence (other than Illinois) with their spouse and are in Illinois only because the spouse is stationed here.
  • Illinois employers, who must keep a copy for each such employee.

When to use Form IL-W-5-NR

  • When you start a job in Illinois while living in Iowa, Kentucky, Michigan or Wisconsin.
  • When you move to Illinois with your servicemember spouse and keep your shared state of residence.
  • When Illinois tax is being withheld although you qualify for the exemption.

What you need before you start

  • Your Social Security number, name and mailing address.
  • Your state of residence (for a military spouse, the state you and your spouse are residents of).
  • For the employer: its federal employer identification number, name and mailing address.

What’s on Form IL-W-5-NR

The 2010 edition has 1 page. FileIt asks for it in 3 parts, and it is signed by Employee:

  1. Part 1: Employee informationEmployee
  2. DeclarationEmployee
  3. Part 2: Employer informationEmployer

How to fill out Form IL-W-5-NR, step by step

1 Check that you must complete it

You complete Part 1 if you live in Iowa, Kentucky, Michigan or Wisconsin, or if your spouse is in the military, you are both residents of the same state other than Illinois, and you are in Illinois only because your spouse is stationed here, and your wages are exempt from Illinois withholding under the reciprocal agreements or the Military Spouses Residency Relief Act.

2 Part 1: Your information

Enter your Social Security number, name, mailing address, city, state and ZIP code. FileIt prints each digit of the SSN in its own printed blank.

3 Declaration

Mark the state you are a resident of: Iowa, Kentucky, Michigan or Wisconsin. Or mark the military spouse box and write the two-letter abbreviation of the state you and your spouse are residents of. You declare this under penalties of perjury.

4 Sign and date

Sign on the employee's signature line. FileIt prints the date next to the Date label; sign on paper or through FileIt's e-signature.

5 Part 2: Employer information

Your employer enters its federal employer identification number, name, mailing address, city, state and ZIP code, and keeps the form on file.

Common mistakes to avoid

  • Using it as a resident of a state other than Iowa, Kentucky, Michigan or Wisconsin, unless you qualify as a military spouse.
  • Writing Illinois as the military spouse state of residency.
  • Forgetting to tell your employer within ten days after you change your state of residence.
  • Leaving the declaration unsigned.

After you fill it out

Sign and date the form and file it with your Illinois employer, which completes Part 2 and keeps it on file.

Check that Illinois withholding stops. Your own state may want its withholding certificate; ask your employer.

FileIt keeps the filled PDF in your vault. If you change your state of residence, notify your employer within ten days.

Fill out Form IL-W-5-NR online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 15 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Illinois Department of Revenue (IDOR) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form IL-W-5-NR now — it’s free

Form IL-W-5-NR: frequently asked questions

Which states have reciprocity with Illinois?

The form names Iowa, Kentucky, Michigan and Wisconsin. Residents of those states paid in Illinois can claim exemption from Illinois withholding with this form.

Can a military spouse use the IL-W-5-NR?

Yes, if you and your spouse are residents of the same state other than Illinois, and you are in Illinois only because your spouse is a member of the US military stationed in Illinois.

Do I send it to the Department of Revenue?

No. You file it with your Illinois employer, which must keep a copy on file.

What if I move?

If you change your state of residence, you must notify your employer within ten days.

Can I fill out the IL-W-5-NR online?

Yes. FileIt fills it out online and prints your answers on the official PDF. You sign it and give it to your employer yourself; FileIt does not submit it anywhere.

Official sources

FileIt is not affiliated with or endorsed by Illinois Department of Revenue (IDOR) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.

Fill out Form IL-W-5-NR online