I have a client who is a dependent of their parents (college student).  The parents moved from Illinois and established residence in Indiana on August 6, 2019.  The student worked over the summer in Tennessee during 2019 and has income earned in Tennessee.  TN has no state income tax and nothing withheld.

For purposes of state income tax, this was all earned by the client before the parents moved.  Therefore, I believe this is income that should be reported as Illinois income on the part year Illinois State Income Tax return.

Please confirm and advise with specific steps I need to take.

Thank you in advance!

Tom