2024 Rank: 12
2023 Rank: 10
Illinois is the 12th-best state in 2024, previously the highest-scoring state with an individual income tax before being displaced by Indiana and Montana over the course of the past year. The state has a gold-standard withholding threshold and some impactful reciprocity agreements, though it could improve its score by adding a filing threshold and additional reciprocity agreements.
Category | Current Law | Score | Total Possible |
Filing threshold | Global wage threshold | 0 | 10 |
Reciprocity agreements | Iowa, Kentucky, Michigan, Wisconsin | 3.48 | 10 |
Convenience of the employer rule | None | 0 | 0 |
Individual Income Tax Code | 2.91 | 5 | |
Withholding threshold | More than 30 days | 10 | 10 |
Total Score | 16.39 | 35 |
Ways to Improve:
Pass a filing threshold of greater than 30 days
Seek reciprocity agreements with:
Missouri: 11.79 percent of incoming commuters
For further ideas for how your state could improve, see our Example Remote Work Provision.
Read the report here, or click below to read how your state performs on the remote worker index.
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