Will I have to pay IL State Tax...

ILLINOIS / FLORIDA...

For the year 2002 I worked in Florida and my wife worked in ILLINOIS. We have a house in ILLINOIS and she lives there. For the entire year I worked in Florida and visited IL on the weekends.

Question - Do I have to pay IL income tax on my FL income?

Per IL tax book, it states that if one spouse was out of the state for 12 months, then the husband and wife can file separately.

I appreciate any advise on this.

Thanks,
RB007.

Depends on whether the IL tax code says that bona fide residence in another state means you're out of IL even if you make visits into the state. I tend to think it would, since there are many couples who live in IN and one spouse commutes to Chicago to work while the other works in IN but goes to Chicago for theatre, dinner, shopping, etc. If you still can't figure it out, call an H&R Block in Gary IN -- they must see this situation all the time.