Illinois state tax - Tax treaty between US and Canada

[cadmen]

Hi everyone，

As a US non resident alien in 2021, my employment income (W-2, less than $10K) in Illinois was exempt from US fed tax per the tax treaty between US and Canada. Does Illinois also honor this tax treaty (exempt it from state tax)?

Thank you in advance for your help.

[nelsona]

No. You will need to file an IL return, which may get you some/all of your state tax back, but it is not treaty exempt.
You will of course need to file a 1040NR to recover the IRS tax that has been withheld.

You will be able to claim any IL tax that you end up with, along with FICA, but no IRS tax.

[cadmen]

Thanks nelsona.