USA Small Business Owner - Living in Different State - State Taxes

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Hello,

I have a small business that is located in Illinois. It is a S Corp and I do pay myself a salary. However, my main residence is located in another state(NC) with a higher tax rate than Illinois.

The majority of my work is done in my home office and I go into the physical location maybe a week every two months or so.

So, what would be considered Illinois income? I am sure the business income would be since it is in Illinois. However, the question is salary. My accountant indicated that the salary is in the other state since I work from home. However, the payroll company withheld Illinois taxes only.

Illinois sent a correction and moved all income(business and W-2) to Illinois and sent a higher Illinois tax bill. Illinois stated that the income could be moved out but a revised W-2 would have to be prepared by the payroll company.

Should the income be in Illinois or NC? Business income and salary.
 

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