Have a client who lives in Illinois. He and his brother are POA for their mother, who moved to a nursing home in 2019 in FL where she's been a resident for many years.
For 2019 to now, I've been filing Mother's return using 'in care of' her son and his Illinois address. Now IL has sent notices for all three years demanding resident taxes. Of course he can prove that she's a Florida resident, but what can I do, besides filing an Illinois return for her to prevent these notices. I do file a non resident Oklahoma return for her because she has Schedule E Royalties income for that state (which is what IL wants taxes on).