Illinois Computation of Penalties for Individuals

Computation of Penalties for Individuals
2023 - IL-2210 Computation of Penalties for Individuals
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Illinois Department of Revenue

	

Attach to your Form IL-1040

*61712231W*

	2023 IL-2210 Computation of Penalties for Individuals

IL Attachment No. 19

Read this information first - We encourage you to let us figure your penalties and send you a bill instead of completing
this form yourself.
We will waive the late-payment penalty for underpayment of estimated tax if you timely paid the lesser of 100 percent of the prior year’s tax
liability or 90 percent of the current year’s tax liability. If you elect to complete Form IL-2210, this form reflects that waiver.
The late-payment penalty for underpayment of estimated tax is based on the tax shown due on your original return. Do not use the tax shown
on an amended return filed after the extended due date of the return to compute your required installments in Step 2.
Step 1: Provide the following information
	

Your name as shown on Form IL-1040	

–

Note: If your prior year tax return was filed using a different
Social Security number than the number above, enter that number here.			
	

Step 2: Figure your required installments 				
		

–

1	
	 2	 Enter the amount of credits from each tax return. See instructions.	
	2 	
	3	Subtract Line 2 from Line 1. If the result is a negative number, enter “0.”	 	3 	
	4a	 Enter the total amount of this year’s Illinois withholding from your W-2 and 1099 forms.	4a	
	4b	 Enter the total amount of pass-through withholding made on your behalf.		
4b	
	4c	 Add Lines 4a and 4b and enter the result here.				
4c	
	5	 Subtract Line 4c from Line 3. 	 					
5	
	6	 Multiply Column A, Line 3, by 90% (.9).			
	6	
	7	If Line 5 is $1,000 or less or if you are not required to make estimated tax payments,
	8	 Divide the amount entered on Line 7 by four. This is the amount of each required

–

A	 		
This year	

	 1	 Enter your total income tax, compassionate use of medical cannabis, and sale of
		 assets by gaming licensee surcharges from each tax return. See instructions.	

		 enter “0,” and go to Step 3. Otherwise, enter the lesser of Column A, Line 6,
		 or Column B, Line 3. 						

	

–

Your Social Security number		

B
Prior year

		
		
		
		
		
	

7	

		installment. (If you use the annualized income installment method, see instructions.) 	 8 	

			
	 		

Quarter 1	

			
	 9a	 Enter the installment due date for
		 each quarter. See instructions.	

Quarter 2	

15th day of 4th 	
month of tax year	

Quarter 3	

15th day of 6th 	
month of tax year	

__ __/__ __/__ __ __ __	 __ __/__ __/__ __ __ __	

	9b	 Enter the required installment.
		 See instructions.	
	10a	 Enter the amount of tax withheld.	
10b	Enter the amount of pass-through.	
10c	 Add Lines 10a and 10b in each column.	
	11	 Subtract Line 10c from Line 9b. If the
			amount is negative, use brackets. 	

Quarter 4	

15th day of 9th 	
month of tax year	

15th day of 1st mo.	
after end of tax year

__ __/__ __/__ __ __ __	 __ __/__ __/__ __ __ __

	

	

	

	

	

	

	

	

	
	
	
	

	

	

	

	

	

	

	

	

	

	12	 If the amount on Line 13 of the

		 previous quarter is negative, enter
		 that amount as a positive here.
		 Otherwise, enter “0.”	

Skip this line for Quarter 1.

	 13	 Subtract Line 12 from Line 11. If the
		 amount is negative, use brackets.	

	

Continue with Step 3 on Page 2
IL-2210 (R-12/23) Printed by authority of the state of
Illinois. Electronic only, one copy.

This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
this information is required. Failure to provide information could result in a penalty.

Page 1 of 4

	
	14	
	15	
	16	
	17	
	18	

*61712232W*

Step 3: Figure your unpaid tax

	14	
Enter the amount of household employment tax from Form IL-1040, Line 20.		 		
15	
Enter the amount of use tax from Form IL-1040, Line 21.					
	16	
Add Lines 14 through 16. Enter the total amount here. 					
	17	
Enter the amount from Column A, Line 3.						

Calculate the total amount of all payments made on or before the original due date of your tax return. Include your
		 credit(s) carried forward from a prior year (see instructions), your total estimated payments made this year, Form
		 IL-505-I payments, the pass-through withholding made on your behalf, and your withholding as shown on your W-2
		
and 1099 forms. Compare that total to the total of Line 9b, Quarters 1 through 4, and enter the greater amount here.	18	
	19	 Subtract Line 18 from Line 17. If the amount is
			positive, enter that amount here. Enter this amount in Penalty Worksheet 2, Line 23, Column C and continue
			 to Step 4.
			 zero or negative, enter that amount here and, if negative, use brackets. 				
19	

Step 4:	 Figure your late-payment penalty

Use Penalty Worksheet 1 to figure your late-payment penalty for underpayment of estimated tax.
Use Penalty Worksheet 2 to figure your late-payment penalty for unpaid tax.
Note: You must follow the instructions in order to properly complete the penalty worksheets.

	20	 Enter the amount and the date of each payment you made. Include any credit(s) carried forward from a 	prior year. See instructions.
		

	a	
	b	
	 c	
	d	

Amount	

	
	
	
	

Date paid		

__ __/__ __/__ __ __ __	e	
__ __/__ __/__ __ __ __	f	
__ __/__ __/__ __ __ __	 g	
__ __/__ __/__ __ __ __	h	

Penalty rates

	 		

		
		

	

Amount	

	
	
	
	

Date paid		
__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	

i	
j	
k	
l	

Amount	

	
	
	
	

Date paid
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __

Number of days late 	 Penalty rate
1 - 30............................ .02	
31 or more ...................... .10

Penalty Worksheet 1 – Late-payment penalty for underpayment of estimated tax

	

Note: If you paid the required amount from Line 13 by the payment due date for each quarter, do not complete this worksheet.

	21	 Enter the unpaid amounts from Line 13, Quarters 1 through 4, on the first line of the appropriate quarters in Column C below. If you have 	
		
more than four payments to apply to any quarter, use a separate piece of paper following the same format as below and attach to this form.
	

	 A	

	 	
Period	

B	

Due	
date 	

Qtr 1 __ __/__ __/__ __ __ __	
			
			
			
Qtr 2 __ __/__ __/__ __ __ __	
			
			
			
	
	Qtr 3 __ __/__ __/__ __ __ __	
			
			
			

C	

D	

Unpaid 	
amount	

E 	

Payment 	
applied	

Balance due 	
(Col. C - Col. D) 	

F	

Payment 	
date	

	
	
	
	

	
	
	
	

	 __ __/__ __/__ __ __ __	
	 __ __/__ __/__ __ __ __	

	
	
	
	
	
	
	
	

G	

Number of	
days late	

H	

Penalty rate	
(See above)	

	 __ __/__ __/__ __ __ __	
	 __ __/__ __/__ __ __ __	

	
	
	
	

	
	
	
	

	
	
	
	

	
	
	
	

__ __/__ __/__ __ __ __	

	
	
	
	

	
	
	
	

	
	
	
	

	
	
	
	

__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	

	
	
	
	

	
	
	
	

__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	

__ __/__ __/__ __ __ __	
__ __/__ __/__ __ __ __	

Qtr 4 __ __/__ __/__ __ __ __	
	
	
	 __ __/__ __/__ __ __ __	
	
			
	
	
	 __ __/__ __/__ __ __ __	
	
__
__/__
__/__
__
__
__
			
	
	
	
	
	
			
	
	
	 __ __/__ __/__ __ __ __	
	
	22	 Add Column I, Quarters 1 through 4. This is your late-payment penalty for underpayment of estimated tax.
	 Enter the total amount here and on your Form IL-1040, Line 33 (round to whole dollars).	
		

I		

Penalty

	
	
	
	

22	

Note: You may apply any remaining overpayment from Quarter 4, Column E above to any underpayment when 				
figuring Penalty Worksheet 2, 	only if the payment date in Column F is after the original due date of the return.
Page 2 of 4

IL-2210 (R-12/23)

	

	

	

*61712233W*

		
		

Penalty Worksheet 2 – Late-payment penalty for unpaid tax

	23	 Enter any positive amount from Line 19 on the first line of Column C below.
	 A	

		
Return	

B	

Due	
date 	

		 __ __/__ __/__ __ __ __ 	
			
			

C	

D	

Unpaid 	
amount	

E 	

Payment 	
applied	

	
	
	

Balance due 	
(Col. C - Col. D) 	

	
	
	

F	

Payment 	
date	

G	

H	

Number of	 Penalty rate	
days late	 (See Page 2)	

	 __ __/__ __/__ __ __ __	
	 __ __/__ __/__ __ __ __	
	 __ __/__ __/__ __ __ __	

	
	
	

I	

	

Penalty

	
	
	

	
	

			
	
	
	 __ __/__ __/__ __ __ __	
	
	
	24	 	Add Column I. This is your late-payment penalty for unpaid tax. 			
	
	 Enter the total amount here and on Step 5, Line 34. 				
24	

Step 5: Figure your late-filing penalty and the amount you owe
Note: Figure your late-filing penalty only if
				
you are filing your tax return after your extended due date, and
				
your tax was not paid on or before your original due date.

Figure your late-filing penalty.
	25	 Enter the amount from Form IL-1040, Line 14. 	
	26	 Enter the amount of household employment tax from Form IL-1040, Line 20. 	
	27	 Enter the amount of use tax from Form IL-1040, Line 21. 	
	28	 Enter the amount of compassionate use of medical cannabis and sale of assets by gaming licensee
		 surcharges from Form IL-1040, Line 22. 	
	29	 Add Lines 25 through 28. Enter the total amount here. 	
	30	 Enter the total amount of credits and payments made on or before your original due date. 	
	31	 Subtract Line 30 from Line 29. 	
	32	 Multiply the amount on Line 31 by 2% (.02).	
	33	 Enter the lesser of Line 32 or $250. This is your late-filing penalty.	

25	
26	
27	

	

28	
29	
30	
31	
32	
33	

	

Figure the amount you owe.
	34	 Enter any late-payment penalty for unpaid tax from Line 24. 							
34		
	35	 Enter any late-filing penalty from Line 33. 									
35	
	
	36	 If you have an overpayment on Form IL-1040, Line 36, enter that amount as a <negative number>.
		 If you have an amount due on Form IL-1040, Line 40, enter that amount as a positive number. 				36	 	
	37	 Add Lines 34 through 36. If the result is a negative number, this is 	the amount you are overpaid. 	If the result is a 							
		 positive number, this is the amount you owe. See Form IL-1040, Line 40, instructions for your payment options.		37	
	

Continue to Step 6 on Page 4, if annualizing your income.

IL-2210 (R-12/23)

Page 3 of 4

*61712234W*
Step 6:	 Complete the annualization worksheet for Step 2, Line 9b

	
Complete this worksheet only if your income was not received evenly throughout the year and you choose to annualize your 	
	income. Complete Lines 38 through 56 of one column before going to the next, beginning with Column A.

	

					
	
	

38		 Enter your Illinois base income

		
for each period. See instructions.	38	

39		 Annualization factors. 	
40		 Multiply Line 38 by Line 39.

	

39	

A

		

B	

	

C	

		

First 3 months	
First 5 months	
First 8 months	
		
	

4	
	

		 This is your annualized income.	40	

41		 Exemptions. See instructions.	 41	
42		 Subtract Line 41 from Line 40.
		 This is your Illinois net income.	 42	
43		 Multiply Line 42 by 4.95% (.0495).
		 See instructions.	
43	
44		 Compassionate use of
		 medical cannabis and sale of
		 assets by gaming licensee
		surcharges. See instructions.	 44	

	

2.4	
	

	

1.5			1
	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

45	

	

	

	

46	

	

	

	

	
47	
	
48	

22.5% (.225)		

45% (.450)		

67.5% (.675)		

49	

	

	

	

		 each of the preceding columns
		and enter the total here.	
50	 Skip this line for Column A.	

	

	

45		 Add Lines 43 and 44.	
46		 For each period, enter the

		 amount you entered on
		 Step 2, Line 2, Column A. 	

47		 Subtract Line 46 from Line 45.	
		
If less than zero, enter “0.”	

48		 Applicable percentage.	
49		 Multiply Line 47 by Line 48.
		 This is your annualized
		installment.	

50		 Add the amounts on Line 56 of
51		 Subtract Line 50 from Line 49.

	

	

	

51	

	

	

	

		 have entered in Step 2, Line 9b,
		 if you were not annualizing.	
52	

	

	

	

	

	

	

	

	

	

		 If less than zero, enter “0.”	

52		 Enter the amount you would

53		 Enter the amount from Line 55
		 of the preceding column.	

54		 Add Lines 52 and 53.	
55		 If Line 54 is greater than

		 Line 51, subtract Line 51 from
		 Line 54. Otherwise, enter “0.”	

56		 Enter the lesser of Line 51 or
		 Line 54 here and on Step 2,
		 Line 9b. This is your required
		installment.	

53	
54	

Skip this line for Column A.

D

All 12 months	

90% (.900)

				
Skip this line for Column D.
	
	
	

55	

56	

	

	

Page 4 of 4

	

IL-2210 (R-12/23)

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