Illinois Illinois Income Tax Instructional Booklet

Illinois Income Tax Instructional Booklet
2023 IL-1040 Instructions
Illinois Department of Revenue

	

	

2023 Form IL-1040 Instructions
What’s New for 2023?

Protecting Illinois Taxpayers

Our enhanced efforts to protect Illinois taxpayers from identity theft and tax fraud have proven to be highly successful. We will
continue to combat the criminals attempting to steal your identity to file fraudulent tax returns while making every effort to get your
tax refund to you as quickly as possible.
Please remember, filing your return electronically and requesting direct deposit is still the fastest way to receive your refund. You
can file for free using MyTax Illinois, our online account management program for taxpayers. For more information, go to mytax.
illinois.gov or visit our website.

Form IL-1040 Due Date
The due date for filing your 2023 Form IL-1040 and paying any tax you owe is April 15, 2024.

Income Tax Rate
The Illinois income tax rate is 4.95 percent (.0495).

Exemption Allowance
Per Public Act 103-0009, the personal exemption amount for tax year 2023 is $2,425.

Forms IL-1040 and IL-1040-X
Per Public Act 103-0009, the Volunteer Emergency Worker Credit was added to Line 16. Additional instructions were added
throughout the return to better assist the taxpayer when filing.

Schedule 1299-C
Per Public Act 102-0700, the K-12 Instructional Materials and Supplies Credit (5740) was increased to $500.
Note: Information about all the credits can be found in Schedule 1299-I.

Schedule M
Per Public Act 103-0008, a new subtraction was added for deductions for cannabis establishments that were disallowed under IRC Section
280E for the taxable year, on Line 40.

Schedule ICR
Per Public Act 103-0009, the Volunteer Emergency Worker Credit was created to allow a limited amount of $500 non-refundable
credits for qualified volunteer emergency workers awarded through the Illinois State Fire Marshall (ISFM) and Illinois Department
of Revenue (IDOR). Step 2, Section 3 was added to claim this credit. Note: You must have a Voluntary Emergency Worker Credit
Certificate to claim this credit.

Schedule IL-E/EIC
Per Public Act 102-0700, the Illinois Earned Income Tax Credit (EITC) was expanded. Taxpayers, who otherwise meet federal
income guidelines for the EITC, now qualify for the Illinois EITC if the taxpayer is filing
•	 with an Individual Taxpayer Identification Number (ITIN), or
•	 without a qualifying child and is at least age 18 or older (including taxpayers over ages 65).
The Schedule IL-E/EIC was updated to
•	 allow entry of an ITIN in place of social security number for dependents and qualifying children, and
•	

include the Illinois Expanded EITC Worksheet for taxpayers who do not qualify for the EITC federally to calculate the federal
EITC amount from which their Illinois EITC amount is derived.

Note: See Schedule IL-E/EIC Instructions for information on if you qualify for and how to claim the Illinois EITC credit.

Mailing your income tax return:

If no payment is enclosed, mail your return to: 	

If a payment is enclosed, mail your return to:

ILLINOIS DEPARTMENT OF REVENUE		
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19041						PO BOX 19027
SPRINGFIELD IL 62794-9041				
SPRINGFIELD IL 62794-9027
IL-1040 Instructions (R-12/23)
Printed by authority of the state of Illinois. Electronic only, one copy.

Table of Contents
General Information and Frequently Asked Questions .............................................. 3 - 5
Step-by-Step Instructions ............................................................................................. 6 - 16
Filing a decedent’s return, Foreign addresses .................................................................... 6
Filing status .................................................................................................................... 6
File household employment tax using Form IL-1040 ........................................................... 9
Pay use tax using Form IL-1040 ....................................................................................... 9 - 10
Refund options ............................................................................................................... 14
Payment options ............................................................................................................ 15
Mailing addresses .......................................................................................................... 15

Allocation Worksheet .................................................................................................... 17
Illinois Comptroller’s Revenue and Expenditure Report for 2023 ............................ 18
Tax Assistance Information .......................................................................................... 19

	Tips To Speed Up The Processing Of Your Return

2

•	

File your return electronically! Visit mytax.illinois.gov or see your tax professional.

•	

Enter your correct Social Security number (SSN) and name. If you are married, you must include your spouse’s SSN and name.

•	

If you received federally taxed Social Security benefits or qualified retirement income, you may be able to subtract it on Line 5.
See the Line 5 Instructions for details.

•	

Attach a completed Schedule IL-WIT and all withholding forms (W-2s, 1099s, etc.) to support the amount you claim as Illinois
Income Tax withheld on Line 25.

•	

Enter the correct amount of estimated payments you made, including any overpayment applied from a prior year return. You
may verify the amount using the estimated payment inquiry on our website.

•	

Include any required attachments (e.g., Schedule M, Schedule ICR, Schedule IL-E/EIC, Schedule CR, federal Form 1040 and
Schedules) with your Form IL-1040.

•	

Make sure to have any support documentation available if requested.

•	

If you are claiming a property tax credit, you must enter the county in which your property is located and the property index
number on Schedule ICR, Illinois Credits.

•	

If you enter an amount you want refunded to you on Line 37, you must check one box on Line 38 to indicate how you would like
us to issue your refund. You may select direct deposit or paper check.

•	

Review the entries you made on each line for accuracy and verify your calculations.

•	

Sign your return.

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General Information
Who must file an Illinois tax return?
If you were
►	 an Illinois resident, you must file Form IL-1040 if
	 you were required to file a federal income tax return, or
	 you were not required to file a federal income tax return, but your Illinois base income from Line 9 is greater than your Illinois 		
	
exemption allowance.
►	 an Illinois resident who worked in Iowa, Kentucky, Michigan, or Wisconsin, you must file Form IL-1040 and include as Illinois
income any compensation you received from an employer in these states. Compensation paid to Illinois residents working in these states
is taxed by Illinois. Based on reciprocal agreements between Illinois and these states, these states do not tax the compensation of 		
Illinois residents.
If your employer in any of these states withheld that state’s tax from your compensation, you may file the correct form with that state to
claim a refund. You may not use tax withheld by an employer for these states as a credit on your Illinois return.
►	 a retired Illinois resident who filed a federal return, you must file Form IL-1040. However, certain types of retirement income (e.g.,
pension, Social Security, railroad retirement, governmental deferred compensation) may be subtracted from your Illinois income. For
more information, see the instructions for Line 5 and Publication 120, Retirement Income.
►	 a part-year resident, you must file Form IL-1040 and Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax, if
	 you earned income from any source while you were a resident,
	 you earned income from Illinois sources while you were not a resident, or
	 you want a refund of any Illinois Income Tax withheld.
►	 a nonresident, you must file Form IL-1040 and Schedule NR if
	 you earned enough taxable income from Illinois sources to have a tax liability (i.e., your Illinois base income from Schedule NR, 	
	
Step 5, Line 46, is greater than your Illinois exemption allowance on Schedule NR, Step 5, Line 50), or
	 you want a refund of any Illinois Income Tax withheld in error. You must attach a letter of explanation from your employer.
Note: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that withheld
enough Illinois Income Tax to pay your liability, you are not required 	to file a Form IL-1040.
►	 an Iowa, Kentucky, Michigan, or Wisconsin resident who worked in Illinois, you must file Form IL-1040 and Schedule NR if
	 you received income in Illinois from sources other than wages, salaries, tips, and commissions, or
	 you want a refund of any Illinois Income Tax withheld.
If you received wages, salaries, tips, and commissions from Illinois employers, you are not required to pay Illinois Income Tax on this
income. This is based on reciprocal agreements between Illinois and these states.
The reciprocal agreements do not apply to any other income you might have received, such as Illinois lottery winnings and Illinois
unemployment income.
►	 an Illinois resident who was claimed as a dependent on your parents’ or another person’s return, you must file Form IL-1040 if
	 your Illinois base income from Line 9 is greater than $2,425, or
	 you want a refund of Illinois Income Tax withheld from your pay.
If your parent reported your interest and dividend income through federal Form 8814, Parents’ 	Election to Report Child’s Interest and
Dividends, do not count that income in determining if you must file your own Form IL-1040.
►	 the surviving spouse or representative of a deceased taxpayer who was required to file in Illinois, you must file any return required of
that taxpayer.
►	 a student, you are not exempt from tax nor are there special residency provisions for you. However, income, such as certain
scholarships or fellowships, that is not taxable under federal income tax law, is also not taxed by Illinois.
►	 a nonresident alien, you must file Form IL-1040 if your income is taxed under federal income tax law. Note: You must attach a copy of
your federal Form 1040NR, U.S. Nonresident Alien Income Tax Return.
Note: Even if you are not required to file Form IL‑1040, you must file to get a refund of
•	 Illinois Income Tax withheld from your pay,
•	 estimated tax payments you made, or
•	 withholding on income passed through to you by a partnership, S Corporation, or trust.

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General Information
Who is an Illinois resident?
You are an Illinois resident if you were domiciled in Illinois for the entire tax year. Your domicile is the place where you reside and the place
where you intend to return after temporary absences. Temporary absences may include duty in the U.S. Armed Forces, residence in a
foreign country, out-of-state residence as a student, or out-of-state residence during the winter or summer.
If you filed a joint federal return and one spouse is an Illinois resident while the other spouse is a nonresident or a part-year resident, you
may file separate Illinois returns. If you file a joint Illinois return, you will both be taxed as residents.

What is Illinois income?
Your Illinois income includes the adjusted gross income (AGI) amount figured on your federal return, plus any additional income that must
be added to your AGI. Note: Some of your income may be subtracted when figuring your Illinois base income. For more information, see
the Step-by-Step Instructions.
You should follow the federal law concerning passive activity income and losses. You are not allowed to refigure your federal passive
activity losses.
Also, federal law will govern the taxation of income from community property sources in the case of spouses who file joint federal returns
and who file separate Illinois returns.

How may I file?
File your individual income tax return electronically by using
•
MyTax Illinois, available on our website for free,
•
a tax professional, or
•
tax preparation software.
Almost all taxpayers can file electronically. Visit mytax.illinois.gov or see your tax professional. If you do not wish to file electronically, you
may use the paper Form IL-1040.

When must I file?
Your Illinois filing period is the same as your federal filing period. We will assume that you are filing your Form IL-1040 for calendar year
2023 unless you are filing for a fiscal year and indicate a different filing period in the space provided at the top of the return. The due date
for calendar year filers is April 15. If this date falls on a weekend or holiday, then the due date is the next business day after the weekend or
holiday.
The due date to file and pay for 2023 is April 15, 2024.
We grant an automatic six-month extension of time to file your return. If you receive a federal extension of more than six months, you
are automatically allowed that extension for Illinois. These extensions do not grant you an extension of time to pay any tax you owe. If you
determine that you will owe tax, you must use Form IL-505-I, Automatic Extension Payment for Individuals, to pay any tax you owe to avoid
penalty and interest on tax not paid by April 15, 2024.
The extended due date to file is October 15, 2024.

Should I round?
You must round cents to whole dollars on Form IL-1040 and most schedules, as directed. To round you must
•
drop amounts under 50 cents and
•
increase amounts of 50 to 99 cents to the next dollar.
For example, $1.49 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round only the
total.

Will I owe penalties and interest?
You will owe
•
a late-filing penalty if you do not file a return that we can process by the extended due date.
•
a late-payment penalty for tax not paid by the original due date of the return.
•
a late-payment penalty for underpayment of estimated tax if you were required to make estimated tax payments and failed to pay the
required amount by the payment due dates.
•
a bad check penalty if your remittance is not honored by your financial institution.
•
a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on any IDOR-2-BILL, Final Notice of
Tax Due for Form IL-1040, Individual Income Tax Return, you receive.

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General Information
•
•

a frivolous return penalty if you file a return that does not contain information necessary to figure the correct tax or shows a
substantially incorrect tax, because you are taking a frivolous position or are trying to delay or interfere with collection of the tax.
interest on unpaid tax from the day after the original due date of your return through the date you pay the tax.

We will bill you for penalties and interest. For more information about penalties and interest, see Publication 103, Penalties and Interest for
Illinois Taxes.

What if I cannot pay?
If you cannot pay the tax you owe but you can complete your return on time, file your return by the due date without the payment. This will
prevent a late-filing penalty from being assessed. You will, however, owe a late-payment penalty and interest on any tax you owe after the
original due date, even if you have an extension of time to file.
You have the option to pay the amount you owe electronically by using our website or by credit card. See the instructions for Line 40.

When must I file an amended return?
Do not file another Form IL-1040 to make changes to a previously filed Form IL-1040. You must file Form IL-1040-X, Amended Individual
Income Tax Return, if
•
you discover that you made an error on your Illinois return after it was filed, or
•
your federal return has been adjusted either by the Internal Revenue Service (IRS) or on a federal Form 1040X, Amended U.S. Individual
Income Tax Return, you filed; the change affects your Illinois income, additions, subtractions, exemptions, or credits; and the change is
final.
Note: If the federal change results in a refund, do not file Form IL-1040-X until you receive notification that your change has been accepted
by the IRS.
For more information, see Form IL-1040-X and Instructions.

What if I have household employees?
You may use Form IL-1040 to pay your household employees’ Illinois withholding. For more details on how to pay withholding for your
employees, see the instructions for Line 20.

What if I change my address?
If you change your address after you file, visit our website or call us to tell us your new address and the date you moved.

What if I am an injured spouse?
If you are married and you filed a joint federal return with your spouse and you are an injured spouse (e.g., your spouse owes a liability, for
which you are not responsible, to a government agency), you may elect to file separate Illinois returns using the “married filing separately”
filing status. You may make this election up until the extended due date of your return, and once the election is made, it is irrevocable for the
tax year.
Note: If you file a joint Illinois return, we may take the entire refund to pay your spouse’s liability.

What if I participated in a potentially abusive tax avoidance transaction?
If you participated in a reportable transaction, including a “listed transaction,” during this tax year and were required to disclose that to the
IRS, you are also required to disclose that information to Illinois.
You must send us two copies of the form you used to disclose the transaction to the IRS. You must
•
attach one copy to your tax return, and
•
mail a second copy to the Illinois Department of Revenue,
P.O. Box 19029, Springfield, Illinois 62794-9029.
Note: Employee benefit plans and other subtractions allowed on Form IL-1040, Lines 5 through 7, are not reportable transactions. For more
information, contact the IRS or your tax professional.

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Lines A-D

Step 1

Step-by-Step Instructions
Personal Information

Line A

Name, year of birth, Social Security number, mailing
address, and email address

Print your full name, year of birth (YYYY), Social Security number
(SSN), address, and email address. If you are married and filing
a joint return, print both names, years of birth, and SSNs as they
appear on your federal return. If you are married and filing separate
returns, print your full name and SSN and your spouse’s full name
and SSN if you have it. Also include the Illinois county you lived in as
of 12/31/2023. If you were an Illinois resident during any part of the
year but are no longer living in Illinois, enter the county name you
lived in while an Illinois resident. If you did not live in Illinois during
the tax year, leave the county name blank.
Note: If you do not qualify for a SSN and were issued an Individual
Taxpayer Identification Number (ITIN) by the IRS, enter your ITIN.
Note: Do not redact your SSN as it can cause processing delays.

Filing a decedent’s return

When you are filing a joint return as a surviving spouse
•
print your name and your spouse’s name on the
appropriate lines.
•
write “deceased” and the date of death above your
spouse’s name.
•
sign your name in the area provided for your signature,
and write “filing as surviving spouse” in place of the
decedent’s signature.
If you, as the surviving spouse, are due a refund, the refund 	
will be issued directly to you. You are not required to complete
Form IL-1310, Statement of Person Claiming Refund Due a 		
Deceased Taxpayer.
When you are filing a return on behalf of a single deceased
taxpayer
•
print the name of the taxpayer on the appropriate line.
•
write “deceased” and the date of death above the
decedent’s name.
•
write “in care of,” and the executor’s name and address.
A personal representative, such as an executor or administrator,
must sign and date the return. The representative’s title and
telephone number must be provided.
Attach: If you are filing a return on behalf of a single deceased
taxpayer and a refund is due, attach Form IL-1310, Statement of
Person Claiming Refund Due a Deceased Taxpayer.

Line B

Filing status

In general, you should use the same filing status as on your federal
return. However,
•
if you file a federal return as a “Surviving Spouse,” choose
“Widowed” for your filing status.
•
if you file a joint federal return and you are an injured spouse
(your spouse owes a liability, for which you are not
responsible, to a government agency), you should file separate
Illinois returns using the “married filing separately” filing status.
Do not recalculate any items on your federal return. Instead,
you must divide each item of income and deduction shown on
your joint federal return between your separate Illinois returns
following the Allocation Worksheet on Page 17.
You may choose to file separately as an injured spouse only until
the extended due date of the return, and once you choose a
filing status, the decision is irrevocable for the tax year.
Note: If you choose to file a joint Illinois return, we may take the
entire refund to pay your spouse’s liability.
•
If you file a joint federal return and one spouse is a full-year
Illinois resident while the other is a part-year resident or a
nonresident (e.g., military personnel), you may choose to file
“married filing separately.” Do not recalculate any items on your
federal return. Instead, you must divide each item of income
and deduction shown on your joint federal return between your
separate Illinois returns following the Allocation Worksheet on
Page 17.
If you choose to file a joint Illinois return, you must treat both
your spouse and yourself as residents. This election is
irrevocable for the tax year. You may be allowed a credit
for income tax paid to another state on Schedule CR, Credit
for Tax Paid to Other States. For more information, see the
Schedule CR Instructions.

Line C

Dependent status

If someone else can claim you, or your spouse if you are married and
filing a joint return, as a dependent, check the corresponding box.

Line D

Resident status

If you are filing your return as a nonresident of Illinois, check the
Nonresident box. If you are filing your return as a part-year resident
of Illinois, check the Part-year resident box. Be sure to complete and
attach Schedule NR to your IL-1040.
Attach: Schedule NR

Foreign addresses

Enter your
•
street address on the “Mailing address” line.
•
apartment number, if applicable.
•
city, province or state, and postal code on the “City, State,
ZIP” lines in that order. Follow the country’s practice for
entering the postal code.
•
country name on the “Foreign Nation” line. Do not
abbreviate the country name.

6

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Lines 1-9

Step 2

Income

Line 1

Adjusted gross income

Enter the adjusted gross income from your federal return. If you
are not required to file a federal income tax return, use a federal
Form 1040 as a worksheet to determine your adjusted gross income.

Net operating loss (NOL)
If you have a federal NOL this year, you may enter a 		
negative amount on Line 1. However, you must reduce the 	
amount you enter on your 2023 Form IL-1040, Line 1, by any
NOL that you carry back to prior years.
If you deducted an NOL carryforward on your federal return
for this year and some of that NOL remains available to carry
forward to next year, your loss is limited to the amount used
in this tax year to reduce your federal taxable income. Any
amounts carried forward to future years should not be used to
reduce IL-1040, Line 1. Illinois does not allow you to deduct the
same NOL twice.

Line 2

Federally tax-exempt income

Enter the amount of federally tax-exempt interest and dividend
income reported on federal Form 1040, U.S. Individual Income Tax
Return, Line 2a.

Line 3

Other additions

Complete Schedule M if you have any of the following items:
•
your child’s federally tax-exempt interest and dividend income as
reported on federal Form 8814
•
a distributive share of additions you received from a partnership,
S corporation, trust, or estate
•
Lloyd’s plan of operation loss, if reported on your behalf on Form
IL-1065, and included in your adjusted gross income
•
earnings distributed from IRC Section 529 college savings
and tuition programs and ABLE plans if these earnings are not
included in your adjusted gross income, Line 1
•
an addition amount calculated on Form IL-4562, Special
Depreciation
•
business expense recapture (nonresidents only)
•
recapture of deductions for contributions to Illinois college
savings plans and ABLE plans transferred to an out-of-state plan
•
credit received on Schedule 1299-C for student-assistance
contributions made as an employer on behalf of your employees
•
deductions claimed in prior years for college savings plan and
ABLE plan contributions if you made a nonqualified withdrawal
this tax year
•
any other amounts that you are required to add to your federal
adjusted gross income
For more information, see the Schedule M Instructions.
Attach: Schedule M and any required supporting documents.

Note: Your distributive share of federally tax-exempt interest and
dividend income received from a partnership, S corporation, trust, or
estate is added back on Schedule M, Line 2.

Step 3

Base Income

Line 5

Social Security benefits and certain retirement plans

Enter the amount of federally taxed Social Security and retirement
income included in your adjusted gross income on Form IL-1040,
Line 1 that you received from
•
qualified employee benefit plans (including railroad retirement
and 401(K) plans) and Individual Retirement Accounts or selfemployed retirement plans reported on federal Form 1040 or
1040-SR, Line 4b and 5b.
•
Social Security and railroad retirement benefits reported on
federal Form 1040 or 1040-SR, Line 6b.
•
government retirement and government disability plans
and group term life insurance premiums paid by a qualified
retirement plan reported as wages on your federal Form 1040
or 1040-SR, Line 1z.
•
state or local government deferred compensation plans
reported on federal Form 1040 or 1040-SR, Line 1z and 5b.
•
certain capital gains on employer securities reported on federal
Form 1040 or 1040-SR, Line 7.
•
certain retirement payments made directly to retired
partners reported on federal Form 1040 or 1040-SR, Schedule
1, Line 5.
Note: Your beneficiary share of payments from certain retirement
plans and retirement payments to retired partners reported on
Schedule K-1-T, Beneficiary’s Share of Income and Deductions,
tax.illinois.gov

should not be included on Line 5. For more information, see the
Schedule M Instructions. See Publication 120 for detailed information
about what retirement income you may subtract.
Attach: Federal Form 1040 or 1040-SR, Page 1 and Schedule 1, and
any W-2 and 1099 forms. If your retirement income is not reported on
your federal Form 1040 or 1040-SR, Lines 4b, 5b, or 6b, or shown on
your W-2 and 1099 forms, see Publication 120 for a list of any additional
required attachments.

Line 6

Illinois Income Tax overpayment

Enter the total amount of any Illinois Income Tax overpayment
(including any amount that was credited to another tax liability) and
2022 Illinois income tax or property tax rebate that you received in
2023 and was reported as income on your 2023 federal Form 1040
or 1040-SR, Schedule 1, Line 1. Do not include other states’ refunds
on this line.

Line 7

Other subtractions

You may be entitled to subtract other items from your income. See
the instructions for Schedule M to see if you are eligible for other
subtractions.
Attach: Schedule M and any required supporting documents.

Line 9

Base income

This line may not be less than zero. If the result is a negative
number, enter “zero.”

7

Lines 10-13

Step 4

Exemptions

Line 10b

If you (or your spouse if married filing jointly) were 65 or older, check
the appropriate box(es). Multiply the number of boxes checked by
$1,000 and enter the amount on Line 10b.

Line 10
Illinois exemption allowance
See Income Exceptions in the box below.

Line 10c

If you (or your spouse if married filing jointly) were legally blind,
check the appropriate box(es). Multiply the number of boxes checked
by $1,000 and enter the amount on Line 10c.

Line 10a

See chart to figure your exemption amount for this line.

Filing Status Did you
check either
box on Step
1, Line C?

Base
income from
Line 9 or
Schedule
NR, Line 46

Exemption
Amount enter this
amount on
Step 4, Line
10a:

$2,425
$2,425

Single*

No

**any amount

Single*

Yes

$2,425 or
below

Single*

Yes

$2,426 or
greater

$0

Married filing
jointly

No

**any amount

$4,850

Married filing
jointly

Yes - only
one

$2,425 or
below

$4,850

Married filing
jointly

Yes - only
one

$2,426 or
greater

$2,425

Married filing
jointly

Yes - both

$4,850 or
below

$4,850

Married filing
jointly

Yes - both

$4,851 or
greater

$0

Line 10d

If you are claiming dependents, complete Schedule IL-E/EIC, and
enter the amount from Step 2, Line 1, on Line 10d.
Attach: Schedule IL-E/EIC.

**Income Exceptions

If your federal filing status is married filing jointly and your federal
AGI is greater than $500,000, you are not entitled to an exemption
allowance on Line 10. Enter “zero” on Line 10.
If your federal filing status is single, head of household, married
filing separately, or widowed and your federal AGI is greater than
$250,000, you are not entitled to an exemption allowance on Line 10.
Enter “zero” on Line 10.

*Single filing status includes Head of Household, Widowed, and
Married filing separately.
**See Income Exceptions.

Step 5

Net Income and Tax

Line 11
Illinois residents only – Net income

This line may not be less than zero. If the result is a negative
number, enter zero “0.”

Nonresidents and part-year residents only – Net income

Complete Schedule NR. Enter the amount from Schedule NR, Line
51, on Line 11. This line may not be less than zero. If the result is
a negative number, enter zero “0.”
Note: Be sure to check the box in Step 1, Line D, to identify whether
you were a nonresident or a part-year resident of Illinois during 2023.
Attach: Schedule NR.

Line 12
Tax amount
Illinois residents: Follow the instructions on the form.
Nonresidents and part-year residents only: Enter your tax from
Schedule NR, Line 52.
Attach: Schedule NR.

Line 13
Recapture of investment tax credits

If you claimed an investment credit in a previous year, and the
property considered in the computation of that investment credit was
disqualified within 48 months after being placed in service, or if you
are required to recapture an additional income tax credit claimed in
a prior tax year, you must complete Schedule 4255, Recapture of
Investment Tax Credits, and enter the recapture amount on this line.
Attach: Schedule 4255.

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Lines 15-21

Step 6

Tax After Nonrefundable 	
Credits
Form IL-1040, Line 15 + Line 16 + Line 17
cannot be greater than Line 14.

Line 15

Income tax paid to another state – Illinois residents and
part-year residents only

If you were taxed by another state on income you received while you
were an Illinois resident, you may be entitled to this credit. See the
Schedule CR Instructions and Publication 111, Illinois Schedule CR
for Individuals, to see if you are eligible to take this credit.
Attach: Schedule CR, Pages 1 through 3.

Income Exceptions for the property tax and K-12
education expense credit

If your federal filing status is married filing jointly and your federal AGI
is greater than $500,000, you are not entitled to a property tax credit
or a K-12 education expense credit.
If your federal filing status is single, head of household, married
filing separately, or widowed and your federal AGI is greater than
$250,000, you are not entitled to a property tax credit or a K-12
education expense credit.
Note: These exceptions do not apply to the Volunteer Emergency
Worker Credit
Attach: Schedule ICR and any required supporting documents.

Line 17

Line 16

Credit from Schedule 1299-C

You may be entitled to credit for property tax and K-12 education
expenses you paid. If you received a voluntary emergency worker
credit certificate, then you are entitled to the volunteer emergency
worker credit. See the instructions for Schedule ICR to see if you are
eligible for these credits.

Attach: Schedule 1299-C and any required supporting documents.

Property tax, K-12 education expense, and Volunteer
Emergency Worker credits

Step 7

Other Taxes

Line 20

Household employment tax

Enter the amount of Illinois Income Tax you withheld from a
household employee. See Publication 121, Illinois Income Tax
Withholding for Household Employees, for details on how to figure
the amount to withhold and report.
Note: Do not report household employee withholding here if you
have already reported or paid this amount using Form IL-941, Illinois
Withholding Income Tax Return.

Line 21
Use tax

Enter the amount of Illinois Use Tax you owe. Use the Use Tax (UT)
Worksheet or Use Tax (UT) Table to determine your use tax. You
must make an entry on Line 21 (enter “zero” if you are not paying
use tax on Form IL-1040).
Note: If you owe more than $600 in use tax ($1,200 for married filing
jointly taxpayers), you must file Form ST-44, Illinois Use Tax Return.
Note: You cannot change the amount of Illinois Use Tax you enter on
Form IL-1040 by filing a Form IL-1040-X.
Note: Do not report Illinois Use Tax here if you have already reported
or paid this amount using Form ST-44.

What is Illinois Use Tax?

Illinois Use Tax is a form of sales tax that you, as the purchaser, owe
on items that you buy for use in Illinois. If the seller does not collect
this tax from you, you must pay the tax to the Illinois Department of
Revenue (IDOR). The most common purchases on which the seller
does not collect Illinois Use Tax are those made through the internet,
from a mail order catalog, or when traveling outside Illinois.

tax.illinois.gov

You may be entitled to credits from Schedule 1299-C. See the
instructions for Schedule 1299-C and Schedule 1299-I to determine if
you are eligible for these credits.

When must I pay Illinois Use Tax to IDOR?

You must pay Illinois Use Tax to IDOR if
•	 the items you bought are taxable in Illinois,
•	 you used or consumed these items in Illinois, and
•	 when you purchased the items you either
	 did not pay any sales tax to the seller, or
	 paid sales tax at less than Illinois’ Use Tax rates of 6.25 percent 	
	 for general merchandise and 1 percent for food and drugs.
For example, if you purchased
•	 a computer over the internet for use in Illinois and paid no sales
tax, you owe 6.25 percent Illinois Use Tax.	
•	 jewelry while vacationing in Georgia upon which you paid 4
percent sales tax and which you brought back to Illinois, you will
owe Illinois Use Tax on the 2.25 percent 	difference in tax rates.
•	 cheese by mail order from a company in Wisconsin and paid no
sales tax, you owe 1 percent Illinois Use Tax.

How do I determine the Illinois Use Tax I owe?

To determine the Illinois Use Tax you owe, check your records to see
if you were charged tax on internet, mail order, or other out-of-state
purchases and use the UT Worksheet to calculate your tax.
If your records are incomplete and you had
•	 major purchases, add the actual cost of your major purchases to
the estimated cost of any other purchases you made during the
year. Enter the total on Lines 1a or 2a of the UT Worksheet to
calculate the use tax you owe.
•	 no major purchases, use the UT Table to help you estimate the
use tax you owe.
Enter the Illinois Use Tax from the UT Worksheet or UT Table on
Form IL-1040, Line 21.
Note: If we find that you owe additional tax, we may assess the
additional tax plus applicable penalties and interest. We conduct
routine audits based on information received from third parties,
including the U.S. Customs Service and other states.

9

Line 21

Use Tax (UT) Worksheet

Complete this worksheet to report and pay your use tax on Form IL-1040. If your annual use tax liability is over $600 ($1,200 if
married filing jointly), you must file and pay your use tax with Form ST-44.
Note: Do not include any
•	 items for which you paid sales tax in another state (but not in another country) of
		
	 6.25% or more on Line 1a and
		
	 1% or more on Line 2a.
•	 sales tax you paid in another state, on Line 4, for items not included in Lines 1a or 2a.
1a		 Enter the total cost of general merchandise you purchased
		 to use in Illinois on which you did not pay the required amount of
		 Illinois Use Tax. 		1a 	
.00
	1b	
	2a	
		
		

Multiply Line 1a by 6.25% (.0625). Round the result to whole dollars.	 		
Enter the total cost of qualifying food, non-prescription drugs, and
medical appliances you purchased to use in Illinois on which you
did not pay the required amount of Illinois Use Tax. 		2a 	

2b		 Multiply Line 2a by 1% (.01). Round the result to whole dollars.	

1b	

	

.00

2b	

	

3	

	

.00
.00

4	

	

.00

5	

	

.00

.00

		

	3	 Add Lines 1b and 2b. This is your use tax on purchases.	
		
	4	 Enter the amount of sales tax you paid in another state (not in another country)
		 on the items included on Lines 1a and 2a. 			
	 5	 Subtract Line 4 from Line 3. Enter the result here and on Form IL-1040, Line 21
(if the result is less than zero, enter “zero”).
		 		

	

Note: Be sure to keep this worksheet with your income tax records. You must send us this information if we request it.

Use Tax (UT) Table

If you had no major purchases and you do not have receipts to figure your
purchases, use this table to estimate your annual Illinois Use Tax liability.

AGI (from Form IL-1040, Line 1) 	
	

Use Tax

$0 	- 	 $10,000		

$3

	$10,001 	- 	 $20,000		

$8

	$20,001 	- 	 $30,000		 $13
	$30,001 	- 	 $40,000		 $18
	$40,001 	- 	 $50,000		 $23
	$50,001 	- 	 $75,000		 $31
	$75,001 	- $
	 100,000		 $44
Above $100,000	
			

10

Multiply AGI by 		
0.05% (0.0005)

tax.illinois.gov

Line 22

Line 22

Compassionate Use of Medical Cannabis Program Act
and sale of assets by gaming licensee surcharges
Compassionate Use of Medical Cannabis Program Act
Definitions
Organization registrant means a corporation, partnership, trust,
limited liability company (LLC), or other organization, that holds
either a medical cannabis cultivation center registration issued by the
Illinois Department of Agriculture or a medical cannabis dispensary
registration issued by the Illinois Department of Financial and
Professional Regulation.
Transactions subject to the surcharge means sales and
exchanges of
•	 capital assets,
•	 depreciable business property,
•	 real property used in the trade or business, and
•	 Section 197 intangibles
of an organization registrant.
What is the Compassionate Use of Medical Cannabis Program
Act surcharge?
For each taxable year beginning or ending during the Compassionate
Use of Medical Cannabis Program, a surcharge is imposed on all
taxpayers on income arising from the transactions subject to the
surcharge of an organization registrant under the Compassionate
Use of Medical Cannabis Program Act.
The amount of the surcharge is equal to the amount of federal
income tax liability for the taxable year attributable to the transactions
subject to the surcharge.
To whom does the surcharge apply?
The surcharge is imposed on any taxpayer who incurs a federal
income tax liability on the income realized on a “transaction subject
to the surcharge,” including individuals and other taxpayers who
are not themselves the “organization registrant” that engaged in the
transaction.
A line has been included on Schedule K-1-P, Partner’s or
Shareholder’s Share of Income, Deductions, Credits, and Recapture,
and Schedule K-1-T, Beneficiary’s Share of Income and Deductions,
to identify the amount of federal income attributable to transactions
subject to the surcharge that was passed through to you on federal
Schedule K-1.
Sale of Assets by Gaming Licensees
Definitions
Gaming licensee means an organization licensee under the Illinois
Horse Racing Act of 1975 and/or an organization gaming licensee
under the Illinois Gambling Act.
Transactions subject to the surcharge means income arising from
sales and exchanges of
•	 capital assets,
•	 depreciable business property,
•	 real property used in the trade or business, and
•	 Section 197 intangibles
of a gaming licensee.

What is the Sale of Assets by Gaming Licensees surcharge?
For each taxable year beginning in 2019 through 2027, the amount
of the surcharge is equal to the amount of federal income tax liability
attributable to those sales and exchanges.
To whom does the Sale of Assets by Gaming Licensees
surcharge apply?
The surcharge is imposed on any taxpayer who incurs a federal
income tax liability on the income realized on a “transaction subject
to the surcharge,” including individuals and other taxpayers who
are not themselves the “organization licensee” that engaged in the
transaction.
The surcharge imposed shall not apply if
•	 the organization gaming license, organization license, or
racetrack property is transferred as a result of any of the
following:
•	 bankruptcy, a receivership, or a debt adjustment initiated by
or against the initial licensee or the substantial owners of
the initial licensee;
•	 cancellation, revocation, or termination of any such license
by the Illinois Gaming Board or the Illinois Racing Board;
•	 a determination by the Illinois Gaming Board that transfer of
the license is in the best interests of Illinois gaming;
•	 the death of an owner of the equity interest in a licensee;
•	 the acquisition of a controlling interest in the stock or
substantially all of the assets of a publicly traded company;
•	 a transfer by a parent company to a wholly owned
subsidiary; or
•	 the transfer or sale to or by one person to another person
where both persons were initial owners of the license when
the license was issued; or
•	 the controlling interest in the organization gaming license,
organization license, or racetrack property is transferred in a
transaction to lineal descendants in which no gain or loss is
recognized or as a result of a transaction in accordance with
Section 351 of the Internal Revenue Code in which no gain or
loss is recognized; or
•	 live horse racing was not conducted in 2010 at a racetrack
located within 3 miles of the Mississippi River under a license
issued pursuant to the Illinois Horse Racing Act of 1975.
The transfer of an organization gaming license, organization license,
or racetrack property by a person other than the initial licensee to
receive the organization gaming license is not subject to a surcharge.
A line has been included on Schedule K-1-P, Partner’s or
Shareholder’s Share of Income, Deductions, Credits, and Recapture,
and Schedule K-1-T, Beneficiary’s Share of Income and Deductions,
to identify the amount of federal income attributable to transactions
subject to the surcharge that was passed through to you on federal
Schedule K-1.
How do I figure the surcharge?
If either surcharge applies to you, complete the Surcharge
Worksheet.

Surcharge Worksheet
	

1 	 Enter your federal income tax liability for the taxable year. 	
2	 Enter your federal income tax liability for the taxable year computed as if transactions subject to the

1	 _________________	

surcharge made in that year had not been made. 	
2	 _________________	
3	 Subtract Line 2 from Line 1. This is your Surcharge. Enter the result here and on Form IL-1040, Line 22. 	 3	 _________________	
	

tax.illinois.gov

11

Lines 25-32
Step 8 Payments and
Refundable Credit

Step 9

Total

Line 25

Line 31

If Illinois income tax was withheld from your income for 2023, see the
instructions for Schedule IL-WIT.

If Line 30 is greater than Line 24, subtract Line 24 from Line 30.

Illinois Income Tax withheld

Attach: Schedule IL-WIT and all your Forms W-2 and 1099 showing
Illinois income and withholding.

Line 26

Line 32
If Line 24 is greater than Line 30, subtract Line 30 from Line 24.

Estimated income tax payments

Enter the total of any payments you made with
•	 Form IL-1040-ES, Estimated Income Tax Payments for Individuals;
•	 Form IL-505-I; and
•	 any overpayment applied to your 2023 estimated tax from a prior
year return.
Note: If you expect your yearly tax liability to be greater than $1,000
after subtracting your withholding, pass-through withholding payments,
and credits, you may be required to make estimated income tax
payments. For more information, see Line 33 and the instructions for
Form IL-2210, Computation of Penalties for Individuals.

Line 27

Pass-through withholding

Enter the total of any pass-through withholding (income tax paid)
made on your behalf by a partnership, S corporation, or trust and
shown on Schedule K-1-P or Schedule K-1-T for this tax year.
Attach: Schedule K-1-P or Schedule K-1-T.

Line 28

Pass-through entity tax credit

Enter the total share of pass-through entity tax credit passed through
to you by a partnership, S corporation, or trust and shown on
Schedule K-1-P or Schedule K-1-T for this tax year.
Attach: Schedule K-1-P or Schedule K-1-T.

Line 29

Earned Income Tax Credit

New! If you did not qualify for a federal Earned Income Tax Credit
(EITC), you may qualify for the Illinois Earned Income Tax Credit.
See Schedule IL-E/EIC Instructions for more information.
Complete Schedule IL-E/EIC to determine the amount of your credit.
Attach: Schedule IL-E/EIC.

Line 30
Total payments and refundable credit

Add Lines 25, 26, 27, 28, and 29, and enter the total on Line 30.

12

tax.illinois.gov

Lines 33-34

Step 10 Underpayment of 			
Estimated Tax Penalty 		
and Donations

Note: Only complete this step for late-payment penalty for
underpayment of estimated tax or to make a voluntary charitable
donation.

Line 33

Late-payment penalty for underpayment of estimated tax

If you
•	 have a tax liability greater than $1,000 after subtracting your	
withholding, pass-through withholding payments, and credits, or
•	 were required to make estimated tax payments and failed to 	
pay the required amount by the payment due dates, you may
owe a late-payment penalty for underpayment of estimated tax. 	
See Form IL-2210 for details.
Note: If you are 65 years of age or older and you permanently live
in a nursing home, or if at least two-thirds of your federal gross
income is from farming, you are not required to make estimated
tax payments and are not subject to a late-payment penalty for
underpayment of estimated tax.
Note: You do not owe a late-payment penalty for underpayment of
estimated tax if you were not required to file a Form IL-1040 last
year.
Note: If you owe this penalty, you should consider increasing your
withholding or the amount of your estimated tax payments. For more
information, see the Form IL-1040-ES Instructions and Form IL-W-4,
Employee’s Illinois Withholding Allowance Certificate.

	 Let us figure your penalty and bill you
	
Figuring your own penalty can be difficult. We encourage 	
	
	
	

you to file your Form IL-1040 and pay the tax you owe 	
without including any penalty. If you owe this penalty, we will 	
figure the amount and bill you.

	

Note: If you annualized your income, you must complete
Form IL-2210. See the instructions for Line 33c.

payments from the sale of farmland and farm equipment, nor
does it include income received by a custom grain harvester
who performs grain harvesting and hauling services on farms
he or she does not own, rent, or lease. It also does not include
the wages of a farm employee or cash rent.

Line 33b

Nursing home residents

Check the box if you or your spouse are 65 years of age or older and
permanently living in a nursing home.

Line 33c

Annualized income

Check the box if you annualized your income on Form IL-2210, Step 6.
Attach: Form IL-2210.

Line 33d

Previous year Form IL-1040 not required

Check the box if you were not required to file a Form IL-1040 in the
previous tax year.

Line 34
Donations

You may contribute to one or more charitable contribution funds.
Contributions to the funds may be in any amount of $1 or more and
will decrease your refund or increase your balance due.
Note: You cannot change your contributions to these funds on an
amended return.
Attach: Schedule G.

Line 35
Add Lines 33 and 34.

Line 33a
Farmers

Check the box if at least two-thirds of your total federal gross
income came from farming. Total federal gross income includes your
spouse’s income if your filing status is “married filing jointly.”

	 Federal gross income from farming

“Federal gross income from farming” is the amount of income
you received from your participation in the production of
crops, fruits, fish, livestock (used for draft, breeding, or dairy
purposes), or other agricultural products. This includes income
from the operation of a stock, dairy, poultry, fruit, or truck farm,
plantation, ranch, nursery, range, or orchard – regardless of
whether the operation is organized as a sole proprietorship,
a partnership, an S corporation, or a trust. “Federal gross
income from farming” also includes a share of crops produced
in exchange for the use of the land. See IRS Publication 225,
Farmer’s Tax Guide.
“Federal gross income from farming” does not include

tax.illinois.gov

13

Lines 37-39

Step 11 Refund or amount you owe
Line 36

Overpayment

If you have an amount on Line 31 and this amount is greater than
Line 35, subtract Line 35 from Line 31. If the amount on Line 31 is
less than the amount on Line 35, leave this Line blank. If you would
like to receive your overpayment as a refund, complete Lines 37 and
38. If you would like to have your overpayment credited to your future
Illinois individual income taxes, complete Line 39. Note: You can split
your overpayment to receive part as a refund and part as a credit
carry forward. Enter the amount of each on the corresponding lines
and make sure the total of Lines 37 and 39 are equal to Line 36.

Line 37
Refund

We will not refund any amount less than $1. We also will reduce
any overpayment by the amount of any outstanding tax, penalties,
and interest you owe and by amounts you owe to other agencies or
governments, if those debts have been certified to us.

Line 38

	 	For a savings account, you must contact your financial 	
		
				 institution for your account number.
		 Do not take your account and routing numbers from 		
		 your checking or savings account deposit slip or include 	
		 your check number. Include hyphens, but omit spaces and 	
		 special symbols. You may have unused boxes.
Note: Some financial institutions may not allow a refund 		
to be deposited into an account if the names on the account 		
are not the same names that appear on the refund. If your 		
financial institution does not honor your request for direct 		
deposit, we will send you a check instead.
Note: We do not support international ACH transactions. We will only
deposit refunds into accounts located within the United States. If your
financial institution is located outside the United States, we will send
you a check instead of depositing your refund into your account.

Direct deposit into “Bright Start” or “Bright
Directions”
	
	
	
	

Choose your refund method

Check the box next to the method by which you would like to receive
your refund. You may only check one box.
Note: If this is the first year you are filing a Form IL-1040, your refund
will be issued as a paper check.

Direct Deposit

If you use direct deposit, you will get your refund faster. You must
enter your routing number, account number, and select either
checking or savings.

	 Direct deposit into checking or savings
	
	

If you choose to deposit your refund directly into your checking 	
or savings account, you must
•	 	enter your routing number.
				For a checking account, your routing number must be 	
				 nine digits and the first two digits must be 01 through 	
				 12 or 21 through 32.
				 The sample check below has an example of a routing 	
				 number.
			For a savings account, you must contact your financial 	
	
				 institution for your routing number.
•	 	check the appropriate box to indicate that you want your
refund deposited into your checking or savings account.
•	 enter your account number.
	 	For a checking account, your account number may be up 	
		
				 to 17 digits.
			 The sample check below has an example of an account 	
			 number.

14

	

If you choose to deposit your refund into your “Bright Start” 	
or “Bright Directions” College Savings Pool account, follow the 	
instructions below.
For “Bright Start” you must,
•	 enter “101000695” as the routing number.
•	 check the “Savings” box.
•	 enter “1111514” plus your ten digit “Bright Start” account
number.
For “Bright Directions” you must,
•	 enter “104910795” as the routing number.
•	 check the “Savings” box.
•	 enter “529” plus your nine digit “Bright Directions” account
number.

Paper Check

If you choose to receive a paper check, your check will be mailed to
the address entered on your return.

Line 39

Amount of overpayment to be credited forward

Subtract Line 37 from Line 36. This is the amount of overpayment
you elect to be applied against your estimated tax obligation.
Note: We will reduce any credit to your estimated tax by the amount
of any outstanding tax, penalties, and interest you owe. If your credit
is reduced, you may owe a late-payment penalty for underpayment
of estimated tax. For more information, see Form IL-1040-ES.

To which tax period will my credit apply?

We will apply your credit to the tax period for which estimated
payments currently are due based on the date you file this 2023
return.
Example 1: You file your 2023 calendar year return on
October 6, 2024, which is before the last estimated tax due date for
2024 (January 15, 2025, for calendar year filers). You request your
$500 overpayment be applied against your estimated tax. We will
apply $500 to your 2024 estimated tax.
Example 2: You file your 2023 calendar year return on
February 3, 2025, which is after the last estimated tax due date for
2024 (January 15, 2025, for calendar year filers). You request your
$500 overpayment be applied against your estimated tax. We will
apply $500 to your 2025 estimated tax.

tax.illinois.gov

Lines 39-40
With what date will my credit apply against my estimated
tax?

If your 2023 return was filed
•	 on or before the extended due date of your return
(October 15, 2024, for calendar year filers), your credit is
considered to be paid on the original due date of your 2023
return (April 15, 2024, for calendar year filers).
	
Example 1: You file your 2023 calendar year return on 	
	
or before the extended due date of your return requesting 	
	
$500 be applied against estimated tax. All of your 		
	
payments are made before the original due date of your 	
	
return. Your credit of $500 will be considered to be paid on 	
	
April 15, 2024.
However, if all or a portion of your overpayment results from
payments made after the original due date of your 2023 return,
that portion of your credit is considered to be paid on the date
you made the payment.
		 Example 2: You file your 2023 calendar year return on 	
	
or before the extended due date of your return requesting 	
		 $500 be applied against estimated tax. Your overpayment 	
		 includes payments of $400 you made before the original 	
		 due date of your return, and a $100 payment you made on 	
		 June 1, 2024. Your credit of $400 will be considered to be 	
		 paid on April 15, 2024. The remaining $100 credit will be 	
		 considered to be paid on June 1, 2024.
•	 after the extended due date of your return, your credit is
considered to be paid on the date you filed the return on which
you made the election.
		
Example 3: You file your 2023 calendar year 		
		 return on December 1, 2024, requesting $500 be applied 	
		 against estimated tax. Your credit of $500 will be considered 	
		 to be paid on December 1, 2024, because you filed your 	
		 return after the extended due date of your 2023 calendar 	
		 year return.

May I apply my credit to a different tax period?

Yes. If you wish to apply your credit to a tax period other than the one
described above, you must submit a separate request in writing to:
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19023
SPRINGFIELD IL 62794-9023
Note: You must submit your request to the address above at the time
you file your return.
Your request must include
•	 your name,
•	 your SSN,
•	 the tax period of the return creating the overpayment, and
•	 the tax period you wish to have the credit apply.
If your request does not contain this information, your election will be
considered invalid and we will not apply your credit as you requested.
If you submit a valid request, we will apply your credit as you requested
and notify you. Once made, your election to change the tax period to
which your credit will apply is irrevocable.
Note: You may only apply your credit to tax periods occurring after the
period of the return creating the overpayment. If you request to apply
more credit than our records show you have available, we will apply the
maximum amount available and notify you of the difference.

tax.illinois.gov

Line 40

Amount you owe

If you owe less than $1, you do not have to pay, but you still must file
your tax return.
Your tax payment is due on or before April 15, 2024.

Payment options - scan this QR code for electronic 	

	
	

payment options.

		
	

You may pay by
•	 	 electronic payment. To have your payment electronically 	
	taken from your checking or savings account,
			 		 visit mytax.illinois.gov, or
			 		 ask your tax professional.
			 You need the same information that is required for direct 	
			 deposit (see the instructions for Line 38) plus your IL-PIN 	
			 (Illinois Personal Identification Number).
			Warning: Many credit unions will not allow an 		
			 electronic debit from a savings account. Please check 	
			 with your financial institution.
Note: We do not support international ACH transactions.
We will only debit your account if your financial institution
is located within the United States. If your financial
institution is located outside the United States, you must
choose another payment option.
•	 	 credit card. Use your MasterCard, Discover, American
Express, or Visa. The credit card service provider will
assess a convenience fee. Have your credit card ready
and visit our website, or call one of the following:
	 	 ACI Payments, Inc. (formerly know as Official
Payments Corporation) at 1 833 747-1434.
	 	 payILtax at 1 888 9-PAY-ILS 				
	 (1 888 972-9457).
	 	 Link2Gov/FIS at 1 877 578-2937.
	 	 In person at any IDOR Regional office.

•	 		
check or money order. Make the check or money order 	

payable to “Illinois Department of Revenue” (not IRS). 	
Write the taxpayer’s Social Security number, the spouse’s 	
Social Security number if filing jointly, and the tax year in
the lower left corner of the payment.
Payments must be U.S. negotiable currency, expressed in
U.S. dollars, and drawn on a U.S. bank.

•	 		
cash. Pay by cash at the Springfield or Chicago IDOR

office.
Attach: Staple your check or money order and Form
IL-1040-V, Payment Voucher for Individual Income Tax, to
the front of your paper Form IL-1040.

	 Late filing or late payment	
			
			
			
			

If you do not file or pay your tax on time, you may 		
owe penalties and interest. We will send you a bill.
If you prefer to figure the penalties yourself, complete 		
Form IL-2210.

15

Line 41

Step 12 Health Insurance
Checkbox and
Signature

Line 41

If you check this box, you are authorizing IDOR to provide
you with health insurance eligibility information and to
share your contact and income information with the State
health benefits exchange.
Note: If you checked this box on your prior year Form
IL-1040, you do not need to check it again. The same
information as what was provided previously will be sent
again.
Per P.A. 102-0799, IDOR will share your contact and income
information with the Department of Healthcare and Family Services
(DHFS) and the Department of Insurance (DoI) in order to provide
information to you about your eligibility for health insurance benefits.
The information provided to you will also include health insurance
enrollment options.
The information shared with the other state agencies shall be kept
confidential and used only in determining your eligibility for these
benefits.

Paid preparer
If you pay someone to prepare your return, the paid preparer must
also sign and date your return, provide a phone number, and enter
their Preparer Tax Identification Number (PTIN) issued by the IRS.
Check the box if the paid preparer is self-employed. If the paid
preparer is employed with a professional tax preparation firm, the
paid preparer also must provide the name, the Federal Employer
Identification Number (FEIN), the address, and phone number of the
firm.

Third party designee (optional)

If you want to allow another person to discuss this return and any
previous return that affects the liability reported on this return with us,
check the box and print the designee’s name and telephone number.
The authorization will allow your designee to answer any questions
that arise during the processing of your return, call us with questions
about your return, and receive or respond to notices we send. You
may revoke the authorization at any time by calling or writing us.

Sign and date

You, and your spouse if filing jointly, must sign and date your return.
If you are filing for a minor as a parent or guardian, you must sign
and date the return.
If you do not sign your return,
•	 it will be considered not filed and you may be subject to a
nonfiler penalty.
•	 and three years have passed since the extended due date of 	
that return, any overpayment will be forfeited.
Attach: Staple all required copies of forms and schedules, powers of
attorney, and letters of estate or office to the tax return.

Mailing your income tax return
If no payment is enclosed, mail your return to: 	

If a payment is enclosed, mail your return to:

ILLINOIS DEPARTMENT OF REVENUE		
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19041						PO BOX 19027
SPRINGFIELD IL 62794-9041				
SPRINGFIELD IL 62794-9027

16

tax.illinois.gov

Allocation Worksheet

Keep this worksheet with your income tax records.
You must complete the Allocation Worksheet if you file a joint federal return, but choose to file “married filing separately” on your Illinois
returns. In Column A, report the items of income and deductions as actually shown on your federal return, and then divide each item
between you and your spouse in Columns B and C.
	

		

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Primary taxpayer’s name			Primary taxpayer’s Social Security number

Spouse’s name		
Spouse’s Social Security number

								
Column A		
Column B			
Column C		
Column
A: Enter the amounts from your joint federal return.
					B: 			
Your joint		Primary’s portion			Spouse’s portion
Column
Enter the primary taxpayer’s portion of the amount from Column A.
								
federal return		 of Column A			 of Column A
Column
C: Enter the spouse’s portion of the amount from Column A.
	1	Wages, salaries, tips, etc. (federal Form 1040 or 1040-SR, Line 1z)	1	
	2 	Taxable interest (federal Form 1040 or 1040-SR, Line 2b)	
2	
	 3 	Ordinary dividends (federal Form 1040 or 1040-SR, Line 3b)	
3	
	4 	Taxable refunds, credits, or offsets of state and local income taxes 	
		 (federal Form 1040 or 1040-SR, Schedule 1, Line 1)	
4	
	 5	 Alimony received (federal Form 1040 or 1040-SR, Schedule 1, Line 2a) 	5	
	6	Business income or loss (federal Form 1040 or 1040-SR, Schedule 1, Line 3)	6	
	7	 Capital gain or loss (federal Form 1040 or 1040-SR, Line 7)	
7	
	8	 Other gains or losses (federal Form 1040 or 1040-SR, Schedule 1, Line 4)	 8	
	9	 Taxable IRAs (federal Form 1040 or 1040-SR, Line 4b)	
9	
10	 Pensions & annuities (federal Form 1040 or 1040-SR, Line 5b)	 10	
11	Rental real estate, royalties, partnerships, S corporations, trusts, etc. 	
		 (federal Form 1040 or 1040-SR, Schedule 1, Line 5)	
11	
12	 Farm income or loss (federal Form 1040 or 1040-SR, Schedule 1, Line 6)	12	
13	 Unemployment compensation (federal Form 1040 or 1040-SR,
		 Schedule 1, Line 7)	
13	
14	 Taxable Social Security benefits (federal Form 1040 or 1040-SR, Line 6b)	14	
15	 Other income (federal Form 1040 or 1040-SR, Schedule 1, Line 9) 	15	
16	 Educator Expenses (federal Form 1040 or 1040-SR, Schedule 1, Line 11)	 16	
17	 Certain business expenses of reservists, performing artists, and

	
	

	

	

	

	

	

	
	
	
	
	

	
	
	
	
	

	
	

	
	

	
	
	
	

	
	
	
	

	

	

	

	

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24	 Alimony paid (federal Form 1040 or 1040-SR