Illinois Illinois Exemption and Earned Income Credit

Illinois Exemption and Earned Income Credit
2024 Schedule IL-E/EITC - Illinois Exemption and Earned Income Credit
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Illinois Department of Revenue

2024 Schedule IL-E/EITC Illinois Exemption and Earned Income Tax Credit 	
Attach to your Form IL-1040.

Check if attaching to Amended Form IL-1040-X. 		

Read this information first

•	

Complete this schedule only if you are claiming
•	 dependents (Step 2) or
•	 the Illinois Earned Income Tax Credit (EITC) (Step 3 and 4) and
Child Tax credit (Step 5).
New! If you qualifiy for the Illinois EITC and have at least one child
that is your dependent and under the age of 12 years old, you qualify
for the Illinois Child Tax Credit.
Taxpayers who did not qualify for the federal EITC or qualified for a
smaller amount, but did meet federal income guidelines, qualify for
the Illinois EITC if the taxpayer is filing
•	 with an Individual Taxpayer Identification Number (ITIN), or

Step 1: Provide the following information
Your name as shown on your Form IL‑1040	

		

	 No. 30
IL Attachment

without a qualifying child and is at least age 18 or older (including
taxpayers over age 65).

The Illinois Expanded EITC Worksheet on Page 3 determines the
federal EITC calculation on which the Illinois EITC amount is figured.
Note:The total amount of Illinois EITC and Child Tax Credit may
exceed the amount of tax.
Attach: If claiming the Illinois EITC, you must attach a copy of pages 1
and 2 of your federal Form 1040 or 1040-SR to this schedule.
Warning: If you fraudulently claim the EITC, you may not be allowed
to claim the credit for up to ten years. You also may have to pay
penalties.

	

–

–

Your Social Security number

	

Illinois Dependent Exemption Allowance
Step 2: Dependent information

Complete the table for each person you are claiming as a dependent. Note: If you are claiming more than ten dependents, complete

and attach additional Dependent information tables.
Dependent’s first
name

Dependent’s last name

Social Security
number or
Individual
Taxpayer
Identification
number

Dependent’s
relationship
to you

Dependent’s
date of birth
(mm/dd/yyyy)

1M
	 ultiply the total number of dependents you are claiming by $2,775. _____ X $2,775.
	 Enter the result here and on Form IL-1040, Line 10d.	

Full
time
student

Person
with
disability

Number
of
months
living
with you

Eligible
for
Earned
Income
Credit

1

Continue to Page 2 to calculate Illinois Earned Income Tax Credit
IL-1040 Schedule IL-E/EITC Page 1 of 4 (R-12/24) 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.

.00

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Illinois Earned Income Tax Credit

Complete this section only if you qualify for the Illinois EITC. Even if you did not qualify for the federal EITC, you may be able to qualify for
the Illinois EITC. See instructions to find out if you qualify. Note: Only complete the table in Step 3 if you are claiming a qualifying child not
included in Step 2. Attach: a copy of federal Form 1040 or 1040-SR, Pages 1 and 2.
Remember: Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.

Step 3: Qualifying Child Information
Complete the table for qualifying children that are not included in Step 2.
Child’s first name

Child’s last name

Social Security
number or
Individual
Taxpayer
Identification
number

Child’s
relationship
to you

Child’s date of
birth
(mm/dd/yyyy)

1 	 Enter your wages, salaries and tips from your federal Form 1040 or 1040-SR, Line 1z.

Full
time
student

	1

.00

	 	2

.00

	3

.00

	

2		 Enter your business income or (loss) from your federal Form 1040 or 1040-SR, Schedule 1, Line 3.

Number
of months
living with
you

Person
with
disability

	3	 If you are filing your 2024 federal return as married filing jointly but are filing your 2024 Illinois
		 return as married filing separately, enter your federal adjusted gross income (AGI) from your
		 married filing jointly federal Form 1040 or 1040-SR, Line 11.
	

	 3a If you entered an amount on Line 3, enter your spouse’s Social Security number from your
		 married filing jointly federal return.

4 	 Is the statutory employee box marked on your W-2, Wage and Tax Statement, Box 13?

	 3a

	

	4

	

Yes

	

No

Step 4: Figure your Illinois EITC
Complete this Step to figure your Illinois EITC. If you qualify for the federal EITC and do not have additional children with an ITIN, skip Line 5,
go to Line 6, and do not complete the Illinois Expanded EITC Worksheet.

5		 Check the box that applies and complete the Illinois Expanded EITC Worksheet on Pages 3 and 4.	
		a	I did not qualify for the federal EITC because I have an ITIN. 		
	
		b	I did not qualify for the federal EITC because I did not 	meet federal age requirements.	
	
		c	I did not qualify for the federal EITC and have children who did not qualify for the federal EITC 	
			 because they were issued an ITIN.			
	
		d	I qualified for the federal EITC but have additional children who did not qualify for the federal
			 EITC because they were issued an ITIN. 			
	
	 6	 Enter the amount of federal Earned Income Tax Credit from your federal Form 1040 or 1040-SR,
		 Line 27, or the amount from the Illinois Expanded EITC Worksheet, Line 23. 		

7		 Multiply the amount on Line 6 by 20% (0.2).	
8 	 Illinois residents: Enter 1.0.

		

	

IL-1040 Schedule IL-E/EITC Page 2 of 4 (R-12/24)

	

a	
b	

c 	

		

d	

	6

.00

7

.00

	8 	

		Nonresidents and part-year residents: Enter the decimal from Schedule NR, Line 48.	

9 	Multiply Line 7 by the decimal on Line 8. This is your Illinois EITC.	
		 Enter this amount here and on your Form IL-1040, Line 29.

	

			

		

9

.00

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Illinois Child Tax Credit

Step 5: Figure your Illinois Child Tax Credit - If you qualify for the Illinois EITC and have at least one child that
is your dependent and under the age of 12 years old, you qualify for the Illinois Child Tax Credit. Complete this step only if you meet the
requirements to claim the credit.
10	 Check the box if you have at least one child that is your dependent, and under the age of
		 12 years old as of the last day of 2024. 			
11	 Enter the amount of your Illinois Earned Income Tax Credit from Line 9. 		
12	 Multiply the amount on Line 11 by 20% (0.2). This is your Illinois Child Tax Credit.
		 Enter the total here and on Form IL-1040, Line 30.

	 10		
		11

.00

	 		12

.00

Illinois Expanded EITC Worksheet - Complete only if you checked any of the boxes in Step 4, Line 5.
Part 1 Your Earned Income - See instructions.
	1	 Enter the amount from federal Form 1040 or 1040-SR, Line 1z.		

	1		

	2	 Enter the amount from Line 1 that is from medicaid waiver payments that you don’t
		 choose to include in earned income (federal Form 1040 or 1040-SR, Line 1d).		

	2	 	

	3	 Subtract Line 2 from Line 1 and enter the result.					 3	 	
	4	 Enter all of your nontaxable combat pay from federal Form 1040 or 1040-SR, Line 1i, if you
		 elect to include it in earned income.			
	4		
	5	 Add Lines 3 and 4 and enter the result. If you were not self-employed and did not have
		 to file federal Schedule SE, go to Line 15. Otherwise, continue to Line 6. 					 5 		

Part 2 Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Federal Schedule SE
	6	 Enter the amount from federal Schedule SE, Part I, Line 3. 			6		
	 7	 Enter the amount from federal Schedule SE, Part I, Line 4b and Line 5a.		

	7		

	8	 Add Lines 6 and 7 and enter the result.						 8		
	9	 Enter the amount from federal Schedule SE, Part I, Line 13.		
10	Subtract Line 9 from Line 8 and enter the result.	

	9 		

				 10	

Part 3 Self-Employed NOT Required to File Federal Schedule SE and Statutory Employees Filing Federal Schedule C
	 11	 Enter any net farm profit or (loss) from federal Schedule F, Line 34; and from farm
		 partnerships, federal Schedule K-1 (federal Form 1065), Box 14, Code A. 		

	11	

12	Enter any net profit or (loss) from federal Schedule C, Line 31; and
		 federal Schedule K-1 (federal Form 1065), Box 14, Code A (other than farming).		

	12	

13	Enter the amount from federal Schedule C, Line 1, that you are filing as a statutory employee.	

	13	

Part 4 Total Earned Income
14	Add Lines 10, 11, 12, and 13 and enter the total.					 14	
15	Add Lines 5 and 14 and enter the total. If Line 14 is blank, enter the amount from Line 5. If the total is
		 zero or negative, enter “0” zero.						 15	

Continue Illinois Expanded EITC Worksheet calculation on Page 4.

IL-1040 Schedule IL-E/EITC Page 3 of 4 (R-12/24)

	

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Illinois Expanded EITC Worksheet - continued.
Part 5 Do You Qualify?
	 16 Is the amount on Line 15 less than the amount in Table 1 (below) for your filing status
		 and number of qualifying children? 			

		16		 Yes

No

		 If yes, continue to Part 6. If No, STOP; you do not qualify for the Illinois EITC.					
									
Qualifying Children
Claimed

Table 1 Federal EITC Income Limits
Filing as Single, Head of
Household, or Widowed

Filing as Married Filing Jointly

Zero

$18,591

$25,511

One

$49,084

$56,004

Two

$55,768

$62,688

Three

$59,899

$66,819

Part 6 Your Federal EITC Calculation
17	Enter your total earned income from Part 1, Line 15.		

	17	

18	Look up the amount on Line 17 in the 2024 federal Form 1040 Instructions for Line 27, EIC Table,
		 to find the credit amount. Be sure you use the correct column for your filing status and the correct
		 number of qualifying children. Enter the credit amount here. 		 	18	
19	Enter the amount from federal Form 1040 or 1040-SR, Line 11 (AGI).					 19	
20	Are the amounts on Lines 17 and 19 the same? 		
	20		 Yes
		If Yes, skip Lines 21 and 22, and enter the amount from Line 18 on Line 23. If No, go to Line 21.			
	 21 If you have:
•	 No qualifying children, is the amount on Line 19 less than $10,330 ($17,250 if married filing jointly)?
•	 1 or more qualifying children, is the amount on Line 19 less than $22,720 ($29,640 if married filing
jointly)?							

	21 		 Yes

22 If Line 21 is Yes, leave Line 22 blank and enter the amount from Line 18 on Line 23. If Line 21 is
		No, look up the amount on Line 19 in the 2024 federal Form 1040 Instructions for Line 27, EIC Table,
		 to find the credit amount. Be sure you use the correct column for your filing status and the correct
		 number of qualifying children. Enter the credit amount here.			 	22	
23 If you have an amount on Line 22, compare the amounts on 	Lines 18 and 22, and enter the smaller
		amount. This is your federal EITC calculation. Enter this amount on Page 2, Step 4, Line 6.	
		23	
		

IL-1040 Schedule IL-E/EITC Page 4 of 4 (R-12/24)

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