Illinois Illinois Exemption and Earned Income Credit

Illinois Exemption and Earned Income Credit
2023 Schedule IL-E/EIC - Illinois Exemption and Earned Income Credit
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*66112231W*

Illinois Department of Revenue

2023 Schedule IL-E/EIC Illinois Exemption and Earned Income Tax Credit 	
Attach to your Form IL-1040 		

		

	

Read this information first

The Illinois Expanded EITC Worksheet on Page 3 was added to
determine the federal EITC calculation on which the Illinois EITC
amount is figured.

Complete this schedule only if you are claiming
•	 dependents (Step 2) or
•	 the Illinois Earned Income Tax Credit (EITC) (Step 3).

Note:The total amount of Illinois EITC may exceed the amount of tax.

New for 2023! Taxpayers who did not qualify for the federal EITC
or qualified for a smaller amount, but did meet federal income
guidelines, 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).

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

IL Attachment No. 30

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 $2,425. _____ X $2,425.
	 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/EIC Page 1 of 3 (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.

.00

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Illinois Earned Income Tax Credit

Complete this section only if you qualify for the Illinois EITC. New for 2023, 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: You must complete the table in Step 3 only 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.
	
2		 Enter your business income or (loss) from your federal Form 1040 or 1040-SR, Schedule 1, Line 3.

		If you report an amount on Line 2, you must answer the question in Line 2a below. 	

Full
time
student

Number
of months
living with
you

Person
with
disability

1

.00

2

.00

	 2a	Does your occupation require a city, state, or county issued professional license, registration, or certification? 2a
	3	 If you are filing your 2023 federal return as married filing jointly but are filing your 2023 Illinois

Yes

No

		 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.
					3

	 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?

.00

	3a

				 4

Yes

No

	

Step 4: Figure your Illinois EITC
5		 If you qualify for the federal EITC, go to Line 6. If you do not qualify for the federal EITC, but do qualify
		 for the Illinois EITC, check this box and complete the Illinois Expanded EITC Worksheet on
		 Page 3 before continuing to Line 6. See instructions to find out if you qualify.						5		
	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. 					 6
7		 Multiply the amount on Line 6 by 20% (0.2).	
					 7
8 	 Illinois residents: Enter 1.0.
		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.	

IL-1040 Schedule IL-E/EIC Page 2 of 3 (R-12/23)

			

	
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.00

8 	

				 9

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Illinois Expanded EITC Worksheet - Complete only if you checked the box on 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 		
	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	

	 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	

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	
	 16 Is the amount on Line 15 equal to or less than the amount in Table 1 (below) for your filing status
		 and number of qualifying children? 			
		16		 Yes
		 If yes, continue to Part 2. If No, STOP; you do not qualify for the Illinois EITC.					
									
Qualifying Children
Claimed

No

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

Filing as Married Filing Jointly

Zero

$17,640

$24,210

One

$46,560

$53,120

Two

$52,918

$59,478

Three

$56,838

$63,398

Part 2 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 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 $9,800 ($16,370 if married filing jointly)?
•	 1 or more qualifying children, is the amount on Line 19 less than $21,560 ($28,120 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 federal Form 1040 Instructions for Line 27, EIC Table, to find the
		 credit. 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/EIC Page 3 of 3 (R-12/23)

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