Illinois Return>E-filing Information
The following can be found in the Illinois Return>E-filing Information:
- This is my first time filing an Illinois return OR I do not have an IL Signature PIN or AGI.
- I e-filed an Illinois return in a prior year AND have an IL Signature PIN or AGI.
Illinois Return>Basic Personal Information
The following can be found in the Illinois Return>Basic Personal Information:
- County (Illinois Only)
- Are you living in a nursing home and 65 or older?
- Is two thirds of income from farming?
- Not required to file an Illinois Individual Tax Return in the previous year
- Do you want to allow IDOR to share your income information with other Illinois state agencies in order to determine your eligibility for health insurance benefits?
- Change Filing Status from MFJ to MFS for State purposes only
- Third Party Designee Information
- Attach Supporting Documentation
Illinois Return>Additions and Subtractions to Income on Schedule M
The following can be found in the Illinois Return>Additions and Subtractions to Income on Schedule M:
- Would like to complete Schedule M
- Schedule M, Other Additions
- Distributive share of additions you received from a partnership, S corporation, trust, or estate. Enter Illinois Schedule K-1-P or Schedule K-1-T
- Lloyd's plan of operations 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 if not included in your adjusted gross income (Do not include distributions from “Bright Start,” “Bright Directions,” or “College Illinois” programs or programs that meet certain disclosure requirements - see instructions)
- Recapture of deductions for contributions to Illinois college savings plans transferred to an out-of-state plan
- Recapture of deductions for contributions to college savings plans withdrawn for nonqualified expenses or refunded
- Other Income
- Description of Other Income reported above
You may also be entitled to subtract other items from your income reported on Part I of the Illinois Schedule M.
Schedule M, Other Subtractions
- Schedule M, Other Subtractions
- Contributions t0 "BrightStart"and"Bright Directions" College Savings Programs and "College Illinois Prepaid Tuition Program
- Distributive share of subtractions from a partnership, S corporation, trust, or estate. (Do not claim these same subtractions on any other line of this schedule. See instructions.) Attach Illinois Schedule K-1-P or K-1-T identifying you as the partner, shareholder, or beneficiary and listing your Social Security number
- Restoration of amounts held under claim of right under Internal Revenue Code, Section 1341
- Enter the amount you contributed to a job training project
- Expenses related to federal credits or federally tax-exempt income
- IL Prior year special depreciation
- Contributions made to a qualified Illinois ABLE account
- Enter your Taxable Military Pay included in your Federal Adjusted Gross Income
- Enter the US Treasury bonds, bills, notes, savings bonds, and US agency interest income included in your Adjusted Gross Income (Tax Tip) Do not include any amount you have already excluded from the state when you entered the interest income section of your Federal return
- August 1, 1969, valuation limitation amount from your Schedule F, Line 17. Attach Schedule F and required federal forms.
- Recovery of items previously deducted.
- Ridesharing money and other benefits
- Payment of life insurance, endowment, or annuity benefits received
- Lloyds plan of operations income if reported on your behalf on Form IL-1065
- Income from Illinois pre-need funeral, burial, and cemetery trusts
- Education loan repayments made for primary care physicians who agree to practice in designated shortage areas under the Family Practice Residency Act
- Reparations or other amounts received as a victim of persecution by Nazi Germany
- Interest on the Tax-Exempt Obligations of Illinois State and Local Government
- Interest on Non-U.S. Government Bonds
- Amount of your child’s interest from U.S. Treasury and U.S. agency obligations or from sources in Line 20, 32 or 33 as reported on U.S. Form 8814
- Railroad sick pay and unemployment income. Attach Form 1099-G or W-2 and a copy of your federal return
- Unjust imprisonment compensation awarded by Illinois Court of Claim
- Distributions from “Bright Start,” “College Illinois,” and “Bright Directions” college savings plans if included in Line 1 of Schedule M because you claimed a federal American Opportunity or Lifetime Learning Credit
- Disallowed deductions under IRC Section 280E for cannabis establishments, cannabis cultivation centers, or medical cannabis dispensing organizations
- Amounts awarded as a result of a judgment or settlement for fertility fraud or donor fertility fraud as provided in the Illinois Fertility Fraud Act or similar action in another state.
- IL 4562 Special Depreciation
- Last Year of Regular Depreciation - Enter the total amount of all IL special depreciation subtractions claimed on prior IL-4562 forms, Step 3, Line 8 for each property
- Last Year of Regular Depreciation - Enter the IL special depreciation addition reported on any prior IL-4562 forms, Step 2, Line 1 plus Line 2
Illinois Return>Subtractions from Income
The following can be found in the Illinois Return>Subtractions from Income:
We have automatically carried over certain subtractions from income to your Illinois return such as Federally taxed Social Security benefits. Illinois allows you to subtract certain retirement income any taxable Illinois state refund shown on Line 10 of your Federal Form 1040. Please enter applicable amounts below.
- Amount of federally taxed retirement income on line 1 of your IL return that qualifies as a subtraction on line 5 of your IL return
- Illinois State Income Tax Refund included on Federal Form 1040
Illinois Return>Tax
The following can be found in the Illinois Return>Tax:
- Use Tax
- Household Tax
Illinois Return>Credits
The following can be found in the Illinois Return>Credits:
The Illinois Earned Income Credit (EIC) is automatically calculated for your return, if applicable. Please select the menus below for any additional credits you qualify for.
- llinois Property Tax Credit
- K-12 Education Expense Credit
- Volunteer Emergency Worker Credit
- Credit for Taxes Paid to Another State
- Schedule 1299-C
Illinois Return>Payments
The following can be found in the Illinois Return>Payments:
Your state withholdings and payments are automatically pulled from your Federal return. Please be sure that the state sections are completed on forms such as your W-2s and 1099s for accurate calculations. If you would like to apply all or part of your state refund to next years state tax return, you can come back to this section to enter that amount. The refund generator will display your refund amount once you have completed and SAVED the State return. To come back, select State Section >> Edit >> Payments. Please note, if you enter an amount that is greater than your refund or you have a balance due on your state, the amount entered here will not be transferred to your state return.
- Enter any amount paid with extension (Form IL-501-I)
- Enter the amount of your state refund, if any, that you would like to apply to next years tax return.
Illinois Return>Charitable Donations
The following can be found in the Illinois Return>Charitable Donations:
- Wildlife Preservation
- Alzheimer's Research
- Homeless Assistance
- Diabetes Research Fund
- Hunger Relief Fund
- Ronald McDonald House Charities Fund
Illinois Return>Miscellaneous Forms
The following can be found in the Illinois Return>Miscellaneous Forms:
- Estimated Payment Vouchers, Form IL-1040-ES
- Form IL-2210 - Computation of Penalties for Individuals
- Schedule K-1-T - Beneficiaries Share of Income and Deductions
- Schedule K-1-P - Partners or Shareholders Share of Income, Deductions, Credits, and Recapture
- IL-505-I Automatic Extension Payment for Individuals
- IL-1310 Statement of Person Claiming Refund Due a Deceased Taxpayer