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      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.



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  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
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-by-Step Instructions

                                                                            Line B 
Step 1       Personal Information                                           Filing status
                                                                            In general, you should use the same filing status as on your federal 
Line A                                                                      return. However, 
Name, year of birth, Social Security number, mailing                        if you file a federal return as a “Surviving Spouse,” choose
address, and email address                                                    “Widowed” for your filing status.
Print your full name, year of birth (YYYY), Social Security number          if you file a joint federal return and you are an injured spouse
(SSN), address, and email address. If you are married and filing              (your spouse owes a liability, for which you are not
a joint return, print both names, years of birth, and SSNs as they            responsible, to a government agency), you should file separate
appear on your federal return. If you are married and filing separate         Illinois returns using the “married filing separately” filing status.
returns, print your full name and SSN and your spouse’s full name             Do not recalculate any items on your federal return. Instead,
and SSN if you have it. Also include the Illinois county you lived in as      you must divide each item of income and deduction shown on
of 12/31/2023. If you were an Illinois resident during any part of the        your joint federal return between your separate Illinois returns
year but are no longer living in Illinois, enter the county name you          following the Allocation Worksheet on Page 17.
lived in while an Illinois resident. If you did not live in Illinois during   You may choose to file separately as an injured spouse only until
the tax year, leave the county name blank.                                    the extended due date of the return, and once you choose a
Note: If you do not qualify for a SSN and were issued an Individual           filing status, the decision is irrevocable for the tax year.
Taxpayer Identification Number (ITIN) by the IRS, enter your ITIN.            Note: If you choose to file a joint Illinois return, we may take the
                                                                              entire refund to pay your spouse’s liability.
Note: Do not redact your SSN as it can cause processing delays.
                                                                            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
 Filing a decedent’s return                                                   “married filing separately.” Do not recalculate any items on your
  When you are filing a joint return as a surviving spouse                    federal return. Instead, you must divide each item of income
    print your name and your spouse’s name on the                           and deduction shown on your joint federal return between your
      appropriate lines.                                                      separate Illinois returns following the Allocation Worksheet on
    write “deceased” and the date of death above your                       Page 17.
      spouse’s name.
                                                                              If you choose to file a joint Illinois return, you must treat both
    sign your name in the area provided for your signature,
                                                                              your spouse and yourself as residents. This election is
      and write “filing as surviving spouse” in place of the
                                                                              irrevocable for the tax year. You may be allowed a credit
      decedent’s signature.
                                                                              for income tax paid to another state on Schedule CR, Credit
  If you, as the surviving spouse, are due a refund, the refund               for Tax Paid to Other States. For more information, see the
  will be issued directly to you. You are not required to complete            Schedule CR Instructions.
  Form IL-1310, Statement of Person Claiming Refund Due a    
  Deceased Taxpayer.
                                                                            Line C 
  When you are filing a return on behalf of a single deceased               Dependent status
  taxpayer                                                                  If someone else can claim you, or your spouse if you are married and 
    print the name of the taxpayer on the appropriate line.               filing a joint return, as a dependent, check the corresponding box.
    write “deceased” and the date of death above the
      decedent’s name.
    write “in care of,” and the executor’s name and address.              Line D 
  A personal representative, such as an executor or administrator,          Resident status
  must sign and date the return. The representative’s title and             If you are filing your return as a nonresident of Illinois, check the 
  telephone number must be provided.                                        Nonresident box. If you are filing your return as a part-year resident 
  Attach: If you are filing a return on behalf of a single deceased         of Illinois, check the Part-year resident box. Be sure to complete and 
  taxpayer and a refund is due, attach Form IL-1310, Statement of           attach Schedule NR to your IL-1040. 
  Person Claiming Refund Due a Deceased Taxpayer.                           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.

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                                                                                                                     Lines 1-9

                  Income                                              Line 3 
Step 2
                                                                      Other additions
                                                                      Complete Schedule M if you have any of the following items: 
Line 1 
Adjusted gross income                                                 your child’s federally tax-exempt interest and dividend income as
                                                                        reported on federal Form 8814
Enter the adjusted gross income from your federal return. If you 
are not required to file a federal income tax return, use a federal   a distributive share of additions you received from a partnership,
Form 1040 as a worksheet to determine your adjusted gross income.       S corporation, trust, or estate
                                                                      Lloyd’s plan of operation loss, if reported on your behalf on Form
 Net operating loss (NOL)                                               IL-1065, and included in your adjusted gross income
  If you have a federal NOL this year, you may enter a                earnings distributed from IRC Section 529 college savings
  negative amount on Line 1. However, you must reduce the               and tuition programs and ABLE plans if these earnings are not
  amount you enter on your 2023 Form IL-1040, Line 1, by any            included in your adjusted gross income, Line 1
  NOL that you carry back to prior years.                             an addition amount calculated on Form IL-4562, Special
  If you deducted an NOL carryforward on your federal return            Depreciation
  for this year and some of that NOL remains available to carry       business expense recapture (nonresidents only)
  forward to next year, your loss is limited to the amount used       recapture of deductions for contributions to Illinois college
  in this tax year to reduce your federal taxable income. Any           savings plans and ABLE plans transferred to an out-of-state plan
  amounts carried forward to future years should not be used to       credit received on Schedule 1299-C for student-assistance
  reduce IL-1040, Line 1. Illinois does not allow you to deduct the     contributions made as an employer on behalf of your employees
  same NOL twice.                                                     deductions claimed in prior years for college savings plan and
                                                                        ABLE plan contributions if you made a nonqualified withdrawal
Line 2                                                                  this tax year
Federally tax-exempt income                                           any other amounts that you are required to add to your federal
Enter the amount of federally tax-exempt interest and dividend          adjusted gross income
income reported on federal Form 1040, U.S. Individual Income Tax      For more information, see the Schedule M Instructions. 
Return, Line 2a.                                                              Schedule M and any required supporting documents.
                                                                      Attach: 
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.

                                                                      should not be included on Line 5.  For more information, see the 
                                                                      Schedule M Instructions. See Publication 120 for detailed information 
Step 3            Base Income                                         about what retirement income you may subtract. 
                                                                      Attach: Federal Form 1040 or 1040-SR, Page 1 and Schedule 1, and 
Line 5                                                                any W-2 and 1099 forms. If your retirement income is not reported on 
Social Security benefits and certain retirement plans                 your federal Form 1040 or 1040-SR, Lines 4b, 5b, or 6b, or shown on 
Enter the amount of federally taxed Social Security and retirement    your W-2 and 1099 forms, see Publication 120 for a list of any additional 
income included in your adjusted gross income on Form IL-1040,        required attachments. 
Line 1 that you received from
qualified employee benefit plans (including railroad retirement     Line 6 
  and 401(K) plans) and Individual Retirement Accounts or self-       Illinois Income Tax overpayment
  employed retirement plans reported on federal Form 1040 or          Enter the total amount of any Illinois Income Tax overpayment 
  1040-SR, Line 4b and 5b.                                            (including any amount that was credited to another tax liability) and 
Social Security and railroad retirement benefits reported on        2022 Illinois income tax or property tax rebate that you received in 
  federal Form 1040 or 1040-SR, Line 6b.                              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 
government retirement and government disability plans
                                                                      on this line.  
  and group term life insurance premiums paid by a qualified
  retirement plan reported as wages on your federal Form 1040
                                                                      Line 7 
  or 1040-SR, Line 1z.
                                                                      Other subtractions
state or local government deferred compensation plans               You may be entitled to subtract other items from your income. See 
  reported on federal Form 1040 or 1040-SR, Line 1z and 5b.
                                                                      the instructions for Schedule M to see if you are eligible for other 
certain capital gains on employer securities reported on federal    subtractions. 
  Form 1040 or 1040-SR, Line 7.
                                                                      Attach: Schedule M and any required supporting documents.
certain retirement payments made directly to retired
  partners reported on federal Form 1040 or 1040-SR, Schedule
                                                                      Line 9 
  1, Line 5.
                                                                      Base income 
Note: Your beneficiary share of payments from certain retirement      This line may not be less than zero. If the result is a negative 
plans and retirement payments to retired partners reported on         number, enter “zero.” 
Schedule K-1-T, Beneficiary’s Share of Income and Deductions, 
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Lines 10-13

                                                                        Line 10b  
Step 4
                Exemptions                                              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 
Line 10                                                                 $1,000 and enter the amount on Line 10b.
Illinois exemption allowance 
See Income Exceptions in the box below.                                 Line 10c  
                                                                        If you (or your spouse if married filing jointly) were legally blind, 
Line 10a                                                                check the appropriate box(es). Multiply the number of boxes checked 
See chart to figure your exemption amount for this line.                by $1,000 and enter the amount on Line 10c.
Filing Status   Did you            Base         Exemption 
                                                                        Line 10d  
                check either  income from  Amount - 
                                                                        If you are claiming dependents, complete Schedule IL-E/EIC, and 
                box on Step  Line 9 or          enter this              enter the amount from Step 2, Line 1, on Line 10d. 
                1, Line C?         Schedule     amount on 
                                   NR, Line 46  Step 4, Line            Attach: Schedule IL-E/EIC. 
                                                10a:

  Single*               No         **any amount          $2,425         **Income Exceptions
  Single*               Yes        $2,425 or             $2,425         If your federal filing status is married filing jointly and your federal 
                                     below                              AGI is greater than $500,000, you are not entitled to an exemption 
                                                                        allowance on Line 10.  Enter “zero” on Line 10.  
  Single*               Yes        $2,426 or             $0
                                     greater
                                                                        If your federal filing status is single, head of household, married 
Married filing          No         **any amount          $4,850         filing separately, or widowed and your federal AGI is greater than 
  jointly                                                               $250,000, you are not entitled to an exemption allowance on Line 10.  
Married filing  Yes - only         $2,425 or             $4,850         Enter “zero” on Line 10.
  jointly               one          below
Married filing  Yes - only         $2,426 or             $2,425
  jointly               one          greater
Married filing  Yes - both         $4,850 or             $4,850
  jointly                            below
Married filing  Yes - both         $4,851 or             $0
  jointly                            greater
*Single filing status includes Head of Household, Widowed, and
Married filing separately.
**See Income Exceptions.

Step 5          Net Income and Tax                                      Line 12 
                                                                        Tax amount
Line 11 
                                                                        Illinois residents: Follow the instructions on the form.
Illinois residents only – Net income                                    Nonresidents and part-year residents only: Enter your tax from 
This line may not be less than zero. If the result is a negative        Schedule NR, Line 52. 
number, enter zero “0.”                                                 Attach: Schedule NR. 
Nonresidents and part-year residents only – Net income
                                                                        Line 13 
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  Recapture of investment tax credits
a negative number, enter zero “0.”                                      If you claimed an investment credit in a previous year, and the 
Note: Be sure to check the box in Step 1, Line D, to identify whether   property considered in the computation of that investment credit was 
you were a nonresident or a part-year resident of Illinois during 2023. disqualified within 48 months after being placed in service, or if you 
                                                                        are required to recapture an additional income tax credit claimed in 
Attach: Schedule NR.                                                    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
                                                                           Income Exceptions for the property tax and K-12 
                   Tax After Nonrefundable  
Step 6                                                                    education expense credit
                   Credits                                                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 
                 Form IL‑1040, Line 15 + Line 16 + Line 17                or a K-12 education expense credit.
                   cannot be greater than Line 14.
                                                                          If your federal filing status is single, head of household, married 
Line 15                                                                   filing separately, or widowed and your federal AGI is greater than 
Income tax paid to another state  Illinois residents and                 $250,000, you are not entitled to a property tax credit or a K-12 
                                                                          education expense credit. 
part-year residents only
If you were taxed by another state on income you received while you       Note: These exceptions do not apply to the Volunteer Emergency 
were an Illinois resident, you may be entitled to this credit. See the    Worker Credit
Schedule CR Instructions and Publication 111, Illinois Schedule CR 
for Individuals, to see if you are eligible to take this credit.          Attach: Schedule ICR and any required supporting documents.

Attach: Schedule CR, Pages 1 through 3.                                   Line 17 
                                                                          Credit from Schedule 1299-C
Line 16                                                                   You may be entitled to credits from Schedule 1299-C. See the 
Property tax, K-12 education expense, and Volunteer                       instructions for Schedule 1299-C and Schedule 1299-I to determine if 
Emergency Worker credits                                                  you are eligible for these credits. 
You may be entitled to credit for property tax and K-12 education         Attach: Schedule 1299-C and any required supporting documents.
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. 

Step 7           Other Taxes                                              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,
Line 20                                                                   you used or consumed these items in Illinois, and
Household employment tax                                                  when you purchased the items you either 
Enter the amount of Illinois Income Tax you withheld from a                     did not pay any sales tax to the seller, or 
household employee. See Publication 121, Illinois Income Tax                    paid sales tax at less than Illinois’ Use Tax rates of 6.25 percent  
Withholding for Household Employees, for details on how to figure             for general merchandise and 1 percent for food and drugs.
the amount to withhold and report.                                        For example, if you purchased 
Note: Do not report household employee withholding here if you            a computer over the internet for use in Illinois and paid no sales 
have already reported or paid this amount using Form IL-941, Illinois       tax, you owe 6.25 percent Illinois Use Tax. 
Withholding Income Tax Return.                                            jewelry while vacationing in Georgia upon which you paid 4 
                                                                            percent sales tax and which you brought back to Illinois, you will 
Line 21                                                                     owe Illinois Use Tax on the 2.25 percent  difference in tax rates.
Use tax                                                                   cheese by mail order from a company in Wisconsin and paid no 
Enter the amount of Illinois Use Tax you owe. Use the Use Tax (UT)          sales tax, you owe 1 percent Illinois Use Tax. 
Worksheet or Use Tax (UT) Table to determine your use tax. You            How do I determine the Illinois Use Tax I owe?
must make an entry on Line 21 (enter “zero” if you are not paying         To determine the Illinois Use Tax you owe, check your records to see 
use tax on Form IL-1040).                                                 if you were charged tax on internet, mail order, or other out-of-state 
Note: If you owe more than $600 in use tax ($1,200 for married filing     purchases and use the UT Worksheet to calculate your tax. 
jointly taxpayers), you must file Form ST-44, Illinois Use Tax Return.    If your records are incomplete and you had 
Note: You cannot change the amount of Illinois Use Tax you enter on       major purchases, add the actual cost of your major purchases to 
Form IL-1040 by filing a Form IL-1040-X.                                    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 
Note: Do not report Illinois Use Tax here if you have already reported      calculate the use tax you owe.  
or paid this amount using Form ST-44.
                                                                          no major purchases, use the UT Table to help you estimate the 
What is Illinois Use Tax?                                                   use tax you owe.
Illinois Use Tax is a form of sales tax that you, as the purchaser, owe   Enter the Illinois Use Tax from the UT Worksheet or UT Table on 
on items that you buy for use in Illinois. If the seller does not collect Form IL-1040, Line 21.
this tax from you, you must pay the tax to the Illinois Department of     Note: If we find that you owe additional tax, we may assess the 
Revenue (IDOR). The most common purchases on which the seller             additional tax plus applicable penalties and interest. We conduct 
does not collect Illinois Use Tax are those made through the internet,    routine audits based on information received from third parties, 
from a mail order catalog, or when traveling outside Illinois.            including the U.S. Customs Service and other states.

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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     Multiply Line 1a by 6.25% (.0625). Round the result to whole dollars.                                      1b  .00
 2a     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                    .00
2b      Multiply Line 2a by 1% (.01). Round the result to whole dollars.                                           2b  .00
  3     Add Lines 1b and 2b. This is your use tax on purchases.                                                    3   .00
  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.                                                                     4   .00
  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”).
                                                                                                                   5   .00
 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                                Multiply AGI by      
                                                                                   0.05% (0.0005)

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                                                                                                                      Line 22
Line 22                                                                    What is the Sale of Assets by Gaming Licensees surcharge?
Compassionate Use of Medical Cannabis Program Act                          For each taxable year beginning in 2019 through 2027, the amount 
and sale of assets by gaming licensee surcharges                           of the surcharge is equal to the amount of federal income tax liability 
Compassionate Use of Medical Cannabis Program Act                          attributable to those sales and exchanges.
Definitions                                                                To whom does the Sale of Assets by Gaming Licensees 
                                                                           surcharge apply?
Organization registrant means a corporation, partnership, trust, 
limited liability company (LLC), or other organization, that holds         The surcharge is imposed on any taxpayer who incurs a federal 
either a medical cannabis cultivation center registration issued by the    income tax liability on the income realized on a “transaction subject 
Illinois Department of Agriculture or a medical cannabis dispensary        to the surcharge,” including individuals and other taxpayers who 
registration issued by the Illinois Department of Financial and            are not themselves the “organization licensee” that engaged in the 
Professional Regulation.                                                   transaction.
                                                                           The surcharge imposed shall not apply if 
Transactions subject to the surcharge means sales and 
exchanges of                                                               the organization gaming license, organization license, or 
                                                                             racetrack property is transferred as a result of any of the 
  capital assets,                                                          following:
  depreciable business property,
  real property used in the trade or business, and                         bankruptcy, a receivership, or a debt adjustment initiated by 
  Section 197 intangibles                                                    or against the initial licensee or the substantial owners of 
                                                                               the initial licensee;
of an organization registrant.
                                                                             cancellation, revocation, or termination of any such license 
What is the Compassionate Use of Medical Cannabis Program                      by the Illinois Gaming Board or the Illinois Racing Board;
Act surcharge?
                                                                             a determination by the Illinois Gaming Board that transfer of 
For each taxable year beginning or ending during the Compassionate             the license is in the best interests of Illinois gaming;
Use of Medical Cannabis Program, a surcharge is imposed on all 
                                                                             the death of an owner of the equity interest in a licensee;
taxpayers on income arising from the transactions subject to the 
surcharge of an organization registrant under the Compassionate              the acquisition of a controlling interest in the stock or 
Use of Medical Cannabis Program Act.                                           substantially all of the assets of a publicly traded company;
The amount of the surcharge is equal to the amount of federal                a transfer by a parent company to a wholly owned 
income tax liability for the taxable year attributable to the transactions     subsidiary; or 
subject to the surcharge.                                                    the transfer or sale to or by one person to another person 
To whom does the surcharge apply?                                              where both persons were initial owners of the license when 
                                                                               the license was issued; or
The surcharge is imposed on any taxpayer who incurs a federal 
income tax liability on the income realized on a “transaction subject      the controlling interest in the organization gaming license, 
to the surcharge,” including individuals and other taxpayers who             organization license, or racetrack property is transferred in a 
are not themselves the “organization registrant” that engaged in the         transaction to lineal descendants in which no gain or loss is 
transaction.                                                                 recognized or as a result of a transaction in accordance with 
                                                                             Section 351 of the Internal Revenue Code in which no gain or 
A line has been included on Schedule K-1-P, Partner’s or 
                                                                             loss is recognized; or 
Shareholder’s Share of Income, Deductions, Credits, and Recapture,  
and Schedule K-1-T, Beneficiary’s Share of Income and Deductions,          live horse racing was not conducted in 2010 at a racetrack 
to identify the amount of federal income attributable to transactions        located within 3 miles of the Mississippi River under a license 
subject to the surcharge that was passed through to you on federal           issued pursuant to the Illinois Horse Racing Act of 1975.
Schedule K-1.                                                              The transfer of an organization gaming license, organization license, 
                                                                           or racetrack property by a person other than the initial licensee to 
Sale of Assets by Gaming Licensees                                         receive the organization gaming license is not subject to a surcharge. 
Definitions                                                                A line has been included on Schedule K-1-P, Partner’s or 
Gaming licenseemeans an organization licensee under the Illinois           Shareholder’s Share of Income, Deductions, Credits, and Recapture,  
Horse Racing Act of 1975 and/or an organization gaming licensee            and Schedule K-1-T, Beneficiary’s Share of Income and Deductions, 
under the Illinois Gambling Act.                                           to identify the amount of federal income attributable to transactions 
Transactions subject to the surcharge means income arising from            subject to the surcharge that was passed through to you on federal 
sales and exchanges of                                                     Schedule K-1.
  capital assets,                                                        How do I figure the surcharge?
  depreciable business property,                                         If either surcharge applies to you, complete the Surcharge 
  real property used in the trade or business, and                       Worksheet.
  Section 197 intangibles 
of a gaming licensee.

                                                     Surcharge Worksheet 
  1  Enter your federal income tax liability for the taxable year.                                             1 _________________ 
  2  Enter your federal income tax liability for the taxable year computed as if transactions subject to the
     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 _________________ 
   
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Lines 25‑32

                    Payments and 
Step 8                                                                  Step 9  Total
                    Refundable Credit

Line 25                                                                 Line 31 
Illinois Income Tax withheld
If Illinois income tax was withheld from your income for 2023, see the  If Line 30 is greater than Line 24, subtract Line 24 from Line 30. 
instructions for Schedule IL-WIT.
Attach: Schedule IL-WIT and all your Forms W-2 and 1099 showing         Line 32 
Illinois income and withholding.   
                                                                        If Line 24 is greater than Line 30, subtract Line 30 from Line 24. 
Line 26 
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. 

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                                                                                                              Lines 33-34
                                                                           payments from the sale of farmland and farm equipment, nor 
                 Underpayment of                                           does it include income received by a custom grain harvester 
 Step 10
                                                                           who performs grain harvesting and hauling services on farms 
                 Estimated Tax Penalty                                     he or she does not own, rent, or lease. It also does not include 
                                                                           the wages of a farm employee or cash rent.
                 and Donations

Note: Only complete this step for late-payment penalty for              Line 33b 
underpayment of estimated tax or to make a voluntary charitable         Nursing home residents
donation.                                                               Check the box if you or your spouse are 65 years of age or older and 
                                                                        permanently living in a nursing home. 
Line 33 
Late-payment penalty for underpayment of estimated tax
                                                                        Line 33c 
If you                                                                  Annualized income
 have a tax liability greater than $1,000 after subtracting your      Check the box if you annualized your income on  Form IL-2210, Step 6.
   withholding, pass-through withholding payments, and credits, or
                                                                        Attach: Form IL-2210.
 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.        Line 33d 
   See Form IL-2210 for details.                                        Previous year Form IL-1040 not required
                                                                        Check the box if you were not required to file a Form IL-1040 in the
Note: If you are 65 years of age or older and you permanently live      previous tax year.
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          Line 34                                                              
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              Donations
year.                                                                   You may contribute to one or more charitable contribution funds. 
Note: If you owe this penalty, you should consider increasing your      Contributions to the funds may be in any amount of $1 or more and 
withholding or the amount of your estimated tax payments. For more      will decrease your refund or increase your balance due. 
information, see the Form IL-1040-ES Instructions and Form IL-W-4, 
Employee’s Illinois Withholding Allowance Certificate.                  Note: You cannot change your contributions to these funds on an 
                                                                        amended return.
                                                                        Attach: Schedule G.
   Let us figure your penalty and bill you
       Figuring your own penalty can be difficult. We encourage         Line 35 
       you to file your Form IL-1040 and pay the tax you owe            Add Lines 33 and 34.
       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. 

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



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Lines 37-39  

                                                                                      For a savings account, you must contact your financial  
 Step 11       Refund or amount you owe                                            institution for your account number. 
                                                                                Do not take your account and routing numbers from    
Line 36                                                                         your checking or savings account deposit slip or include  
Overpayment                                                                     your check number. Include hyphens,     but omit spaces and  
If you have an amount on Line 31 and this amount is greater than                special symbols. You may have unused boxes. 
Line 35, subtract Line 35 from Line 31.  If the amount on Line 31 is       Note: Some financial institutions may not allow a refund         
less than the amount on Line 35, leave this Line blank. If you would       to be deposited into an account if the names on the account    
like to receive your overpayment as a refund, complete Lines 37 and        are not the same names that appear on the refund. If your        
38. If you would like to have your overpayment credited to your future     financial institution does not honor your request for direct     
Illinois individual income taxes, complete Line 39. Note: You can split    deposit, we will send you a check instead.
your overpayment to receive part as a refund and part as a credit          Note: We do not support international ACH transactions. We will only 
carry forward. Enter the amount of each on the corresponding lines         deposit refunds into accounts located within the United States. If your 
and make sure the total of Lines 37 and 39 are equal to Line 36.           financial institution is located outside the United States, we will send 
                                                                           you a check instead of depositing your refund into your account.
Line 37 
Refund                                                                     Direct deposit into “Bright Start” or “Bright       
We will not refund any amount less than $1. We also will reduce            Directions”
any overpayment by the amount of any outstanding tax, penalties,              If you choose to deposit your refund into your “Bright Start”  
and interest you owe and by amounts you owe to other agencies or              or “Bright Directions” College Savings Pool account, follow the  
governments, if those debts have been certified to us.                        instructions below.  
                                                                              For “Bright Start” you must,
Line 38                                                                            enter “101000695” as the routing number.
Choose your refund method                                                          check the “Savings” box.
Check the box next to the method by which you would like to receive                enter “1111514” plus your ten digit “Bright Start” account 
your refund. You may only check one box.                                             number. 
Note: If this is the first year you are filing a Form IL-1040, your refund    For “Bright Directions” you must,
will be issued as a paper check.                                                   enter “104910795” as the routing number.
Direct Deposit                                                                     check the “Savings” box.
If you use direct deposit, you will get your refund faster. You must               enter “529” plus your nine digit “Bright Directions” account 
enter your routing number, account number, and select either                         number. 
checking or savings.
                                                                           Paper Check
   Direct deposit   into checking or savings                               If you choose to receive a paper check, your check will be mailed to 
   If you choose to deposit your refund directly into your checking        the address entered on your return.
   or savings account, you must 
     enter your routing number.
                                                                           Line 39 
           For a checking account, your routing number must be             Amount of overpayment to be credited forward
        nine digits and the first two digits must be 01 through            Subtract Line 37 from Line 36. This is the amount of overpayment 
        12 or 21 through 32.                                               you elect to be applied against your estimated tax obligation. 
        The sample check below has an example of a routing  
        number.                                                            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 
           For a savings account, you must contact your financial          is reduced, you may owe a late-payment penalty for underpayment 
        institution for your routing number. 
                                                                           of estimated tax. For more information, see Form IL-1040-ES.
     check the appropriate box to indicate that you want your  
      refund deposited into your checking or savings account.              To which tax period will my credit apply?
    enter your account number.                                           We will apply your credit to the tax period for which estimated 
                                                                           payments currently are due based on the date you file this 2023 
           For a checking account, your account number may be up           return.  
        to 17 digits. 
                                                                           Example 1: You file your 2023 calendar year return on 
        The sample check below has an example of an account                October 6, 2024, which is before the last estimated tax due date for 
        number.                                                            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.

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                                                                                                                           Lines 39-40  

With what date will my credit apply against my estimated                        Line 40 
tax?                                                                            Amount you owe  
If your 2023 return was filed                                                   If you owe less than $1, you do not have to pay, but you still must file 
on or before the extended due date of your return                             your tax return. 
  (October 15, 2024, for calendar year filers), your credit is 
  considered to be paid on the original due date of your 2023                   Your tax payment is due on or before April 15, 2024.
  return (April 15, 2024, for calendar year filers).                                Payment options - scan this QR code for electronic  
      Example 1: You file your 2023 calendar year return on                         payment options.
      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.                                                               You may pay by
  However, if all or a portion of your overpayment results from                     electronic payment. To have your payment electronically  
  payments made after the original due date of your 2023 return,                         taken from your checking or savings account,
  that portion of your credit is considered to be paid on the date 
  you made the payment.                                                                    visit mytax.illinois.gov, or 
      Example 2: You file your 2023 calendar year return on                                ask your tax professional. 
          or before the extended due date of your return requesting                    You need the same information that is required for direct  
      $500 be applied against estimated tax. Your overpayment                          deposit (see the instructions for Line 38) plus your IL-PIN  
      includes payments of $400 you made before the original                           (Illinois Personal Identification Number). 
      due date of your return, and a $100 payment you made on                          Warning: Many credit unions will not allow an            
      June 1, 2024. Your credit of $400 will be considered to be                       electronic debit from a savings account. Please check  
      paid on April 15, 2024. The remaining $100 credit will be                        with your financial institution.
      considered to be paid on June 1, 2024. 
after the extended due date of your return, your credit is                            Note: We do not support international ACH transactions.  
  considered to be paid on the date you filed the return on which                       We will only debit your account if your financial institution 
  you made the election.                                                                is located within the United States. If your financial 
      Example 3: You file your 2023 calendar year                                       institution is located outside the United States, you must 
      return on December 1, 2024, requesting $500 be applied                            choose another payment option. 
      against estimated tax. Your credit of $500 will be considered                credit card. Use your MasterCard, Discover, American 
      to be paid on December 1, 2024, because you filed your                            Express, or Visa. The credit card service provider will 
      return after the extended due date of your 2023 calendar                          assess a convenience fee. Have your credit card ready 
      year return.                                                                      and visit our website, or call one of the following:  
May I apply my credit to a different tax period?                                            ACI Payments, Inc. (formerly know as Official 
Yes. If you wish to apply your credit to a tax period other than the one                Payments Corporation) at 1 833 747-1434.  
described above, you must submit a separate request in writing to:                          payILtax at 1 888 9-PAY-ILS                         
                                                                                          (1 888 972-9457).
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19023                                                                                Link2Gov/FIS at 1 877 578-2937.
SPRINGFIELD IL 62794-9023                                                                   In person at any IDOR Regional office.
Note: You must submit your request to the address above at the time                check or money order. Make the check or money order  
you file your return.                                                                   payable to “Illinois Department of Revenue” (not IRS).  
Your request must include                                                               Write the taxpayer’s Social Security number, the spouse’s  
your name,                                                                            Social Security number if filing jointly, and the tax year in 
your SSN,                                                                             the lower left corner of the payment.   
the tax period of the return creating the overpayment, and                            Payments must be U.S. negotiable currency, expressed in 
the tax period you wish to have the credit apply.                                     U.S. dollars, and drawn on a U.S. bank. 
If your request does not contain this information, your election will be           cash. Pay by cash at the Springfield or Chicago IDOR 
considered invalid and we will not apply your credit as you requested.                  office.
If you submit a valid request, we will apply your credit as you requested               Attach: Staple your check or money order and Form 
and notify you. Once made, your election to change the tax period to                    IL-1040-V, Payment Voucher for Individual Income Tax, to 
which your credit will apply is irrevocable.                                            the front of your paper Form IL-1040.
Note: You may only apply your credit to tax periods occurring after the           Late filing or late payment 
period of the return creating the overpayment. If you request to apply               If you do not file or pay your tax on time, you may        
more credit than our records show you have available, we will apply the              owe penalties and interest. We will send you a bill.
maximum amount available and notify you of the difference.                           If you prefer to figure the penalties yourself, complete   
                                                                                     Form IL-2210. 

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Line 41  

                    Health Insurance 
Step 12
                    Checkbox and

                    Signature 

Line 41 
If you check this box, you are authorizing IDOR to provide               Paid preparer
you with health insurance eligibility information and to                 If you pay someone to prepare your return, the paid preparer must 
share your contact and income information with the State                 also sign and date your return, provide a phone number, and enter 
health benefits exchange.                                                their Preparer Tax Identification Number (PTIN) issued by the IRS.  
                                                                         Check the box if the paid preparer is self-employed.  If the paid 
Note: If you checked this box on your prior year Form 
                                                                         preparer is employed with a professional tax preparation firm, the 
IL-1040, you do not need to check it again.  The same                    paid preparer also must provide the name, the Federal Employer 
information as what was provided previously will be sent                 Identification Number (FEIN), the address, and phone number of the 
again.                                                                   firm.  
Per P.A. 102-0799, IDOR will share your contact and income  
information with the Department of Healthcare and Family Services        Third party designee (optional) 
(DHFS) and the Department of Insurance (DoI) in order to provide 
                                                                         If you want to allow another person to discuss this return and any 
information to you about your eligibility for health insurance benefits. 
                                                                         previous return that affects the liability reported on this return with us, 
The information provided to you will also include health insurance 
                                                                         check the box and print the designee’s name and telephone number. 
enrollment options. 
                                                                         The authorization will allow your designee to answer any questions 
The information shared with the other state agencies shall be kept       that arise during the processing of your return, call us with questions 
confidential and used only in determining your eligibility for these     about your return, and receive or respond to notices we send. You 
benefits.                                                                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

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

Column      A:   Enter the amounts from your joint federal return.                    Column A                Column B            Column C
Column      B:   Enter the primary taxpayer’s portion of the amount from Column     A.Your joint          Primary’s portion      Spouse’s portion
Column      C:   Enter the spouse’s portion of the amount from Column A.           federal return          of Column A            of 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 
    fee-basis government officials (federal Form 1040 or 1040-SR, 
     Schedule 1, Line 12)                                                     17                                            
18   Health savings account deduction (federal Form 1040 or 1040-SR, 
     Schedule 1, Line 13)                                                     18                                            
19   Moving expenses for members of the Armed Forces (federal 
    Form 1040 or 1040-SR, Schedule 1, Line 14)                                19                                            
20   Deductible part of self-employment tax 
    (federal Form 1040 or 1040-SR, Schedule 1, Line 15)                       20                                            
21   Self-employed SEP, SIMPLE, and qualified plans 
    (federal Form 1040 or 1040-SR, Schedule 1, Line 16)                       21                                            
22   Self-employed health insurance deduction 
    (federal Form 1040 or 1040-SR, Schedule 1, Line 17)                       22                                            
  23 Penalty on early withdrawal of savings (federal Form 1040 
     or 1040-SR, Schedule 1, Line 18)                                         23                                            
24 Alimony paid (federal Form 1040 or 1040-SR, Schedule 1, Line 19a)  24                                                    
25 IRA deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 20)  25                                                    
26 Student loan interest deduction (federal Form 1040 or 1040-SR,
     Schedule 1, Line 21)                                                     26                                            
27 RESERVED                                                                   27                                            
28 Archer MSA deduction (federal Form 1040 or 1040-SR, 
    Schedule 1, Line 23)                                                      28                                            
29 Other Adjustments (federal Form 1040 or 1040-SR, 
    Schedule 1, Line 25)                                                      29                                            
30 Adjusted gross income (federal Form 1040 or 1040-SR, Line 11)              30                                            

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                                                          Where the Fiscal Year 2023 Dollar Came From
                       General Funds Revenues
                                                                      General Funds revenues totaled $53.134 billion in fiscal year 2023. 
                       Public Utility 
   Lottery/Riverboat         Taxes    Miscellaneous                   The largest source of revenue to the General Funds was the personal 
   transfers                 1.4%     9.8%          Individual Income income tax with receipts of $23.750 billion, accounting for 44.7% of total 
   1.7%                                             Taxes             revenues. Sales taxes were the second-largest source of revenue with 
   Corporate                                        44.7%
   Income Taxes                                                       $10.451 billion, or 19.7% of total revenues. Other major sources included 
   11.0%                                                              federal revenues of $6.229 billion, or 11.7%; corporate income taxes of 
   Federal                                                            $5.828 billion, or 11.0%; lottery and riverboat transfers of $883 million, or 
   Revenues
   11.7%                                                              1.7%; and public utility taxes of $751 million, or 1.4%.  All other sources 
                                                                      of revenue, including insurance, cigarette, inheritance and liquor taxes, 
                                                                      cannabis regulation transfers, and other miscellaneous sources totaled 
                                                                      $5.242 billion for fiscal year 2023, accounting for 9.8% of total revenues.
   Sales Taxes
   19.7%

How the Fiscal Year 2023 Dollar Was Spent
                                                                                         General Funds Expenditures
In fiscal year 2023, expenditures from the General Funds totaled $50.837                               By Function
billion, which is $2.297 billion less than revenues received for the fiscal 
year. Education encompassed the largest portion of the General Funds              Health and 
                                                                                  Social                               Education
budget with fiscal year 2023 spending of $20.235 billion, or 39.8% of total       Services                             39.8%
expenditures, including $16.066 billion for elementary and secondary              33.1%
education (includes teacher retirement contributions) and $4.169 billion 
for higher education (includes retirement contributions). Health and Social 
Services expenditures (including spending for medical assistance, children 
and family services, the operation of mental health and developmentally           Transfers Out
disabled facilities and other related services) totaled $16.835 billion in fiscal 8.2%
year 2023, accounting for 33.1% of total General Funds expenditures. 
Transfers-out of $4.196 billion from the General Funds primarily supported            Public Protection                All Other
                                                                                               and           General   4.2%
debt service payments on bonds issued. Expenditures of $3.008 billion for                      Justice       Government
Public Protection and Justice included funding for the operation of prisons,                   5.9%          8.8%
courts and law enforcement. Other spending included $4.469 billion for 
General Government, and $2.148 billion for environmental assistance and 
employment and economic development.

                                                    How the Fiscal Year 2023 Lottery Dollar Was Spent
                       Lottery Expenditures
                                   Capital                            According to Illinois Office of Comptroller records, Illinois lottery 
           Operational             Projects                           revenues deposited into the State Treasury totaled $2.322 billion in 
                       Expenses       Fund 
                       13.2%          6.1%                            fiscal year 2023. Of this total, $2.314 billion was deposited into the State 
                                                                      Lottery Fund while $8 million from special instant games was deposited 
                                                                      into nine separate funds. Total Illinois State Lottery Fund expenditures 
                                                                      of $2.263 billion in fiscal year 2023 included $1.099 billion, or 48.6%, for 
                                                    Education         prizes; $726 million, or 32.1%, in transfers to the Common School Fund 
                                                    32.1%
                                                                      for education; $138 million, or 6.1%, in transfers to the Capital Projects 
                                                                      Fund; and $300 million, or 13.2%, for operational expenses of the 
   Prizes
   48.6%                                                              lottery, the largest component of which was $148 million for expenses of 
                                                                      developing and promoting lottery games.

   For more information on how your money is being spent, call 217 782-6000 or 312 814-2451, or visit illinoiscomptroller.gov.

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                                                                    For Tax Assistance

 Visit our website for faster, easier service - 24 hours a day, 7 days a week.  

    Learn about our electronic filing and payment options and get your IL‑PIN 
    Get your 1099-G amount
    Check your estimated payments
    Check your refund status
    Get information about a notice or a bill
    Get answers to frequently asked questions 
    Find a tax professional in your area
    Change your address
    Get information about Illinois Use Tax and Illinois Cigarette Use Tax you may owe 

Phone — Call 1 800 732-8866 or 217 782-3336 
    to speak with our staff . . .  Business hours:                             8:00 a.m. to 5:00 p.m. Monday through Friday
    Extended telephone hours for the 2023 filing season: 
     Friday, April 12, 2024                                        8:00 AM - 7:00 PM
     Monday, April 15, 2024                                        7:30 AM - 7:00 PM
    for automated tax assistance . . .  24 hours a day, 7 days a week
The number for our TTY is 1 800 544‑5304.

 Walk-in —               Business hours for the Springfield office are 8:00 a.m. to 5:00 p.m. Monday through Friday.
                                                   Springfield, IL  Willard Ice Building 1 800 732-8866  or  217 782-3336
                                                   101 West Jefferson Street  62702

                                           Business hours for the following are 8:30 a.m. to 5:00 p.m. Monday through Friday. 
                                                   Chicago  1 800 732-8866  
                                                   555 West Monroe Street  Suite 1100       60661 
        Des Plaines   Suburban North Regional Building  1 800 732-8866                    Fairview Heights  1 800 732-8866  
        9511 West Harrison Street  60016                                                    15 Executive Drive  Suite 2  62208 
        Marion  1 800 732-8866                                                              Rockford   1 800 732-8866
        2309 West Main Street  Suite 114                           62959                   200 South Wyman Street   61101

                 For Assistance or Forms, Instructions, and Publications
         Visit our website at tax.illinois.gov for assistance, publications, forms, instructions or schedules. 
         Write us at Illinois Department of Revenue, P.O. Box 19001, Springfield, Illinois  62794-9001.
         During the filing season, Illinois forms are available at most libraries and at any taxpayer assistance office.

                                                                     Other Assistance
         For federal tax informationCall the IRS at 1 800 829-1040 or visit their website at www.irs.gov .
         For other free tax help for low-income and senior taxpayers  Visit a free tax preparation assistance   
         location. To locate a site near you, visit our website, call us, or, if you live in Chicago, call 311.                

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