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    Illinois Department of Revenue

    2022 Form IL-1040 Instructions

                                      What’s New for 2022? 

    Protecting Illinois Taxpayers                                                         Schedule 1299-C
 Our enhanced efforts to protect Illinois taxpayers from identity          The following credits are new:
 theft and tax fraud have proven to be highly successful. We               •    Reimagining Electric Vehicles (REV) Illinois Investments 
 will continue to combat the criminals attempting to steal your                 (Credit Code 5230) — effective for tax years beginning on or 
 identity to file fraudulent tax returns while making every effort              after November 16, 2021,
 to get your tax refund to you as quickly as possible.                     •    Agritourism Liability Insurance (Credit Code 5440) — effective 
 Please remember, filing your return electronically and                         for tax years beginning on or after January 1, 2022, and
 requesting direct deposit is still the fastest way to receive             •    Recovery and Mental Health (Credit Code 0180) — effective 
 your refund. You can file for free using MyTax Illinois, our                   for tax years beginning on or after January 1, 2023.
 online account management program for taxpayers. For more                 The following credits have updated expiration dates:
 information, go to mytax.illinois.gov or visit our website.               •    Economic Development for a Growing Economy (EDGE) 
                                                                                (Credit Code 5300) — for tax years ending on or before June 
                                                                                30, 2027,
    Form IL-1040 Due Date                                                  •    Film Production Services (Credit Code 5000) — for tax years 
 The due date for filing your 2022 Form IL-1040 and paying any                  ending on or before December 31, 2026,
 tax you owe is April 18, 2023.                                            •    Hospital (Credit Code 5620) — for tax years ending on or 
                                                                                before December 31, 2027, and
                    Income Tax Rate                                        •    Invest in Kids (Credit Code 5660) — for tax years ending on 
 The Illinois income tax rate is 4.95 percent (.0495).                          or before December 31, 2023.
                                                                           Note: Information about all the credits can be found in Schedule 
                                                                           1299-I.
    Exemption Allowance
 The personal exemption amount for tax year 2022 is $2,425.                                Schedule G
                                                                           Per P.A. 102-1060, checkbox was added for the 100 Club of Illinois 
                                                                           fund. 
                     Form IL-1040
 Refund and amount you owe were combined under Step 11.                    2021 Individual Income Tax and Property Tax 
 Step 12 was updated per P.A. 102-0799, to add a check box to                     Rebate Reporting Information
 allow IDOR to share income information with other Illinois state          The 2021 individual income tax and property tax rebates amounts  
 agencies to determine eligibility for health insurance benefits.          issued in 2022 are being reported to the Internal Revenue Service 
                                                                           (IRS). You may need to report these amounts on your federal 
                    Form IL-1040-X                                         return if you itemize your information on federal Schedule A. 
 Layout was updated to be consistent with Form IL-1040.                    These amounts are being reported to you on electronic Form 
                                                                           1099-G, Certain Government Payments, that you may access on 
                    Form IL-4562                                           our website at tax.illinois.gov.
 80 percent bonus depreciation added.

                    Schedule 4255
 New recapture of credit lines have been added.

 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-12/22)
 Printed by authority of the state of Illinois. Electronic only, one copy.

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Tips To Speed Up The Processing Of Your Return
• File your return electronically! Visit mytax.illinois.gov • Include any required attachments (e.g., Schedule M,
or see your tax professional. Schedule ICR, Schedule IL-E/EIC, Schedule CR, federal
• Enter your correct Social Security number (SSN) and Form 1040 and Schedules) with your Form IL-1040.
name. If you are married, you must include your spouse’s • Make sure to have any support documentation available if
SSN and name. requested.
• If you received federally taxed Social Security benefits or • If you are claiming a property tax credit, you must enter the
qualified retirement income, you may be able to subtract it county in which your property is located and the property
on Line 5. See the Line 5 Instructions for details. index number on Schedule ICR, Illinois Credits.
• Attach a completed Schedule IL-WIT and all withholding • If you enter an amount you want refunded to you on
forms (W-2s, 1099s, etc.) to support the amount you claim Line 37, you must check one box on Line 38 to indicate
as Illinois Income Tax withheld on Line 25. how you would like us to issue your refund. You may select
• Enter the correct amount of estimated payments you direct deposit or paper check.
made, including any overpayment applied from a prior year • Review the entries you made on each line for accuracy
return. You may verify the amount using the estimated and verify your calculations.
payment inquiry on our website. • Sign your return.

Table of Contents
General Information 3 - 5
Frequently Asked Questions and Information
Who must file an Illinois tax return? 3 - 4
Who is an Illinois resident? 4
What is Illinois income? 4
How may I file? 4
When must I file? 4
Should I round? 4
Will I owe penalties and interest? 4 - 5
What if I cannot pay? 5
When must I file an amended return? 5
What if I have household employees? 5
What if I change my address? 5
What if I am an injured spouse? 5
What if I participated in a potentially abusive
tax avoidance transaction? 5
File 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
Step-by-Step Instructions 6 - 16
Allocation Worksheet 17
Information and Assistance 18 - 19

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                                                                                  General Information

Who must file     If you were 
                  • an Illinois resident, you must file Form IL-1040 if 
an Illinois       
                     you were required to file a federal income tax return, or
tax return?
                      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.
                               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. 
                    You must attach a copy of your federal Form 1040NR, U.S. Nonresident Alien Income Tax Return.

tax.illinois.gov                                                                                                              3

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General Information

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.

Who is an 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
Illinois duty in the U.S. Armed Forces, residence in a foreign country, out-of-state residence as a student, or out-of-state
resident? 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.

Your Illinois income includes the adjusted gross income (AGI) amount figured on your federal return, plus any
What is additional income that must be added to your AGI. Some of your income may be subtracted when figuring your
Illinois Illinois base income. For more information, see the Step-by-Step Instructions.
income? 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.

File your individual income tax return electronically by using
How may
• MyTax Illinois, available on our website for free,
I file?
• 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.

Your Illinois filing period is the same as your federal filing period. We will assume that you are filing your
When must Form IL-1040 for calendar year 2022 unless you are filing for a fiscal year and indicate a different filing period in
I file? 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 2022 is April 18, 2023.
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 18, 2023.
The extended due date to file is October 16, 2023.

You must round cents to whole dollars on Form IL-1040 and most schedules, as directed. To round you must
Should I
• drop amounts under 50 cents and
round? • 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.

You will owe
Will I owe
• a late-filing penalty if you do not file a return that we can process by the extended due date.
penalties • a late-payment penalty for tax not paid by the original due date of the return.
and • a late-payment penalty for underpayment of estimated tax if you were required to make estimated tax
interest? 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                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 
I cannot               a late-payment penalty and interest on any tax you owe after the original due date, even if you have an 
pay?                   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              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 
I file an         
                       • you discover that you made an error on your Illinois return after it was filed, or
amended           
                       • your federal return has been adjusted either by the Internal Revenue Service (IRS) or on a federal                
return?                  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. 
                          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         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.
household employees? 

What if I change my    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.   
address? 

                       If you are married and you filed a joint federal return with your spouse and you are an injured spouse (e.g., 
What if I am an        your spouse owes a liability, for which you are not responsible, to a government agency), you may elect to file 
injured spouse?        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. 
                           
                           If you file a joint Illinois return, we may take the entire refund to pay your spouse’s liability.  

What if I participated If you participated in a reportable transaction, including a “listed transaction,” during this tax year and were 
in a potentially       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
abusive tax            • attach one copy to your tax return, and
avoidance              • mail a second copy to the Illinois Department of Revenue, 
                              P.O. Box 19029, Springfield, Illinois 62794-9029. 
transaction? 

                          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, and address                    • if you file a federal return as a “Surviving Spouse,” choose 
Print your full name, year of birth (YYYY), Social Security number            “Widowed” for your filing status. 
(SSN), address, and email address. If you are married and filing            • if you file a joint federal return and you are an injured spouse  
a joint return, print both names, years of birth, and SSNs as they            (your spouse owes a liability, for which you are not  
appear on your federal return. If you are married and filing separate         responsible, to a government agency), you should file separate  
returns, print your full name and SSN and your spouse’s full name             Illinois returns using the “married filing separately” filing status.  
and SSN if you have it. Also include the Illinois county you lived in as      Do not recalculate any items on your federal return. Instead, 
of 12/31/2022. If you were an Illinois resident during any part of the        you must divide each item of income and deduction shown on 
year but are no longer living in Illinois, enter the county name you          your joint federal return between your separate Illinois returns 
lived in while an Illinois resident. If you did not live in Illinois during   following the Allocation Worksheet on Page 17. 
the tax year, leave the county name blank.                                    You may choose to file separately as an injured spouse only until  
     If you do not qualify for a SSN and were issued an                       the extended due date of the return, and once you choose a    
Individual Taxpayer Identification Number (ITIN) by the IRS,                  filing status, the decision is irrevocable for the tax year. 
enter your ITIN.                                                                        If you choose to file a joint Illinois return, we may take 
                                                                              the entire refund to pay your spouse’s liability.   
     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  
     Email address is requested per legislation and will not be               Illinois resident while the other is a part-year resident or a   
used for correspondence.                                                      nonresident (e.g., military personnel), you may choose to    
                                                                              file “married filing separately.” Do not recalculate any items on 
                                                                              your federal return. Instead, you must divide each item of income 
     Filing a decedent’s return                                               and deduction shown on your joint federal return between your 
  When you are filing a joint return as a surviving spouse                    separate Illinois returns following the Allocation Worksheet on 
  • print your name and your spouse’s name on the                             Page 17. 
    appropriate lines.                                                        If you choose to file a joint Illinois return, you must treat both  
  • write “deceased” and the date of death above your                         your spouse and yourself as residents. This election is       
    spouse’s name.                                                            irrevocable for the tax year. You may be allowed a credit     
  • sign your name in the area provided for your signature,                   for income tax paid to another state on Schedule CR, Credit 
    and write “filing as surviving spouse” in place of the                    for Tax Paid to Other States. For more information, see the 
    decedent’s signature.                                                     Schedule CR Instructions. 
  If you, as the surviving spouse, are due a refund, the refund  
  will be issued directly to you. You are not required to complete          Line C 
  Form IL-1310, Statement of Person Claiming Refund Due a                   Dependent status
  Deceased Taxpayer.                                                        If someone else can claim you, or your spouse if you are married and 
  When you are filing a return on behalf of a single deceased               filing a joint return, as a dependent, check the corresponding box.
  taxpayer
  • print the name of the taxpayer on the appropriate line.
  • write “deceased” and the date of death above the                        Line D 
    decedent’s name.                                                        Resident status
  • write “in care of,” and the executor’s name and address.                If you are filing your return as a nonresident of Illinois, check the 
  A personal representative, such as an executor or administrator,          Nonresident box. If you are filing your return as a part-year resident 
  must sign and date the return. The representative’s title and             of Illinois, check the Part-year resident box. Be sure to complete and 
  telephone number must be provided.                                        attach Schedule NR to your IL-1040. 
        If you are filing a return on behalf of a single deceased              Schedule NR
  taxpayer and a refund is due, attach Form IL-1310, Statement of 
  Person Claiming Refund Due a Deceased Taxpayer.

     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

 Step 2            Income                                             Line 3 
                                                                      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 
                                                                         IL-1065, and included in your adjusted gross income
       Net operating loss (NOL)                                       •  earnings distributed from IRC Section 529 college savings 
  If you have a federal NOL this year, you may enter a                   and tuition programs and ABLE plans if these earnings are not 
  negative amount on Line 1. However, you must reduce the                included in your adjusted gross income, Line 1
  amount you enter on your 2022 Form IL-1040, Line 1, by any          •  an addition amount calculated on Form IL-4562, Special 
  NOL that you carry back to prior years.                                Depreciation
  If you deducted an NOL carryforward on your federal return          •  business expense recapture (nonresidents only)
  for this year and some of that NOL remains available to carry       •  recapture of deductions for contributions to Illinois college 
  forward to next year, the amount on Line 1 should be your              savings plans and ABLE plans transferred to an out-of-state plan
  federal adjusted gross income calculated without deducting          •  credit received on Schedule 1299-C for student-assistance 
  the NOL carryforward, minus the amount of “Modified Taxable            contributions made as an employer on behalf of your employees
  Income” on Line 8 of the federal Worksheet for NOL Carryover        •  deductions claimed in prior years for college savings plan and 
  found in Worksheet 2 of IRS Publication 536, Net Operating             ABLE plan contributions if you made a nonqualified withdrawal 
  Losses (NOLs) for Individuals, Estates, and Trusts.                    this tax year
                                                                      •  any other amounts that you are required to add to your federal 
Line 2                                                                   adjusted gross income           
Federally tax-exempt income                                           For more information, see the Schedule M Instructions. 
Enter the amount of federally tax-exempt interest and dividend 
income reported on federal Form 1040, U.S. Individual Income Tax                Schedule M and any required supporting documents.
Return, Line 2a. 

       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. 
Line 5                                                                         Federal Form 1040 or 1040-SR, Page 1 and Schedule 1, and 
Social Security benefits and certain retirement plans                 any W-2 and 1099 forms. If your retirement income is not reported on 
                                                                      your federal Form 1040 or 1040-SR, Lines 4b, 5b, or 6b, or shown on 
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        2021 Illinois income tax or property tax rebate that you received in 
  federal Form 1040 or 1040-SR, Line 6b.                              2022 and was reported as income on your 2022 federal Form 1040 
• government retirement and government disability plans               or 1040-SR, Schedule 1, Line 1. Do not include other states’ refunds 
  and group term life insurance premiums paid by a qualified          on this line.  
  retirement plan reported as wages on your federal Form 1040 
  or 1040-SR, Line 1z.                                                Line 7 
• state or local government deferred compensation plans               Other subtractions
  reported on federal Form 1040 or 1040-SR, Line 1z and 5b.           You may be entitled to subtract other items from your income. See 
• certain capital gains on employer securities reported on federal    the instructions for Schedule M to see if you are eligible for other 
  Form 1040 or 1040-SR, Line 7.                                       subtractions. 
• certain retirement payments made directly to retired 
  partners reported on federal Form 1040 or 1040-SR, Schedule                   Schedule M and any required supporting documents.
  1, Line 5.                                                          Line 9                                                                
       Your beneficiary share of payments from certain retirement     Base income 
plans and retirement payments to retired partners reported on         This line may not be less than zero. If the result is a negative 
Schedule K-1-T, Beneficiary’s Share of Income and Deductions,         number, enter “zero.” 
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Lines 10-13

 Step 4         Exemptions                                             Line 10b  
                                                                       If you (or your spouse if married filing jointly) were 65 or older, check 
                                                                       the appropriate box(es). Multiply the number of boxes checked by 
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, check 
Line 10a                                                               the appropriate box(es). Multiply the number of boxes checked by 
See chart to figure your exemption amount for this line.               $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              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 
  Single*               Yes        $2,426 or             $0            allowance on Line 10.  Enter “zero” on Line 10.  
                                     greater
 Married filing           No       **any amount          $4,850        If your federal filing status is single, head of household, married 
  jointly                                                              filing separately, or widowed and your federal AGI is greater than 
                                                                       $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.” 
                                                                          Schedule NR. 
Nonresidents and part-year residents only – Net income
Complete Schedule NR. Enter the amount from Schedule NR, Line          Line 13                                                                   
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 
   Be sure to check the box in Step 1, Line D, to identify             property considered in the computation of that investment credit was 
whether you were a nonresident or a part-year resident of Illinois     disqualified within 48 months after being placed in service, or if you 
during 2022.                                                           are required to recapture an additional income tax credit claimed in 
                                                                       a prior tax year, you must complete Schedule 4255, Recapture of 
    Schedule NR.                                                       Investment Tax Credits, and enter the recapture amount on this line.  

                                                                          Schedule 4255.

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                                                                                                                     Lines 15-21
                                                                           Income Exceptions
                   Tax After Nonrefundable  
Step 6                                                                    If your federal filing status is married filing jointly and your federal AGI 
                   Credits                                                is greater than $500,000, you are not entitled to a property tax credit 
                                                                          or a K-12 education expense credit.
                 Form IL-1040, Line 15 + Line 16 + Line 17
                   cannot be greater than Line 14.                        If your federal filing status is single, head of household, married 
                                                                          filing separately, or widowed and your federal AGI is greater than 
                                                                          $250,000, you are not entitled to a property tax credit or a K-12 
Line 15                                                                 
                                                                          education expense credit.
Income tax paid to another state – Illinois residents and 
part-year residents only
                                                                               Schedule ICR and any required supporting documents.
If you were taxed by another state on income you received while you 
were an Illinois resident, you may be entitled to this credit. See the 
                                                                          Line 17 
Schedule CR Instructions and Publication 111, Illinois Schedule CR 
                                                                          Credit from Schedule 1299-C
for Individuals, to see if you are eligible to take this credit. 
                                                                          You may be entitled to credits from Schedule 1299-C. See the 
         Schedule CR, Pages 1 through 3.                                  instructions for Schedule 1299-C and Schedule 1299-I to determine if 
                                                                          you are eligible for these credits. 
Line 16 
Property tax and K-12 education expense credit                                 Schedule 1299-C and any required supporting documents.
You may be entitled to credit for property tax and K-12 education 
expenses you paid. 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 
                                                                          • a computer over the internet for use in Illinois and paid no sales 
         Do not report household employee withholding here if you           tax, you owe 6.25 percent Illinois Use Tax. 
have already reported or paid this amount using Form IL-941, Illinois     • jewelry while vacationing in Georgia upon which you paid 4 
Withholding Income Tax Return.                                              percent sales tax and which you brought back to Illinois, you will 
                                                                            owe Illinois Use Tax on the 2.25 percent  difference in tax rates.
Line 21 
                                                                          • cheese by mail order from a company in Wisconsin and paid no 
Use tax                                                                     sales tax, you owe 1 percent Illinois Use Tax. 
Enter the amount of Illinois Use Tax you owe. Use the Use Tax (UT)        How do I determine the Illinois Use Tax I owe?
Worksheet or Use Tax (UT) Table to determine your use tax. You 
must make an entry on Line 21 (enter “zero” if you are not paying         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 
                                                                          purchases and use the UT Worksheet to calculate your tax. 
         If you owe more than $600 in use tax ($1,200 for married         If your records are incomplete and you had 
filing jointly taxpayers), you must file Form ST-44, Illinois Use Tax 
Return.                                                                   • major purchases, add the actual cost of your major purchases to 
                                                                            the estimated cost of any other purchases you made during the 
         You cannot change the amount of Illinois Use Tax you enter         year. Enter the total on Lines 1a or 2a of the UT Worksheet to 
on Form IL-1040 by filing a Form IL-1040-X.                                 calculate the use tax you owe.  
         Do not report Illinois Use Tax here if you have already          • no major purchases, use the UT Table to help you estimate the 
reported or paid this amount using Form ST-44.                              use tax you owe.
What is Illinois Use Tax?                                                 Enter the Illinois Use Tax from the UT Worksheet or UT Table on 
                                                                          Form IL-1040, Line 21.
Illinois Use Tax is a form of sales tax that you, as the purchaser, owe 
on items that you buy for use in Illinois. If the seller does not collect     If we find that you owe additional tax, we may assess the 
this tax from you, you must pay the tax to the Illinois Department of     additional tax plus applicable penalties and interest. We conduct 
Revenue (IDOR). The most common purchases on which the seller             routine audits based on information received from third parties, 
does not collect Illinois Use Tax are those made through the internet,    including the U.S. Customs Service and other states.
from a mail order catalog, or when traveling outside Illinois.  

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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.
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
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 2022, see the If Line 30 is greater than Line 24, subtract Line 24 from Line 30.
instructions for Schedule IL-WIT.
Line 32
Schedule IL-WIT and all your Forms W-2 and 1099 showing
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 2022 estimated tax from a prior
year return.
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.

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.

Schedule K-1-P or Schedule K-1-T.

Line 29
Earned Income Credit
If you qualified for a federal Earned Income Credit (EIC), you also
qualify for the Illinois Earned Income Credit.
Complete Schedule IL-E/EIC to determine the amount of your credit.
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
                                                                            “Federal gross income from farming” does not include 
                 Underpayment of                                      
 Step 10                                                                    payments from the sale of farmland and farm equipment, nor 
                                                                            does it include income received by a custom grain harvester 
                 Estimated Tax Penalty    
                                                                            who performs grain harvesting and hauling services on farms 
                                                                            he or she does not own, rent, or lease. It also does not include 
                 and Donations
                                                                            the wages of a farm employee or cash rent.
        Only complete this step for late-payment penalty for 
underpayment of estimated tax or to make a voluntary charitable             Line 33b 
donation.                                                                   Nursing home residents
                                                                            Check the box if you or your spouse are 65 years of age or older and 
Line 33                                                                     permanently living in a nursing home. 
Late-payment penalty for underpayment of estimated tax
If you                                                                      Line 33c 
• have a tax liability greater than $1,000 after subtracting your           Annualized income
  withholding, pass-through withholding payments, and credits, or           Check the box if you annualized your income on  Form IL-2210, Step 6.
• were required to make estimated tax payments and failed to  
                                                                              Form IL-2210.
  pay the required amount by the payment due dates, you may 
  owe a late-payment penalty for underpayment of estimated tax.  
  See Form IL-2210 for details.                                             Line 33d 
                                                                            Previous year Form IL-1040 not required
        If you are 65 years of age or older and you permanently             Check the box if you were not required to file a Form IL-1040 in the
live in a nursing home, or if at least two-thirds of your federal gross     previous tax year.
income is from farming, you are not required to make estimated tax 
payments and are not subject to a late-payment penalty for 
underpayment of estimated tax.                                              Line 34                                                              
        You do not owe a late-payment penalty for underpayment 
of estimated tax if you were not required to file a Form IL-1040 last 
year.                                                                       Donations
        If you owe this penalty, you should consider increasing your        You may contribute to one or more charitable contribution funds. 
withholding or the amount of your estimated tax payments. For more          Contributions to the funds may be in any amount of $1 or more and 
information, see the Form IL-1040-ES Instructions and Form IL-W-4,          will decrease your refund or increase your balance due. 
Employee’s Illinois Withholding Allowance Certificate. 
                                                                             You cannot change your contributions to these funds on an 
                                                                            amended return.

             Let us figure your penalty and bill you                          Schedule G.
       Figuring your own penalty can be difficult. We encourage  
       you to file your Form IL-1040 and pay the tax you owe  
       without including any penalty. If you owe this penalty, we will  
       figure the amount and bill you.
                  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.
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Lines 37-39

Some financial institutions may not allow a refund
Step 11 Refund or amount you owe to be deposited into an account if the names on the account
are not the same names that appear on the refund. If your
Line 37 financial institution does not honor your request for direct
Refund deposit, we will send you a check instead.
We will not refund any amount less than $1. We also will reduce We do not support international ACH transactions.
any overpayment by the amount of any outstanding tax, penalties, We will only deposit refunds into accounts located within the
and interest you owe and by amounts you owe to other agencies or United States. If your financial institution is located outside
governments, if those debts have been certified to us. the United States, we will send you a check instead of
depositing your refund into your account.
Line 38
Choose your refund method Direct deposit into “Bright Start” or “Bright
Check the box next to the method by which you would like to receive Directions”
your refund. You may only check one box.
If you choose to deposit your refund into your “Bright Start”
If this is the first year you are filing a Form IL-1040, your or “Bright Directions” College Savings Pool account, follow the
refund will be issued as a paper check. instructions below.
Direct Deposit For “Bright Start” you must,
If you use direct deposit, you will get your refund faster. You must • enter “101000695” as the routing number.
enter your routing number, account number, and select either • check the “Savings” box.
checking or savings. • enter “1111514” plus your ten digit “Bright Start” account
number.
Direct deposit into checking or savings For “Bright Directions” you must,
If you choose to deposit your refund directly into your checking • enter “104910795” as the routing number.
or savings account, you must • check the “Savings” box.
• enter your routing number. • enter “529” plus your nine digit “Bright Directions” account
For a checking account, your routing number must be number.
nine digits and the first two digits must be 01 through
Paper Check
12 or 21 through 32.
If you choose to receive a paper check, your check will be mailed to
The sample check below has an example of a routing the address entered on your return.
number.
For a savings account, you must contact your financial
institution for your routing number. Line 39
Amount of overpayment to be credited forward
• check the appropriate box to indicate that you want your
refund deposited into your checking or savings account. Subtract Line 37 from Line 36. This is the amount of overpayment
you elect to be applied against your estimated tax obligation.
• enter your account number.
For a checking account, your account number may be up We will reduce any credit to your estimated tax by the
to 17 digits. amount of any outstanding tax, penalties, and interest you owe. If
The sample check below has an example of an account your credit is reduced, you may owe a late-payment penalty for
number. underpayment of estimated tax. For more information, see
For a savings account, you must contact your financial Form IL-1040-ES.
institution for your account number. To which tax period will my credit apply?
Do not take your account and routing numbers from We will apply your credit to the tax period for which estimated
your checking or savings account deposit slip or include payments currently are due based on the date you file this 2022
your check number. Include hyphens, but omit spaces and return.
special symbols. You may have unused boxes. Example 1: You file your 2022 calendar year return on
October 6, 2023, which is before the last estimated tax due date for
2023 (January 16, 2024, for calendar year filers). You request your
$500 overpayment be applied against your estimated tax. We will
apply $500 to your 2023 estimated tax.
Example 2: You file your 2022 calendar year return on
February 3, 2024, which is after the last estimated tax due date for
2023 (January 16, 2024, for calendar year filers). You request your
$500 overpayment be applied against your estimated tax. We will
apply $500 to your 2024 estimated tax.

14 tax.illinois.gov

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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 2022 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 16, 2023, for calendar year filers), your credit is 
  considered to be paid on the original due date of your 2022                   Your tax payment is due on or before April 18, 2023.
  return (April 18, 2023, for calendar year filers).                            
      Example 1: You file your 2022 calendar year return on                                  Payment options
      or before the extended due date of your return requesting                     You may pay by
      $500 be applied against estimated tax. All of your                           •    electronic payment. To have your payment electronically  
      payments are made before the original due date of your                             taken from your checking or savings account,
      return. Your credit of $500 will be considered to be paid on  
                                                                                           visit mytax.illinois.gov, or 
      April 18, 2023. 
  However, if all or a portion of your overpayment results from                            ask your tax professional .
  payments made after the original due date of your 2022 return,                       You need the same information that is required for direct  
  that portion of your credit is considered to be paid on the date                     deposit (see the instructions for Line 38) plus your IL-PIN  
  you made the payment.                                                                (Illinois Personal Identification Number). 
      Example 2: You file your 2022 calendar year return on                            Warning: Many credit unions will not allow an            
          or before the extended due date of your return requesting                    electronic debit from a savings account. Please check with  
      $500 be applied against estimated tax. Your overpayment                          your financial institution.
      includes payments of $400 you made before the original  
      due date of your return, and a $100 payment you made on                                     We do not support international ACH 
      June 1, 2023. Your credit of $400 will be considered to be                        transactions.  We will only debit your account if your 
      paid on April 18, 2023. The remaining $100 credit will be                         financial institution is located within the United States. If 
      considered to be paid on June 1, 2023.                                            your financial institution is located outside the United 
                                                                                        States, you must choose another payment option. 
• after the extended due date of your return, your credit is 
  considered to be paid on the date you filed the return on which                  •    credit card. Use your MasterCard, Discover, American 
  you made the election.                                                                Express, or Visa. The credit card service provider will 
      Example 3: You file your 2022 calendar year                                       assess a convenience fee. Have your credit card ready 
      return on December 1, 2023, requesting $500 be applied                            and visit our website, or call one of the following:  
      against estimated tax. Your credit of $500 will be considered                         ACI Payments, Inc. (formerly know as Official 
      to be paid on December 1, 2023, because you filed your                            Payments Corporation) at 1 833 747-1434 . 
      return after the extended due date of your 2022 calendar                              Value Payments Systems at 1 888 9-PAY-ILS           
      year return.                                                                           (1 888 972-9457).
May I apply my credit to a different tax period?                                            Link2Gov/FIS at 1 877 57-TAXES (1 877 578-2937).
Yes. If you wish to apply your credit to a tax period other than the one                    In person at any IDOR Regional office.
described above, you must submit a separate request in writing to:                      check or money order. Make the check or money order  
                                                                                   •    
ILLINOIS DEPARTMENT OF REVENUE                                                          payable to “Illinois Department of Revenue” (not IRS).  
PO BOX 19023                                                                            Write the taxpayer’s Social Security number, the spouse’s  
SPRINGFIELD IL 62794-9023                                                               Social Security number if filing jointly, and the tax year in 
        You must submit your request to the address above at the                        the lower left corner of the payment.   
time you file your return.                                                              Payments must be U.S. negotiable currency, expressed in 
Your request must include                                                               U.S.  dollars, and drawn on a U.S. bank. 
• your name,                                                                       •    cash. Pay by cash at the Springfield or Chicago IDOR 
• your SSN,                                                                             office.
• the tax period of the return creating the overpayment, and
                                                                                              Staple your check or money order and Form IL-1040-V,  
• the tax period you wish to have the credit apply.
                                                                                   Payment Voucher for Individual Income Tax, to the front of your  
If your request does not contain this information, your election will be           paper Form IL-1040.
considered invalid and we will not apply your credit as you requested.
If you submit a valid request, we will apply your credit as you requested 
and notify you. Once made, your election to change the tax period to                     Late filing or late payment 
which your credit will apply is irrevocable.                                         If you do not file or pay your tax on time, you may        
                                                                                     owe penalties and interest. We will send you a bill.
       You may only apply your credit to tax periods occurring after                 If you prefer to figure the penalties yourself, complete   
the period of the return creating the overpayment. If you request to apply           Form IL-2210. 
more credit than our records show you have available, we will apply the 
maximum amount available and notify you of the difference. 

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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.  
Per P.A. 102-0799, IDOR will share your contact and income                 Check the box if the paid preparer is self-employed.  If the paid 
information with the Department of Healthcare and Family Services          preparer is employed with a professional tax preparation firm, the 
(DHFS) and the Department of Insurance (DoI) in order to provide           paid preparer also must provide the name, the Federal Employer 
information to you about your eligibility for health insurance benefits.   Identification Number (FEIN), the address, and phone number of the 
The information provided to you will also include health insurance         firm.  
enrollment options. 
The information shared with the other state agencies shall be kept         Third party designee (optional) 
confidential and used only in determining your eligibility for these       If you want to allow another person to discuss this return and any 
benefits.                                                                  previous return that affects the liability reported on this return with us, 
                                                                           check the box and print the designee’s name and telephone number. 
                                                                           The authorization will allow your designee to answer any questions 
Sign and date                                                              that arise during the processing of your return, call us with questions 
You, and your spouse if filing jointly, must sign and date your return. If about your return, and receive or respond to notices we send. You 
you are filing for a minor as a parent or guardian, you must sign and      may revoke the authorization at any time by calling or writing us.
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. 
     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 2022 Dollar Came From
                       General Funds Revenues                    General Funds revenues totaled $51.070 billion in fiscal year 2022. 
                       Public Utility                            The largest source of revenue to the General Funds was the personal 
   Lottery/Riverboat   Taxes Miscellaneous                       income tax with receipts of $24.839 billion, accounting for 48.6% of total 
   transfers           1.4%           7.0%     Individual Income revenues. Sales taxes were the second-largest source of revenue with 
        1.9%                                   Taxes
   Federal                                     48.6%             $10.234 billion, or 20.1% of total revenues. Other major sources included 
   Revenues                                                      corporate income taxes of $5.407 billion, or 10.6%; federal revenues of 
   10.4%                                                         $5.320 billion, or 10.4%; public utility taxes of $750 million, or 1.4%; and 
   Corporate                                                     lottery and riverboat transfers of $960 million, or 1.9%. All other sources 
   Income Taxes                                                  of revenue, including insurance, cigarette, inheritance and liquor taxes, 
   10.6%
                                                                 cannabis regulation transfers, and other miscellaneous sources totaled 
                                                                 $3.560 billion for fiscal year 2022, accounting for 7.0% of total revenues.
   Sales Taxes
   20.1%

How the Fiscal Year 2022 Dollar Was Spent
In fiscal year 2022, expenditures from the General Funds totaled $48.293              General Funds Expenditures
billion, which is $2.777 billion less than revenues received for the fiscal                         By Function
year. Education encompassed the largest portion of the General Funds 
                                                                               Health and 
budget with fiscal year 2022 spending of $19.564 billion, or 40.5% of total    Social                                   Education
expenditures, including $15.390 billion for elementary and secondary           Services                                 40.5%
education (includes teacher retirement contributions) and $4.174 billion       30.6%
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 
disabled facilities and other related services) totaled $14.786 billion in     Transfers Out
fiscal year 2022, accounting for 30.6% of total General Funds expenditures.    11.2%
Transfers-out of $5.417 billion from the General Funds primarily supported     Public Protection                        All Other
debt service payments on bonds issued. Expenditures of $2.623 billion for                   and     General             .8%
Public Protection and Justice included funding for the operation of prisons,                Justice Government
                                                                                            5.4%    11.5%
courts and law enforcement. Other spending included $5.549 billion for 
General Government, and $391 million for environmental assistance and 
employment and economic development.

                                               How the Fiscal Year 2022 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 $1.404 billion in 
             Expenses                 Fund 
                       20.4%          0.3%                       fiscal year 2022. Of this total, $1.395 billion was deposited into the State 
                                                                 Lottery Fund while just under $9.4 million from special instant games 
                                                                 was deposited into nine separate funds. Total Illinois State Lottery Fund 
                                                                 expenditures of $1.458 billion in fiscal year 2022 included $820 million, 
                                               Education
                                               56.2%             or 56.2%, in transfers to the Common School Fund for education; 
                                                                 $336 million, or 23.0%, for prizes; $4 million, or 0.3%, in transfers to 
   Prizes                                                        the Capital Projects Fund; and $298 million, or 20.4%, for operational 
   23.0%                                                         expenses of the lottery, the largest component of which was $174 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 2022 filing season:
Additional extended telephone hours added:
• Friday, April 14, 2023 8:00 AM - 7:00 PM
Tuesday, April 18, 2023 7:30 AM - 7:00 PM
• Monday, April 17, 2023 7:30 AM - 7:00 PM
for automated tax assistance . . . 24 hours a day, 7 days a week
The number for our TDD (telecommunications device for the deaf) 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 attax.illinois.govfor 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 information — Call the IRS at1 800 829-1040 or visit their website atwww.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.

tax.illinois.gov 19

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