Illinois Department of Revenue                                                                          

  2022 Schedule IL-E/EIC IL-1040 Instructions

General Information                                                        Step-by-Step Instructions
What is the purpose of Schedule IL-E/EIC?                                  Step 1: Provide the following information
Schedule IL-E/EIC, Illinois Exemption and Earned Income Credit,            Enter your name and Social Security number as shown on your 
provides instruction for you to figure the total amount of dependent       Form IL-1040. 
exemption allowance you are allowed and the total amount of earned 
income credit you may claim on Form IL-1040, Individual Income Tax         Illinois Dependent Exemption Allowance
Return.                                                                           An Illinois exemption allowance is not allowed if the taxpayer’s 
                                                                           adjusted gross income for the taxable year exceeds $500,000 for 
What must I attach to Form IL-1040?                                        returns with a federal filing status of married filing jointly, or $250,000 
If you enter an amount on Form IL-1040, Line 29, you must attach           for all other returns.
to your Form IL-1040, a completed Schedule IL-E/EIC, a copy of 
page 1 and 2 and Schedule 1 of your federal Form 1040 or 1040-SR,          Step 2: Dependent Information
and any other required documentation listed in the “Step-by-Step           Enter information in the table for each dependent you are claiming. If 
Instructions” of this schedule.                                            claiming more than 10 dependents, complete and attach additional 
                                                                           Dependent information tables.
    We will review the earned income credit you claim and, if necessary, 
we may ask you to provide additional information to verify your             •  Dependent’s first name - Enter your dependent’s first name.
credits.  If you fraudulently claim the Illinois EIC, you may not be        •  Dependent’s last name - Enter your dependent’s last name.
allowed to claim the credit for up to ten years.  You also may have to 
pay penalties.                                                              •  Social Security number - Enter your dependent’s complete 
                                                                                 Social Security number.
Am I eligible for the Illinois Earned Income                                             If your dependent was deceased before a Social          
Credit?                                                                              Security number was issued, enter “died.”  
In general, if you qualified for a federal Earned Income Tax Credit,        •  Dependent’s relationship to you - Enter your dependent’s 
you also qualify for the Illinois EIC.                                           relationship to you (for example, son, daughter, grandchild, 
                                                                                 niece, nephew, eligible foster child, etc.) 
    If you reported business income or loss on your federal                 •  Dependent’s date of birth - Enter your dependent’s date of 
return, we may ask you to provide additional information to verify               birth.
your Illinois EIC.                                                          •  Is the dependent a full-time student? - Check the box if 
                                                                                 “yes.” 
What if I need additional assistance or forms?
                                                                            •  Does the dependent have a disability? - Check the box if 
 •  Visit our website at tax.illinois.gov for assistance, forms or               “yes.”
   schedules, 
                                                                            •  Number of months living with you - Enter the number of 
 •  write us at                                                                  months the dependent has lived with you during the calendar 
   ILLINOIS DEPARTMENT OF REVENUE                                                year.  This amount cannot exceed “12.”
    PO BOX 19001                                                            •  Is the dependent eligible for Earned Income Credit? - 
    SPRINGFIELD ILLINOIS 62794-9001                                              Check the box if the dependent meets the IRS requirements 
 •  call 1 800 732-8866 or 217 782-3336 (TDD, telecommunication                  for a “Qualifying Child” for the Earned Income Credit.
   device for the deaf, at 1 800 544-5304), or
                                                                           Line 1 — Follow the instructions on the form. Enter the result on 
 •  visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m. 
                                                                           Form IL-1040, Line 10d.
   (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices), 
   Monday through Friday.
                                                                           Illinois Earned Income Credit

                                                                           Step 3: Qualifying Child Information (other than a 
                                                                           dependent)

                                                                                  Do not include qualifying children that are included in 
                                                                           Step 2 here.

                                                                                  If you did not claim a qualifying child on your federal 
                                                                           Schedule EIC, skip Step 3, and continue to Step 4.
                                                                           Complete the table for each child you claimed on your federal 
                                                                           Schedule EIC.  To report additional qualifying children, complete and 
                                                                           attach additional Qualifying Child Information tables. 
                                                                            •  Child’s first name - Enter your qualifying child’s first name.
                                                                            •  Child’s last name - Enter your qualifying child’s last name.
IL-1040 Schedule IL-E/EIC Instructions front (R-12/22)
Printed by authority of the State of Illinois. Electronic only, one copy.

2022 Schedule IL-E/EIC Instructions, continued.

•  Social Security number - Enter your qualifying child’s 
     complete Social Security number.     
            If your dependent was deceased before a social           
     security number was issued, enter “died.” 
•  Child’s relationship to you - Enter your qualifying child’s 
     relationship to you (for example, son, daughter, grandchild, 
     niece, nephew, eligible foster child, etc.)
•  Child’s date of birth - Enter your qualifying child’s date of 
     birth.
•  Is the child a full-time student? - Check the box if “yes.” 
•  Does the child have a disability? - Check the box if “yes.”
•  Number of months living with you - Enter the number of 
     months the child has lived with you during the calendar year.  
     This amount cannot exceed “12.”
Line 1 — Follow the instructions on the form. 
Line 2 — Follow the instructions on the form.  If you enter an amount 
on Line 2, you must answer the question on Line 2a.  If you did not 
enter an amount on Line 2, continue to Line 3.
Line 2a — If you entered an amount on Line 2, you must check the 
appropriate box.  If you check “Yes,” you also must report additional 
information on Line 2b.  If you check “No,” continue to Line 3.
Line 2b — If you checked “Yes” on Line 2a, you must report the 
name of the issuing agency of your professional license, registration, 
or certification required for your occupation.  You must also report 
your license, registration, or certification number.  
To report information for more than five licenses, registrations, or 
certifications, complete and attach additional tables.  
Line 3 — Follow the instructions on the form.  If you enter an amount  
on Line 3, you must enter your spouse’s Social Security number from 
your married filing jointly federal return on Line 3a.  If you did not 
enter an amount on Line 3, continue to Line 4.
Line 3a — If you entered an amount on Line 3, you must follow the 
instructions on the form.  
      If you filed a joint federal return and you elected to file 
separate Illinois returns because one spouse is an injured spouse, 
you may each claim the Illinois EIC. However, the total federal credit 
reported on Schedule IL-E/EIC, Line 5, for both spouses cannot 
exceed the EIC amount claimed on your joint federal return. 
Line 4 — Check the appropriate box.
Step 4: Figure your Illinois Earned Income Credit
Lines 5 through 8  — Follow the instructions on the form.  
Enter the amount from Line 8 on Form IL-1040, Line 29.  

Remember: Intentionally submitting false information is a crime 
under Section 1301 of the Illinois Income Tax Act.

IL-1040 Schedule IL-E/EIC Instructions back (R-12/22)