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 Illinois Department of Revenue

  2022 Form IL-1040-X Instructions

                                                 General Information
Should I file Form IL-1040-X?                                                  In most cases, if you file an amended return after the extended due 
You should file Form IL-1040-X, Amended Individual Income Tax                  date, any penalty for late payment of estimated tax will remain as 
Return, if you need to change a previously filed Form IL-1040,                 originally assessed. 
Individual Income Tax Return, due to a change that affects items used          You must file Form IL-1040-X, along with proper supporting 
to figure your Illinois net income or credits.                                 documentation, for both corrected and amended returns. 
Your change can occur from a state change or a federal change, i.e.,                         If your amended return is filed incorrectly and additional 
   an amendment of your federal income tax return,                             liability is due, we must issue you a notice of deficiency within two 
   an adjustment made by the Internal Revenue Service (IRS), or                years from the date you filed Form IL-1040-X. If you fail to file an 
   any other recomputation or redetermination.                                 amended return when required, we may issue you a notice of 
                                                                               deficiency at any time.
You should file Form IL-1040-X only after you have filed a 
processable Illinois Income Tax return. You must file a separate Form                        If an amended return claiming a credit or refund is filed 
IL-1040-X for each tax year you wish to change. Do not file another            within six months of the expiration of the statute of limitations, the 
Form IL-1040 with “amended” figures to change your originally filed            statute of limitations will automatically be extended an additional six 
Form IL-1040.                                                                  months for issuing an assessment of additional tax due.
           Do not file Form IL-1040-X if you are only changing your            What if I have a net operating loss (NOL) 
name, address, or Social Security number. Instead, forward this 
information to the address provided under ‘‘What if I need                     deduction or net Internal Revenue Service (IRS)
assistance?’’ or update your information electronically on our account         section 1256 contracts loss?
management program at mytax.illinois.gov.                                      In general, Illinois allows you to take the same NOL carryback 
                                                                               or carryforward deduction or net IRS section 1256 contracts loss 
Which revision of Form IL-1040-X should I use?                                 carryback allowed on your federal income tax return. A carryback 
To amend, use the Form IL-1040-X for the year you are amending.                deduction is a “federal change” that reduces your federal adjusted 
If you are amending your Form IL-1040 for 2007 or earlier, you must            gross income (AGI) on Step 2, Line 1. For either an NOL or net IRS 
use the 10/08 revision of Form IL-1040-X (for 2007 and earlier tax             section 1256 contract loss carryback, check the box marked “NOL” on 
years).                                                                        Step 1, Line F, and indicate the date the IRS accepted your carryback 
                                                                               deduction. This will usually be the date on which the IRS issued your 
How long do I have to amend my return?                                         refund check. You must file Form IL-1040-X within 2 years plus 120 
The amount of time you have to amend your return depends on                    days after that date to be eligible to receive a refund. 
whether your Form IL-1040-X is being filed due to a state change or a          Illinois does not allow you to deduct the same NOL twice. To prevent a 
federal change.                                                                double deduction of your NOL when you have any NOL remaining to 
State change only – If your change decreases the tax due to Illinois           carry to a later year, your deduction for a tax year cannot be greater 
and you want a refund, you must file an amended return (claim for              than the federal NOL available for deduction in that year minus the 
refund) within                                                                 federal NOL available to carry to later years. This is the lesser of the 
   three years after the extended due date,                                    loss available in the year or the amount reported as “modified taxable 
   three years after the date your original return was filed, or               income” on federal Form 1045, Application for Tentative Refund, 
   one year after the date your Illinois tax was paid,                         Schedule B, Line 9.
whichever is latest.                                                           For an NOL carryback, attach a copy of your federal Form 1045 
                                                                               Schedule B. 
           The refund allowed on a claim filed within three years after        If you are a resident in the year you are allowed a federal NOL 
the original return was filed is limited to the total of all payments made 
within three years and six months prior to the filing of the refund claim.     deduction, Illinois allows you to deduct the entire amount even if 
                                                                               you were not a resident in the year the loss occurred. If you are a 
If your change increases the tax you owe to Illinois, you should file a        nonresident or part-year resident in the year you are allowed the federal 
Form IL-1040-X and pay the tax, penalty, and interest as soon as you           NOL deduction, see the instructions for Step 3, Line 19, of Illinois Schedule 
realize that it is owed.                                                       NR, Nonresident and Part-Year Resident Computation of Illinois Tax. 
Federal change (including NOLs and net section 1256 contracts                  Example: In tax year 2022, Paul Taxpayer, a nonresident individual, 
losses) – If your federal change decreases your Illinois tax, and you          has $20,000 in federal net losses from Partnership A and $180,000 
want a refund, you must file an amended return (claim for refund)              in net losses from Partnership B. He has $100,000 in income from 
within two years plus 120 days of federal finalization.                        other sources, so his AGI for 2022 is a net operating loss of $100,000. 
           If your federal change resulted in an overpayment or if you         Federally, Paul Taxpayer carries the entire $100,000 loss back to 
claimed a net operating loss (NOL) carryback, you should not file              2020. 
this form until you receive a federal finalization notification from the       Ten percent of the $100,000 net operating loss deduction for 2020 is 
IRS stating that they have accepted your change either by paying a             attributable to Partnership A (Partnership A’s $20,000 loss in 2022 is 
refund or by final assessment, agreement, or judgment.                         divided by the $200,000 in total losses incurred from partnerships in 
If your federal change increases your Illinois tax, you must file a            2022) and 90 percent of the net operating loss deduction is attributable 
Form IL-1040-X and pay any additional tax within 120 days of the               to Partnership B. See the Schedule NR Instructions for Step 3, 
federal finalization date (the date you filed your federal Form 1040-X and     Line 19, to determine the amount of each partnership’s net operating 
paid the tax due), or you may be assessed a late-payment penalty.              loss deduction amount that is allocated or apportioned to Illinois. 
           Any Form IL-1040-X filed prior to the automatic extension           For a net IRS section 1256 contracts loss carryback, your deduction for 
date will be considered a “corrected” rather than an amended return            a tax year cannot be greater than the loss amount on Line 1 of the US 
and any penalties and interest may be refigured.                               6781 for the carryback year, and the allowable loss amount cannot be 

IL-1040-X Instructions (R-12/22)                          Printed by authority of the state of Illinois, electronic only, one copy.            Page 1      of 5



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greater than the gain listed on Line 1 of US 6781 for the carryback year.    What must I attach to my Form IL-1040-X?
For a net section 1256 contracts loss carryback, attach a copy of your       If you are filing Form IL-1040-X because 
federal Form 6781, Gains and Losses From Section 1256 Contracts                 you filed a federal Form 1040X to report a federal change other 
and Straddles for the carryback year.                                           than an NOL carryback, you must include a copy of that form and 
                                                                                proof of federal finalization. 
What should I attach to Form IL-1040-X when 
                                                                                If your federal change resulted in an overpayment, proof of federal 
claiming an NOL or IRS net section 1256                                         finalization includes a copy of the notification you received from 
contracts loss?                                                                 the IRS stating that they accepted the changes shown on your 
In order to support a refund claimed as a result of a finalized federal         federal Form 1040X; e.g., a refund check, “Statement of Account,” 
NOL or IRS net section 1256 contracts loss carryback, you must                  agreement, or judgment. 
attach the following information:                                               If your federal change resulted in a balance due, proof of federal 
   a copy of your federal Form 1040X, Amended U.S. Individual                   finalization includes a copy of your federal Form 1040X and a 
 Income Tax Return, or federal Form 1045, and                                   copy of the check you sent to the IRS to pay the tax due. 
   a copy of any refund check and any other notification you received           If you do not have a copy of this notification, please contact the 
 from the IRS indicating acceptance of the changes shown on your                IRS to request a tax account transcript.  
 federal Form 1040X or federal Form 1045, and                                   of a change made by the IRS, you must include copies of all the 
   a copy of your federal Form 1045 Schedule B for an NOL                       federal examining officer’s reports, including preliminary, revised, 
 carryback (or pro forma if this was not filed federally), or                   corrected, and superseding reports.
   a copy of your federal Form 6781 for a IRS net section 1256                  of any other changes, see the instructions for Form IL-1040 and 
 contracts loss carryback.                                                      any schedules to see what to attach.
           For an NOL carryback, you must complete and attach                         If the change you are making requires a supporting 
federal Form 1045 Schedule B, even if you did not file a federal Form        schedule or form, you must attach it to your Form IL-1040-X. Without 
1045 for this year.                                                          proper attachments, we may partially or totally deny your claim.
In addition, if you were a nonresident or part-year resident of Illinois              Keep all state and federal forms with your tax records. You 
in the carryback year, you must also attach                                  must send us additional information if we request it. 
   copies of the federal Form 1040 or 1040-SR, Pages 1 and 2, and            What if my claim is denied?
 federal Schedules 1, C, E, and F filed for the loss year. Include           If we deny your refund claim by a written notice of denial, you may 
 supporting information that identifies the partnerships and S               file a written protest within 60 days and request a hearing. If you do 
 corporations (names and FEINs) whose losses are included in                 not hear from us within six months after you have filed your claim, 
 Schedules C, E, and F and the amount of loss incurred by each               you may file a written protest at any time and request a hearing.
 entity.
   copies of Schedule K-1-P, Partner’s or Shareholder’s Share                What if I need additional forms or schedules? 
 of Income, Deductions, Credits, and Recapture, or other                       If you need additional forms or schedules, 
 documentation for the carryback year for each partnership or S                  visit our website at tax.illinois.gov or
 corporation through which you incurred an NOL in the loss year                 write to us at Illinois Department of Revenue, P.O. Box 19010,  
 and that identifies each entity’s apportionment formula for the                  Springfield, Illinois 62794-9010. 
 carryback year.
If you fail to attach the required information to your Form IL-1040-X,       What if I need additional assistance or forms?
your refund may be delayed or denied.
                                                                                Visit our website at tax.illinois.gov for assistance, forms or 
What is my exemption allowance?                                                 schedules.
You may generally claim a $2,425 exemption for yourself and each of             Write us at Illinois Department of Revenue, P.O. Box 19001, 
your dependents. The additional exemption allowance for taxpayers               Springfield, Illinois 62794-9001. 
and their spouses who are 65 years of age or older or who are legally           Call 1 800 732-8866 or 217 782-3336 (TDD, telecommunications 
blind is $1,000. See the Form IL-1040 Instructions for details.                 device for the deaf, at 1 800 544-5304).
           The standard exemption allowance may not be claimed in               Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m. 
Step 4 if a taxpayer’s federal AGI exceeds $500,000 for returns with            (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices), 
a federal filing status of married filing jointly, or $250,000 for all other    Monday through Friday. 
returns.                                                                      

                                        Step–by–Step Instructions

             You must file a separate Form IL-1040-X for each year you       If your Social Security number is different on this return, include the 
are amending.                                                                Social Security number from your previously filed return in Line I.
                                                                             Line C – Check the box to indicate your filing status. If your filing 
Step 1: Personal information                                                 status is different from your previously filed return, explain your 
Line A – Enter your name(s), year(s) of birth, Social Security               change in Step 11, Line D.
number(s), current address, and email address. Include your Illinois         In general, most taxpayers should use the same filing status as on 
county if you were an Illinois resident during the year.                     their federal return. However, 
             Do not redact SSN(s) as this can cause processing delays.          if you are married, you filed a joint federal return, and you are  
                                                                                an injured spouse (your spouse owes a liability, for which        
             Email address is requested per legislation and will not be         you are not responsible, to a government agency), you should  
used for correspondence.                                                        file separate Illinois returns using the “married filing separately”  
Line B – Check the box if your Social Security number(s), name(s),              filing status. If you choose to file a joint Illinois return, we may  
or address are different on this return than on any previously filed return.    take the entire refund to pay your spouse’s liability. 

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           If you did not make this election on your original Form                        Line 7 – If you claimed other subtractions from Schedule M on your 
 IL-1040, you may file Form IL-1040-X to make this                                        previously filed return or if you are filing Form IL-1040-X because 
 election only if the extended due date of the return has not                             you qualified for a subtraction but did not previously claim it, you 
 passed.  If you made this election on your original Form IL-1040,                        must correct or complete Schedule M and attach it to your Form 
 you may file Form IL-1040-X to revoke this election only if the                          IL-1040-X.
 extended due date of the return has not passed.  Once the                                Lines 8 and 9 – Follow the instructions on the form.  
 election is made and the extended due date has passed, it is  
 irrevocable for the tax year. Do not recalculate any  items on your                      Step 4: Exemptions – Line 10 
 federal return. Instead, you must divide each item of income and                         Income Exceptions
 deduction shown on your joint federal return between                                     If your federal  federal filing status is married filing jointly and your 
 your separate Illinois returns following the Allocation Worksheet in                       federal AGI is greater than $500,000, you are not entitled to an 
 the Form IL-1040 Instructions.                                                             exemption allowance on Line 10.  Enter “zero” on Line 10.  
   if either you or your spouse is an Illinois resident and the                           If your federal federal filing status is single, head of household, married 
  other is a part-year resident or nonresident (e.g., military                              filing separately, or widowed and your federal AGI on Line 1 
      personnel), and you elect to file a joint return, you will                            is greater than $250,000, you are not entitled to an exemption 
  both be treated as residents. If you originally filed a joint                             allowance on Line 10.  Enter “zero” on Line 10.
  return, but did not treat both yourself and your spouse as    
  Illinois residents, you must correct that error by either filing a                      Line 10a –    See chart to figure your exemption amount for this line. 
  joint Form IL-1040-X treating yourselves as Illinois residents or                        Filing Status    Did you     Base                    Exemption 
  by filing separate IL-1040-X forms, even if the extended due date                                         check either  income from  Amount - 
      has passed. If you file separate IL-1040-X forms, do not     
                                                                                                            box on Step  Line 9 or              enter this 
      recalculate any items on your federal return. Instead,             
  you must divide each item of income and deduction shown                                                   1, Line D?  Schedule                amount on 
  on your joint federal return between your separate Illinois returns                                                   NR, Line 46             Step 4, Line 
      following the Allocation Worksheet in the Form IL-1040                                                                                    10a:
      Instructions. Any spouse filing as a nonresident or part-year                         Single*                 No  **any amount            $2,425
  resident must also attach a completed Schedule NR. 
Line D – Check the corresponding box if someone else can claim you or                       Single*         Yes                  $2,425 or      $2,425
your spouse as a dependent.                                                                                                      below
Line E – Check the corresponding box if you or your spouse were a 
nonresident or part-year resident of Illinois.                                              Single*         Yes                  $2,426 or            $0
                                                                                                                                 greater
Steps 2 through 11                                                                          Married filing          No  **any amount            $4,850
If you filed Schedule CR, Schedule NR, Schedule ICR, or Schedule                            jointly
IL-E/EIC, with your original Form IL-1040 or previously filed Form 
IL-1040-X, you must complete and attach corrected schedules to your                         Married filing  Yes - only           $2,425 or      $4,850
Form IL-1040-X. For each change you make, you must provide an                               jointly         one                  below
explanation in Step 11, Line D.                                                             Married filing  Yes - only           $2,426 or      $2,425
Step 2: Income – Lines 1 through 4                                                          jointly         one                  greater
Line 1 – If your AGI is changing due to a federal change, you must                          Married filing  Yes - both           $4,850 or      $4,850
attach proof of federal finalization.                                                       jointly                              below
          If you are changing Line 1 to take an NOL or net section                          Married filing  Yes - both           $4,851 or            $0
1256 contracts loss deduction, see “General Information” in these 
instructions for additional details.                                                        jointly                              greater
                                                                                          *Single filing status includes Head of Household, Widowed, and 
Line 2 – If you are changing the amount on this line, see the Form                        Married filing separately.
IL-1040 Instructions.                                                                     **See Income Exceptions.
Line 3 – You must provide an explanation in Step 11, Line D, if this is 
a change to your previously filed return.                                                 Line 10b – If you (or your spouse if married filing jointly) were 65 or 
                                                                                          older, enter the total number of exemptions, as corrected.
Complete Schedule M, Other Additions and Subtractions for 
Individuals, and enter the total addition amount from Schedule M.                         Line 10c – If you (or your spouse if married filing jointly) were legally 
                                                                                          blind, enter the total number of exemptions, as corrected.  
Step 3: Base Income – Lines 5 through 9                                                   Line 10d – If you are claiming dependents, complete Schedule 
Any changes that you make to the subtractions on Lines 5 through                          IL-E/EIC, and enter the amount from Step 2, Line 1, on Line 10d, as 
7 require corrected support for that line. You must also provide an                       corrected. 
explanation in Step 11, Line D, if this is a change to your previously 
filed return.                                                                                        Schedule IL-E/EIC. 
Line 5 – Enter the corrected amount of federally taxed Social Security                    If you change the number of your exemptions, you must explain the 
and retirement income included in your AGI on Line 1 of your Form                         reason, in detail, in Step 11, Line D. 
IL-1040-X. Attach federal Form 1040 or 1040-SR, Page 1 with 
                                                                                                    See the Form IL-1040 Instructions for more information. 
amended figures and any W-2 and 1099 forms.
Line 6 – Enter the corrected amount of any Illinois Income Tax                            If you are changing Line 10 due to a federal change, you must attach 
                                                                                          proof of federal finalization.  Attach a copy of your original federal 
overpayment reported as income on your federal Form 1040 or 1040-                         return or amended federal Form 1040X that supports the exemption 
SR, Schedule 1, Line 1. Do not include other states’ refunds on this                      change.
line. Attach federal Form 1040 or 1040-SR, Page 1, and Schedule 1 
with amended figures.
IL-1040-X Instructions (R-12/22)                                                                                                                       Page 3 of 5      



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Step 5: Net Income and tax – Lines 11 - 14                                          Line 22 – If you are changing the amount on this line, see the Form 
                                                                                    IL-1040 Instructions. 
Line 11 – Residents: Figure your net income by subtracting Line 10 
from Line 9, and enter the result. This line may not be less than                   Line 23 and 24 – Follow the instructions on the form.
zero.
                                                                                    Step 8: Payments and Refundable Credit – Lines 
Nonresidents and part-year residents: First, check the box in 
Step 1, Line E, to identify whether you were a nonresident or a                     25 through 31
part-year resident of Illinois during 2022.                                         Line 25 – If the amount of your Illinois Income Tax withheld changes 
                                                                                    from your previously  filed return, complete a corrected Schedule 
Next, enter the amount from Schedule NR, Line 51, on Line 11. This                  IL-WIT. 
line may not be less than zero. 
                                                                                              Schedule IL-WIT and copies of all W-2 and 1099 forms. 
           Schedule NR 
Line 12 – Residents: Multiply your net income on Line 11 by 4.95%                   Line 26 – Enter the total of estimated tax payments you made with 
(.0495).                                                                            Form IL-1040-ES, payments made with Form IL-505-I, and any 
                                                                                    overpayment applied to your 2022 estimated tax from a prior year 
Nonresidents and part-year residents: Enter the corrected tax                       return.
from Schedule NR, Step 5, Line 52. 
                                                                                    Line 27 – Enter the amount of pass-through withholding (income tax 
Line 13 – If you are recapturing investment credits, enter the amount               paid) made on your behalf by a partnership, S corporation, or trust. 
from Schedule 4255, Recapture of Investment Tax Credits.  Attach 
Schedule 4255 with amended figures.                                                           Schedule K-1-P or Schedule K-1-T, Beneficiary’s Share of  
Line 14 – Follow the instructions on the form.  Cannot be less than                 Income and Deductions, if payments were made on your behalf but 
zero.  Line 15 – Follow the instructions on the form.                               you did not previously claim them. Attach corrected Schedule K-1-P 
                                                                                    or Schedule K-1-T, if you are amending the amount of previously 
Step 6: Tax – Lines 15 through 19                                                   claimed credit. 
Line 15 – If you claimed a credit for tax paid to other states on your              Line 28 – Enter the total share of pass-through entity tax credit 
previously filed return or if you are filing Form IL-1040-X because you             passed through to you shown on Schedule K-1-P or Schedule K-1-T 
qualified for this credit but did not previously claim it, you must correct         for this tax year. 
or complete Schedule CR.
                                                                                              Schedule K-1-P or Schedule K-1-T, if a pass-through entity 
           Schedule CR                                                              tax credit was passed through to you but you did not previously claim 
                                                                                    it. Attach corrected Schedule K-1-P or Schedule K-1-T if you are 
Line 16 – If you claimed a property tax credit or a K-12 education                  amending the amount of previously claimed credit.  
expense credit from Schedule ICR on your previously filed return, or 
if you are filing Form IL-1040-X because you qualified for the credit               Line 29 – If you claimed an Earned Income Credit (EIC) on your 
but did not previously claim it, you must correct or complete Schedule              previously filed return or if you are filing Form IL-1040-X because 
ICR.                                                                                you qualified for this credit but did not previously claim it, you 
                                                                                    must correct or complete Schedule IL-E/EIC and attach it to your 
           Schedule ICR                                                             Form IL-1040-X.  If you are changing Line 29 due to a federal  
                                                                                    change, you must attach proof of federal finalization.
          If your federal  federal filing status is married filing jointly and your 
federal AGI is greater than $500,000, you are not entitled to a                               Schedule IL-E/EIC
property tax credit or a K-12 education expense credit.
                                                                                    Line 30 – If you made tax payments with your Form IL-1040, a 
          If your federal federal filing status is single, head of household,       previously filed Form IL-1040-X, or for any other reason (i.e., paying 
married filing separately, or widowed and your federal AGI is greater               your electronic return balance due, responding to a notice or a 
than $250,000, you are not entitled to a property tax credit or a K-12              bill, or an amount was collected from you), enter the total of all tax 
education expense credit.                                                           payments made. Do not include any penalty or interest you paid.
Line 17 – If you claimed a credit from Schedule 1299-C, Income                      Line 31 – Follow the instructions on the form.
Tax Subtractions and Credits (for individuals), on your previously 
filed return or if you are filing Form IL-1040-X because you qualified              Step 9: Corrected Total Overpayment or 
for this credit but did not previously claim it, you must correct or                Underpayment - Lines 32 and 33
complete Schedule 1299-C.                                                           Lines 32 and 33 – Follow the instructions on the form.
           Schedule 1299-C                                                          Step 10: Adjusted Refund or Amount You Owe - 
                                                                                    Lines 34 through 38 
Lines 18 and 19 – Follow the instructions on the form.                              Line 34 – Enter the overpayment, if any, from your original Form 
          A change in your tax may result in a change to the credits                IL-1040, Line 31, or the adjusted overpayment amount reported to 
allowed on Lines 15, 16, and 17.                                                    you by the department. 
                                                                                    Line 35 – Follow the instructions on the form.
Step 7: Other Taxes – Lines 20 through 23                                           Line 36 – Enter the amount from Line 35 you want refunded to you 
Line 20 – If you are changing the amount on this line, see the Form                 and check the box for how you would like to receive your refund. We 
IL-1040 Instructions.                                                               will figure any interest due to you and include it in your refund.
Line 21 – Enter the amount of Illinois Use Tax you reported on your                          If you want to deposit your refund directly into your 
Form IL-1040.                                                                       checking or savings account, check the direct deposit box and 
                                                                                    complete the direct deposit information. 
          You may not change the amount of use tax reported on 
your original Form IL-1040 on Form IL-1040-X.                                                We will not refund any amount less than $1. We will reduce 
                                                                                    any overpayment by the amount of any outstanding tax, penalties, 
Page 4 of 5                                                                                                                   IL-1040-X Instructions (R-12/22)   



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and interest you owe and by amounts you owe to other agencies or             a bad check penalty if your remittance is not honored by your  
governments, if those debts have been certified to us.                      financial institution. 
Line 37 – Subtract Line 36 from Line 35. This is the amount of              a cost of collection fee if you do not pay the amount you owe  
overpayment you elect to be applied against your estimated tax              within 30 days of the date printed on any bill we send you.
obligation.                                                                 interest on unpaid tax from the day after the original due      
If you elect to apply your overpayment against your estimated tax           date of your return through the date you pay the tax.
obligation, see Form IL-1040 Instructions for more information.                    If you received interest on the refund from your original 
                                                                                   
If your overpayment accrues interest and you elect to                    Form IL-1040 or a previously filed amended return and you file an 
   apply your entire overpayment against your estimated tax, any         amended return that either reduces the original refund amount or 
  interest you accrue will also be applied against your estimated tax.   results in a balance due, you must pay back the interest on the 
  We will calculate the amount of interest and notify you.               portion of the refund that you received in error. 
   receive a portion of your overpayment as a refund and apply the  
  remainder of your overpayment against your estimated tax, any          Step 11   Amended Information
  interest you accrue will be included with your refund.                 Line A – Check the box that describes your change. The date needed for 
         We will reduce any credit to your estimated tax by the              federal changes that resulted in an overpayment is the date you 
amount of any outstanding tax, penalties, and interest you owe. If          received a federal finalization notice from the IRS stating that they 
your credit is reduced, you may owe a late-payment penalty for              have accepted your change either by paying a refund or by final 
underpayment of estimated tax. For more information, see                    assessment, agreement, or judgment, not the date you filed your 
Form IL-1040-ES.                                                            federal Form 1040X. 
Line 38 – If you have an amount on Line 32 and this amount is less           federal changes that resulted in a tax increase is the date you filed 
than Line 34, subtract Line 32 from Line 34 or if you have an amount        your federal Form 1040X and paid the tax due. Failure to provide 
on Line 33, add Lines 33 and 34.  This is the amount of tax you owe.        this date could result in an assessment of a late-payment penalty.
We encourage you to pay electronically using MyTax Illinois.             Lines B through D – Follow the instructions on the form. If you file 
If you do not elect to pay electronically, complete the 2022             Form IL-1040-X, Lines B through D must be completed.  Failure to 
IL-1040-X-V, Payment Voucher for Amended Individual Income               complete these lines may result in a delay in the processing of your 
Tax, and staple it, along with your payment, to the front of your        return.
Form IL-1040-X.                                                          Step 12   Sign and Date, Paid Preparer, and Third 
We will figure the amount of any penalties and interest you owe, 
and send you a bill for any amount due. However, if you prefer, you      Party Designee
may figure the penalties and interest you owe yourself. For more         Sign and date 
information, see Publication 103, Penalties and Interest for Illinois 
Taxes, on our website at tax.illinois.gov.                               You, and your spouse if filing jointly, must sign and date your return.  
                                                                         If you are filing for a minor as a parent or guardian, you must sign the 
Penalties and Interest                                                   return. Staple all required copies of forms and schedules, powers of 
The following penalties must be paid unless you can show that the        attorney, and letters of estate or office to the back of the return. 
failure to timely file or pay is due to reasonable cause and not due to 
willful neglect.                                                         Paid preparer
You may owe                                                              If you pay someone to prepare your return, the paid preparer must 
   a late-filing penalty if you do not file a processable return by the  also sign and date your return, provide a phone number, and enter 
  extended due date.                                                     their Preparer Tax Identification Number (PTIN) issued by the IRS.  
                                                                         Check the box if the paid preparer is self-employed.  If the paid 
             Changes resulting from a net operating loss (NOL), net      preparer is employed with a professional tax preparation firm, the 
  section 1256 contracts loss, or capital loss carryback will not affect paid preparer also must provide the name, the Federal Employer 
  this penalty.  
                                                                         Identification Number (FEIN), the address, and phone number of the 
  a late-payment penalty for unpaid tax if you do not pay the tax        firm.  
  you owe on time. 
             If you file an amended return before the extended due       Third party designee (optional)
  date, this penalty will be adjusted based on the newly reported        If you want to allow another person to discuss this return and any 
  tax. Also, tax required to be shown on the return that was not         previous return that affects the liability reported on this return with us, 
  previously reported is subject to this penalty if not paid by the      check the box and print the designee’s name and telephone number. 
  original due date of the return. Changes resulting from a net          The authorization will allow your designee to answer any questions 
  operating loss (NOL), net section 1256 contracts loss, or capital   that arise during the processing of your return, call us with questions 
  loss carryback will not affect this penalty.                           about your return, and receive or respond to notices we send.  You 
                                                                         may revoke the authorization at any time by calling or writing us.
             If you are filing to report a federal change, this penalty  
  will not be assessed if you file Form IL-1040-X and pay the tax  
  you owe within 120 days of the federal acceptance date shown in  
  Step 1, Line F.                                                        Mailing your Form IL-1040-X
  a late-payment penalty for underpayment of estimated tax if  
  you were required to make estimated tax payments and failed to         Mail your return to:
  do so, or failed to pay the required amount by the payment due  
  date.                                                                  ILLINOIS DEPARTMENT OF REVENUE
             If you file an amended return before the extended due       PO BOX 19047
  date, this penalty will be adjusted based on the newly reported        SPRINGFIELD IL  62794-9047
  tax. In most cases, if you file an amended return after the    
  extended due date, any penalty for late payment of estimated tax  
  will remain as originally assessed.
IL-1040-X Instructions (R-12/22)                                                                                                        Page 5 of 5      






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