Illinois Department of Revenue

        2022 Form IL-2210 Instructions  

General Information                                                         What is late-filing or nonfiling penalty?
What is the purpose of this form?                                           Late-filing or nonfiling penalty is a penalty assessed for failure to 
This form allows you to figure penalties you may owe if you did not         file a processable return by the extended due date. This penalty is the 
                                                                            lesser of $250 or 2 percent of the tax amount required to be shown 
  make timely estimated payments,                                           due on your return, reduced by withholding and payments made by 
  pay the tax you owe by the original due date, or                          the original due date and any credits allowed on your return (2022 
  file a processable return by the extended due date.                       Form IL-1040, Lines 15, 16, 17, 28, and 29.) 
    The late-payment penalty for underpayment of estimated tax              An additional penalty will be assessed if you do not file a processable 
is based on the tax shown due on your original return. Do not use the       return within 30 days of the date we notify you that we are not able 
tax shown on an amended return filed after the extended due date of         to process your return. This additional penalty is equal to the greater 
the return to compute your required installments in Step 2.                 of $250 or 2 percent of the tax shown on your return, determined 
                                                                            without regard to any payments and credits, and may be assessed 
                                                                            up to a maximum of $5,000.
Do I need to complete this form if I owe 
penalties?                                                                  What if I underpaid my estimated tax 
No, you do not need to complete this form if you owe penalties. We          because of a change in the law during the 
encourage you to let us figure your penalties and send you a bill 
instead of completing and filing this form yourself.                        tax year?
If you let us figure your penalties, complete your Form IL-1040 as          If a change in the Illinois Income Tax Act (IITA) enacted during the tax 
usual, leave Line 33 on your Form IL-1040 blank, and do not attach          year increased your liability and the new statute does not specifically 
Form IL-2210.                                                               provide for relief from penalties, you may reduce or eliminate your 
                                                                            penalty for underpayment of estimated tax by using the annualized 
However, you must complete this form if you                                 income installment method in Step 6 and computing your income and 
  use the annualized income installment method in Step 6; or                liability for each period according to the IITA as in effect as of the end 
  choose to enter the actual amount of tax withheld in each quarter         of that period. See Specific Instructions for Step 6. 
  in Step 2, Line 10a.                                                       
For more information, see Publication 103, Penalties and Interest for 
Illinois Taxes. To receive a copy of this publication, visit our website at What if I need additional assistance or forms?
tax.illinois.gov. 
                                                                               Visit our website at tax.illinois.gov for assistance, forms or  
                                                                               schedules. 
What is late-payment penalty?                                                  Write us at Illinois Department of Revenue, P.O. Box 19001,  
Late-payment penalty is a penalty assessed for failure to pay the              Springfield, Illinois 62794-9001. 
tax you owe by the due date. This penalty could result from two 
different underpayment situations and is assessed at either 2 percent          Call 1 800 732-8866 or 217 782-3336 (TDD, telecommunications 
or 10 percent of the unpaid liability based on the number of days              device for the deaf, at 1 800 544-5304). 
the payment is late. The penalty rates used on this form are for               Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m.    
returns due on or after January 1, 2005. For returns due before                (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices),  
January 1, 2005, see Publication 103.                                          Monday through Friday.
You will be assessed a late-payment penalty for unpaid tax if 
you did not pay the total tax you owe by the original due date of the 
return. An extension of time to file your return does not extend 
the amount of time you have to make your payment. 
You will be assessed a late-payment penalty for underpayment of 
estimated tax if you were required to make estimated tax payments 
and failed to do so, or failed to pay the required amount by the 
payment due date. 
You do not owe a late-payment penalty for underpayment of 
estimated tax if 
  you qualify as a farmer for this year (check the box on Form   
  IL-1040, Line 33a);
  you or your spouse were 65 years of age or older, and 
  permanently lived in a nursing home during this year (check the 
  box on Form IL-1040, Line 33b); 
  you were not required to file Form IL-1040 for last year (check the 
  box on Form IL-1040, Line 33d);
  last year’s Form IL-1040 had a zero tax liability (Form IL-1040, 
  Line 14 minus Lines 15, 16, 17, 28 and 29); or
  this year’s tax liability (Form IL-1040, Line 14 minus Lines 15, 16, 
  17, 25, 27, 28, and 29) is $1,000 or less.

IL-2210 Instructions (R-12/22)                        Printed by authority of the State of Illinois. Electronic only, one copy.   Page 1 of 5

                                                                                 Recapture, or Schedule K-1-T, Beneficiary’s Share of Income and 
Specific Instructions                                                            Deductions. Enter the entire amount in the quarter in which the pass-
Step 1: Provide the following information                                        through entity’s tax year ended.
Follow the instructions on the form.                                             Lines 10c and 11 – Follow the instructions on the form. 
                                                                                 Lines 12 and 13 – Complete Lines 12 and 13 of each quarter before 
Step 2: Figure your required installments                                        proceeding to the next quarter. Follow the instructions on the form.
Line 1 – Enter in Column A the total amount of income tax and 
compassionate use of medical cannabis and sale of assets by                      Step 3: Figure your unpaid tax
gaming licensee surcharges shown on your 2022 Form IL-1040,                      Lines 14 through 17 – Follow the instructions on the form.
Lines 14 and 22. Enter in Column B the income tax shown on your                  Line 18 – Calculate the total of all payments made on or before the 
2021 Form IL-1040, Lines 14 and 22.                                              original due date of your 2022 return. Include 
     For Columns A and B, if a corrected return was filed for                       any overpayment carried forward to 2022 from a prior year original 
either year on or before the automatic six-month extension date,                   or amended return if that prior year return was filed on or before 
the corrected tax should be used. If an amended return was filed                   the original due date of your 2022 Form IL-1040 (April 18, 2023, 
for either year after the automatic six-month extension date, use the              for calendar year filers),
most current tax reported prior to the extension date.                             your Form IL-1040-ES and Form IL-505-I payments made this year,
Line 2 – Enter in Column A the total amount of credits you claimed                  the pass-through withholding made on your behalf, and 
on your Form IL-1040, Lines 15, 16, 17, 28, and 29, for this year.                  your withholding as shown on your W-2 and 1099 forms. 
Enter in Column B the total amount of credits you claimed on your                Compare that total to the total of Line 9b, Quarters 1 through 4, and 
Form IL-1040, Lines 15, 16, 17, 28 and 29, for the prior tax year. Do            enter the greater amount here.
not include your tax withheld or estimated payments on these lines.              Line 19 – Subtract Line 18 from Line 17. If the amount is
     If you are filing a joint return this year and you and your                   positive, enter the amount here. You owe a late-payment penalty 
spouse did not file a joint return last year, enter in Column B the total          for unpaid tax. Enter this amount in Penalty Worksheet 2, Line 23, 
of the taxes shown on both of your Form IL-1040 returns for last year.             Column C and continue to Step 4. 
If you filed a joint return last year and you are either filing separate           zero or negative, Enter the amount here. If the result is negative use 
returns this year or filing a joint return with a different spouse, skip Lines 1   brackets. Continue to Step 4 and complete Penalty Worksheet 1.
and 2 of Column B. Enter in Column B, Line 3, the following calculation:
                                                                                 Step 4: Figure your late-payment penalty
                              Tax minus credits you would have shown 
Tax minus credits shown       on a separate return for last year.                Use Penalty Worksheet 1 to figure your late-payment penalty for 
on last year’s joint return X                                                    underpayment of estimated tax. Use Penalty Worksheet 2 to figure 
                              Total of the taxes minus credits you               your late-payment penalty for unpaid tax. 
                              and your spouse would have shown on 
                              separate returns for last year.                       You must follow the instructions to properly complete the 
                                                                                 penalty worksheets.
Lines 3 through 6 and Line 8 – Follow the instructions on the form.              Line 20 – Enter your payments, regardless of the type of payment, 
Line 7 – If Line 5 is $1,000 or less or if you checked the box on your           and the date you made the payment. List the payments in date order.
Form IL-1040, Line 33a, 33b, or 33d indicating you are not required              Include any overpayment carried forward from a prior year original 
to make estimated tax payments, enter zero and skip to Step 3.                   or amended return. If your prior year return that made the election to 
Otherwise, follow the instructions on the form.                                  credit your overpayment against your 2022 tax was filed
     We will waive the late-payment penalty for underpayment of                     on or before the extended due date of that prior year return, your 
estimated tax if you timely paid the lesser of 100 percent of the prior            credit is considered to be paid on April 18, 2022.
year’s tax liability or 90 percent of the current year’s tax liability. This 
form reflects that waiver.                                                         However, if all or a portion of your overpayment results from
                                                                                   payments made after the original due date of your 2021 return,
Line 9a - For each quarter, enter the date that corresponds with the               that portion of your credit is considered to be paid on the date
15th day of the 4th, 6th, and 9th month of your tax year and the 15th              you made the payment.
day of the first month following the end of your tax year. If this date 
falls on a weekend or holiday, use the next business day.                           after the extended due date of that prior year return, your credit 
                                                                                   is considered to be paid on the date you filed the return on which 
Line 9b – Enter the amount of your required installment for each due 
                                                                                   you made the election.
date shown. For most taxpayers, this is the amount shown on Line 8.  
However, if you annualize your income, you must complete Step 6 to               Do not include tax credits, pass-through withholding made on your 
determine the amount of your required installment for each due date. For         behalf, or withholding. 
taxpayers who annualize, this is the amount shown on Step 6, Line 56.
     Annualized income installment method: If your income                              Penalty Worksheet 1 - Late-payment    
was not received evenly throughout the year, you may be able to                        penalty for underpayment of estimated tax
lower or eliminate the amount of your required installments by using 
the annualized income installment method in Step 6. If you choose                If the amount on Line 13 is positive (greater than zero) for any quarter, 
to annualize your income in Step 6, you must use this method for all             you may owe a late-payment penalty for underpayment of estimated 
four installments.                                                               tax. Use this worksheet to figure the penalty for any unpaid quarter. 
Line 10a – Quarters 1 through 4: Enter one-fourth of the total tax                  If you paid the required amount from Line 13 by the due 
withheld (or the actual tax withheld from your wages for each quarter).          date in Step 2, Line 9a for each quarter, do not complete Penalty 
     We consider you to have paid Illinois tax withheld evenly over              Worksheet 1.
the entire year unless you send us copies of pay stubs or a letter from          Line 21 – Follow the instructions below for each column.
your employer that states the amounts actually withheld during each              Column B - Enter in Quarters 1 through 4, the installment due date 
quarter. To figure even payments of tax withheld, divide the total amount        for each quarter from Step 2, Line 9a.
withheld by four. If you file a joint return, include the tax withheld for both  Column C - Enter the amounts from Step 2, Line 13, on the first line 
you and your spouse.                                                             of Column C for each quarter.
Line 10b – Quarters 1 through 4: Enter the amount of pass-through 
withholding made on your behalf and shown on Schedule K-1-P, 
Partner’s or Shareholder’s Share of Income, Deductions, Credits, and 
Page 2 of 5                                                                                                                IL-2210 Instructions  (R-12/22)

Column D – Apply the payment with the earliest date from Line 20 to    If the result is positive, complete Columns F through I. Enter this 
the first unpaid quarter. Complete Columns E through I.                positive (unpaid) amount on the next line in Column C, and continue 
Continue applying payments in date order until all unpaid amounts      completing Columns D through I. Continue doing this until Column E 
in Column C have been satisfied (Column E is zero or has an            is an overpayment, zero, or you have entered “0” in Column D. 
overpayment for all unpaid quarters), or you have no more payments     If the result is negative or zero, you have paid your tax. Enter the amount 
to apply. See the example on Page 5.                                   here and, if negative, use brackets. Complete Columns F through I. 
         Penalty Worksheet 1 allows for up to four payments to be      If you have entered “0” in Column D, enter the amount from Column 
applied to any quarter. If you have more than four payments to apply   C here, and complete Columns F through I. 
to any quarter, use a separate piece of paper following the same       Column F – Enter the date the payment in Column D was made. If 
format as Penalty Worksheet 1 and attach to your Form IL-2210.           you are applying an overpayment from Penalty Worksheet 1, 
Column E – Subtract the payment in Column D from the unpaid             Column E, enter the date that corresponds to that payment, 
amount in Column C.                                                     shown on Line 20.
If the result is positive, complete Columns F through I. Enter this     Column D is “0,” do not enter a date and skip to Column H. 
positive (unpaid) amount on the next line in Column C. Continue        Column G – Figure the number of days from the date in Column B to 
applying payments in date order until Column E is an overpayment,      the date in Column F and enter that number here. This is the number 
zero, or you have entered “0” in Column D.                             of days the payment was late. 
If the result is negative or zero, you have paid this quarter. Enter 
the amount here and, if negative, use brackets. Complete Columns F     Column H – Enter the penalty rate that applies to the number of days 
through I. Apply any negative (overpayment) amount in Column E to      you entered in Column G. See the penalty rates on Form IL-2210, 
the next underpaid quarter.                                            Page 2. If Column D is “0” and you did not enter a date in Column F, 
                                                                       enter 10 percent (.10) here. 
         If this amount is negative in the fourth quarter, and the 
payment date in Column F is after the original due date of the         Column I – Figure this amount using the payment portion in either 
return, apply this overpayment to any unpaid tax shown on Penalty      Column C or Column D. 
Worksheet 2, Line 23 when figuring your late-payment penalty for       If Column D is “0” or if Column E is “0” or an overpayment, multiply 
unpaid tax. See the instructions for Penalty Worksheet 2, Column D. If the unpaid amount in Column C by the penalty rate in Column H. 
you entered “0” in Column D, enter the amount from Column C here,      Otherwise, multiply the payment amount in Column D by the penalty 
and complete Columns F through I.                                      rate in Column H. Enter the amount here.
Column F – Enter the date the payment in Column D was made. If         Line 24 – Add Column I. This is your late-payment penalty for unpaid 
Column D is “0,” do not enter a date and skip to Column H.             tax. Enter this amount here and on Step 5, Line 34.
Column G – Figure the number of days from the date in Column B to 
the date in Column F and enter that number here. This is the number    Step 5: Figure your late-filing penalty and 
of days the payment was late.                                          the amount you owe 
Column H – Enter the penalty rate that applies to the number of days   Figure your late-filing penalty 
you entered in Column G. See the penalty rates on Form IL-2210,        Complete Lines 25 through 33 to figure your late-filing penalty only if 
Page 2. If Column D is “0,” enter 10 percent (.10) here.                 you are filing your Form IL-1040 after the extended due date of 
Column I – Figure this amount using the payment portion in either       your return; and 
Column C or Column D.                                                    your tax was not paid by the original due date of your return. 
If Column D is “0” or if Column E is “0” or an overpayment, multiply   Unless both of these apply, you do not owe a late-filing penalty.
the unpaid amount in Column C by the penalty rate in Column H.         Lines 25 through 33 – Follow the instructions on the form.
Otherwise, multiply the payment amount in Column D by the penalty 
                                                                       Figure the amount you owe 
rate in Column H. Enter the amount here.
                                                                       Lines 34 through 36 – Follow the instructions on the form.
Line 22 – Add Column I, Quarters 1 through 4. This is your             Line 37 – Add Lines 34 through 36. Enter the total on this line. If the 
late-payment penalty for underpayment of estimated tax.  Enter the     result is positive, this is the total of your tax, late-payment penalty for 
amount here and on your Form IL-1040, Line 33.                         unpaid tax, and your late-filing penalty. See Form IL-1040, Line 40, 
                                                                       instructions for your payment options. 
                 Penalty Worksheet 2
        Late-payment penalty for unpaid tax                            Step 6: Complete the annualization 
                                                                       worksheet for Step 2, Line 9b 
Line 23– Follow the instructions below for each column.                Unless you made timely estimated payments, annualizing your 
Column B – Enter the original due date of your return.                 income will usually not reduce your penalty. If you complete the 
Column C – Enter any positive amount from Line 19 on the first line of annualization worksheet, check the box on your Form IL-1040, 
Column C.                                                              Line 33c, and attach Form IL-2210 to your return.
                                                                       Complete Lines 38 through 56 of one column before going to the 
Column D – If you completed Penalty Worksheet 1 and you have a 
                                                                       next, beginning with Column A.
negative amount (overpayment) in the 4th quarter of Column E, and 
the payment date in Column F is after the original due date of your    If the IITA was amended during your tax year and changed how 
return, apply the overpayment from Line 21, Column E, as the first     you compute your net income or credits, and the amendment does 
payment for Line 23, Column D, and complete Columns E through I.       not provide relief for taxpayers who computed their estimated tax 
                                                                       obligations following the old law, use the old law to compute your 
Continue applying unused payments from Step 4, Line 20, in date        net income and credits for each period ending before the date the 
order until the unpaid amount in Column C has been satisfied           amendment became law. 
(Column E is zero or an overpayment), or you have no more 
                                                                       For example, if a law passed on May 31, 2022, that disallowed 
payments to apply. See the example on Page 5. 
                                                                       certain deductions allowed under prior law, for tax years ending on 
If you have no more payments to apply and Column C remains             or after July 31, 2022, and you are completing this form for calendar 
unpaid, enter “0” in Column D, and complete Columns E through I.       year 2022 you should compute the amounts in Columns A and B, 
Column E – Subtract the payment in Column D from the unpaid            Line 38 by treating the deduction as though no law changes were 
amount in Column C.                                                    made. The amount in Columns C and D, Line 38 must be computed 
                                                                       by adding back the deduction in accordance with the new law.
IL-2210 Instructions (R-12/22)                                                                                                         Page 3 of 5

To figure the amount on Line 49 for a period before a new act 
became law, use the tax rates and credits under the old law. 
For example, if a credit was repealed by law, effective June 30, 2021, 
for tax years ending on or after December 31, 2021, and the credit 
was reinstated July 30, 2022, for tax years ending on or after 
December 31, 2022, you could have used the credit to reduce the tax 
liability on your 2021 Form IL-2210, in Columns A and B, but not for 
Columns C and D.
The credit could be used again on the 2022 Form IL-2210, in 
Columns C and D, Line 49, but not Columns A and B. The credit may 
not be used for the first five months of the year, because the law 
restoring the credit was not in effect as of May 31, 2022.
Line 38 – In Columns A through C, enter the base income that you 
would have entered on Form IL-1040, Line 9, if you completed a 
Form IL-1040 for the first three months, the first five months, and the 
first eight months of the tax year. In Column D, enter the amount from 
your Form IL-1040, Line 9. 
Income you received through a partnership, S corporation, trust, or 
estate is considered received on the last day of that entity’s tax year.
Nonresidents and part-year residents – Enter the amount in 
each column that you would have entered on Schedule NR, Step 5, 
Line 46, if you completed a Schedule NR at the end of each period.
Lines 39 and 40 – Follow the instructions on the form.
Line 41 – Enter the amount in each column that you would have 
entered as your exemption allowance on Form IL-1040, Line 10, as if 
you had completed a Form IL-1040 at the end of each period. 
If your number of exemptions changed during the tax year, determine 
the exemption allowance that you were entitled to claim at the end of 
each period. Enter this amount in the appropriate column. 
Nonresidents and part-year residents – Prorate your exemptions 
as follows:
                                                      Illinois annualized income  
 Exemption allowance (Form IL-1040, Line 10)     x 
                                                     Total annualized income
Line 42 – Follow the instructions on the form.
Line 43 –  Multiply Line 42 by 4.95 percent (.0495). 
Line 44 – Enter the amount of compassionate use of medical 
cannabis and sale of assets by gaming licensee surcharges you 
would have entered on Form IL-1040, Line 22, if you completed a 
Form IL-1040 for the first three months, the first five months, and the 
first eight months of the tax year. In Column D, enter the amount from 
your Form IL-1040, Line 22. 
Lines 45 through 56 – Follow the instructions on the form.

Page 4 of 5                                                                       IL-2210 Instructions  (R-12/22)

                                                                   Example
Penalty Peterson’s total income tax and compassionate use of                     was $250. No Illinois Income Tax was withheld from his pay nor did 
medical cannabis and sale of assets by gaming licensee surcharges                he have a credit from a prior year. He figured his penalty using the 
is $1,875 as shown on his 2022 Form IL-1040, Lines 14 and 22.                    following estimated payments:
His tax due for 2021 was $2,600. The total amount of his credits                 $100 on April 7, 2022            $750 on September 8, 2022
(Form IL-1040, Lines 15, 16, 17, 28, and 29) for 2022 is $75. The                $200 on June 9, 2022             $250 on January 19, 2023
total amount of his credits (Lines 15, 16, 17, 28, and 29) for 2021              Mr. Peterson filed his return May 10, 2023, and paid $400. 
                                                                                                                                                               Calculations
                                                                                                                        1,800
                                                                                                                        0
                                                                                                                        0
                                                                                                                        1,800

                                                                                                                        1,620

                                                                                                                        180
                                                                                                           
     100.00              0  4   0  7   2  0  2  2           400.00         0 5   1  0   2  0  2  3
     200.00              0  6   0  9   2  0  2  2
     750.00              0  9   0  8   2  0  2  2
     250.00              0  1   1  9   2  0  2  3

0 4  1 8   2 0  2 2            405           100      305              0  4   0  7   2  0  2  2    0  0           0.00
                               305           200      105              0  6   0  9   2  0  2  2    52 .10         20.00                                        200 x .10 = 20.00 
                               105           750     [645]             0  9   0  8   2  0  2  2   143 .10         10.50                                        105 x .10 = 10.50 
 
0 6  1 5   2 0 2 2             405           645     [240]             0  9   0  8   2  0  2  2    85 .10         40.50                                        405 x .10 = 40.50
 
0 9  1 5   2 0 2 2             405           240      165              0  9   0  8   2  0  2  2    0  0           0.00
                               165           250      [85]             0  1   1  9   2  0  2  3   126 .10         16.50                                        165 x .10 = 16.50

0 1  1 7  2 0 2 3              405              85    320              0  1   1  9   2  0   2  3   2  .02         1.70                                           85 x .02 =   1.70
                               320           400      [80]             0  5   1  0   2  0   2  3  113 .10         32.00                                        320 x .10 = 32.00

                                                                                                                  121.20
                                                                                                      (See Page 3)

 0 4  1 8   2 0 2 3            180                80           100           0 5    1 0   2  0   2  3            22              .02                      1.60   80 x .02 =   1.60
                               100                0     100                                                       .10                    10.00                  100 x .10 = 10.00

                                                                                                                                            11.60
IL-2210 Instructions (R-12/22)                                                                                                                                           Page 5 of 5