Illinois Income Tax Forms and Illinois Income Tax Rate Information

Illinois Income Tax E-File Information

Individuals may e-file IL returns for free at:

Form IL-1040

Effective January 1, 2012, paid preparers who file more than ten (10) Illinois Individual Income Tax returns must file those returns electronically.

 

How to File Illinois Income Tax Return

The majority of returns, over 80%, are already filed electronically. Electronically filed returns are processed more quickly, resulting in fewer errors and faster refunds to taxpayers. For questions contact (866) 440-8680 Illinois Department of Revenue Regulations on electronic returns, Title 86: Part 760 Section 760.100

Opt-out Information: If your client refuses to allow you to electronically file their return, you can remain in compliance with the mandate by having your client complete and sign Form IL-8948, Electronic Filing Opt-Out Declaration. Retain all Forms IL- 8948 you receive from your clients in your files for three years. The department may request copies at any time.

 

Who must file Illinois income tax returns?

Full year residents must file if they were required to file a federal return or if their IL income was greater than their exemption allowance. The exemption allowance is determined by the number of allowable exemptions multiplied by $2,125.00. If a taxpayer’s income taxable by IL exceeds this amount, then an IL return must be filed. Part year and nonresidents must file if they earned any IL source income. Note: an IL resident married to a nonresident of the state may file a separate IL return. Filing a joint return would subject all of the couple’s income to IL taxation.

 

Who is an Illinois Tax Resident?

You are an Illinois resident if you reside in Illinois or have a legal domicile in Illinois but are absent for a temporary purpose during the tax year. Temporary absences include performing active duty in the armed forces while being stationed outside the state, even for considerable periods of time. If you are a member of the armed forces, you are not a resident of Illinois if you are present in Illinois only because of your military assignment. If you are a spouse of a service member, you are not a resident

 

What are the Illinois income tax forms?

All taxpayers file IL Form 1040; nonresidents file Schedule NR and IL Form 1040.

 

What are Illinois Income tax deductions and income exclusions?

Government retirement plans, including military retired pay; Government disability plans; Social Security income; distributions from IRAs; and qualified employee benefit plans. For additional information see Publication 120, Retirement Income at: Publication 120.

No standard deductions or itemized deductions are allowed.

Retirement may be excluded on Form 1040, line 5. Includes military retired pay. See Publication 120, Retirement Income, Publication 120 .

 

Common Illinois Tax Filing Errors

Common filing errors – You may not subtract out-of-state income on Form IL-1040 under “other subtractions.” If you file as a resident, all income earned from either Illinois or non-Illinois sources is taxed by Illinois unless it is specifically exempt. If you pay tax to other states, you may be allowed a tax credit on Schedule CR. For more information, see Schedule CR. Illinois does not tax military pay earned by service persons. When completing Schedule M you may subtract tax-exempt military pay that is included as income on Form IL-1040 or Schedule NR.

 

Illinois Tax Credits

To claim a credit for tax paid to another state, taxpayers use Schedule CR. Access the form by accessing this page and clicking on the link for “Schedule CR”: Forms

IL residents may be entitled to claim a credit for property tax and K-12 education expenses paid. See instructions for Schedule ICR for credit eligibility. For more information on property tax credit refer to Pub. 108, Illinois Property Tax Credit at Publication 108.

 

Voluntary Contributions

You may donate to several new charitable funds this year. See Schedule G, Voluntary Charitable Donations, for a description of each fund.

Form 1099-G

We no longer automatically mail 1099-G forms to report your prior year Illinois Individual Income Tax overpayment unless you specifically request a paper form.

Instead, we ask that you get this information by visiting tax.illinois.gov. If you want

us to mail you a paper Form 1099-G, you must check the appropriate box in Step 13 of your IL-1040.

 

Don’t forget to include any required attachments with your Form IL-1040.

If you are married, you must include your spouse’s Social Security number and name on your Form IL-1040, even if you are filing separately.

If you are claiming a property tax credit, you must enter your property number on Schedule ICR, Illinois Credits.

Don’t forget to include any required attachments with your Form IL-1040.

 

Illinois Income Tax Contact Information

Illinois Department of Revenue
Willard Ice Building
101 W. Jefferson Street Springfield, IL 62702

 

General Information:  800-732-8866 or 217-782-3336

Forms:     1-800 356-6302 or Forms

Web site:    Illinois Department of Revenue

E-File Help Desk: 1-866-440-8680

State filing addresses:

  Payment enclosed:                       No payment enclosed:
  Illinois Department of Revenue Illinois Department of Revenue
  Springfield, IL 62726-0001 PO Box 1040Galesburg, IL 61402-1040