Illinois Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Illinois.
Consider using TurboTax to E-File your Illinois taxes.
Illinois Residents
If you are a Illinois resident, and you either filed a federal tax return or your Illinois exemption allowance is less than your Illinois base income, you need to file a Illinois tax return. You will need to use Form IL-1040 to file your Illinois resident return.
Related Tax Forms
- Form IL-1040 - Individual Income Tax Return
Part-Year Illinois Residents
If you are a part-year resident of Illinois that earned income from Illinois sources when you weren’t a resident, earned income from any source when you were a resident, or need a refund from withheld Illinois income you will need to file a part-year resident tax return. To file a part-year resident return you will need to file both Form IL-1040 and Schedule NR.
Related Tax Forms
- Schedule NR - Individual Part-year and Non-resident Tax Computation Schedule
Illinois Residents who work in another state
If you are an Illinois resident who works in Iowa, Kentucky, Michigan, or Wisconsin, you will need to file Form IL-1040 and include your all income from Illinois, Iowa, Kentucky, Michigan, and Wisconsin. All wages earned in any of these states are to be taxed by the resident’s state (which is Illinois for Illinois residents), and not the state where the income was earned according to reciprocal agreements. If you have an employer in one of these states, who is withholding taxes for one of these states, you may need to obtain the proper paperwork from one of the states to allow that income to be released. please note you cannot claim income taxed by one of these states as a credit in your Illinois taxes.
For income earned in states besides Iowa, Kentucky, Michigan, and Wisconsin, you are still subject to Illinois taxes. However if the state that you earned the income, in requires you to pay a tax on the income earned in that state you can claim the taxed income as a credit by using Schedule CR, to avoid dual taxation.
Related Tax Forms
- Schedule CR - Credit for Tax Paid to Other States
- Form IL-1040 - Individual Income Tax Return
Non-Residents who work in Illinois
If you are an Iowa, Kentucky, Michigan, or Wisconsin resident that worked in Illinois, you do not need to pay Illinois taxes on wages, salaries, and tips because of certain reciprocal agreements between Illinois and your state of residency. Illinois lottery winnings, sale of property, or any other sources of income from Illinois are not included in such agreements, and thus you need to pay tax on this income. To pay taxes on income from these other sources or if you need a refund of Illinois Income Tax that was withheld, you will need to file Form IL-1040 and Schedule NR. Fill out Form IL-W-5-NR if your employer is withholding Illinois tax, and give it to your employer. Form IL-W-5-NR will stop your employer from withholding income. You will also need to file an Illinois return to get any withholdings refunded to you.
If you live in a state besides Iowa, Kentucky, Michigan, or Wisconsin, but worked in Illinois, you will need to file Form IL-1040 and Schedule NR. The reason you need to file these forms is because you are required to pay tax on income earned from an Illinois source. You should contact your home state about its filing requirements so that you can avoid dual taxation.
Related Tax Forms
- Form IL-W-5-NR - Employee’s Statement of Nonresidence
- Schedule NR - Individual Part-year and Non-resident Tax Computation Schedule
- Form IL-1040 - Individual Income Tax Return
Non-Residents who sold property in Illinois
If you weren’t an Illinois resident at any time during the tax year, you are a nonresident of Illinois. If you are a nonresident of Illinois and you need a refund of Illinois Income Tax withheld in error, or your Illinois exemption allowance is less than your Illinois base income shown in Schedule NR, you must file Schedule NR and Form IL-1040. A letter of explanation from your employer must be attached.
Related Tax Forms
- Schedule NR - Individual Part-year and Non-resident Tax Computation Schedule
- Form IL-1040 - Individual Income Tax Return
Illinois State Tax Forms
- Section 130.120 - Illinois Nontaxable Transactions (in reference to use/sales tax)
- Publication 104 - Common Sales Tax Exemptions
- Form IL-W-5-NR - Employee’s Statement of Nonresidence
- Form IL-4562 - Special Depreciation Form
- Form IL-1040 - Individual Income Tax Return
- Form IL-1040-ES - Individual Estimated Income Tax Payment Form for 2010
- Schedule CR - Credit for Tax Paid to Other States
- Schedule G - Voluntary Charitable Donations Credit
- Schedule ICR - Tax Credits Form
- Schedule M - Individual Income Additions and Subtractions Form
- Schedule NR - Individual Part-year and Non-resident Tax Computation Schedule
- Form IL-505-I - Automatic Extension for Payment
- Form IL-1040-X - Amended Individual Income Tax Return
- Schedule 1299-C - Income Tax Subtractions and Credits
- Schedule 1299-S - Enterprise Zones, Foreign Trade Zones, and Sub-Zones Schedule
- Form IL-1310 - Statement of Person Claiming Refund Due to Deceased Taxpayer Form
- Form IL-2210 - Individual Penalty Computation Form
- Schedule 4255 - Recapture of Investment Tax Credits Form
- Form IL-4644 - Gains from Sales of Employer's Securities of a Qualified Employee Benefit Plan
- Form IL-4852 - Substitute for Unobtainable W-2
- Form UI-WIT - Combined Return for Household Employers
Relevant Links
- State of Illinois Tax Website - Official Site
- State of Illinois E-File Service - Offered by Illinois's Official Website
- Additional Tax Forms - A Comprehensive Collection of Illinois Tax Forms
Illinois Mailing Address
Wondering where to mail your Illinois taxes? Here's the address:If No Payment Enclosed, Mail To:
Illinois Department Of Revenue
PO BOX 1040
Galesburg IL 61402-1040
If Payment Enclosed, Mail To:
IIllinois Department Of Revenue
Springfield IL 62726-0001

E-File with TurboTax Free Federal Edition and Get the Largest Possible Refund FREE.

