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Illinois Tax Resources

Income Tax Rate: 3% Flat (Illinois has a Flat Income Tax Rate)
Governor: Pat Quinn
Income Tax Revenue (2007): $30,578,017,000.00
Illinois Population 12,825,809

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



Illinois Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Illinois.

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 return.

Related Tax Forms

  • IL-1040 - Illinois Individual Income Tax Return

Illinois Residents who lived in Illinois for part of the year

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 - Nonresident and Part-year resident Computation of Illinois Tax

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 Illinois, the resident’s state, 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. However 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 & Instructions)
  • IL-1040 - Illinois Individual Income Tax Return

Nonresidents who work in Illinois

If you are an Iowa, Kentucky, Michigan, or Wisconsin resident who worked in Illinois you do not need to pay Illinois taxes on wages, salaries, and tips is because of certain reciprocal agreements between Illinois and your state of residency. Illinois lottery winnings, sale of property, or any other source of income from Illinois is 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 so they will stop 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 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 in Illinois
  • Schedule NR - Nonresident and Part-year resident Computation of Illinois Tax
  • IL-1040 - Illinois Individual Income Tax Return

Nonresidents who sold property in Illinois

If you weren’t an Illinois resident at any time during the tax year you qualify as 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 from 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 - Nonresident and Part-year resident Computation of Illinois Tax
  • IL-1040 - Illinois Individual Income Tax Return

Illinois Tax Forms

  • Form IL-W-5-NR - Employee’s Statement of Nonresidence in Illinois
  • IL-1040 - Illinois Individual Income Tax Return
  • Schedule G - Voluntary Charitable Donations (Form )
  • Schedule ICR - Illinois Credits (Form & Instructions)
  • Schedule M - Other Additions and Subtractions
  • IL-2210 - Computation of Penalties for Individuals
  • IL-1040-ES - 2009 Estimated Income Tax Payments for Individuals. Use this form for payments that are due on April 15, 2009; June 15, 2009; September 15, 2009; and January 15, 2010.
  • Schedule CR - Credit for Tax Paid to Other States (Form & Instructions)
  • IL-4562 - Special Depreciation (Form & Instructions)
  • Schedule NR - Nonresident and Part-year resident Computation of Illinois Tax
  • IL-505-I - Automatic Extension Payment for Individuals (Form & Instructions)
  • IL-1040-X - Amended Individual Income Tax Return
  • IL-1299-C - Income Tax Subtractions & Credits
  • Schedule 1299-S - Enterprise Zones, Foreign Trade Zones, and Sub-Zones
  • IL-1310 - Statement of Person Claiming Refund Due to Deceased Taxpayer (Form & Instructions)
  • IL-4255 - Recapture of Investment Tax Credits (Form & Instructions)
  • IL-4644 - Gains from Sales of Employer's Securities Received from a Qualified Employee Benefit Plan and Instructions (Form & Instructions)
  • IL-4852 - Substitute for unobtainable Form W-2
  • UI-WIT - Combined Return for Household Employers (Form & Instructions)

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