Illinois State Income Tax Instructions

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    Filing Requirements

    • Any Illinois resident who filed a federal tax return must file an Illinois return using form IL-1040. Even if you did not file a federal return, but your earned income is greater than the Illinois exemption allowance, you are still required to file an Illinois return. If you are a student, you must file a tax return on income you earned except for income from fellowships or scholarships that the federal government considers non-taxable.

      Illinois state income taxes are due on the same day as federal income taxes. A payment must be made on or before that date regardless of whether the return was filed. Automatic six-month extensions are available for filing the return.

    Form IL-1040

    • Illinois taxpayers can file Form IL-1040 by mail or online. The website of the Illinois Department of Revenue provides a twelve-step video tutorial that includes detailed information on how to complete Form IL-1040. Once the taxpayer has figured the tax he owes, the tutorial describes the various non-refundable credits and use taxes that can alter the final payment. It also helps the taxpayer figure the final tax due and lets him know if he qualifies for a refund.

    Making Payments

    • The Illinois Department of Revenue provides three options for completing electronic payments. These options include a state-managed WebPay service that requires an assigned PIN number to complete payment; third-party credit-card vendors that charge a fee for each payment; and ACH Credit, which allows taxpayers to transfer funds from their bank accounts to the state's bank account. ACH Credit payments require the completion of Form EFT-1, an Authorization Agreement for Electronic Funds Transfer, available from the IDR website.

    Special Instructions

    • First-time filers or taxpayers who are filing returns for deceased relatives, household employers or military personnel are filing a tax return under special circumstances. The IDR website provides special instructions for each of these situatons. The instructions outline the specific forms and requirements the taxpayer will need to complete their filing on time.

    Receiving Refunds

    • Taxpayers can verify their refund status by using their social security numbers to access the IDR Income Tax Refund Status Inquiry System. Taxpayers filing returns electronically and requesting a direct deposit to their bank accounts receive refunds within seven days. Paper filers should expect a refund in their bank accounts or in the mail within 15 weeks.

    Installment Payments

    • The state allows individuals with financial hardship to make tax payments through a payment installment plan. Taxpayers requiring an installment plan must complete and return Form CPP-1, Payment Installment Plan Request, with their tax return along with a "good faith" down payment at the time of the filing deadline. All tax returns must be filed in order to for an installment plan agreement to be activated.

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