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Step 1 - Personal Information

Line A

Name, year of birth, Social Security number, mailing address, and email address

Print your full name, year of birth (YYYY), Social Security number (SSN), address, and email address. If you are married and filing a joint return, print both names, years of birth, and SSNs as they appear on your federal return. If you are married and filing separate returns, print your full name and SSN and your spouse’s full name and SSN if you have it. Also include the Illinois county you lived in as of 12/31/2023. If you were an Illinois resident during any part of the year but are no longer living in Illinois, enter the county name you lived in while an Illinois resident. If you did not live in Illinois during the tax year, leave the county name blank.

Note: If you do not qualify for a SSN and were issued an Individual Taxpayer Identification Number (ITIN) by the IRS, enter your ITIN.

Note: Do not redact your SSN as it can cause processing delays.

Filing a decedent’s return

When you are filing a joint return as a surviving spouse

  • print your name and your spouse’s name on the appropriate lines.
  • write “deceased” and the date of death above your spouse’s name.
  • sign your name in the area provided for your signature, and write “filing as surviving spouse” in place of the decedent’s signature.

If you, as the surviving spouse, are due a refund, the refund will be issued directly to you. You are not required to complete Form IL-1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.

When you are filing a return on behalf of a single deceased taxpayer

  • print the name of the taxpayer on the appropriate line.
  • write “deceased” and the date of death above the decedent’s name.
  • write “in care of,” and the executor’s name and address.

A personal representative, such as an executor or administrator, must sign and date the return. The representative’s title and telephone number must be provided.

Attach: If you are filing a return on behalf of a single deceased taxpayer and a refund is due, attach Form IL-1310, Statement of Person Claiming Refund Due a Deceased Taxpayer.

Foreign addresses

Enter your

  • street address on the “Mailing address” line.
  • apartment number, if applicable.
  • city, province or state, and postal code on the “City, State, ZIP” lines in that order. Follow the country’s practice for entering the postal code.
  • country name on the “Foreign Nation” line. Do not abbreviate the country name.

Line B

Filing status

In general, you should use the same filing status as on your federal return. However,

  • if you file a federal return as a “Surviving Spouse,” choose “Widowed” for your filing status.
  • if you file a joint federal return and you are an injured spouse (your spouse owes a liability, for which you are not responsible, to a government agency), you should file separate Illinois returns using the “married filing separately” filing status. Do not recalculate any items on your federal return. Instead, you must divide each item of income and deduction shown on your joint federal return between your separate Illinois returns following the Allocation Worksheet on Page 17.

    You may choose to file separately as an injured spouse only until the extended due date of the return, and once you choose a filing status, the decision is irrevocable for the tax year.

    Note:     If you choose to file a joint Illinois return, we may take the entire refund to pay your spouse’s liability.
  • If you file a joint federal return and one spouse is a full-year Illinois resident while the other is a part-year resident or a nonresident (e.g., military personnel), you may choose to file “married filing separately.” Do not recalculate any items on your federal return. Instead, you must divide each item of income and deduction shown on your joint federal return between your separate Illinois returns following the Allocation Worksheet on Page 17.
  • If you choose to file a joint Illinois return, you must treat both your spouse and yourself as residents. This election is irrevocable for the tax year. You may be allowed a credit for income tax paid to another state on Schedule CR, Credit for Tax Paid to Other States. For more information, see the Schedule CR Instructions.

Line C

Dependent status

If someone else can claim you, or your spouse if you are married and filing a joint return, as a dependent, check the corresponding box.

Line D

Resident status

If you are filing your return as a nonresident of Illinois, check the Nonresident box. If you are filing your return as a part-year resident of Illinois, check the Part-year resident box. Be sure to complete and attach Schedule NR to your IL-1040.

Attach: Schedule NR