Step 6 - Tax After Nonrefundable Credits
Warning: Form IL-1040, Line 15 + Line 16 + Line 17 cannot be greater than Line 14.
Line 15
Income tax paid to another state – Illinois residents and part-year residents only
If you were taxed by another state on income you received while you were an Illinois resident, you may be entitled to this credit. See the Schedule CR Instructions and Publication 111, Illinois Schedule CR for Individuals, to see if you are eligible to take this credit.
Attach: Schedule CR, Pages 1 through 3.
Line 16
Property tax, K-12 education expense, and Volunteer Emergency Worker credits
You may be entitled to credit for property tax and K-12 education expenses you paid. If you received a voluntary emergency worker credit certificate, then you are entitled to the volunteer emergency worker credit. See the instructions for Schedule ICR to see if you are eligible for these credits.
Income Exceptions for the property tax and K-12 education expense credit
If your federal filing status is married filing jointly and your federal AGI is greater than $500,000, you are not entitled to a property tax credit or a K-12 education expense credit.
If your federal filing status is single, head of household, married filing separately, or widowed and your federal AGI is greater than $250,000, you are not entitled to a property tax credit or a K-12 education expense credit.
Note: These exceptions do not apply to the Volunteer Emergency Worker Credit
Line 17
Credit from Schedule 1299-C
You may be entitled to credits from Schedule 1299-C. See the instructions for Schedule 1299-C and Schedule 1299-I to determine if you are eligible for these credits.
Attach: Schedule 1299-C and any required supporting documents.