Step 8 - Payments and Refundable Credit
Line 25
Illinois Income Tax withheld
If Illinois income tax was withheld from your income for 2024, see the instructions for Schedule IL-WIT.
Attach: Schedule IL-WIT and all your Forms W-2 and 1099 showing Illinois income and withholding.
Line 26
Estimated income tax payments
Enter the total of any payments you made with
- Form IL-1040-ES, Estimated Income Tax Payments for Individuals;
- Form IL-505-I, Automatic Extension Payment for Individuals Filing Form IL-1040; and
- any overpayment applied to your 2024 estimated tax from a prior year return.
Note: If you expect your yearly tax liability to be greater than $1,000 after subtracting your withholding, pass-through withholding payments, and credits, you may be required to make estimated income tax payments. For more information, see Line 34 and the instructions for Form IL-2210, Computation of Penalties for Individuals, and Publication 105, Illinois estimated Payments requirements for Individuals and Businesses
Line 27
Pass-through withholding
Enter the total of any pass-through withholding (income tax paid) made on your behalf by a partnership, S corporation, or trust and shown on Schedule K-1-P or Schedule K-1-T for this tax year.
Attach: Schedule K-1-P or Schedule K-1-T.
Line 28
Pass-through entity tax credit
Enter the total share of pass-through entity tax credit passed through to you by a partnership, S corporation, or trust and shown on Schedule K-1-P or Schedule K-1-T for this tax year.
Attach: Schedule K-1-P or Schedule K-1-T.
Line 29
Earned Income Tax Credit
If you did not qualify for a federal Earned Income Tax Credit (EITC), you may qualify for the Illinois Earned Income Tax Credit.
See Schedule IL-E/EITC Instructions and Publication 132, Illinois Earned Income Tax Credit (EITC) Information, for more information. Complete Schedule IL-E/EITC to determine the amount of your credit.
Attach: Schedule IL-E/EITC.
Line 30
Child Tax Credit
New! For tax year 2024, taxpayers who receive the Illinois EITC and have at least one child that is your dependent and under the age of 12 years old, may also receive the Child Tax Credit in the amount of 20 percent of their EITC amount.
Complete Schedule IL-E/EITC to determine the amount of your credit.
Attach: Schedule IL-E/EITC.
Line 31
Total Payments and refundable credit
Add Lines 25, 26, 27, 28, 29, and 30, and enter the total on Line 31.