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IL-1040 Alternate Filing Methods
2023 Qualifications
"No" means you cannot use a filing option if the statement applies.
| Step 1: | Personal Information | E-File | MyTax Illinois | Tax-Prep Software |
| Fiscal Filer | No
|
No
|
No
|
|
| Filing return for a previous year | Yes
|
Yes
|
Yes
|
|
Last name different than last year* *Complete name changes must be updated with IDOR before filing. |
Yes
|
Yes
|
Yes
|
|
| Address different than last year | Yes
|
Yes
|
Yes
|
|
| Filing status has changed from last year | Yes
|
Yes
|
Yes
|
|
| Filing for a deceased taxpayer - If you are required to file Form IL-1310, you must file a paper return and include the proper supporting documentation. | Yes
|
Yes
|
No
|
|
| Claimed as a dependent on someone else's return |
Yes |
Yes |
Yes |
|
| Non-resident and part-year resident |
Yes |
No |
Yes |
|
| Step 2: | Income | E-File | MyTax Illinois | Tax-Prep Software |
| Line 1 | Negative adjusted gross income | Yes
|
Yes
|
Yes
|
| Line 2 | Federally tax-exempt interest and dividend income | Yes
|
Yes
|
Yes
|
| Line 3 | Other additions | Yes
|
No
|
Yes
|
| Step 3: | Base Income | E-File | MyTax Illinois | Tax-Prep Software |
| Line 5 | Social Security and retirement income | Yes
|
Yes
|
Yes
|
| Line 6 | Illinois Income Tax overpayment | Yes
|
Yes
|
Yes
|
| Line 7 | Other subtractions *Limited to Military income subtractions, US Interest, and 529 contributions. |
Yes
|
*Yes
|
Yes
|
| Step 4: | Exemptions | E-File | MyTax Illinois | Tax-Prep Software |
| Line 10a | Exemptions | Yes
|
Yes
|
Yes
|
| Line 10b | 65 or older |
Yes
|
Yes
|
Yes
|
| Line 10c | Legally blind |
Yes
|
Yes
|
Yes
|
| Line 10d | Dependent exemptions |
Yes
|
Yes
|
Yes
|
| Step 5: | Net Income and Tax | E-File | MyTax Illinois | Tax-Prep Software |
| Line 13 |
Recapture of investment tax credits |
No
|
No
|
No
|
| Step 6: | Tax After Nonrefundable Credits |
E-File | MyTax Illinois | Tax-Prep Software |
| Line 15 |
Income tax paid to another state (Schedule CR) |
Yes
|
No
|
Yes
|
| Line 16 |
Property tax, K-12 education expenses, and Volunteer Emergency Worker Credits from Schedule ICR *Limited to Property tax and K-12 education expense credits. |
Yes
|
*Yes
|
Yes
|
| Line 17 |
Schedule 1299-C credits |
Yes |
No |
Yes |
| Step 7: | Other Taxes | E-File | MyTax Illinois | Tax-Prep Software |
| Line 20 |
Household employment tax | Yes
|
No
|
Yes
|
| Line 21 |
Use Tax on internet, mail order, or other out-of-state purchases | Yes
|
Yes
|
Yes
|
| Line 22 |
Compassionate Use of Medical Cannabis Program Act and sale of assets by gaming licensee surcharges |
Yes
|
No
|
Yes
|
| Step 8: | Payments and Refundable Credit | E-File | MyTax Illinois | Tax-Prep Software |
| Line 25 |
Illinois tax withholding from Form W2s and 1099s *Limited to W-2, W-2G, 1099-G, 1099-INT, and 1099-R. |
Yes
|
*Yes
|
Yes
|
| Line 26 |
Estimated payments (Form IL-1040-ES, Form IL-505-I, overpayment applied from a prior year return) | Yes
|
Yes
|
Yes
|
| Line 27 |
Pass-through withholding |
Yes
|
No
|
Yes
|
| Line 28 |
Pass-through entity tax credit |
Yes
|
No
|
Yes
|
| Line 29 |
Earned Income Tax Credit from Schedule IL-E/EIC |
Yes |
Yes |
Yes |
| Step 10: | Underpayment of Estimated Tax Penalty and Donations | E-File | MyTax Illinois | Tax-Prep Software |
| Line 33 |
Late-payment penalty for underpayment of estimated tax | Yes
|
No
|
Yes
|
| Line 33a | At least 2/3 of federal gross income from farming | Yes
|
No
|
Yes
|
| Line 33b | Over 65 and permanently living in a nursing home | Yes
|
No
|
Yes
|
| Line 33c | Annualized income on IL-2210 | Yes
|
No
|
Yes
|
| Line 33d | Not required to file IL-1040 in previous year | Yes
|
No
|
Yes
|
| Line 34 |
Voluntary contributions from Schedule G | Yes
|
No
|
Yes
|
| Step 11: | Refund or Amount you owe | E-File | MyTax Illinois | Tax-Prep Software |
| Line 37 |
Refund | Yes
|
Yes
|
Yes
|
| Line 38a | Direct deposit option | Yes
|
Yes
|
Yes
|
| Line 38b |
Paper check option | Yes
|
Yes
|
Yes
|
| Line 39 |
Amount applied to next tax year's estimated tax | Yes
|
Yes
|
Yes
|
| Line 40 |
Payment due | Yes
|
Yes
|
Yes
|
| Electronic Funds Withdrawal Option | Yes
|
Yes
|
Yes
|
|
| Step 12: | Health Insurance Checkbox and Signature | E-File | MyTax Illinois | Tax-Prep Software |
| Line 41 | Health Insurance Checkbox | Yes | Yes | Yes |
Schedule M, Other Additions and Subtractions for Form IL-1040, Lines 3 and 7
"No" means you cannot use a filing option if the statement applies.
| Step 2: | Additions | E-File | MyTax Illinois | Tax-Prep Software |
| Line 1 | Child's federally tax-exempt interest and dividends from US 8814 | Yes
|
No
|
Yes
|
| Line 2 | Distributive share of additions from Schedule K-1-P or Schedule K-1-T | Yes
|
No
|
Yes
|
| Line 3 | Lloyd's plan of operations loss reported on Form IL-1065 | Yes
|
No
|
Yes
|
| Line 4 | Earnings from college savings, tuition, and ABLE programs | Yes
|
No
|
Yes
|
| Line 5 | Illinois special depreciation addition amount from Form IL-4562 | Yes
|
No
|
Yes
|
| Line 6 | Business expense recapture (non-residents) | Yes
|
No
|
Yes
|
| Line 7 | Recapture for contributions transferred to an out-of-state plan | Yes
|
No
|
Yes
|
| Line 8 | Credit taken on Schedule 1299-C for student-assistance contributions you made as an employer | Yes
|
No
|
Yes
|
| Line 9 | Recapture for contributions withdrawn for non qualified expenses or refunded | Yes
|
No
|
Yes
|
| Line 10 | RESERVED |
N/A
|
N/A
|
N/A
|
| Line 11 | Other income | Yes
|
No
|
Yes
|
| Step 3: | Subtractions | E-File | MyTax Illinois | Tax-Prep Software |
| Line 13 | Contributions to Bright Start, College Illinois, and Bright Directions |
Yes
|
Yes
|
Yes
|
| Line 14 | Distributive share from Schedule K-1-P or Schedule K-1-T | Yes
|
No
|
Yes
|
| Line 15 | Restoration of amounts held under claim of right | Yes
|
No
|
Yes
|
| Line 16 | Contributions to a job training project | Yes
|
No
|
Yes
|
| Line 17 | Expenses related to federal credits or federally tax-exempt income | Yes
|
No
|
Yes
|
| Line 19 | Illinois special depreciation subtraction amount from Form IL-4562 | Yes
|
No
|
Yes
|
| Line 20 |
Contributions to qualified Illinois ABLE account |
Yes |
No | Yes |
| Line 21 |
Military pay earned | Yes
|
Yes
|
Yes
|
| Line 22 |
U.S. Treasury bonds, bills, notes, savings bonds and U.S. agency interest | Yes
|
Yes
|
Yes
|
| Line 23 |
August 1, 1969, valuation limitation amount from Schedule F | No
|
No
|
No
|
| Line 24 |
River edge redevelopment zone, and high impact business dividends from Schedule 1299-C | Yes
|
No
|
Yes
|
| Line 25 |
Recovery of itemized deductions | Yes
|
No
|
Yes
|
| Line 26 |
Ridesharing money | Yes
|
No
|
Yes
|
| Line 27 |
Payment of life insurance | Yes
|
No
|
Yes
|
| Line 28 |
Lloyd's plan of operation income reported on Form IL-1065 | Yes
|
No
|
Yes
|
| Line 29 |
Illinois Pre-Need Cemetery Sales Act or the Illinois Funeral or Burial Funds Act | Yes
|
No
|
Yes
|
| Line 30 |
Education loan repayment under the Family Practice Residency Act | Yes
|
No
|
Yes
|
| Line 31 |
Reparations victim - Nazi Germany | Yes
|
No
|
Yes
|
| Line 34 |
Interest on tax exempt obligations (a through z) | Yes
|
No
|
Yes
|
| Line 35 |
Interest on non-U.S. government bonds (a through f) | Yes
|
No
|
Yes
|
| Line 36 |
Child’s interest from U.S. Treasury and U.S. agency obligations | Yes
|
No
|
Yes
|
| Line 37 |
Railroad sick pay and unemployment income | Yes
|
No
|
Yes
|
| Line 38 |
Unjust imprisonment compensation awarded by Illinois Court of Claims | Yes
|
No
|
Yes
|
| Line 39 |
Distributions from college savings plans because a federal American Opportunity or Lifetime Learning Credit was claimed | Yes
|
No
|
Yes
|
| Line 40 | Cannabis Deductions | Yes | No | Yes |