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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
Note: See Schedule M below for any restrictions.

*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