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Students: Answers to Commonly Asked Questions

Are students required to file Form IL-1040 for Illinois?

There are no special filing provisions that exempt students from filing Illinois income tax returns. You must file a Form IL-1040, Individual Income Tax Return, if you are an Illinois resident and:

•  You were required to file a federal income tax return.

•  You were not required to file a federal return, but your Illinois base income is greater than your exemption allowance.

Note that income, such as certain fellowships or scholarships, that is not taxable under federal income tax law is also not taxed by Illinois. 

This is the first year I am filing an Illinois Individual Income Tax return. Can I file electronically?
If you are a first-time IL-1040 filer you will have the option to file your income tax return by completing and mailing a paper IL-1040 or filing through a tax preparer or third-party electronic software. However, you must have an Illinois identification number or driver’s license number on file with the Illinois Secretary of State to file using these methods.  You may also use a professional tax preparer to file your tax return electronically.

I am a student. I do not think I owe tax, so why should I file an Illinois Individual Income Tax return?

Students are not exempt from tax nor are there special residency provisions for you.

As an Illinois resident, you must file Form IL-1040 if 

  • you were required to file a federal income tax return,  
  • your Illinois base income is greater than your Illinois exemption allowance, or 
  • you are expecting a refund.

As a Part-year resident (you lived in Illinois for part of the year), you must file Form IL-1040 and Schedule NR if you were required to file a federal income tax return, or your Illinois base income from Schedule NR is greater than your Illinois exemption allowance on Schedule NR.

As a Nonresident, you must file Form IL-1040 and Schedule NR if your Illinois base income from Schedule NR is greater than your Illinois exemption allowance on Schedule NR.

If you are an Illinois resident taxpayer who worked in Iowa, Kentucky, Michigan, or Wisconsin, you must file Form IL-1040, Individual Income Tax Return, and include as Illinois income any compensation you received from an employer in these states. Compensation paid to Illinois residents working in these states is taxed by Illinois. Based on reciprocal agreements between Illinois and these states, these states do not tax the compensation of Illinois residents.

If you are a resident of Iowa, Kentucky, Michigan, or Wisconsin who worked in Illinois, you must file Form IL-1040, Individual Income Tax Return, and a Schedule NR if:

•  you received income in Illinois from sources other than wages, salaries, tips, and commissions (you must pay tax on this income regardless of residency) or

•  you want a refund of any Illinois Income Tax withheld.

If you received compensation from Illinois employers, you are not required to pay Illinois Income Tax on this income. This is based on reciprocal agreements between Illinois and these states and applies only to compensation you received from wages, salaries, tips, and commissions. The reciprocal agreements do not apply to any other income you might have received, such as Illinois Lottery winnings or income from a business.

For more information, see IL-1040 Instructions.

I work out-of-state while I am away at college. Do I have to report that money to Illinois?
Yes. You are still an Illinois resident, even if you go to school in another state.

Also, you may want to check the revenue department in the state where you worked. Each state has different tax laws. You may need to file a tax return with the other state as well.

If you have to file a return with the other state, you may be eligible for a credit in Illinois on Schedule CR.

Am I an Illinois resident if I live in Illinois while attending school?

Living in Illinois to attend school does not make you an Illinois resident. If you are a resident of another state, you are a nonresident of Illinois for tax purposes.

If you earned income in Illinois while attending school then you may be required to file an income tax return in Illinois, as a nonresident. See FAQ 709 for more information.

Do I owe tax on my scholarship or fellowship?

Certain scholarships or fellowships, that are not taxable under federal income tax law, are also not taxed by Illinois.

Why do I owe Illinois tax when I do not owe any federal tax?
Federal and state tax laws and rates are not the same. It is possible to owe Illinois and receive a refund from the IRS.

Does Illinois have a standard deduction for individual tax filers like the federal tax return?
No, but if you can claim yourself on your tax return you will be allowed a $2,850 exemption. If someone else claims you as a dependent, you are not entitled to the $2,850 exemption unless your Illinois base income is $2,850 or less.

Can my parent(s) or guardian(s) claim me as a dependent on their return?
They will need to contact the Internal Revenue Service to determine if they can claim you as a dependent on their tax return.  If they claim you as a dependent on their federal return, they will also claim you as a dependent on their Illinois return.

If my parent(s) or guardian(s) cannot claim me as a dependent on their return, can I claim myself?
Yes. Illinois allows you to claim your own exemption on your state return if you claimed an exemption for yourself on your federal return.

When I completed my Illinois tax return, I found I owe the state. What do I do?
If you owe the state and are filing electronically, you may pay the entire amount or make a partial payment instantly online at the end of your session. Or you may print out your tax form and payment coupon at the end of your session and mail your payment with your return by April 15, 2026. But be sure your payment is postmarked by April 15, 2026, to avoid penalties and interest.

I owe taxes to Illinois, but I cannot pay the entire bill by April 15, 2026. What can I do?
Pay as much of the bill as you can by April 15, 2026, to reduce the amount of penalty and interest that will be added to the bill.  As soon as you receive a bill, call the number on the bill to see what payment options are available.

For more information, see the IL-1040 Instructions.