2022 State of Illinois Tax Rebates

Your rebates will be sent automatically in the method that your original income tax refund was sent if it was sent directly to you by the State of Illinois. If you did not receive a refund, did not file an Illinois income tax return, or are requesting the property tax rebate separately, then your rebate will be sent by paper check to your most recent address on file.

Taxpayers can check on the status of their rebates by using the Where's My Rebate? application. 

To use the Where's My Rebate? application, you must have

• your name and social security number (SSN) or taxpayer identification number (ITIN), and
• your 2021 adjusted gross income amount as reported on your 2021 Form IL-1040, Illinois Individual Income Tax Return, or Form IL-1040-PTR, Property Tax Rebate, or your IL-PIN, which you can obtain using the IL-PIN Inquiry application.

Note: Where's My Rebate? provides the same information our Taxpayer Services representatives can provide over the phone or via email.

The state of Illinois is providing a property tax rebate in an amount equal to the lesser of the property tax credit you could qualify for 2020 property taxes payable in 2021 or $300.00. The rebate follows the same criteria as the property tax credit allowed on Form IL-1040, Illinois Individual Income Tax Return, and cannot exceed $300.00. For more information on the property tax credit, see Publication 108.

Note: The rebate is not allowed if the taxpayer's adjusted gross income for the taxable year exceeds $500,000 for returns with a federal filing status of married filing jointly, or $250,000 for all other returns.

The state of Illinois is providing an individual income tax rebate in the amount of $50.00 per person ($100.00 per couple for married filing jointly) and $100.00 per dependent (limit of three dependents) for taxpayers that have filed their 2021 Form IL-1040 and meet certain income requirements.

Note: The rebate is only allowed if the taxpayer's adjusted gross income for the taxable year is less than $400,000 for returns with a federal filing status of married filing jointly, or $200,000 for all other returns.

• For taxpayers that have filed their 2021 Form IL-1040 and Schedule ICR, Illinois Credits, nothing additional is needed for the property tax rebate and the individual income tax rebate.  Your rebates will be sent automatically in the method that your original income tax refund was sent. If you did not receive a refund, then your rebate will be sent by paper check to the address on your return.
• If you filed your 2021 Form IL-1040 but did not include your Schedule ICR, then to request the property tax rebate, you must complete and submit on or before October 17, 2022, Form IL-1040-PTR, Property Tax Rebate Form. Submit Form IL-1040-PTR electronically through MyTax Illinois or submit a paper Form IL-1040-PTR.
• If you have not already filed Form IL-1040 for 2021, then in order to receive:
  • Both the property tax and individual income tax rebates – You must file Form IL-1040, including Schedule ICR, Illinois Credits, and Schedule IL-E/EIC, Illinois Exemption and Earned Income Credit, to report any eligible dependents, on or before October 17, 2022.
  • Only the property tax rebate – You must complete and submit Form IL-1040-PTR, Property Tax Rebate Form, on or before October 17, 2022.
  • Only the individual income tax rebate – You must file Form IL-1040, including Schedule IL-E/EIC, Illinois Exemption and Earned Income Credit, to report any eligible dependents, on or before October 17, 2022. 
  • Note: If you were not required to file a 2021 federal Form 1040 or 1040-SR, you may still file a 2021 Form IL-1040 or Form IL-1040-PTR to request the rebates. On the Form IL-1040 or IL-1040-PTR, enter zero "0" for Line 1 and follow the Instructions for the form.

The property tax rebate and individual income tax rebate are different than the property tax credit and the individual income tax refund, in that credits and refunds are dependent upon taxes paid and are limited by the amount of tax due or overpaid.

The property tax rebate is a one-time payment for paying your property taxes in Illinois and is based on the lesser of five percent (.05) of your property tax paid in 2021 for your 2020 primary residence or $300.00 (the requirements are the same for the property tax credit with the exception of the amount being limited by the income tax due). 

The individual income tax rebate is a one-time payment for filing your Form IL-1040 and meeting the adjusted gross income guidelines of under $400,000 for returns with a federal filing status of married filing jointly, and $200,000 for all other filing statuses.

The rebates are exempt from offset for state and local obligations but may be subject to offset for any federal obligations.

If you meet the requirements for the rebates and you have allowed enough time for your Forms IL-1040 or IL-1040-PTR to be processed, check the status of your rebates on the Where's My Rebate? Application.  If you submitted Form IL-1040, please allow 90 to 120 days for your return to process and an additional 5 to 10 days for the rebate to be approved.  If you submitted Form IL-1040-PTR, please allow 6 to 8 weeks for your form to process and an additional 5 to 10 days for the rebate to be approved.

The Illinois individual income tax rebate and property tax rebate are not subject to Illinois income tax. If you itemize deductions for federal income tax purposes, the rebates may have an impact on your 2022 federal income tax. Please contact your tax advisor if you have questions about your tax obligations.

On February 10, 2023, the Internal Revenue Service issued guidance on the taxability of state tax payments for 2022 federal tax returns.