Agencies
Services
How long do I have to file an IL-1040-X to report a federal change?
- How long do I have to file an amended individual income tax return for a state change?
- If my Illinois tax increases as a result of my federal change, how long do I have to amend and pay the additional liability?
- How do I make changes to my individual income tax return?
- Can I file Form IL-1040-X if I have not received my refund from my federal amended return?
- How far back can I file an amended return to claim an overpayment based on changes to my federal return?
If your federal change resulted in an overpayment or if you claimed a net operating loss (NOL) carryback, you should not file Form IL-1040-X until you receive a federal finalization notification from the IRS stating that they have accepted your change either by paying a refund or by final assessment, agreement, or judgment. If your federal change increases your Illinois tax, you must file a Form IL-1040-X, Amended Individual Income Tax Return and pay any additional tax within 120 days of the federal finalization date, or you may be assessed a late-payment penalty.
Answers others found helpful
If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.