Skip to main content
Employment Sign Up For Updates

How long do I have to file an IL-1040-X to report a federal change?

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

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.