Skip to main content
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

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