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What are the electronic options for filing and paying business income and replacement tax?

You can electronically file Forms IL-1120, Corporation Income and Replacement Tax Return; IL-1065, Partnership Replacement Tax Return; IL-1120-ST, Small Business Corporation Replacement Tax Return; IL-1041, Fiduciary Income and Replacement Tax Return; and any attachments and payments through our partnership with the IRS Modernized e-File (MeF) program using third-party software. MeF is a web-based system that allows electronic filing of tax returns through the Internet and uses the widely accepted Extensible Markup Language (XML) format.

Linked (combined) federal/state filings and unlinked (state-only or state standalone) returns, along with payments, may be filed through MeF. The Illinois MeF program will accept and process the three most recent years of business income tax returns on a rolling calendar basis.

See BTR-36, Implementation Guide for Business Income Tax Federal/State Electronic Filing Program, for a list of returns and tax years that may be filed through MeF, program requirements, and more information.

There are three electronic options to make payments for business income tax.

  • MyTax Illinois – To use this option, log in to your MyTax Illinois account. If you do not have a business account registered with the Illinois Department of Revenue (IDOR), you must register your business before you can make a payment through MyTax.  To register your business through MyTax, select the "Register a New Business (REG-1)" link in the Register Panel and complete Form REG-1, Illinois Business Registration Application. If you already have a business account with IDOR but do not have a MyTax Illinois account, select "Sign Up" on the MyTax Illinois homepage to create a MyTax Illinois logon.
  • Third-Party Software / Modernized e-File (MeF) through the IRS – You may send a return payment, extension payment, or estimated payment as an ACH Debit, in a single transmission with or without your return.
  • ACH Credit –  Contact 217-782-6257 for more information.

 

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