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What is the difference between a federal and state change when filing Form IL-1040-X?
- How long do I have to file an IL-1040-X to report a federal change?
- How do I make changes to my individual income tax return?
- 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 far back can I file an amended return to claim an overpayment based on changes to my federal return?
A federal change is anything that pertains to your federal filing status, adjusted gross income, exemption allowance, and earned income credit. A state change is when you are not required to file a federal Form 1040-X, Amended U.S. Income Tax Return. An example is an error is made in calculation of credit, such as the property tax credit or the education expense credit. Another example is if you failed to claim a subtraction on your Form IL-1040 for retirement income shown on lines 4b, 5b, and 6b of your original federal Form 1040, Page 1.
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