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If my Illinois tax increases as a result of my federal change, how long do I have to amend and pay the additional liability?

If your federal change increases your Illinois tax, you must file Form IL-1040-X and pay any additional tax within 120 days of the federal finalization date or you may be assessed a late-payment penalty.

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.