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Is there a penalty if I do not pay my tax due by the due date?

You will owe a late-payment penalty for unpaid tax if you do not pay the tax you owe by the original due date of the return, even if you have an extension of time to file. The penalty rate is based on the number of days the payment is late. For more information, refer to Form IL-2210, Computation of Penalties for IndividualsForm IL-2220, Computation of Penalties for Businesses; and Publication 103, Penalties and Interest for Illinois Taxes.

You may be assessed a late-payment penalty for underpayment of estimated tax if you were required to make estimated tax payments and failed to do so, or failed to pay the required amount by the payment due date.  See Form IL-1040-ES, Estimated Income Tax Payments for Individuals, for more information.

Regarding other possible penalty and interest, you will owe

  • a late-filing penalty if you do not file a return that we can process by the extended due date,
  • a bad check penalty if your remittance is not honored by your financial institution,
  • a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on any IDOR-2-BILL, Final Notice of Tax Due for Form IL-1040, Individual Income Tax Return, you receive,
  • a frivolous return penalty if you file a return that does not contain information necessary to figure the correct tax or shows a substantially incorrect tax (because you are taking a frivolous position or are trying to delay or interfere with collection of the tax), and
  • interest on unpaid tax from the day after the original due date of your return through the date you pay the tax.


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