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How do I determine my IL-1040 amount for Line 1 if I was not required to file a federal return?

If you are not required to file a federal income tax return, use the federal Form 1040 as a worksheet to determine your adjusted gross income for Line 1 of the  IL-1040, Individual Income Tax Return.

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.