How do I get a refund if I am granted innocent spouse relief?
If you are due a refund, Form IL-8857 serves as your claim for refund of any overpayment due you as a result of innocent spouse relief. You do not have to file any other forms to request a refund. There is no time limit for making an innocent spouse claim. However, we will only issue a refund for a tax year if we receive your Form IL-8857 within three years after the extended due date of your original Form IL-1040, three years after the date you filed your original Form IL-1040, or one year after you paid the Illinois tax, whichever is latest. For more information, see Publication 125, Injured and Innocent Spouse Relief.