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Are students required to file Form IL-1040 for Illinois?

There are no special filing provisions that exempt students from filing Illinois income tax returns. You must file a Form IL-1040, Individual Income Tax Return, if you are an Illinois resident and:

  • You were required to file a federal income tax return.
  • You were not required to file a federal return, but your Illinois base income is greater than your exemption allowance.

Note that income, such as certain fellowships or scholarships, that is not taxable under federal income tax law is also not taxed by Illinois. For more information, see Students: Answers to Commonly Asked Questions.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.