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Your Illinois income includes the adjusted gross income (AGI) amount figured on your federal return, plus any additional income that must be added to your AGI. Some of your income may be subtracted when figuring your Illinois base income. For more information, see the Step-by-Step instructions. You should follow the federal law concerning passive activity income and losses. You are not required to refigure your federal passive activity losses. Also, federal law will govern the taxation of income from community property sources in the case of spouses who are residents of different states and who file separate returns.
Other Related Links
- Should I file an income tax return if I live in another state but worked in Illinois?
- What other income is NOT allowed as a subtraction on my individual income tax return?
- Are students required to file Form IL-1040 for Illinois?
- What if I am a resident of a reciprocal state but worked in Illinois while I attended school?
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.