Form Il 1040 X PDF Details

When taxpayers in Illinois need to amend their previously filed individual income tax returns, the IL-1040-X form serves as the essential document for this process. This comprehensive form, provided by the Illinois Department of Revenue for the year 2014, begins by requesting updated personal information including Social Security numbers, names, and addresses. It outlines various reasons for amendments, such as changes due to federal modifications, adjustments in net operating loss, or state changes, requiring explicit clarification and documentation for each scenario. Taxpayers are instructed to provide detailed explanations for the amendments and attach necessary schedules or documents. The form meticulously guides taxpayers through recalculating income, subtractions, exemptions, and credits, ensuring every possible adjustment is accounted for—this includes recalculating tax liabilities or refunds based on updated information. Moreover, it addresses special situations such as household employment tax and the Compassionate Use of Medical Cannabis Pilot Program Act Surcharge. Final sections of the form focus on payments, withholding, and estimated taxes, culminating in a declaration signed under penalty of perjury. The IL-1040-X form underscores the importance of accuracy and completeness in reporting, with reminders about the necessity of awaiting federal finalization before submission if specific changes are applied. Its structured layout aids taxpayers in navigating the complexities of amending an income tax return while adhering to Illinois law, exemplifying a critical tool for ensuring tax compliance and rectifying past errors or omissions.

QuestionAnswer
Form NameForm Il 1040 X
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other names il 1040x 2014 form

Form Preview Example

Illinois Department of Revenue

2014 Form IL-1040-X

Amended Individual Income Tax Return

Step 1: Personal information

REV 12

DO NOT WRITE ABOVE THIS LINE.

APrint or type your current Social Security number(s), name(s), and address.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your Social Security number

 

 

 

 

 

 

 

 

 

 

 

Spouse’s Social Security number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Your first name and initial

 

Spouse’s first name and initial (and last name - only if different)

 

 

Your last name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mailing address

 

Apt. number

 

 

City

 

 

 

 

 

State

ZIP or Postal Code

 

Foreign Nation, if not U.S.A.

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B Check if your Social Security number(s), name(s), or address listed above are different from your previously filed return.

C Filing Status:

Single or head of household

Married filing jointly

Married filing separately

Widowed

DCheck the box that identifies why you are making this change. ** Attach a copy of your federal finalization. (see instructions)

 

**Federal change accepted on ____ ___ ____

**NOL accepted on ____ ____ ____

State change

 

Month Day Year

 

Month Day

Year

 

 

E

On what date did you file your original Form IL-1040 or your latest Form IL-1040-X?

 

______/______/______

F

Did you file a U.S. Form 1040X or Form 1045? If "yes," you must attach a copy to this form (see instructions).

yes

no

GExplain, in detail, the reason(s) for filing this amended return. Attach a separate sheet if necessary.

If you are changing your Illinois return due to a change to your federal return that resulted in an overpayment, do not file this form until you receive notification that the Internal Revenue Service (IRS) accepted the changes.

 

 

 

 

 

 

 

 

Column A

 

Column B

 

 

 

 

 

 

 

As originally reported or adjusted

Corrected figures

Step 2:

1

Federal adjusted gross income

 

 

 

1

 

.00

1

 

.00

Income

2

Federally tax-exempt interest and dividend income

 

 

 

2

 

.00

2

 

.00

3

Other additions (attach Schedule M with amended figures)

 

3

 

.00

3

 

.00

 

 

 

4

Total income. Add Lines 1 through 3.

 

 

 

4

.00

4

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 3:

5

Social Security benefits and certain retirement plan income

 

 

 

 

 

 

Base

 

(attach U.S. 1040 or 1040A, page 1 with amended figures)

 

5

.00

5

.00

6

Illinois Income Tax overpayment included in U.S. 1040, Line 10

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

(attach U.S. 1040, page 1 with amended figures)

 

 

 

6

.00

6

 

.00

 

 

 

 

 

 

7

Other subtractions (attach Schedule M with amended figures)

7

.00

7

 

.00

 

8

Total subtractions. Add Lines 5 through 7.

 

 

 

8

.00

8

 

.00

 

9

Illinois base income. Subtract Line 8 from Line 4.

 

 

 

9

.00

9

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 4:

10 a Number of exemptions

 

 

X $2,125

10a

.00

10a

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

Exemptions

 

b Claimed as a dependent (see instructions)

 

 

X

$2,125

10b

 

.00 10b

.00

 

c 65 or older

 

 

X

$1,000

10c

 

 

10c

 

 

 

 

 

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d Legally blind

 

 

X

$1,000

10d

 

.00 10d

.00

 

 

Exemption allowance. Add Lines 10a through 10d.

 

 

 

10

 

10

 

 

 

 

 

 

 

.00

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 5:

11

Residents only: Net income. Subtract Line 10 from Line 9.

 

11

.00

11

.00

Net

12

Nonresidents and part-year residents only: Attach Schedule NR.

 

 

 

 

 

 

 

Write your Illinois base income from Schedule NR and check the box

 

 

 

 

 

 

Income

 

 

 

 

 

 

 

 

that applies to you during 2014. Nonresident

Part-year resident 12

.00

12

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 6:

13

Residents: Multiply Line 11 by 5% (.05).

 

 

 

 

 

 

 

 

 

Tax

 

Nonresidents and part-year residents: Enter the tax from Schedule NR.

13

.00

13

 

.00

14

Recapture of investment tax credits (attach Schedule 4255)

14

.00

14

 

.00

 

 

15

Income tax. Add Lines 13 and 14.

 

 

 

15

.00

15

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 7:

16

Credit from Schedule CR (attach Schedule CR with amended figures)

16

.00

16

.00

Tax After

17

Property tax and K-12 education expense credit from Schedule ICR

 

 

 

 

 

 

 

(attach Schedule ICR with amended figures)

 

 

 

17

.00

17

.00

Non-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

refundable 18

Credit from Schedule 1299-C (attach Schedule 1299-C with amended

 

 

 

 

 

Credits

 

figures)

 

 

 

18

.00

18

.00

 

 

 

 

 

 

 

 

 

19

Nonrefundable credits. Add Lines 16, 17, and 18.

 

 

 

19

.00

19

 

.00

 

20

Tax after nonrefundable credits. Subtract Line 19 from Line 15.

20

.00

20

 

.00

IL-1040-X front (R-12/14)

*461501110*

 

Official Use

 

21

Tax after nonrefundable credits from Page 1, Line 20.

21

 

 

 

 

.00

 

21

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 8:

22 Household employment tax

22

 

 

 

 

.00

 

22

.00

Other

23

Use tax reported on your original return. Enter the amount from your

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

original return in both Column A and Column B. (see instructions)

23

 

 

 

 

.00

 

23

 

.00

Taxes

 

 

 

 

 

 

24

Compassionate Use of Medical Cannabis Pilot Program Act Surcharge

24

 

 

 

 

.00

 

24

 

.00

 

 

 

 

 

 

 

25

Total tax. Add Lines 21, 22, 23, and 24.

 

 

 

 

 

 

 

 

 

 

 

25

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 9:

26 Illinois Income Tax withheld (see instructions)

26

 

 

 

 

.00

 

26

 

.00

Payments

27

Estimated payments (IL-1040-ES, IL-505-I, and prior year credit)

27

 

 

 

 

.00

 

27

 

.00

28

Pass-through withholding payments. Attach Schedule K-1-P or K-1-T.

28

 

 

 

 

.00

 

28

.00

and

 

 

 

 

 

29 Earned income credit from Schedule ICR (attach Schedule ICR with

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refundable

29

 

 

 

 

 

 

 

 

 

29

 

 

Credit

 

amended figures)

 

 

 

 

.00

 

 

.00

 

30

Previous payments. Generally includes the tax paid with your original return plus any additional

 

 

 

 

 

tax paid after your original return was filed. Do not include penalties or interest. (see instructions)

30

 

.00

 

31

Total payments and refundable credit. Add Lines 26 through 30.

 

 

 

 

 

 

 

 

 

 

 

31

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 10:

32 Overpayment, if any, as shown on your original return, or a notice we sent showing an adjustment

 

 

 

Adjusted

 

to your account. Do not include interest you received or voluntary contributions. (see instructions)

32

 

.00

33

Voluntary contributions as shown on your original return (see instructions)

 

 

 

 

 

33

 

.00

Total Tax

 

 

 

 

 

34

Adjusted total tax. Add Lines 25, 32, and 33.

 

 

 

 

 

 

 

 

 

 

 

34

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 11:

35 Overpayment. If Line 31 is greater than Line 34, subtract Line 34 from Line 31.

 

 

 

 

 

35

 

.00

Refund

36

Amount from Line 35 you want refunded to you.

 

 

 

 

 

 

 

 

 

 

 

36

.00

 

If you want to deposit your refund directly into your checking or savings account, complete the

 

 

 

or

 

 

 

 

 

direct deposit information below.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

You

 

Routing number

 

 

 

 

 

 

 

 

 

 

 

 

 

Checking or

 

 

Savings

 

 

 

Owe

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Account number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

37

 

 

Subtract Line 36 from Line 35. This amount will be applied to your estimated tax. See instructions.

 

.00

 

38

Amount you owe. If Line 34 is greater than Line 31, subtract Line 31 from Line 34.

 

 

 

 

 

38

.00

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Step 12: Under penalties of perjury, I state that I have examined this return, and, to the best of my knowledge, it is true, correct, and complete.

Sign and

 

 

 

 

 

 

 

Date

 

 

 

 

 

 

 

Your signature

Date

 

Daytime phone number

Your spouse’s signature

Date

 

 

 

 

 

 

 

 

 

 

 

Paid preparer’s signature

Date

 

Preparer’s phone number

Preparer’s FEIN, SSN, or PTIN

 

Third Party Designee

Check, and complete the designee’s name and phone number below, to allow another person to discuss this return and any previous return that affects the liability reported on this return with the Illinois Department of Revenue.

Designee’s

 

Designee’s

Name (please print)

 

Phone number

Mail to: Illinois Department of Revenue, P.O. Box 19007, Springfield, IL 62794-9007

Important reminder for federal changes (including net operating loss (NOL) deductions)

If you file Form IL-1040-X because you filed a U.S. Form 1040X or Form 1045 that resulted in

an overpayment or because you are claiming an NOL carryback deduction, you must wait to file this form until you receive a federal finalization notice from the IRS stating that they have accepted your change either by paying a refund or by final assessment, agreement, or judgment. Write the date the IRS notified you (not the date you filed your U.S. Form 1040X or Form 1045) in the appropriate space in Step 1, Line D, and attach proof of federal finalization.

Proof of federal finalization for U.S. 1040X or Form 1045 overpayments and NOL carryback deductions includes a copy of

the notification you received from the IRS that they accepted your changes; e.g., a refund check, "Statement of Account," agreement, or judgment, and

a copy of your U.S. Form 1040X, if filed, or

a copy of your U.S. Form 1045, Application for Tentative Refund, including all pages of Schedules A and B, along with a copy of your refund check, if you filed your federal amended return due to an NOL.

a balance due, you must attach proof of federal finalization and write the date you filed your U.S. Form 1040X and paid the tax due in the appropriate space in Step 1, Line D. Failure to provide this date could result in an assessment of a late-payment penalty.

Proof of federal finalization for U.S. 1040X underpayments is a copy of your U.S. Form 1040X and a copy of the check you sent to the IRS to pay the tax due.

If you do not have proof of federal finalization, call the IRS or go to their website at www.irs.gov to request a tax account transcript.

DR

 

ID

 

X3

*461502110*

This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty.

IL-1040-X back (R-12/14)