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.
Question | Answer |
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Form Name | Form Il 1040 X |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | il 1040x 2014 form |
Illinois Department of Revenue
2014 Form
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.
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Your Social Security number |
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Spouse’s Social Security number |
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Your first name and initial |
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Spouse’s first name and initial (and last name - only if different) |
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Your last name |
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Mailing address |
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Apt. number |
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City |
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State |
ZIP or Postal Code |
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Foreign Nation, if not U.S.A. |
and2 forms1099 .here
Staple
yourStaple andcheck
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)
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**Federal change accepted on ____ ___ ____ |
**NOL accepted on ____ ____ ____ |
State change |
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Month Day Year |
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Month Day |
Year |
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E |
On what date did you file your original Form |
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______/______/______ |
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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.
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Column A |
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Column B |
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As originally reported or adjusted |
Corrected figures |
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Step 2: |
1 |
Federal adjusted gross income |
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1 |
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.00 |
1 |
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.00 |
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Income |
2 |
Federally |
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2 |
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.00 |
2 |
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.00 |
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3 |
Other additions (attach Schedule M with amended figures) |
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3 |
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.00 |
3 |
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.00 |
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4 |
Total income. Add Lines 1 through 3. |
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4 |
.00 |
4 |
.00 |
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Step 3: |
5 |
Social Security benefits and certain retirement plan income |
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Base |
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(attach U.S. 1040 or 1040A, page 1 with amended figures) |
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5 |
.00 |
5 |
.00 |
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6 |
Illinois Income Tax overpayment included in U.S. 1040, Line 10 |
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Income |
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(attach U.S. 1040, page 1 with amended figures) |
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6 |
.00 |
6 |
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.00 |
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7 |
Other subtractions (attach Schedule M with amended figures) |
7 |
.00 |
7 |
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.00 |
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8 |
Total subtractions. Add Lines 5 through 7. |
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8 |
.00 |
8 |
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.00 |
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9 |
Illinois base income. Subtract Line 8 from Line 4. |
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9 |
.00 |
9 |
.00 |
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Step 4: |
10 a Number of exemptions |
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X $2,125 |
10a |
.00 |
10a |
.00 |
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Exemptions |
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b Claimed as a dependent (see instructions) |
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X |
$2,125 |
10b |
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.00 10b |
.00 |
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c 65 or older |
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X |
$1,000 |
10c |
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10c |
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.00 |
.00 |
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d Legally blind |
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X |
$1,000 |
10d |
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.00 10d |
.00 |
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Exemption allowance. Add Lines 10a through 10d. |
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10 |
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10 |
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.00 |
.00 |
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Step 5: |
11 |
Residents only: Net income. Subtract Line 10 from Line 9. |
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11 |
.00 |
11 |
.00 |
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Net |
12 |
Nonresidents and |
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Write your Illinois base income from Schedule NR and check the box |
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Income |
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that applies to you during 2014. Nonresident |
.00 |
12 |
.00 |
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Step 6: |
13 |
Residents: Multiply Line 11 by 5% (.05). |
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Tax |
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Nonresidents and |
13 |
.00 |
13 |
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.00 |
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14 |
Recapture of investment tax credits (attach Schedule 4255) |
14 |
.00 |
14 |
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.00 |
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15 |
Income tax. Add Lines 13 and 14. |
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15 |
.00 |
15 |
.00 |
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Step 7: |
16 |
Credit from Schedule CR (attach Schedule CR with amended figures) |
16 |
.00 |
16 |
.00 |
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Tax After |
17 |
Property tax and |
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(attach Schedule ICR with amended figures) |
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17 |
.00 |
17 |
.00 |
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Non- |
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refundable 18 |
Credit from Schedule |
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Credits |
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figures) |
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18 |
.00 |
18 |
.00 |
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19 |
Nonrefundable credits. Add Lines 16, 17, and 18. |
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19 |
.00 |
19 |
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.00 |
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20 |
Tax after nonrefundable credits. Subtract Line 19 from Line 15. |
20 |
.00 |
20 |
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.00 |
*461501110* |
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Official Use
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21 |
Tax after nonrefundable credits from Page 1, Line 20. |
21 |
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.00 |
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21 |
.00 |
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Step 8: |
22 Household employment tax |
22 |
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.00 |
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22 |
.00 |
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Other |
23 |
Use tax reported on your original return. Enter the amount from your |
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original return in both Column A and Column B. (see instructions) |
23 |
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.00 |
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23 |
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.00 |
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Taxes |
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24 |
Compassionate Use of Medical Cannabis Pilot Program Act Surcharge |
24 |
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.00 |
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24 |
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.00 |
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25 |
Total tax. Add Lines 21, 22, 23, and 24. |
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25 |
.00 |
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Step 9: |
26 Illinois Income Tax withheld (see instructions) |
26 |
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.00 |
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26 |
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.00 |
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Payments |
27 |
Estimated payments |
27 |
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.00 |
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27 |
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28 |
28 |
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28 |
.00 |
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and |
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29 Earned income credit from Schedule ICR (attach Schedule ICR with |
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Refundable |
29 |
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29 |
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Credit |
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amended figures) |
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.00 |
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.00 |
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30 |
Previous payments. Generally includes the tax paid with your original return plus any additional |
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tax paid after your original return was filed. Do not include penalties or interest. (see instructions) |
30 |
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.00 |
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31 |
Total payments and refundable credit. Add Lines 26 through 30. |
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31 |
.00 |
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Step 10: |
32 Overpayment, if any, as shown on your original return, or a notice we sent showing an adjustment |
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Adjusted |
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to your account. Do not include interest you received or voluntary contributions. (see instructions) |
32 |
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.00 |
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33 |
Voluntary contributions as shown on your original return (see instructions) |
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33 |
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.00 |
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Total Tax |
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34 |
Adjusted total tax. Add Lines 25, 32, and 33. |
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34 |
.00 |
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Step 11: |
35 Overpayment. If Line 31 is greater than Line 34, subtract Line 34 from Line 31. |
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35 |
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.00 |
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Refund |
36 |
Amount from Line 35 you want refunded to you. |
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36 |
.00 |
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If you want to deposit your refund directly into your checking or savings account, complete the |
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or |
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direct deposit information below. |
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Amount |
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You |
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Routing number |
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Checking or |
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Savings |
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Owe |
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Account number |
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37 |
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37 |
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Subtract Line 36 from Line 35. This amount will be applied to your estimated tax. See instructions. |
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38 |
Amount you owe. If Line 34 is greater than Line 31, subtract Line 31 from Line 34. |
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38 |
.00 |
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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 |
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Date |
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Your signature |
Date |
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Daytime phone number |
Your spouse’s signature |
Date |
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Paid preparer’s signature |
Date |
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Preparer’s phone number |
Preparer’s FEIN, SSN, or PTIN |
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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 |
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Designee’s |
Name (please print) |
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Phone number |
Mail to: Illinois Department of Revenue, P.O. Box 19007, Springfield, IL
Important reminder for federal changes (including net operating loss (NOL) deductions)
If you file Form
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
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 |
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ID |
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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.