Illinois Department of Revenue 2017 Form IL-1040 - efile.com

1 Illinois Department of RevenueIndividual Income Tax ReturnIL-1040 Front (R-12/17)0 RINTED BY AUTHORITY OF THE 3 TATE OF )LLINOIS 7EB ONLY2017 Form IL-10401 Federal adjusted gross income from your federal Form 1040, Line 37; 1040A, Line 21; or 1040EZ, Line 4 1 .002 Federally tax-exempt interest and dividend income from your federal Form 1040 or 1040A, Line 8b; or federal Form 1040EZ 2 .00 3 Other additions. Attach Schedule M. 3 .00 4 Total income. Add Lines 1 through 3. 4 .00 5 Social Security benefits and certain retirement plan income received if included in Line 1. Attach Page 1 of federal return. 5 .00 6 Illinois Income Tax overpayment included in federal Form 1040, Line 10 6 .007 Other subtractions. Attach Schedule M. 7 .00 Check if Line 7 includes any amount from Schedule 1299-C. 8 Add Lines 5, 6, and 7. This is the total of your subtractions. 8 .009 Illinois base income. Subtract Line 8 from Line 4. 9 .00 See instructions before completing Step 4.

2 10 a Number of exemptions from your federal return x $2,175 b If someone can claim you as a dependent, see instructions. x $2,175 c Check if 65 or older: You + Spouse = x $1,000 d Check if legally blind: You +Spouse =x $1,000 allowance. Add Lines a through d. 10 .00 11 Residents: Net income. Subtract Line 10 from Line 9. Skip Line 12. 11 .0012 Nonresidents and part-year residents: Check the box that applies to you during 2017 Nonresident Part-year resident, and enter the Illinois base income from Schedule NR. Attach Schedule NR. 12 .00 13 Residents: Multiply Line 11 by (.043549). Cannot be less than zero. Nonresidents and part-year residents: Enter the tax from Schedule NR. Check if you completed Schedule SA to calculate your income tax. Attach Schedule SA. 13 .00 14 Recapture of investment tax credits. Attach Schedule 4255. 14 .00 15 Income tax. Add Lines 13 and 14. Cannot be less than zero. 15 .00 16 Income tax paid to another state while an Illinois resident.

3 Attach Schedule CR. 16 .00 17 Property tax and K-12 education expense credit amount from Schedule ICR. Attach Schedule ICR. 17 .00 18 Credit amount from Schedule 1299-C. Attach Schedule 1299-C. 18 .0019 Add Lines 16, 17, and 18. This is the total of your credits. Cannot exceed the tax amount on Line 15. 19 .0020 Tax after nonrefundable credits. Subtract Line 19 from Line 15. 20 .00 or for fiscal year ending /Staple your check and IL-1040 -VStaple W-2 and 1099 forms here (Whole dollars only)Step 2:IncomeStep 3: Base IncomeStep 4: ExemptionsStep 5: NetIncomeStep 6: TaxStep 7: Tax After Non-refundableCreditsA Social Security numbers in the order they appear on your federal return. You must provide the entire Social Security number for you and your spouse. Do not provide a partial Social Security number. - - - - Your Social Security number Spouse s Social Security numberB Personal information C Filing status (see instructions) Single or head of household Married filing jointly Married filing separately WidowedYour first name and initial Your last nameSpouse s first name and initial Spouse s last nameMailing address (See instructions if foreign address) Apartment numberCity State ZIP or Postal CodeForeign Nation, if not United States (do not abbreviate) This form is authorized as outlined under the Illinois Income Tax Act.

4 Disclosure of this information is required. Failure to provide information could result in a penalty.*176000001*Over 80% of taxpayers file electronically. It is easy and you will get your refund faster. Visit 1: Personal Information 21 Tax after nonrefundable credits from Page 1, Line 20 21 .00 22 Household employment tax. See instructions. 22 .00 23 Use tax on internet, mail order, or other out-of-state purchases from UT Worksheet or UT Table in the instructions. Do not leave blank. 23 .0024 Compassionate Use of Medical Cannabis Pilot Program Act Surcharge 24 .0025 Total Tax. Add Lines 21, 22, 23, and 24. 25 .00 26 Illinois Income Tax withheld. Attach all W-2 and 1099 forms. 26 .0027 Estimated payments from Forms IL-1040 -ES and IL-505-I, including any overpayment applied from a prior year return 27 .00 28 Pass-through withholding payments. Attach Schedule K-1-P or K-1-T. 28 .00 29 Earned Income Credit from Schedule IL-EIC. Attach Schedule IL-EIC.

5 29 .0030 Total payments and refundable credit. Add Lines 26 through 29. 30 .00 31 If Line 30 is greater than Line 25, subtract Line 25 from Line 30. 31 .00 32 If Line 25 is greater than Line 30, subtract Line 30 from Line 25. 32 .00 Only complete Step 11 for late-payment penalty for underpayment of estimated tax or to make a voluntary charitable donation. 33 Late-payment penalty for underpayment of estimated tax33 .00 a Check if at least two-thirds of your federal gross income is from farming. b Check if you or your spouse are 65 or older and permanently living in a nursing home. c Check if your income was not received evenly during the year and you annualized your income on Form IL-2210. Attach Form IL-2210. d Check if you were not required to file an Illinois Individual Income Tax return in the previous tax year. 34 Voluntary charitable donations. Attach Schedule .0035 Total penalty and donations. Add Lines 33 and 34. 35 .00 36 If you have an amount on Line 31 and this amount is greater than Line 35, subtract Line 35 from Line 31.

6 This is your overpayment. 36 .0037 Amount from Line 36 you want refunded to you. Check one box on Line 38. See instructions. 37 .0038 I choose to receive my refund by a direct deposit - Complete the information below if you check this box. Routing number Checking or Savings Account number b Illinois Individual Income Tax refund debit card c paper check39 Amount to be credited forward. Subtract Line 37 from Line 36. See instructions. 39 .00 40 If you have an amount on Line 32, add Lines 32 and 35. - or - If you have an amount on Line 31 and this amount is less than Line 35, subtract Line 31 from Line 35. This is the amount you owe. See instructions. 40 .00If this is a joint return, both you and your spouse must sign below. 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. IL-1040 Back (R-12/17)If no payment enclosed, mail to: If payment enclosed, mail to: Illinois Department OF Revenue Illinois Department OF REVENUESPRINGFIELD IL 62719-0001 SPRINGFIELD IL 62726-0001 DR AP RR DC IRStep 8: Other TaxesStep 9: Payments and Refundable CreditStep 10: TotalStep 11: Underpayment of Estimated Tax Penalty and DonationsStep 12: RefundStep 14: Check if the Department may discuss this return with the third party designee shown in this OnlyFirm s nameFirm s FEINP rint/Type paid preparer s nameFirm s addressFirm s phonePaid preparer s signatureDate (mm/dd/yyyy)Paid Preparer s PTIN ( ) Check if self-employedSignHereYour signature Date (mm/dd/yyyy)Spouse s signature Daytime phone number ( )Date (mm/dd/yyyy)Third Party DesigneeDesignee s name (please print)Designee s phone number ( )Step 13.

7 Amount You Owe *176000002* Illinois Department of Revenue 2017 Form IL-1040 InstructionsProtecting Illinois TaxpayersOur enhanced efforts to protect Illinois taxpayers from identity theft and tax fraud have proven to be highly successful. We will continue to combat the criminals attempting to steal your identity to file fraudulent tax returns while making every effort to get your tax refund to you as quickly as possible. Please remember, filing your return electronically and requesting direct deposit is still the fastest way to receive your refund. You can file for free using MyTax Illinois , our online account management program for taxpayers. For more information, go to or visit our website. Form IL-1040 Due DateThe due date for filing your 2017 Form IL-1040 and paying any tax you owe is extended to April 17, 2018. We are following the Internal Revenue Service (IRS) in extending the due date because of the Emancipation Day holiday being observed on April 16 in the District of Tax RatePublic Act 100-0022 increased the income tax rate during the 2017 tax year.

8 The blended income tax rate for most taxpayers is percent (.043549). If you choose to calculate your tax using the specific accounting method, complete Schedule SA ( IL-1040 ) and attach to your return. See the Schedule SA Instructions for details. Exemption AllowanceFor tax years beginning on or after January 1, 2017, the standard exemption allowance may not be claimed in Step 4 if a taxpayer s federal adjusted gross income (AGI) on Line 1 exceeds $500,000 for returns with a federal filing status of married filing jointly, or $250,000 for all other returns. Earned Income CreditThe Illinois Earned Income Credit (EIC) is now reported on Schedule IL-EIC. For tax years beginning on or after January 1, 2017, and before January 1, 2018, the Illinois EIC percentage has increased from 10 percent to 14 percent of the federal EIC. If you claimed a federal EIC, you may now claim 14 percent of this credit on your Illinois return. K-12 Education Expense CreditFor tax years ending on or after December 31, 2017, the maximum amount of the K-12 Education Expense Credit has been increased to $750 per family.

9 The K-12 Education Expense Credit is not allowed if a taxpayer s federal AGI exceeds $500,000 for returns with a federal filing status of married filing jointly, or $250,000 for all other returns. Property Tax CreditFor tax years beginning on or after January 1, 2017, the Illinois Property Tax Credit is not allowed if a taxpayer s federal AGI exceeds $500,000 for returns with a federal filing status of married filing jointly, or $250,000 for all other Materials and Supplies CreditFor tax years beginning on and after January 1, 2017, eligible educators may claim an Instructional Materials and Supplies Credit for qualified expenses paid during the tax year. See Schedule 1299-C, Income Tax Subtractions and Credits (for individuals), and the Schedule 1299-C Instructions for Disaster CreditPublic Act 100-0555 provides for an income tax credit for taxpayers who received damage to qualified real property located in an Illinois state-declared disaster area as a result of flooding in 2017.

10 See Informational Bulletin 2018-17 and the Schedule 1299-C Instructions for ContributionsPublic Act 100-0329 created two new income tax charitable funds for tax years ending on or after December 31, 2017. See Schedule G, Voluntary Charitable Donations, and the Schedule G Instructions for a description of each fund and how to donate. Schedule MSchedule M, Other Additions and Subtractions for Individuals, includes a new addition for income attributable to domestic production activities. Schedule 1299-C The following credits have expired and have been removed from the 2017 Schedule 1299-C: the River Edge Redevelopment Zone Investment Credit, the River Edge Redevelopment Zone Remediation Credit, and the Veterans Job Credit. You may not claim these credits on the 2017 Schedule 1299-C. The River Edge Historic Preservation Credit has been extended to tax years ending prior to January 1, 2022. Only credits earned before January 1, 2018 will qualify for the five-year credit carry forward.