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       Illinois Department of Revenue                                         Use for tax years ending on or 
                                                                              after December 31, 2023, and 
                                                                               before December 31, 2024.
                                                                             
       IL-990-T-X Instructions                                                                                              2023

                                               General Information
Who must file Form IL-990-T-X?                                           If your federal change increases the tax due to Illinois, you must 
You should file Form IL-990-T-X, Amended Exempt Organization             file Form IL-990-T-X and pay any additional tax within 120 days of 
Income and Replacement Tax Return, if you are amending a                 IRS partial agreement or finalization. In order to avoid late payment 
previously filed, processable Form IL-990-T, Exempt Organization         penalties, you must pay any additional tax to IDOR and attach proof 
                                                                         of the federal finalization date, showing the change was reported to 
Income and Replacement Tax Return, for a tax year ending on or 
after December 31, 2006. Your change can occur from a state or           Illinois within 120 days of IRS acceptance, or you may be assessed a 
federal change that affects items used to compute your Illinois net      late-payment penalty.
income, net loss, or credits, such as                                         If you fail to notify us of your change by filing Form 
•  an amendment of your federal income tax return,                       IL-990-T-X, we may issue a notice of deficiency at any time. Once you 
                                                                         file your change, we may issue a notice of deficiency within two years.
•  an adjustment made by the Internal Revenue Service (IRS), or
•  any other recomputation or redetermination.                           What if I am amending my return due to 
A separate amended return must be filed for each tax year you need       multiple federal adjustments?
to amend.                                                                If you are amending your original Form IL-990-T due to federal 
                                                                         adjustments that were finalized on different dates, then you must 
What if I need to change my return before the                            complete separate amended Illinois returns for each federal 
extended due date expires?                                               finalization date. For example, if you receive a 2023 return 
If you filed your original Form IL-990-T and a state or federal          adjustment from the IRS on July 10, 2024, then in August, you 
correction or change needs to be made before the extended due            amend your U.S. Form 990-T and receive federal finalization on 
date expires (see the instructions of your original return), you should  October 22, 2024, then you must submit one Form IL-990-T-X for 
file Form IL-990-T-X. Due to the automatic extension, any return filed   the July 10, 2024, adjustments and a separate Form IL-990-T-X for 
after the original return and on or before the extended due date will    the October 22, 2024, adjustments. Failure to file separate amended 
be treated as the original return.                                       returns for each federal finalization date may result in the denial of 
                                                                         the entire claim, a delay in processing, or the assessment of penalty 
How long do I have to amend my return?                                   and interest. 
The amount of time you have to amend your return depends on                   Proof of federal finalization must be attached to your 
whether your Form IL-990-T-X is being filed to report a state or         amended return before the return will be processed.
federal change.
        If an amended return claiming a credit or refund is filed        Who should sign the return?
within six months of the expiration of the statute of limitations, then  If you are a corporation, your Form IL-990-T-X must be signed by 
the statute of limitations will automatically be extended an additional  the president, vice president, treasurer, or any other officer duly 
six months for issuing an assessment of additional tax due.              authorized to sign the return. In the case of a bankruptcy, a receiver, 
State change - If your change decreases the tax due to Illinois and      trustee, or assignee must sign any return required to be filed on 
you are entitled to an overpayment, you must file Form IL-990-T-X        behalf of the corporation. If you are a trust, Form IL-990-T-X must 
within                                                                   be signed by a fiduciary of the trust. If there are two or more joint 
•   three years after the due date of the return (including extensions), fiduciaries, the signature of one will comply with the requirements of 
                                                                         the Illinois Income Tax Act (IITA). The signature verifies by written 
•  three years after the date your original return was filed, or
                                                                         declaration (and under penalties of perjury) that the signing individual 
•  one year after the date your Illinois tax was paid, whichever is      has personally examined the return and the return is true, correct, 
  latest.                                                                and complete. The fact that an individual’s name is signed to a return 
If your change increases the tax due to Illinois, you should file        is prima facie evidence that the individual is authorized to sign the 
Form IL-990-T-X and pay the tax, penalty, and interest promptly.         return on behalf of the taxpayer.
Federal change - Do not file this amended return until you               Any person paid to prepare the return (other than an authorized 
receive a federal finalization notification from the IRS stating that    officer, fiduciary, or a person who is a regular employee of the 
they have accepted your change, either by paying a refund, or by         taxpayer, such as a clerk, secretary, or bookkeeper) must provide 
final assessment, agreement, or judgment. In order to process an         a signature, date the return, enter the preparer tax identification 
amended return due to a federal change, the Illinois Department          number (PTIN) issued to them by the Internal Revenue Service, and 
of Revenue (IDOR) requires proof of federal finalization. Proof of       provide their firm’s name, federal employer identification number 
federal finalization includes one or more of the following:              (FEIN), address, and phone number.
• a copy of your federal audit report (signed and dated by a 
  federal auditor),                                                      Can a reasonable facsimile be used?
• an IRS account transcript, or                                          In general, you must obtain and use forms prescribed by the Illinois 
                                                                         Department of Revenue (IDOR). Separate statements not on forms 
• a federal refund check.                                                provided or approved by IDOR will not be accepted and you will 
        Acknowledgement that the IRS received your amended               be asked for appropriate documentation. Failure to comply with 
return is not acceptable proof of federal finalization.                  this requirement may result in failure to file penalties, a delay 
If your federal change decreases the tax due to Illinois and you are     in the processing of your return, or a delay in the generation 
entitled to an overpayment, you must file Form IL-990-T-X within two     of any overpayment. Additionally, failure to submit appropriate 
years plus 120 days of federal finalization.                             documentation when requested may result in a referral to our 
                                                                         Audit Bureau for compliance action.
IL-990-T-X Instructions (R-12/23)     Printed by the authority of the state of Illinois - electronic only - one copy.                 Page 1 of 5

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Exempt organizations must complete Form IL-990-T-X. Do not              •  you copied information incorrectly from your U.S. Form 990-T 
send a computer printout with line numbers and dollar amounts             onto your Form IL-990-T, you must include a copy of your 
attached to a blank copy of the return. Computer generated printouts      U.S. Form 990-T.
are not acceptable, even if they are in the same format as IDOR         •  of a change in, or audit of, another state’s tax return, you 
forms. Computer generated forms from an IDOR-approved software            must include a copy of the other state’s corrected return or the 
developer are acceptable.                                                 examining officer’s reports.
What are the penalties and interest?                                     •  of changes reported on a revised Schedule K-1-P or K-1-T (or any 
Penalties — You will owe                                                  equivalent document) you received, you must include a copy of 
                                                                          the revised Schedule(s) K-1-P or K-1-T (or equivalent document).
•  a late-filing penalty if you do not file a processable return by the 
  extended due date;                                                    •  of changes, other than those described above, see Form IL-990-T 
                                                                          Instructions and any schedules for the year you are changing to 
•  a late-payment penalty if you do not pay the tax you owe by the        determine what attachments you must provide.
  original due date of the return; 
•  a bad check penalty if your remittance is not honored by your        Should I round?
  financial institution;                                                You must round the dollar amounts on Form IL-990-T-X to 
•  a cost of collection fee if you do not pay the amount you owe        whole-dollar amounts. To do this, you should drop any amount less 
  within 30 days of the date printed on your bill.                      than 50 cents and increase any amount of 50 cents or more to the 
Interest — The interest rate is the federal underpayment rate, which    next higher dollar. 
is set by the IRS under Internal Revenue Code (IRC) Section 6621.
     For more information about penalties and interest, see             Where should I file?
Publication 103, Penalties and Interest for Illinois Taxes.             Mail your Form IL-990-T-X to:
                                                                          ILLINOIS DEPARTMENT OF REVENUE
              For amended tax returns filed on or after                   PO BOX 19016
January 1, 2024, a late payment penalty will be assessed for any          SPRINGFIELD IL  62794-9016
amended return not filed and the resulting liability not paid within 
120 days of the federal change. See 35 ILCS 735/3-3(b-25) for more      What if I need additional assistance or forms?
information.                                                            •  For assistance, forms, or schedules, visit our website at 
                                                                          tax.illinois.gov or scan the QR code provided.
What must I attach to my Form IL-990-T-X?
This form must contain a complete explanation of the reasons for 
filing the claim or amendment. You must attach proof of the federal 
finalization date and any schedules, forms, breakdowns, statements, 
or other documentation required to support your claim. If Form 
IL-990-T-X is submitted without the proper attachments, it may be 
partially or totally denied.
Examples of federal finalization include a copy of one or more of the 
following items:
• your federal refund check                                             •  Write us at: 
• your audit report from the IRS                                          ILLINOIS DEPARTMENT OF REVENUE
• your federal transcript verifying your federal taxable income           PO BOX 19001
                                                                          SPRINGFIELD IL  62794-9001
If you are filing Form IL-990-T-X because
•  you filed an amended federal return and your tax due to Illinois     •  Call 1 800 732-8866 or 217 782-3336 (TTY at 1 800 544-5304).
  decreases, you must attach proof of the federal finalization          •  Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m.   
  date, include a copy of that federal return, plus any other related      (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices),  
  forms, schedules, or attachments, including a signed and dated           Monday through Friday.
  copy of any federal report of income tax examination changes, if 
  applicable.
•  you filed an amended federal return and your tax due to Illinois 
  increases, you must attach proof of the federal finalization date, 
  including a signed and dated copy of any federal report of income 
  tax examination changes, if applicable, showing the change was 
  reported to Illinois within 120 days of IRS acceptance, or you may 
  be assessed a late-payment penalty.
•  of a change by the IRS, you must include all copies of the 
  federal examining officer’s reports, including preliminary, revised, 
  corrected, and superseding reports, and a signed and dated 
  copy of any federal report of income tax examination changes, if 
  applicable.

IL-990-T-X Instructions (R-12/23)                                                                                                       Page 2 of 5

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Specific Instructions
For instructions regarding completion of Steps 1 through 5, refer For each line item you change, you must provide an explanation for
to the Form IL-990-T Instructions and schedules for the year being that change in the “Explain the changes on this return” area.
amended.
Step 2: Figure your base income or loss
Specific instructions for most of the lines are included. If a specific
Line 1 — Enter the amount of unrelated business taxable income
line is not referenced, follow the instructions on the form.
or loss from Part 1 of the U.S. Form 990-T by entering the total of
Enter the tax year you are amending in the space provided at the top Line 7 minus Line 10 (this number may be negative). This entry
of Form IL-990-T-X. is the unrelated business taxable income or loss after deducting
income exempt from tax by reason of the United States or Illinois
Step 1: Identify your exempt organization Constitutions, or by reason of law, statute, or treaties of the United
A — Type or print your legal business name. If you have a name States. Attach a worksheet explaining the source and amount of
change from your original return, check the corresponding box. any such deduction.
B — Type or print your mailing address. Line 2 — You must add back any amount of Illinois Income and
C — Check this box if you are filing this amended return to report Replacement taxes and surcharge that you deducted on your
changes to your Illinois sales factor numerator due to the inclusion or U.S. Form 990-T to arrive at your federal unrelated business taxable
exclusion of throwback sales. income.
D — Check this box if you are filing this amended return to report Line 3 — Follow the instructions on the form. This is your base
changes to your Illinois sales factor numerator due to the inclusion or income or loss.
exclusion of double throwback sales. Column A — Enter the amounts from your most recently filed or
E — Check this box if you are a 52/53 week filer. A 52/53 week adjusted return. Do not check a box on Lines A or B to indicate
filer is a fiscal filer with a tax year that varies from 52 to 53 weeks how your income was reported on your most recently filed or
because their tax year ends on the same day of the week instead of adjusted return. The check boxes on Lines A and B are used when
the last day of the month. reporting your amended base income or loss in column B.
F — Enter your entire federal employer identification number (FEIN). Column B — Follow the instructions on the form and check the box
G — Check the appropriate box for the reason you are filing on Line A or B that applies to the amount in Column B. You must
this return. If you are amending due to a federal change, you must check one of these boxes and follow the instructions for that line
check the appropriate box for partial agreed or finalized, and include when completing Column B.
the date of IRS finalization, which might not be the date the federal Check the box on Line A if
amended return was filed. Please attach a dated copy of any federal • all of your base income or loss is derived inside Illinois or you are
examining officer’s report. If you do not provide this date or the an Illinois resident trust; and
required attachments, you may be assessed penalties and interest. • you do not have any income or loss to report on Lines 4 or 10.
H — Check the box if you are taxed as a corporation. If you check the box on Line A, do not complete Step 3, Column
I — Check the box if you are taxed as a trust. B. All of your amended base income or loss is allocable to Illinois.
J — If you are entitled to take income tax credits on Step 5, Skip Step 3, Column B, enter the amount from Step 2, Column B,
Line 22, you must check the box on Line J, and attach Illinois Line 3 on Step 4, Column B, Line 12, and complete the remainder of
Schedule 1299-D to your tax return, even if you are unable to use the return.
any of the credits in this tax year. Check the box on Line B if any of the following apply:
• your base income or loss is derived inside and outside Illinois;
Explain the changes on this return
The purpose of this area is to allow you to explain the specific • all of your base income or loss is derived outside Illinois; or
changes you are making to your Illinois tax return. You should • you have income or loss to report on Lines 4 or 10.
include all relevant information, including, but not limited to, changes If you check the box on Line B, you must complete all lines of
made to Step 3, Column B. Submitting Form IL-990-T-X with an incomplete
• specific addition and subtraction modifications, Step 3, Column B, including Lines 6, 7, and 8 may result in a delay
• credit or credit recapture amounts, and in processing your return, further correspondence, and you may be
required to submit further information to support your filing. See the
• the federal or other state return that caused changes to the Illinois
specific instructions for Step 3 for more information.
return.
You must provide an explanation for each line item you change. Step 3: Figure your income allocable to Illinois
If your changes generate an overpayment which you elect to receive Complete Step 3 only if you originally completed this step, or
as a credit carryforward and you elect to apply that credit to a tax you need to make a change that affects your base income or
year other than the year described in the Line 36 instructions, you loss allocable to Illinois. Refer to Form IL-990-T, Step 3, Specific
must follow the instructions found under “May I apply my credit to a Instructions, for the year being amended.
different tax year?” If you fail to include the required information in You must check the box on Line B and complete Step 3 if any
your explanation, your election will be considered invalid and we will portion of Column B, Line 3, base income or loss, is derived outside
not apply your credit as you requested. Illinois, or you have any income or loss to report on Column B,
General Information for Steps 2 through 5 Lines 4 or 10.
Column A — Enter the amounts from your most recently filed or If you do not complete all of Step 3, Column B, Lines 4 through 11,
adjusted return for the year that you are amending. These may be we may issue a notice and demand proposing 100 percent of income
figures from your original Form IL-990-T or a previously amended or as being allocated to Illinois, or in the case of a loss return, a notice
audited return. indicating none of your loss as being allocated to Illinois.
Column B — Enter the correct amount for each line in Column B.
IL-990-T-X Instructions (R-12/23) Page 3 of 5

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Step 4: Figure your net replacement tax Line 31 — Enter previously paid penalty and interest. Obtain this
Follow the instructions on the form. Be sure to attach any required information from your MyTax Illinois account. Sign into mytax.illinois.gov
schedules or forms. to view or register your account.
Line 14 — See Illinois Schedule 4255, Recapture of Investment Tax Line 32 — Enter the total amount of any overpayment, credit, or
Credits, for more information. You must attach Illinois Schedule 4255 refund (whether received or not) reported on your previously filed
if you have an amount on this line. Form IL-990-T or Form IL-990-T-X. Do not include any interest that
you received.
Line 16 — See Form IL-477, Replacement Tax Investment Credits,
for more information. You must attach Form IL-477 and any other Line 36 — Enter the amount of overpayment you elect to be credited
required support listed on Form IL-477 if you have an amount on this forward. Check the box on this line if this is your final return and any
line. remaining carryforward is being transferred to another entity. Attach
a detailed statement to your return listing the FEIN of the entity
Step 5: Figure your net income tax receiving the credit carryforward, the date the credit was transferred,
Line 19 — See Form IL-990-T Instructions. and the reason for the transfer.
Line 20 — See Illinois Schedule 4255 for more information regarding See Form IL-990-T, Line 32 instructions for information about
the recapture of investment credits. You must attach Illinois applying your credit carryforward.
Schedule 4255 if you have an amount on this line. Your credit carryforward will not be applied if you do not file a
Line 22 — See Illinois Schedule 1299-D for more information processable return.
regarding income tax credits. If you have an amount on this line, If your overpayment accrues interest and you elect to receive your
check the box in Step 1, Line J and attach Illinois Schedule 1299-D • entire overpayment as a credit carryforward, any interest due will
and any other required support listed on Schedule 1299-D. be applied with your credit as an additional credit carryforward.
Step 6: Figure your refund or balance due We will calculate the amount of interest due and notify you.
Line 26 — Compassionate Use of Medical Cannabis Program Act When you claim your credit carryforward in a future year you
surcharge. Use the instructions and the Surcharge Worksheet in the must include this interest amount in the amount claimed.
Form IL-990-T Instructions to figure your surcharge. • overpayment as both a credit carryforward and a refund, we will
Line 27 — Sale of assets by gaming licensee surcharge. Use the apply the credit as you request and include any interest due with
instructions and the Surcharge Worksheet in the Form IL-990-T your refund.
Instructions to figure your surcharge. Your credit carryforward may be reduced by us due to
Line 29a — Enter the sum of any overpayment from your prior year corrections we make to your return, or to satisfy any unpaid tax,
tax returns that you requested to be applied to this year’s tax return. penalty, and interest due for this year or any other year. If we reduce
Take into account any correspondence we may have sent you that your credit carryforward, it may result in a late-payment penalty in a
changed the amount of your credit carryforward from the previous subsequent year.
year. May I apply my credit to a different tax year?
Line 29b — Enter the sum of the following, not including any Yes. If you wish to apply your credit to a tax year other than the one
penalty and interest previously paid: described above, you must indicate the tax year to which you wish to
• estimated payments or tax prepayments made during the tax have the credit apply in the “Explain the changes on this return” area
year, of this return.
• extension payments, If you do not follow these instructions, your election will be
• any tax payments you made with a previously filed considered invalid and we will apply your credit as indicated under
Form IL-990-T-X, and “To which tax year will my credit apply?” in the original return
instructions.
• any other payments made prior to the date this amended return
is filed (e.g., responding to a bill). If you submit a valid request, we will apply your credit as you
requested and notify you. Once made, your election to change the
Line 29c — Enter the amount you wish to claim of Illinois tax year to which your credit will apply is irrevocable.
pass-through withholding (including any eligible investment
partnership withholding) payments reported to you by partnerships, You may only apply your credit to tax years occurring after
S corporations, or trusts on Schedule(s) K-1-P or K-1-T. If you the year of the return creating the overpayment. If you request to
received more than one Schedule K-1-P or K-1-T, add the amounts apply more credit than our records show you have available, we
you wish to claim from all the schedules and enter the total on will apply the maximum amount available and notify you of the
difference.
Line 29c. Attach copies of the Schedules K-1-P and K-1-T you
received from the pass-through entities to your Form IL-990-T-X. Line 37 — Follow the instructions on the form. We will calculate any
See “What is pass-through withholding and PTE tax credit?” under interest that may be due you and include it in your refund check. Any
“General Information” in the Form IL-990-T Instructions for more refund may be reduced to satisfy any outstanding liability.
information. We do not currently offer direct deposit as a method for receiving a
Partners in an investment partnership may not be eligible to refund from an amended return. Overpayments will be refunded by
claim a Schedule K-1-P, Step 7, Line 55 amount reported to them by check.
the investment partnership. See Schedule K-1-P(2) for information Line 38 — Follow the instructions on the form. This is your amount
about when a partner may claim investment partnership withholding of tax due that must be paid in full if $1 or more. We encourage you
credit. to let us figure your penalties and interest and send you a bill instead
Line 29d — Enter the total amount of pass-through entity (PTE) of determining these amounts yourself. We will compute any penalty
tax credit reported to you on Schedule(s) K-1-P, Line 53a, and and interest due and notify you.
Schedule(s) K-1-T, Line 50. We will apply all payments against tax first, penalty second,
Line 29e — Enter the total amount of Illinois gambling withholding and interest third.
and the total amount of Illinois withholding from sports wagering
winnings received. Attach Forms W-2G.
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Complete a payment voucher, Form IL-990-T-X-V, make your check 
or money order payable to “Illinois Department of Revenue” and 
attach them to the front of the return or file and pay electronically. 
Step 7:  Signature, date, and paid preparer’s 
information
You must sign and date your return. If you do not sign your return, 
it will not be considered filed and you may be subject to a nonfiler 
penalty.
If you pay someone to prepare your return, the income tax return 
preparer must also sign and date the return, enter the preparer tax 
identification number (PTIN) issued to them by the Internal Revenue 
Service, and provide their firm’s name, FEIN, address, and phone 
number.
If you want to allow the paid preparer listed in this step to discuss 
this return with IDOR, check the box. This authorization will allow 
your paid preparer to answer any questions that arise during the 
processing of your return, call us with questions about your return, 
and receive or respond to notices we send. The authorization will 
automatically end no later than one year after you file your amended 
return. You may revoke the authorization at any time by calling or 
writing us.

IL-990-T-X Instructions (R-12/23)                                      Page 5 of 5

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