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Draft Tax Forms

IMPORTANT CHANGES:
Business Income Tax:
Business Income Tax forms are final and posted on the Business Income Tax Forms webpages.
  • 01/12/24 - Schedule 1299-I - Updated the Angel Credit to include the 35% credit allowed for investments in minority-owned qualified new business ventures, women-owned qualified new business ventures, person-with-a-disability-owned qualified new business ventures, or rural qualified new business ventures.
  • 01/12/24 - Schedule 1299-B Instructions - Updated the line 7a instructions to reference Federal Form 1120, Schedule C, column (c), and Federal Form 1120-F, Schedule C, column (c).
  • Forms IL-1120, IL-1120-X, IL-1120-ST, IL-1120-ST-X, IL-1065, IL-1065-X, IL-1041, IL-1041-X, IL-990-T, IL-990-T-X - The address change boxes (Step 1, Letter B) have been removed.
  • Forms IL-1120-ST, IL-1120-ST-X, IL-1065, IL-1065-X, IL-1041, IL-1041-X - Section B of Schedule B and Schedule D has been reformatted from 4 columns to 3 to accommodate more information on the lines.
  • Forms IL-1041, IL-1041-X - A Grantor’s Trust checkbox has been added under Step 1, Letter D.
  • Forms IL-1065, IL-1065-X - Due to new legislation (P.A. 103-0009), investment partnerships are now required to withhold for their non-resident partners. As a result, a new line (Line 59b) has been added. Also, a new schedule, Schedule K-1-P(4), is being developed to aid in calculating the withholding requirement.
  • Forms IL-1120-V, IL-1120-X-V, IL-1120-ST-V, IL-1120-ST-X-V, IL-1065-V, IL-1065-X-V, IL-1041-V, IL-1041-X-V, IL-990-T-V, IL-990-T-X-V - The year has been removed from the top of the vouchers. Business vouchers will no longer be year specific. In order to avoid processing delays for your taxpayers, please ensure that the month and year are entered on the “Tax year ending” lines of each voucher.
  • Illinois Schedule J - Federal Schedule C, Line 16a, reference has been added to Lines 13, 14, and 15.
  • Illinois Schedule M - A new line has been added which will allow a subtraction for cannabis establishments that had deductions disallowed federally under IRC Section 280E. In addition, new reserved lines have been added for future subtractions. Also, a new note has been added to Line 39, to help curb the number of unauthorized entries placed on this line.
  • Form IL-4562 - The 60% depreciation rate lines and additional reserved lines (for future percentages) have been added.

Individual Income Tax:

  • 01/12/24 - Schedule 1299-I - Updated the Angel Credit to include the 35% credit allowed for investments in minority-owned qualified new business ventures, women-owned qualified new business ventures, person-with-a-disability-owned qualified new business ventures, or rural qualified new business ventures.
  • 01/04/24 - Schedule 1299-I - Updated the K-12 Instructional Materials and Supplies credit reference to clarify that the current maximaum credit amount is for taxable years beginning on or after January 1, 2023.
  • 12/19/23 - Schedule 1299-I - Updated the Adoption Credit references to clarify that the credit is valid for tax years beginning prior to July 12, 2024.
  • 12/01/23 - Schedule IL-E/EIC - Page 1, added text in introduction. Page 2, removed "Important" note at bottom of page. Page 3, added "See instructions." next to Part 1, and Line 21, updated income amounts to match 2023 federal Form 1040 Instructions. Schedule IL-E/EIC Instructions - Page 3, updated Instructions for Step 4, Line 5, to address taxpayers who have a child that did not qualify federally but qualify with Illinois due to having an ITIN. Page 3, updated Instructions for Part 1, Lines 6-16 to match 2023 federal Form 1040 Instructions. Page 4, added text to Questionnaire introduction instructions.
  • 12/01/23 - posted Form IL-2210 and Instructions, replaced IL-1040 Instructions, which were updated to include the Illinois Comptroller's report.
  • 10/18/23 - Schedule IL-E/EIC, Page 3, diamonds were added to Lines 1, 2, 4, 6, 7, 9, 11, 12, 13, 16, 17, 18, 20, 21, 22, and 23, to denote data entry lines. Page 3, Table 1, Federal EITC Income Limits, income amount for Filing Married Filing Jointly with 3 qualifying children, was changed from $63,698 to $63,398, per IRS EIC tables draft amounts.
  • 09/28/23 - Schedule IL-E/EIC, Line 21 was updated with the 2023 income amounts.
  • Volunteer emergency worker credit was created per PA 103-0009 resulting in additions to IL-1040, Line 16, and Schedule ICR.
  • Standard Exemption amount remained at $2,425 per PA 103-0009.
  • Illinois Earned Income Tax Credit was increased to 20% of the federal EITC and expanded to taxpayers filing with an IITN and ages 18-25 and 65+ without a qualifying child per PA 102-0700 resulting in expansive changes to Schedule IL-E/EIC, including addition of the Illinois Expanded EITC Worksheet to help taxpayers who did not qualify for federal EITC but do qualify for Illinois EITC calculate the basis for their Illinois credit.
  • K-12 Instructional Materials credit claimed on Schedule 1299-C was increased to $500 per PA 102-0700.

Withholding Income Tax:

  • The 2024 Schedule P-X has been updated. For Section A of this form, list only individuals for whom you are reporting a change or did not include on the originally filed Schedule P. For Section B of this form, you will list your remaining individual withhholding and income records.

Sales Tax:

  • 12/19/23 - New versions of sales tax forms for reporting periods beginning January 2024 have been posted to the Sales Tax draft form page.

All

  • 2023 draft forms and instructions will be posted as they become available.

Forms Development Information

Substitute Forms Approval Process

Tax Professionals must submit substitute forms and vouchers for IDOR approval. Click here for more information on the substitute forms submission process.

Electronic Filing Mandates

Using electronic methods for filing and paying is mandatory for certain taxes and payments.

Tax Professionals are encouraged to use electronic methods for filing and payment even if no electronic mandate is required. However, if a payment is mailed, it should be accompanied by a voucher containing a scan line. Please use or develop forms which have the correct format for the scanline or use electronic methods.

*Status Definitions:

  • Final – this is the final draft, should not require any additional updates.
  • Revised final – changes were made on the final draft.
  • Tentative Final – has been approved through the Illinois Department of Revenue, but additional changes could result from Federal changes or new Legislation. These will be moved to "final" status after the last Veto Session.
  • Revised Tent. Final – new changes have been added and are noted in the "New" section.
  • Draft – is not finalized, may be used if a draft is being posted for vendor review (should rarely be used) Note: If your software release contains a "draft" version, provide instructions to warn your customers not to file that version. Filing a form in an unapproved format (such as a form marked draft) may result in the delay of processing the return or generating any refund and may result in a penalty.

General Forms Specifications and Format Requirements

The department has adopted new imaging software. Click here for a list of the forms with their 1D barcode content and specifications for new anchor points requirements. You can also find the general format requirements here.

All vouchers require scan lines. Instructions are provided with the voucher specifications.

Draft Forms by Tax Type

Contact Us

For prior versions, 2-D, forms review, and to obtain a vendor registration number contact:

email address: REV.VendorForms@illinois.gov
phone: 217-524-7794
Mailing address:

OFFICE OF PUBLICATIONS MANAGEMENT 2-375
ILLINOIS DEPARTMENT OF REVENUE
101 WEST JEFFERSON STREET
SPRINGFIELD, ILLINOIS 62702