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       Illinois Department of Revenue                                        Use for tax years ending on or 
                                                                             after December 31, 2022, and 
                                                                              before December 31, 2023.
       IL-990-T-X Instructions                                                                                                 2022

                                              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 if you are amending a previously         file Form IL-990-T-X and pay any additional tax within 120 days of 
filed, processable Form IL-990-T, Exempt Organization Income             IRS partial agreement or finalization. In order to avoid late payment 
and Replacement Tax Return, for a tax year ending on or after            penalties, you must attach proof of the federal finalization date, 
December 31, 2006. Your change can occur from a state or federal         showing the change was reported to Illinois within 120 days of IRS 
change that affects items used to compute your Illinois net income,      acceptance, or you may be assessed a late-payment penalty.
net loss, or credits, such as                                                If you fail to notify us of your change by filing 
•  an amendment of your federal income tax return,                       Form 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 
•  an adjustment made by the Internal Revenue Service (IRS), or          two years.
•  any other recomputation or redetermination.
A separate amended return must be filed for each tax year you need       What if I am amending my return due to 
to amend.                                                                federal adjustments?
                                                                         If you are amending your original Form IL-990-T due to federal 
What if I need to change my return before the                            adjustments that were finalized on different dates, then you must 
extended due date expires?                                               complete separate amended Illinois returns for each federal 
If you filed your original Form IL-990-T and a state or federal          finalization date. For example, if you receive a 2022 return 
correction or change needs to be made before the extended due            adjustment from the IRS on July 10, 2023, then in August, you 
date expires (see the instructions of your original return), you should  amend your U.S. Form 990-T and receive federal finalization on 
file Form IL-990-T-X. Due to the automatic extension, any return filed   October 22, 2023, then you must submit one Form IL-990-T-X for 
after the original return and on or before the extended due date will    the July 10, 2023, adjustments and a separate Form IL-990-T-X for 
be treated as the original return.                                       the October 22, 2023, adjustments. Failure to file separate amended 
                                                                         returns for each federal finalization date may result in the denial of 
How long do I have to amend my return?                                   the entire claim, a delay in processing, or the assessment of penalty 
The amount of time you have to amend your return depends on              and interest. 
whether your Form IL-990-T-X is being filed to report a state or             Federal finalization notification must be attached to your 
federal change.                                                          amended return before the return will be processed.
        If an amended return claiming a credit or refund is filed 
within six months of the expiration of the statute of limitations, then  Who should sign the return?
the statute of limitations will automatically be extended an additional  If you are a corporation, your Form IL-990-T-X must be signed by 
six months for issuing an assessment of additional tax due.              the president, vice president, treasurer, or any other officer duly 
State change - If your change decreases the tax due to Illinois and      authorized to sign the return. In the case of a bankruptcy, a receiver, 
you are entitled to an overpayment, you must file Form IL-990-T-X        trustee, or assignee must sign any return required to be filed on 
within                                                                   behalf of the corporation. If you are a trust, Form IL-990-T-X must 
•   three years after the due date of the return (including extensions), be signed by a fiduciary of the trust. If there are two or more joint 
                                                                         fiduciaries, the signature of one will comply with the requirements of 
•  three years after the date your original return was filed, or
                                                                         the Illinois Income Tax Act (IITA). The signature verifies by written 
•  one year after the date your Illinois tax was paid, whichever is      declaration (and under penalties of perjury) that the signing individual 
  latest.                                                                has personally examined the return and the return is true, correct, 
If your change increases the tax due to Illinois, you should file        and complete. The fact that an individual’s name is signed to a return 
Form IL-990-T-X and pay the tax, penalty, and interest promptly.         is prima facie evidence that the individual is authorized to sign the 
Federal change - Do not file this amended return until you               return on behalf of the taxpayer.
receive a federal finalization notification from the IRS stating that    Any person paid to prepare the return (other than an authorized 
they have accepted your change, either by paying a refund, or by         officer, fiduciary, or a person who is a regular employee of the 
final assessment, agreement, or judgment. In order to process an         taxpayer, such as a clerk, secretary, or bookkeeper) must provide 
amended return due to a federal change, the Illinois Department of       a signature, date the return, enter the preparer tax identification 
Revenue (IDOR) requires federal finalization notification. The federal   number (PTIN) issued to them by the Internal Revenue Service, and 
finalization notification includes one or more of the following:         provide their firm’s name, federal employer identification number 
• a copy of your federal audit report (signed and dated by a federal     (FEIN), address, and phone number.
  auditor),
                                                                         Can a reasonable facsimile be used?
• an IRS account transcript, or
                                                                         In general, you must obtain and use forms prescribed by the Illinois 
• a federal refund check.                                                Department of Revenue (IDOR). Separate statements not on forms 
        Acknowledgement that the IRS received your amended               provided or approved by IDOR will not be accepted and you will 
return is not acceptable proof of federal finalization.                  be asked for appropriate documentation. Failure to comply with 
If your federal change decreases the tax due to Illinois and you are     this requirement may result in failure to file penalties, a delay 
entitled to an overpayment, you must file Form IL-990-T-X within two     in the processing of your return, or a delay in the generation 
years plus 120 days of federal finalization.                             of any overpayment. Additionally, failure to submit appropriate 
                                                                         documentation when requested may result in a referral to our 
                                                                         Audit Bureau for compliance action.
IL-990-T-X Instructions (R-12/22)  Printed by the authority of the State of Illinois - web only - one copy.                           Page 1 of 5

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

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Specific Instructions

For instructions regarding completion of Steps 1 through 5, refer Column B — Enter the correct amount for each line in Column B.
to the Form IL-990-T Instructions and schedules for the year being For each line item you change, you must provide an explanation for
amended. that change in the “Explain the changes on this return” area.
Specific instructions for most of the lines are included. If a specific
line is not referenced, follow the instructions on the form. Step 2: Figure your base income or loss
Line 1 — Enter the amount of unrelated business taxable income
Enter the tax year you are amending in the space provided at the top
or loss from Part 1 of the U.S. Form 990-T, Line 11, except if you
of Form IL-990-T-X.
entered $0 on Line 11, then by entering the total of Line 7 minus
Step 1: Identify your exempt organization Line 10 (this number may be negative). This entry is the unrelated
A — Type or print your legal business name. If you have a name business taxable income or loss after deducting income exempt
change from your original return, check the corresponding box. from tax by reason of the United States or Illinois Constitutions, or
by reason of law, statute, or treaties of the United States. Attach
B — Type or print your mailing address. If your address has changed a worksheet explaining the source and amount of any such
since you filed your last return, check the box. deduction.
C — Check this box if you are filing this amended return to report Line 2 — You must add back any amount of Illinois Income and
changes to your Illinois sales factor numerator due to the inclusion or Replacement taxes and surcharge that you deducted on your
exclusion of throwback sales. U.S. Form 990-T to arrive at your federal unrelated business taxable
D — Check this box if you are filing this amended return to report income.
changes to your Illinois sales factor numerator due to the inclusion or Line 3 — Follow the instructions on the form. This is your base
exclusion of double throwback sales. income or loss.
E — Check this box if you are a 52/53 week filer. A 52/53 week Column A — Enter the amounts from your most recently filed or
filer is a fiscal filer with a tax year that varies from 52 to 53 weeks adjusted return. Do not check a box on Lines A or B to indicate
because their tax year ends on the same day of the week instead of how your income was reported on your most recently filed or
the last day of the month. adjusted return. The check boxes on Lines A and B are used when
F — Enter your entire federal employer identification number (FEIN). reporting your amended base income or loss in column B.
G — Check the appropriate box for the reason you are filing Column B — Follow the instructions on the form and check the box
this return. If you are amending due to a federal change, you must on Line A or B that applies to the amount in Column B. You must
check the appropriate box for partial agreed or finalized, and include check one of these boxes and follow the instructions for that line
the date of IRS finalization, which might not be the date the federal when completing Column B.
amended return was filed. Please attach a dated copy of any federal Check the box on Line A if
examining officer’s report. If you do not provide this date or the
• all of your base income or loss is derived inside Illinois or you are
required attachments, you may be assessed penalties and interest.
an Illinois resident trust; and
H — Check the box if you are taxed as a corporation.
• you do not have any income or loss to report on Lines 4 or 10.
I — Check the box if you are taxed as a trust.
If you check the box on Line A, do not complete Step 3, Column
J — If you are entitled to take income tax credits on Step 5, B. All of your amended base income or loss is allocable to Illinois.
Line 22, you must check the box on Line J, and attach Illinois Skip Step 3, Column B, enter the amount from Step 2, Column B,
Schedule 1299-D to your tax return, even if you are unable to use Line 3 on Step 4, Column B, Line 12, and complete the remainder of
any of the credits in this tax year. the return.
Explain the changes on this return Check the box on Line B if any of the following apply:
The purpose of this area is to allow you to explain the specific • your base income or loss is derived inside and outside Illinois;
changes you are making to your Illinois tax return. You should • all of your base income or loss is derived outside Illinois; or
include all relevant information, including, but not limited to, changes • you have income or loss to report on Lines 4 or 10.
made to If you check the box on Line B, you must complete all lines of
• specific addition and subtraction modifications, Step 3, Column B. Submitting Form IL-990-T-X with an incomplete
• credit or credit recapture amounts, and Step 3, Column B, including Lines 6, 7, and 8 may result in a delay
• the federal or other state return that caused changes to the Illinois in processing your return, further correspondence, and you may be
return. required to submit further information to support your filing. See the
specific instructions for Step 3 for more information.
You must provide an explanation for each line item you change.
If your changes generate an overpayment which you elect to receive Step 3: Figure your income allocable to Illinois
as a credit carryforward and you elect to apply that credit to a tax Complete Step 3 only if you originally completed this step, or
year other than the year described in the Line 36 instructions, you you need to make a change that affects your base income or
must follow the instructions found under “May I apply my credit to a loss allocable to Illinois. Refer to Form IL-990-T, Step 3, Specific
different tax year?” If you fail to include the required information in Instructions, for the year being amended.
your explanation, your election will be considered invalid and we will You must check the box on Line B and complete Step 3 if any
not apply your credit as you requested. portion of Column B, Line 3, base income or loss, is derived outside
General Information for Steps 2 through 5 Illinois, or you have any income or loss to report on Column B,
Column A — Enter the amounts from your most recently filed or Lines 4 or 10.
adjusted return for the year that you are amending. These may be If you do not complete all of Step 3, Column B, Lines 4 through 11,
figures from your original Form IL-990-T or a previously amended or we may issue a notice and demand proposing 100 percent of income
audited return. as being allocated to Illinois, or in the case of a loss return, a notice
indicating none of your loss as being allocated to Illinois.
IL-990-T-X Instructions (R-12/22) Page 3 of 5

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Step 4: Figure your net replacement tax Line 36 — Enter the amount of overpayment you elect to be credited
Follow the instructions on the form. Be sure to attach any required forward. Check the box on this line if this is your final return and any
schedules or forms. remaining carryforward is being transferred to another entity. Attach
a detailed statement to your return listing the FEIN of the entity
Line 14 — See Illinois Schedule 4255, Recapture of Investment Tax
receiving the credit carryforward, the date the credit was transferred,
Credits, for more information. You must attach Illinois Schedule 4255
and the reason for the transfer.
if you have an amount on this line.
See Form IL-990-T, Line 32 instructions for information about
Line 16 — See Form IL-477, Replacement Tax Investment Credits,
applying your credit carryforward.
for more information. You must attach Form IL-477 and any other
required support listed on Form IL-477 if you have an amount on this Your credit carryforward will not be applied if you do not file a
line. processable return.
If your overpayment accrues interest and you elect to receive your
Step 5: Figure your net income tax • entire overpayment as a credit carryforward, any interest due will
Line 19 — See Form IL-990-T Instructions. be applied with your credit as an additional credit carryforward.
Line 20 — See Illinois Schedule 4255 for more information regarding We will calculate the amount of interest due and notify you.
the recapture of investment credits. You must attach Illinois When you claim your credit carryforward in a future year you
Schedule 4255 if you have an amount on this line. must include this interest amount in the amount claimed.
Line 22 — See Illinois Schedule 1299-D for more information • overpayment as both a credit carryforward and a refund, we will
regarding income tax credits. If you have an amount on this line, apply the credit as you request and include any interest due with
check the box in Step 1, Line J and attach Illinois Schedule 1299-D your refund.
and any other required support listed on Schedule 1299-D. Your credit carryforward may be reduced by us due to
Step 6: Figure your refund or balance due corrections we make to your return, or to satisfy any unpaid tax,
penalty, and interest due for this year or any other year. If we reduce
Line 26 — Compassionate Use of Medical Cannabis Program Act
your credit carryforward, it may result in a late-payment penalty in a
surcharge. Use the instructions and the Surcharge Worksheet in the
subsequent year.
Form IL-990-T Instructions to figure your surcharge.
Line 27 — Sale of assets by gaming licensee surcharge. Use the May I apply my credit to a different tax year?
instructions and the Surcharge Worksheet in the Form IL-990-T Yes. If you wish to apply your credit to a tax year other than the one
Instructions to figure your surcharge. described above, you must indicate the tax year to which you wish to
Line 29a — Enter the sum of any overpayment from your prior year have the credit apply in the “Explain the changes on this return” area
tax returns that you requested to be applied to this year’s tax return. of this return.
Take into account any correspondence we may have sent you that If you do not follow these instructions, your election will be
changed the amount of your credit carryforward from the previous considered invalid and we will apply your credit as indicated under
year. “To which tax year will my credit apply?” in the original return
Line 29b — Enter the sum of the following, not including any instructions.
penalty and interest previously paid: If you submit a valid request, we will apply your credit as you
• estimated payments or tax prepayments made during the tax requested and notify you. Once made, your election to change the
year, tax year to which your credit will apply is irrevocable.
• extension payments, You may only apply your credit to tax years occurring after
the year of the return creating the overpayment. If you request to
• any tax payments you made with a previously filed
apply more credit than our records show you have available, we
Form IL-990-T-X, and
will apply the maximum amount available and notify you of the
• any other payments made prior to the date this amended return difference.
is filed (e.g., responding to a bill).
Line 37 — Follow the instructions on the form. We will calculate any
Line 29c — Enter the amount you wish to claim of Illinois interest that may be due you and include it in your refund check. Any
pass-through withholding payments reported to you by partnerships, refund may be reduced to satisfy any outstanding liability.
S corporations, or trusts on Schedule(s) K-1-P or K-1-T. If you
We do not currently offer direct deposit as a method for receiving a
received more than one Schedule K-1-P or K-1-T, add the amounts
refund from an amended return. Overpayments will be refunded by
you wish to claim from all the schedules and enter the total on
check.
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 38 — Follow the instructions on the form. This is your amount
See “What are pass-through withholding payments?” under “General of tax due that must be paid in full if $1 or more. We encourage you
Information” in the Form IL-990-T Instructions for more information. to let us figure your penalties and interest and send you a bill instead
of determining these amounts yourself. We will compute any penalty
Line 29d — Enter the total amount of pass-through entity (PTE)
and interest due and notify you.
tax credit reported to you on Schedule(s) K-1-P, Line 53a, and
Schedule(s) K-1-T, Line 50. We will apply all payments against tax first, penalty second,
and interest third.
Line 29e — Enter the total amount of Illinois gambling withholding
and the total amount of Illinois withholding from sports wagering Complete a payment voucher, Form IL-990-T-X-V, make your check
winnings received. Attach Forms W-2G. or money order payable to “Illinois Department of Revenue” and
attach them to the front of the return or file and pay electronically.
Line 31 — Enter previously paid penalty and interest. Obtain this
information from your MyTax Illinois account. Sign into mytax.illinois.gov Step 7: Signature, date, and paid preparer’s
to view or register your account. information
Line 32 — Enter the total amount of any overpayment, credit, or You must sign and date your return. If you do not sign your return,
refund (whether received or not) reported on your previously filed it will not be considered filed and you may be subject to a nonfiler
Form IL-990-T or Form IL-990-T-X. Do not include any interest that penalty.
you received.
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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-12/22)                                     Page 5 of 5

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