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                    ILLINOIS DEPARTMENT OF REVENUE

                    DRAFT FORM 

Note: The draft you are looking for begins on the next page. 

Caution: DRAFTNOT FOR FILING 

This is an early release draft of an Illinois Department of Revenue (IDOR) tax form or instructions, which 
IDOR is providing for substitute forms providers. Do not file draft forms and do not rely on draft forms 
and instructions for filing. We incorporate all significant changes to forms posted with this coversheet. 
However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new 
draft of the form to alert users that changes were made to the previously posted draft.  

All forms and instructions have a page on our website at      Tax Forms (illinois.gov) where you may see the 
final versions once they are released. Year-end income tax forms are usually released towards the end 
of January. 

If you wish, you can submit comments and questions to IDOR about draft or final forms and instructions 
at REV.VendorForms@illinois.gov. We will forward this information to the Office of Publications 
Management, where forms and publications are administered. 

IDR-1-DIS (N-08/23)          Printed by authority of State of Illinois, web only  –one copy. 



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                                                                              *66112231V*
   Illinois Department of Revenue
   2023 Schedule IL-E/EIC Illinois Exemption and Earned Income Tax Credit     
   Attach to your Form IL-1040                                                                                         IL Attachment No. 30
Read this information first                                              The Illinois Expanded EITC Worksheet on Page 3 was added to 
Complete this schedule only if you are claiming                          determine the federal EITC calculation on which the Illinois EITC 
 dependents (Step 2) or                                                amount is figured. 
 the Illinois Earned Income Tax Credit (EITC) (Step 3).                Note:The total amount of Illinois EITC may exceed the amount of tax. 
New for 2023! Taxpayers who did not qualify for the federal EITC         Attach: If claiming the Illinois EITC, you must attach a copy of pages 1 
or qualified for a smaller amount, but did meet federal income           and 2 of your federal Form 1040 or 1040-SR to this schedule.
guidelines, now qualify for the Illinois EITC if the taxpayer is filing 
 with an Individual Taxpayer Identification Number (ITIN), or          Warning: If you fraudulently claim the EITC, you may not be allowed 
 without a qualifying child and is at least age 18 or older            to claim the credit for up to ten years.  You also may have to pay 
   (includingTENTATIVEtaxpayers over ages 65).                           penalties.                             FINAL

Step 1: Provide the following information
                                                                                                                                                                
Your name as shown on your Form IL-1040                                       Your Social Security number

Illinois Dependent Exemption Allowance
Step 2: Dependent information
Complete the table for each person you are claiming as a dependent.  Note: If you are claiming more than ten dependents, complete 
and attach additional Dependent information tables.

                                                                                                                       Number     Eligible 
  Dependent’s first Dependent’s last name  Social Security             Dependent’s    Dependent’s   Full    Person     of         for 
   name                                    number or                   relationship   date of birth time    with       months     Earned 
                                                Individual              to you        (mm/dd/yyyy)  student disability living     Income 
                                                Taxpayer                                                               with you   Credit
                                           Identification 
                                                number

1  Multiply the total number of dependents you are claiming by $2,425.  _____ X $2,425.
      Enter the result here and on Form IL-1040, Line 10d.                                                  1                                        .00

   Continue to Page 2 to calculate Illinois Earned Income Tax Credit     

       IL-1040 Schedule IL-E/EIC Page 1 of 3 (R-12/23) Printed by              This form is authorized as outlined under the Illinois Income Tax Act.  Disclosure of 
       authority of the state of Illinois. Electronic only, one copy.          this information is required.  Failure to provide information could result in a penalty.



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                                                                                            *66112232V*

Illinois Earned Income Tax Credit
Complete this section only if you qualify for the Illinois EITC. New for 2023, even if you did not qualify for the federal EITC, you may be able 
to qualify for the Illinois EITC. See instructions to find out if you qualify. Note: You must complete the table in Step 3 only if you are claiming a 
qualifying child not included in Step 2. Attach: a copy of federal Form 1040 or 1040-SR, Pages 1 and 2.  
Remember:  Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.

Step 3: Qualifying Child Information 
Complete the table for qualifying children that are not included in Step 2. 
                                                                                                                                                                        Number 
         Child’s first name  Child’s last name         Social Security         Child’s               Child’s date of Full                                       Person  of months 
      TENTATIVEnumber or                                                       relationship          birth           time                                  FINALwith    living with 
                                                          Individual           to you                (mm/dd/yyyy)    student                               disability   you
                                                          Taxpayer 
                                                        Identification 
                                                          number

 1    Enter your wages, salaries and tips from your federal Form 1040 or 1040-SR, Line 1z.                                                                1                                      .00  
    2 Enter your business income or (loss) from your federal Form 1040 or 1040-SR, Schedule 1, Line 3.  
      If you report an amount on Line 2, you must answer the question in Line 2a below.                                                                   2                                      .00
   2a Does your occupation require a city, state, or county issued professional license, registration, or certification?    2a      Yes                                     No                                                                                    
 3    If you are filing your 2023 federal return as married filing jointly but are filing your 2023 Illinois 
    return as married filing separately, enter your federal adjusted gross income (AGI) from your 
    married filing jointly federal Form 1040 or 1040-SR, Line 11.                                                         3                                      .00        
   3a If you entered an amount on Line 3, enter your spouse’s Social Security number from your 
    married filing jointly federal return.                                                                                                                3a        -     -                                       
 4    Is the statutory employee box marked on your W-2, Wage and Tax Statement, Box 13?                                                                   4     Yes         No                      

Step 4: Figure your Illinois EITC
 5    If you qualify for the federal EITC, go to Line 6. If you do not qualify for the federal EITC, but do qualify 
    for the Illinois EITC, check this box and complete the Illinois Expanded EITC Worksheet on 
    Page 3 before continuing to Line 6. See instructions to find out if you qualify.                                      5                                                                                                                               
 6    Enter the amount of federal Earned Income Tax Credit from your federal Form 1040 or 1040-SR, 
    Line 27, or the amount from the Illinois Expanded EITC Worksheet, Line 23.                                                                            6                                          .00    
 7    Multiply the amount on Line 6 by 20% (0.2).                                                                        7                                          .00  
 8    Illinois residents:  Enter 1.0.
      Nonresidents and part-year residents:  Enter the decimal from Schedule NR, Line 48.                                8                                         
 9   Multiply Line 7 by the decimal on Line 8.  This is your Illinois EITC. 
      Enter this amount here and on your Form IL-1040, Line 29.                                                          9                                      .00

      IL-1040 Schedule IL-E/EIC Page 2 of 3 (R-12/23)



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                                                                                                                                 *66112233V*

Illinois Expanded EITC Worksheet - Complete only if you checked the box on Step 4, Line 5.

Part 1 Your Earned Income - See instructions.
  1   Enter the amount from federal Form 1040 or 1040-SR, Line 1z.                                                                                1  
  2   Enter the amount from Line 1 that is from medicaid waiver payments that you don’t 
    choose to include in earned income (federal Form 1040 or 1040-SR, Line 1d).                                                                   2   
  3   Subtract Line 2 from Line 1 and enter the result.                                                                                           3   
  4   Enter all of your nontaxable combat pay from federal Form 1040 or 1040-SR, Line 1i, if you 
    elect to include it in earned income.                                                                                                         4                               
  5   Add Lines 3 and 4 and enter the result. If you were not self-employed and did not have 
            Number 
    to file federalof monthsSchedulePersonSE, goFullto LineChild’s15. Otherwise,date of continueChild’sto Line 6.Social Security Child’s last name    5   Child’s first name
  6   EnterTENTATIVElivingthe amountwith fromwith federaltimeSchedule SE,birthPart I, Linerelationship3.         number or                        6       FINAL
               you          disability        student      (mm/dd/yyyy)                 to you                   Individual 
  7   Enter the amount from federal Schedule SE, Part I, Line 4b and Line 5a. Taxpayer                                                            7  
  8                                                                                                               number
     Add Lines 6 and 7 and enter the result.                                                                   Identification                     8  
  9  Enter the amount from federal Schedule SE, Part I, Line 13.                                                                                  9   
 10 Subtract Line 9 from Line 8 and enter the result.                                                                                             10 
   11 Enter any net farm profit or (loss) from federal Schedule F, Line 34; and from farm 
    partnerships, federal Schedule K-1 (federal Form 1065), Box 14, Code A.                                                                       11 
 12 Enter any net profit or (loss) from federal Schedule C, Line 31; and 
    federal Schedule K-1 (federal Form 1065), Box 14, Code A (other than farming).                                                                12 
 13 Enter the amount from federal Schedule C, Line 1, that you are filing as a statutory employee.                                                13 
 14 Add Lines 10, 11, 12, and 13 and enter the total.                                                                                             14 
 15 Add Lines 5 and 14 and enter the total. If Line 14 is blank, enter the amount from Line 5. If the total is 
    zero or negative, enter “0” zero.                                                                                                             15 
   16 Is the amount on Line 15 equal to or less than the amount in Table 1 (below) for your filing status 
    and number of qualifying children?                                                                                                             16     Yes               No   
    If yes, continue to Part 2. If No, STOP; you do not qualify for the Illinois EITC.                                                           
                                        Table 1 Federal EITC Income Limits
       Qualifying Children                    Filing as Single, Head of                 Filing as Married Filing Jointly
               Claimed                        Household, or Widowed
                     Zero                                                  $17,640                                               $24,210
                     One                                                   $46,560                                               $53,120
                     Two                                                   $52,918                                               $59,478
                Three                                                      $56,838                                               $63,398

Part 2 Your Federal EITC Calculation 
 17 Enter your total earned income from Part 1, Line 15.                                                                                          17 
 18 Look up the amount on Line 17 in the federal Form 1040 Instructions for Line 27, EIC Table, 
    to find the credit amount. Be sure you use the correct column for your filing status and the correct 
    number of qualifying children. Enter the credit amount here.                                                                                  18 
 19 Enter the amount from federal Form 1040 or 1040-SR, Line 11 (AGI).                                                                            19 
 20 Are the amounts on Lines 17 and 19 the same?                                                                                                  20      Yes               No   
    If Yes, skip Lines 21 and 22, and enter the amount from Line 18 on Line 23. If No, go to Line 21.                                           
   21 If you have:
     No qualifying children, is the amount on Line 19 less than $9,800 ($16,370 if married filing jointly)?
     1 or more qualifying children, is the amount on Line 19 less than $21,560 ($28,120 if married filing 
       jointly)?                                                                                                                                  21      Yes               No   
 22 If Line 21 is Yes, leave Line 22 blank and enter the amount from Line 18 on Line 23. If Line 21 is No, 
      look up the amount on Line 19 in the federal Form 1040 Instructions for Line 27, EIC Table, to find the 
    credit. Be sure you use the correct column for your filing status and the correct number of qualifying 
    children. Enter the credit amount here.                                                                                                       22 
 23 If you have an amount on Line 22, compare the amounts on  Lines 18 and 22, and enter the smaller 
    amount.This is your federal EITC calculation. Enter this amount on Page 2, Step 4, Line 6.                                                     23 
  
                                                                                                                        IL-1040 Schedule IL-E/EIC Page 3 of 3  (R-12/23)






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