2023 Schedule IL-E/EIC, Illinois Exemption and Earned Income Tax Credit (Illinois Department of Revenue) Instructions
This form contains 165 fields organized into 25 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Dependent Exemption Allowance Calculation | ||
| Total Number of Dependents | Text |
Enter the total number of dependents you are claiming to calculate the Illinois dependent exemption allowance.
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| Dependent Exemption Allowance Amount | Number |
Enter the calculated dependent exemption allowance amount (total dependents multiplied by $2,425) to report on Form IL-1040, Line 10d. Fill only if 'Total Number of Dependents' is filled (multiply by $2,425).
Depends on:
Total Number of Dependents
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| Eighth Dependent Information | ||
| Eighth Dependent First Name | Text |
Enter the first name of the eighth dependent you are claiming.
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| Eighth Dependent Last Name | Text |
Enter the last name of the eighth dependent you are claiming.
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| Eighth Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the eighth dependent.
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| Eighth Dependent Relationship | Text |
Enter the relationship of the eighth dependent to you (for example, son, daughter, parent, etc.).
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| Eighth Dependent Date of Birth | Date |
Enter the date of birth of the eighth dependent.
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| Eighth dependent - Full time student | Checkbox |
Check this box if the eighth listed dependent was a full-time student.
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| Eighth dependent - Person with disability | Checkbox |
Check this box if the eighth listed dependent is a person with a disability.
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| Eighth Dependent Months Lived With You | Text |
Enter the number of months during the year the eighth dependent lived with you.
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| Eighth dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the eighth listed dependent is eligible for the Earned Income Credit.
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| Federal AGI for Married Filing Separately (Line 3) | ||
| Line 3 – Federal AGI (Married Filing Separately) | Number |
Enter your federal adjusted gross income (AGI) from your married filing jointly federal return (Form 1040 or 1040-SR, line 11) to report on Illinois Line 3 when filing married filing separately.
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| Fifth Dependent Information | ||
| Fifth Dependent First Name | Text |
Enter the first name of the fifth dependent you are claiming.
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| Fifth Dependent Last Name | Text |
Enter the last name of the fifth dependent you are claiming.
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| Fifth Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the fifth dependent.
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| Fifth Dependent Relationship to You | Text |
Enter the fifth dependent’s relationship to you (for example, son, daughter, parent, or other).
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| Fifth Dependent Date of Birth | Date |
Enter the fifth dependent’s date of birth.
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| Fifth dependent - Full time student | Checkbox |
Check this box if the fifth dependent listed was a full-time student.
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| Fifth dependent - Person with disability | Checkbox |
Check this box if the fifth dependent listed is a person with a disability.
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| Fifth Dependent Months Lived With You | Text |
Enter the number of months during the tax year that the fifth dependent lived with you.
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| Fifth dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the fifth dependent listed is eligible for the Earned Income Credit.
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| First Dependent Information | ||
| First Dependent First Name | Text |
Enter the first name of the first dependent you are claiming.
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| First Dependent Last Name | Text |
Enter the last name of the first dependent you are claiming.
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| First Dependent Social Security Number or ITIN | Text |
Enter the first dependent’s Social Security number or Individual Taxpayer Identification Number.
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| First Dependent Relationship to You | Text |
Describe the first dependent’s relationship to you (for example, son, daughter, parent, or other relation).
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| First Dependent Date of Birth | Date |
Enter the first dependent’s date of birth.
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| First dependent - Full-time student | Checkbox |
Check this box if the first dependent listed is a full-time student.
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| First dependent - Person with disability | Checkbox |
Check this box if the first dependent listed is a person with a disability.
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| First Dependent Months Living With You | Text |
Enter the number of months during the tax year that the first dependent lived with you.
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| First dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the first dependent listed is eligible for the Earned Income Credit.
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| Fourth Dependent Information | ||
| Fourth Dependent First Name | Text |
Enter the first name of the fourth dependent you are claiming.
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| Fourth Dependent Last Name | Text |
Enter the last name of the fourth dependent you are claiming.
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| Fourth Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the fourth dependent.
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| Fourth Dependent Relationship to You | Text |
Enter the fourth dependent’s relationship to you (for example, son, daughter, parent, or other relationship).
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| Fourth Dependent Date of Birth | Date |
Enter the fourth dependent’s date of birth.
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| Fourth Dependent - Full time student | Checkbox |
Check this box if the fourth dependent was a full-time student during the tax year.
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| Fourth Dependent - Person with disability | Checkbox |
Check this box if the fourth dependent is a person with a disability.
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| Fourth Dependent Months Lived With You | Text |
Enter the number of months during the year the fourth dependent lived with you.
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| Fourth Dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the fourth dependent is eligible for the Earned Income Credit.
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| General | ||
| Enter the amount from federal Form 1040 or 1040-SR, Line 1z | Text | |
| 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) | Text | |
| Subtract Line 2 from Line 1 and enter the result | Text | |
| 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 | Text | |
| Add Lines 3 and 4 and enter the result. If you were not self-employed and did not have to file federal Schedule SE, go to LIne 15. Otherwise, continue to Line 6 | Text | |
| Enter the amount from federal Schedule SE, Part I, Line 3 | Text | |
| Enter the amount from federal Schedule SE, Part I, Line 4b and Line 5a | Text | |
| Add Lines 6 and 7 and enter the result | Text | |
| Enter the amount from federal Schedule SE, Part I, Line 13 | Text | |
| Subtract Line 9 from Line 8 and enter the result | Text | |
| 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 | Text | |
| Enter any net farm profit or (loss) from federal Schedule C, Line 31; and federal Schedule K-1 (federal Form 1065), Box 14, Code A (other than farming) | Text | |
| Enter the amount from federal Schedule C, Line 1, that you are filing as a statutory employee | Text | |
| Add Lines 10, 11, 12, and 13 and enter the total | Text | |
| 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 | Text | |
| Line 15 equal or less table amount | CheckBox | |
| Line 15 equal or less table amount_No | CheckBox | |
| Enter your total earned income from Part 1, Line 15 | Text | |
| 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 | Text | |
| Enter the amount from federal Form 1040 or 1040-SR, Line 11 (AGI) | Text | |
| Line 17 and 19 the same | CheckBox | |
| Line 17 and 19 the same_No | CheckBox | |
| If you have_#20None | CheckBox | |
| If you have_1#20or#20more | CheckBox | |
| 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 corrrect column for your filing status and the correct number of qualifying children. Enter the credit amount here | Text | |
| 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 | Text | |
| Clear form | Button | |
| Print Form | Button | |
| Income - Business Income/Loss (Line 2) | ||
| Line 2 Business income or (loss) | Number |
Enter your business income or loss amount from your federal Form 1040 or 1040-SR, Schedule 1, Line 3.
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| Income - Wages (Line 1) | ||
| Line 1 Wages, salaries, and tips | Number |
Enter your wages, salaries, and tips amount from your federal Form 1040 or 1040-SR, Line 1z.
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| Ninth Dependent Information | ||
| Ninth Dependent First Name | Text |
Enter the first name of the ninth dependent you are claiming.
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| Ninth Dependent Last Name | Text |
Enter the last name of the ninth dependent you are claiming.
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| Ninth Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the ninth dependent.
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| Ninth Dependent Relationship | Text |
Enter the ninth dependent’s relationship to you (for example, son, daughter, parent, etc.).
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| Ninth Dependent Date of Birth | Date |
Enter the date of birth of the ninth dependent.
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| Ninth dependent: Full-time student | Checkbox |
Check this box if the ninth dependent was a full-time student during the tax year.
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| Ninth dependent: Person with disability | Checkbox |
Check this box if the ninth dependent is a person with a disability.
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| Ninth Dependent Months Lived With You | Text |
Enter the number of months during the tax year the ninth dependent lived with you.
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| Ninth dependent: Eligible for Earned Income Credit | Checkbox |
Check this box if the ninth dependent is eligible for the Earned Income Credit.
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| Professional License Requirement (Line 2a Yes/No) | ||
| Line 2a - Yes (Professional license required) | Checkbox |
Check this box if your occupation requires a city, state, or county-issued professional license, registration, or certification. Fill only if 'Line 2 Business income or (loss)' has an amount entered (greater than 0).
Depends on:
Line 2 Business income or (loss)
|
| Line 2a - No (Professional license not required) | Checkbox |
Check this box if your occupation does not require a city, state, or county-issued professional license, registration, or certification. Fill only if 'Line 2 Business income or (loss)' has an amount entered (greater than 0).
Depends on:
Line 2 Business income or (loss)
|
| Qualifying Child Information - First Child Row | ||
| First Child First Name | Text |
Enter the first name of the first qualifying child you are listing in this table.
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| First Child Last Name | Text |
Enter the last name of the first qualifying child you are listing in this table.
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| First Child SSN or ITIN | Text |
Enter the first qualifying child’s Social Security number or Individual Taxpayer Identification Number.
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| First Child Relationship to You | Text |
Describe the first qualifying child’s relationship to you (for example, son, daughter, grandchild, niece, or nephew).
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| First Child Date of Birth | Date |
Enter the first qualifying child’s date of birth.
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| First child row - Full time student | Checkbox |
Check this box if the first listed qualifying child was a full-time student during the year.
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| First child row - Person with disability | Checkbox |
Check this box if the first listed qualifying child is a person with a disability.
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| First Child Months Lived With You | Text |
Enter the number of months during the tax year that the first qualifying child lived with you.
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| Qualifying Child Information - Second Child Row | ||
| Second Child First Name | Text |
Enter the second qualifying child's first name.
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| Second Child Last Name | Text |
Enter the second qualifying child's last name.
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| Second Child Social Security Number or ITIN | Text |
Enter the second qualifying child's Social Security number or Individual Taxpayer Identification Number.
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| Second Child Relationship to You | Text |
Enter the second qualifying child's relationship to you (for example, son, daughter, niece, or grandchild).
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| Second Child Date of Birth | Date |
Enter the second qualifying child's date of birth.
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| Second child - Full time student | Checkbox |
Check this box if the second qualifying child listed was a full-time student.
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| Second child - Person with disability | Checkbox |
Check this box if the second qualifying child listed is a person with a disability.
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| Second Child Months Lived With You | Text |
Enter the number of months the second qualifying child lived with you during the tax year.
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| Qualifying Child Information - Third Child Row | ||
| Third Child First Name | Text |
Enter the first name of the third qualifying child.
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| Third Child Last Name | Text |
Enter the last name of the third qualifying child.
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| Third Child SSN or ITIN | Text |
Enter the third qualifying child’s Social Security number or Individual Taxpayer Identification Number.
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| Third Child Relationship to You | Text |
Describe the third qualifying child’s relationship to you (for example, son, daughter, grandchild, or foster child).
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| Third Child Date of Birth | Date |
Enter the third qualifying child’s date of birth.
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| Third Child - Full time student | Checkbox |
Check this box if the third qualifying child was a full-time student during the applicable tax year.
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| Third Child - Person with disability | Checkbox |
Check this box if the third qualifying child is a person with a disability.
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| Third Child Months Lived With You | Text |
Enter the number of months the third qualifying child lived with you during the tax year.
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| Second Dependent Information | ||
| Second Dependent First Name | Text |
Enter the first name of the second dependent you are claiming.
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| Second Dependent Last Name | Text |
Enter the last name of the second dependent you are claiming.
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| Second Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the second dependent.
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| Second Dependent Relationship to You | Text |
Describe the second dependent’s relationship to you (for example, son, daughter, or other relative).
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| Second Dependent Date of Birth | Date |
Enter the second dependent’s date of birth.
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| Second dependent - Full-time student | Checkbox |
Check this box if the second dependent was a full-time student during the tax year.
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| Second dependent - Person with disability | Checkbox |
Check this box if the second dependent is a person with a disability.
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| Second Dependent Months Lived With You | Text |
Enter the number of months during the tax year that the second dependent lived with you.
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| Second dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the second dependent qualifies as an eligible dependent for the Earned Income Credit.
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| Seventh Dependent Information | ||
| Seventh Dependent First Name | Text |
Enter the seventh dependent’s first name.
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| Seventh Dependent Last Name | Text |
Enter the seventh dependent’s last name.
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| Seventh Dependent Social Security Number or ITIN | Text |
Enter the seventh dependent’s Social Security number or Individual Taxpayer Identification Number (ITIN).
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| Seventh Dependent Relationship to You | Text |
Enter the seventh dependent’s relationship to you (for example, son, daughter, parent, or other).
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| Seventh Dependent Date of Birth | Date |
Enter the seventh dependent’s date of birth.
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| Seventh Dependent - Full time student | Checkbox |
Check this box if the seventh dependent was a full-time student.
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| Seventh Dependent - Person with disability | Checkbox |
Check this box if the seventh dependent is a person with a disability.
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| Seventh Dependent Months Living With You | Text |
Enter the number of months the seventh dependent lived with you during the tax year.
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| Seventh Dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the seventh dependent is eligible for the Earned Income Credit.
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| Sixth Dependent Information | ||
| Sixth Dependent First Name | Text |
Enter the first name of the sixth dependent you are claiming.
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| Sixth Dependent Last Name | Text |
Enter the last name of the sixth dependent you are claiming.
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| Sixth Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the sixth dependent.
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| Sixth Dependent Relationship to You | Text |
Enter the sixth dependent’s relationship to you (for example, son, daughter, parent, or other relation).
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| Sixth Dependent Date of Birth | Date |
Enter the date of birth of the sixth dependent.
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| Sixth dependent: Full-time student | Checkbox |
Check this box if the sixth dependent was a full-time student.
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| Sixth dependent: Person with disability | Checkbox |
Check this box if the sixth dependent is a person with a disability.
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| Sixth Dependent Months Lived With You | Text |
Enter the number of months the sixth dependent lived with you during the tax year.
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| Sixth dependent: Eligible for Earned Income Credit | Checkbox |
Check this box if the sixth dependent is eligible for the Earned Income Credit.
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| Spouse Social Security Number (Line 3a) | ||
| Line 3a Spouse SSN (first 3 digits) | Text |
Enter the first three digits of your spouse’s Social Security number. Fill only if 'Line 3 – Federal AGI (Married Filing Separately)' has an amount entered (greater than 0).
Depends on:
Line 3 – Federal AGI (Married Filing Separately)
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| Line 3a Spouse SSN (middle 2 digits) | Text |
Enter the middle two digits of your spouse’s Social Security number. Fill only if 'Line 3 – Federal AGI (Married Filing Separately)' has an amount entered (greater than 0).
Depends on:
Line 3 – Federal AGI (Married Filing Separately)
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| Line 3a Spouse SSN (last 4 digits) | Text |
Enter the last four digits of your spouse’s Social Security number. Fill only if 'Line 3 – Federal AGI (Married Filing Separately)' has an amount entered (greater than 0).
Depends on:
Line 3 – Federal AGI (Married Filing Separately)
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| Statutory Employee Box on W-2 (Line 4 Yes/No) | ||
| Line 4 Statutory employee (W-2 Box 13) - Yes | Checkbox |
Check this box if the statutory employee box is marked on your W-2 (Box 13).
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| Line 4 Statutory employee (W-2 Box 13) - No | Checkbox |
Check this box if the statutory employee box is not marked on your W-2 (Box 13).
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| Step 1 Taxpayer Name | ||
| Step 1 Taxpayer Name | Text |
Enter your full name exactly as it appears on your Form IL-1040.
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| Step 1 Taxpayer Social Security Number | ||
| Step 1 Taxpayer SSN (first 3 digits) | Text |
Enter the first three digits of the taxpayer’s Social Security number.
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| Step 1 Taxpayer SSN (middle 2 digits) | Text |
Enter the middle two digits of the taxpayer’s Social Security number.
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| Step 1 Taxpayer SSN (last 4 digits) | Text |
Enter the last four digits of the taxpayer’s Social Security number.
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| Step 4 - Illinois EITC Calculation (Lines 5-9) | ||
| Step 4 Line 5 - Not eligible for federal EITC (complete Illinois Expanded EITC Worksheet) | Checkbox |
Check this box if you do not qualify for the federal Earned Income Tax Credit but you do qualify for the Illinois EITC and will complete the Illinois Expanded EITC Worksheet before continuing.
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| Step 4 Line 6 – Federal Earned Income Tax Credit Amount | Number |
Enter the amount of federal Earned Income Tax Credit from your federal Form 1040/1040-SR (Line 27) or from the Illinois Expanded EITC Worksheet (Line 23).
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| Step 4 Line 7 – 20% of Line 6 | Number |
Enter the result of multiplying the amount on Step 4 Line 6 by 20% (0.2).
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| Step 4 Line 8 – Residency Decimal (Whole Number) | Text |
Enter the whole-number digit to the left of the decimal for the Step 4 Line 8 residency factor (e.g., enter 1 for Illinois residents).
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| Step 4 Line 8 – Residency Decimal (Digits After Decimal) | Text |
Enter the digits to the right of the decimal for the Step 4 Line 8 residency factor (e.g., enter 0 for Illinois residents or the applicable decimal from Schedule NR, Line 48).
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| Step 4 Line 9 – Illinois Earned Income Tax Credit | Number |
Enter the result of multiplying the amount on Step 4 Line 7 by the Step 4 Line 8 residency factor.
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| Tenth Dependent Information | ||
| Tenth Dependent First Name | Text |
Enter the first name of the tenth dependent you are claiming.
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| Tenth Dependent Last Name | Text |
Enter the last name of the tenth dependent you are claiming.
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| Tenth Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the tenth dependent.
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| Tenth Dependent Relationship to You | Text |
Describe the tenth dependent’s relationship to you (for example, son, daughter, parent, or other).
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| Tenth Dependent Date of Birth | Date |
Enter the tenth dependent’s date of birth.
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| Tenth dependent - Full time student | Checkbox |
Check this box if the tenth dependent was a full-time student during the tax year.
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| Tenth dependent - Person with disability | Checkbox |
Check this box if the tenth dependent is a person with a disability.
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| Tenth Dependent Months Lived With You | Text |
Enter the number of months during the tax year the tenth dependent lived with you.
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| Tenth dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the tenth dependent is eligible to be claimed for the Earned Income Credit.
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| Third Dependent Information | ||
| Third Dependent First Name | Text |
Enter the first name of the third dependent you are claiming.
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| Third Dependent Last Name | Text |
Enter the last name of the third dependent you are claiming.
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| Third Dependent SSN or ITIN | Text |
Enter the Social Security number or Individual Taxpayer Identification Number for the third dependent.
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| Third Dependent Relationship | Text |
Enter the third dependent’s relationship to you (for example, son, daughter, parent, etc.).
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| Third Dependent Date of Birth | Date |
Enter the date of birth of the third dependent.
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| Third Dependent - Full time student | Checkbox |
Check this box if the third dependent was a full-time student during the applicable tax year.
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| Third Dependent - Person with disability | Checkbox |
Check this box if the third dependent is a person with a disability.
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| Third Dependent Months Lived With You | Text |
Enter the number of months the third dependent lived with you during the tax year.
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| Third Dependent - Eligible for Earned Income Credit | Checkbox |
Check this box if the third dependent is eligible to be treated as a qualifying person for the Earned Income Credit.
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| Top Header Field | ||
| Top Header Identifier | Text |
Enter the identification code or number shown in the form’s top header area.
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