2014 Form Il-1040-X Instructions (Page 2 of 4) in pdf

copies of Schedule K-1-P or other documentation for the

of any other changes, see the instructions for Form IL-1040 and

carryback year for each partnership or S corporation through

any schedules to see what to attach.

which you incurred an NOL in the loss year and that identifies

If the change you are making requires a supporting schedule

each entity’s apportionment formula for the carryback year.

or form, you must attach it to your Form IL-1040-X. Without proper

If you fail to attach the required information to your Form IL-1040-X,

attachments, we may partially or totally deny your claim.

your refund may be delayed or denied.

Keep all state and federal forms with your tax records. You

What is my exemption allowance?

must send us additional information if we request it.

You may generally claim a $2,125 exemption for yourself and each of

What if my claim is denied?

your dependents. The additional exemption allowance for taxpayers

If we deny your refund claim by a written notice of denial, you may

and their spouses who are 65 years of age or older or who are legally

file a written protest within 60 days and request a hearing. If you do

blind is $1,000. See the Form IL-1040 instructions for details.

not hear from us within six months after you have filed your claim,

What must I attach to my Form IL-1040-X?

you may file a written protest at any time and request a hearing.

If you are filing Form IL-1040-X because

What if I need assistance?

you filed a U.S. Form 1040X to report a federal change other than

If you need assistance,

an NOL carryback, you must include a copy of that form and proof

visit our website at tax.illinois.gov,

of federal finalization.

call our Taxpayer Assistance Division at 1 800 732-8866 or

If your federal change resulted in an overpayment, proof of federal

217 782-3336,

finalization includes a copy of the notification you received from

call our TDD (telecommunications device for the deaf) at

the IRS stating that they accepted the changes shown on your

1 800 544-5304, or

U.S. Form 1040X; e.g., a refund check, “Statement of Account,”

agreement, or judgment.

write to us at the Illinois Department of Revenue, P.O. Box 19044,

Springfield, Illinois 62794-9044.

If your federal change resulted in a balance due, proof of federal

What if I need additional forms or schedules?

finalization includes a copy of your U.S. Form 1040X and a copy of

the check you sent to the IRS to pay the tax due.

If you need additional forms or schedules, visit our website at

If you do not have a copy of this notification, please contact the

tax.illinois.gov.

IRS to request a tax account transcript.

of a change made by the IRS, you must include copies of all the

federal examining officer’s reports, including preliminary, revised,

corrected, and superseding reports.

Step–by–Step Instructions

You must file a separate Form IL-1040-X for each year you are amending.

Step 1: Personal information

passed. If you file separate IL-1040-X forms, do not recompute

any items on your federal return. Instead, you must divide each

Line A – Print or type your Social Security number(s), name(s), and

item of income and deduction shown on your joint federal return

current address.

between your separate Illinois returns following the Allocation

Line B – Check the box if your Social Security number(s), name(s),

Worksheet in the 2014 Form IL-1040 Instructions. Any spouse

or address are different on this return than on any previously filed return.

filing as a nonresident or part-year resident must also attach a

If your Social Security number is different on this return, include the

completed Schedule NR.

Social Security number from your previously filed return in Line G.

Line D – Check the box that describes your change. The date

Line C – Check the box to indicate your filing status. If your filing

needed for

status is different from your previously filed return, explain your

NOL changes and federal changes that resulted in an

change in Line G.

overpayment is the date you received a federal finalization notice

In general, most taxpayers should use the same filing status as on

from the IRS stating that they have accepted your change either

their federal return. However,

by paying a refund or by final assessment, agreement, or

if you are married, you filed a joint federal return, and you are

judgment, not the date you filed your U.S. 1040X.

an injured spouse (e.g., your spouse owes a liability, for which

federal changes that resulted in a tax increase is the date you filed

you are not responsible, to a government agency), you should

your U.S. 1040X and paid the tax due. Failure to provide this date

file separate Illinois returns using the “married filing separately”

could result in an assessment of a late-payment penalty.

filing status. If you file a joint Illinois return, we may take the

Lines E through G – Follow the instructions on the form. Everyone

entire refund to pay your spouse’s liability. If you did not make

this election on your original Form IL-1040, you may file Form

filing this return must complete these lines.

IL-1040-X to make or revoke this election only if the extended

Steps 2 through 11

due date of the return has not passed, and once the election is

The line numbers on your Form IL-1040-X may not match the line

made it is irrevocable for the tax year. Do not recompute any

numbers on your original return.

items on your federal return. Instead, you must divide each item

If you filed Schedule CR, Credit for Tax Paid to Other States;

of income and deduction shown on your joint federal return

Schedule NR; or Schedule ICR, Illinois Credits, with your original

between your separate Illinois returns following the Allocation

Form IL-1040 or previously filed Form IL-1040-X, you must complete

Worksheet in the 2014 Form IL-1040 Instructions.

and attach corrected schedules. For each change you make, you

if either you or your spouse is an Illinois resident and the other

must give an explanation in Step 1, Line G.

is a part-year resident or nonresident, and you elect to file a joint

Column A - As originally reported or adjusted

return, you will both be treated as residents. If you originally filed

a joint return, but did not treat both yourself and your spouse as

Complete this column using the figures from your most recently filed

Illinois residents, you must correct that error by either filing a joint

tax return for the year you are changing. These figures may be from

Form IL-1040-X treating yourselves as Illinois residents or by filing

your original Form IL-1040, electronically filed return, previously

separate IL-1040-X forms, even if the extended due date has

filed Form IL-1040-X, or an adjustment we made to your return.

Page 2 of 4

IL-1040-X Instructions (R-12/14)

2014 Form Il-1040-X Instructions Page 2

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