2014 Form Il-1040-X Instructions (Page 3 of 4) in pdf

Column B - Corrected figures

Next, enter the amount from Schedule NR, Line 46, on Line 12.

This line may not be less than zero. Attach Schedule NR with

Complete this column using your corrected figures, following the

amended figures.

instructions below for each line.

Step 2: Income – Lines 1 through 4

Step 6: Tax – Lines 13 through 15

Line 1 – Adjusted gross income: If your adjusted gross income is

Line 13 – Residents: Multiply your net income on Line 11 by 5%

changing due to a federal change, you must attach proof of federal

(.05). Nonresidents and part-year residents: Enter the corrected

finalization.

tax from Schedule NR, Step 5, Line 52.

If you are changing Line 1 to take an NOL deduction, see

Line 14 – If you are recapturing investment credits, enter the amount

“General Information” for additional details.

from Schedule 4255, Recapture of Investment Tax Credits. Attach

Schedule 4255 with amended figures.

Line 2 – If you are changing the amount on this line, see the Form

IL-1040 Instructions.

Line 15 – Follow the instructions on the form.

Line 3 – You must provide an explanation in Step 1, Line G, if this is a

Step 7: Tax After Nonrefundable Credits – Lines

change to your previously filed return.

16 through 21

Complete Schedule M, Other Additions and Subtractions for

Line 16 – If you claimed a credit for tax paid to other states on your

Individuals, and enter the total addition amount from Schedule M.

previously filed return or if you are filing Form IL-1040-X because

Step 3: Base Income – Lines 5 through 9

you qualified for this credit but did not previously claim it, you must

Any changes that you make to the subtractions on Lines 5 through

correct or complete Schedule CR and attach it.

7 require corrected support for that line. You must also provide an

Line 17 – If you claimed property tax and K-12 education expense

explanation in Step 1, Line G, if this is a change to your previously

credit from Schedule ICR on your previously filed return or if you are

filed return.

filing Form IL-1040-X because you qualified for this credit but did not

Line 5 – Enter the corrected amount of federally taxed Social Security

previously claim it, you must correct or complete Schedule ICR and

and retirement income included in your adjusted gross income on

attach it to your Form IL-1040-X.

Line 1, Column B of your Form IL-1040-X. Attach U.S. Form 1040 or

Line 18 – If you claimed a credit from Schedule 1299-C on your

1040A, Page 1 with amended figures and any W-2 and 1099 forms.

previously filed return or if you are filing Form IL-1040-X because

Line 6 – Enter the corrected amount of any Illinois Income Tax

you qualified for this credit but did not previously claim it, you must

correct or complete Schedule 1299-C and attach it to your Form

overpayment reported as income on your 2014 U.S. 1040, Line 10.

Do not include other states’ refunds on this line. Attach U.S. Form

IL-1040-X.

1040, Page 1 with amended figures.

Lines 19, 20, and 21 – Follow the instructions on the form.

Line 7 – If you claimed other subtractions from Schedule M on your

A change in your tax may result in a change to the credits

previously filed return or if you are filing Form IL-1040-X because you

allowed on Lines 16, 17, and 18.

qualified for a subtraction but did not previously claim it, you must

correct or complete Schedule M and attach it.

Step 8: Other Taxes – Lines 22, 23, 24, and 25

Line 22 – If you are changing the amount on this line, see the Form

Lines 8 and 9 – Follow the instructions on the form.

IL-1040 Instructions.

Step 4: Exemptions – Line 10

Line 23 – Enter the amount of Illinois Use Tax you reported on your

Line a – Enter the total number of exemptions from your federal

Form IL-1040 in both Column A and Column B.

return for yourself and your dependents, as corrected.

You may not change the amount of use tax reported on your

Line b – If someone else can claim you as a dependent and your

original Form IL-1040 on Form IL-1040-X.

Illinois base income is

$2,125 or less, your number of exemptions is 1.

Line 24 – If you are changing the amount on this line, see the Form

IL-1040 Instructions.

greater than $2,125, your number of exemptions is 0.

Line 25 – Follow the instructions on the form.

If your Illinois base income is $4,250 or less, you are married

filing jointly, and both of you can be claimed as dependents on

Step 9: Payments and Refundable Credit –

someone else’s return, your number of exemptions is 2.

Lines 26 through 31

Line c – Enter the total number of exemptions for being 65 or older,

Line 26 – If the amount of your Illinois Income Tax withheld changes

as corrected.

from your previously filed return, attach copies of all W-2 and 1099

Line d – Enter the total number of exemptions for being legally blind,

forms.

as corrected.

Line 27 – Enter the total of estimated tax payments you made with

If you change the number of your exemptions, you must explain the

Form IL-1040-ES, payments made with Form IL-505-I, and any

reason, in detail, in Step 1, Line G.

overpayment applied to your 2014 estimated tax from a prior year

See the Form IL-1040 Instructions for more information.

return.

Attach a copy of your original federal return or amended

Line 28 – Enter the amount of pass-through withholding payments

U.S. Form 1040X that supports the exemption change.

made on your behalf by a partnership, S-corporation, or trust. Attach

Schedule K-1-P or K-1-T if payments were made on your behalf but

Step 5: Net Income – Lines 11 and 12

you did not previously claim them. Attach corrected Schedule K-1-P

Line 11 – Residents: Figure your net income by subtracting Line 10

or K-1-T, if you are amending the amount of previously claimed credit.

from Line 9, and enter the result.

Line 29 – If you claimed an Earned Income Tax credit on your

Line 12 – Nonresidents and part-year residents: First, check the

previously filed return or if you are filing Form IL-1040-X because

box to identify whether you were a nonresident or a part-year resident

you qualified for this credit but did not previously claim it, you must

of Illinois during 2014.

correct or complete Schedule ICR, and attach it to your Form

IL-1040-X.

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

Page 3 of 4

2014 Form Il-1040-X Instructions Page 3

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