Form Il-2210 Instructions - 2016
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5Illinois Department of Revenue
2016
Form IL-2210 Instructions
You do not owe a late-payment penalty for underpayment of
Effective for income received after June 30, 2017,
estimated tax if
Public Act 100-0022 increased the Illinois Income Tax rate for
individuals from 3.75 percent (.0375) to 4.95 percent (.0495).
you qualify as a farmer for this year (check the box on Form
IL-1040, Line 33a);
In addition, Public Act 100-0022 enacted other changes to the Illinois
Income Tax Act which may affect your computation of net income and
you or your spouse were 65 years of age or older, and
credits. For more information about the income tax changes made
permanently lived in a nursing home during this year (check the
under Public Act 100-0022, see Informational Bulletins
box on Form IL-1040, Line 33b);
FY 2018-01, Summary of Illinois Income Tax and Sales Tax Changes
you were not required to file Form IL-1040 for last year (check the
from P .A. 100-0022,
box on Form IL-1040, Line 33d);
last year’s Form IL-1040 had a zero tax liability (Form IL-1040,
and
Line 15 minus Lines 16, 17, 18, and 29); or
FY 2018-02, Illinois Income Tax Increase Guidance - Detailed
this year’s tax liability (Form IL-1040, Line 15 minus Lines 16, 17,
Instructions for Filing Your 2016 Illinois Income Tax Return and
18, 26, 28, and 29) is $500 or less.
2017 Estimated Payments,
What is late-filing or nonfiling penalty?
available on our website at tax.illinois.gov.
Late-filing or nonfiling penalty is a penalty assessed for failure to
General Information
file a processable return by the extended due date. This penalty is the
What is the purpose of this form?
lesser of $250 or 2 percent of the tax amount required to be shown
due on your return, reduced by withholding and payments made by
This form allows you to figure penalties you may owe if you did not
the original due date and any credits allowed on your return (2016
make timely estimated payments,
Form IL-1040, Lines 16, 17, 18, and 29.)
pay the tax you owe by the original due date, or
An additional penalty will be assessed if you do not file a processable
file a processable return by the extended due date.
return within 30 days of the date we notify you that we are not able
to process your return. This additional penalty is equal to the greater
The late-payment penalty for underpayment of estimated tax
of $250 or 2 percent of the tax shown on your return, determined
is based on the tax shown due on your original return. Do not use the
without regard to any payments and credits, and may be assessed
tax shown on an amended return filed after the extended due date of
up to a maximum of $5,000.
the return to compute your required installments in Step 2.
What if I underpaid my estimated tax
Do I need to complete this form if I owe
because of a change in the law during the
penalties?
tax year?
No, you do not need to complete this form if you owe penalties. We
encourage you to let us figure your penalties and send you a bill
If a change in the Illinois Income Tax Act (IITA) enacted during the tax
instead of completing and filing this form yourself.
year increased your liability and the new statute does not specifically
If you let us figure your penalties, complete your Form IL-1040 as
provide for relief from penalties, you may reduce or eliminate your
usual, leave Line 33 on your Form IL-1040 blank, and do not attach
penalty for underpayment of estimated tax by using the annualized
Form IL-2210.
income installment method in Step 6 and computing your income and
liability for each period according to the IITA as in effect as of the end
However, you must complete this form if you
of that period. See Specific Instructions for Step 6.
use the annualized income installment method in Step 6; or
Specific Instructions
choose to enter the actual amount of tax withheld in each quarter
in Step 2, Line 10b.
Step 1: Provide the following information
For more information, see Publication 103, Penalties and Interest for
Follow the instructions on the form.
Illinois Taxes. To receive a copy of this publication, visit our website at
tax.illinois.gov.
Step 2: Figure your required installments
What is late-payment penalty?
Line 1 – Enter in Column A the total amount of income tax and
Late-payment penalty is a penalty assessed for failure to pay the
compassionate use of medical cannabis surcharge shown on your
tax you owe by the due date. This penalty could result from two
2016 Form IL-1040, Lines 15 and 24. Enter in Column B the income
different underpayment situations and is assessed at either 2 percent
tax shown on your 2015 Form IL-1040, Lines 15 and 24.
or 10 percent of the unpaid liability based on the number of days
For Columns A and B, if a corrected return was filed for
the payment is late. The penalty rates used on this form are for
either year on or before the automatic six-month extension date,
returns due on or after January 1, 2005. For returns due before
the corrected tax should be used. If an amended return was filed
January 1, 2005, see Publication 103.
for either year after the automatic six-month extension date, use the
You will be assessed a late-payment penalty for unpaid tax if
most current tax reported prior to the extension date.
you did not pay the total tax you owe by the original due date of the
Line 2 – Enter in Column A the total amount of credits you claimed
return. An extension of time to file does not extend the amount
on your Form IL-1040, Lines 16, 17, 18, and 29, for this year.
of time you have to make your payment.
Enter in Column B the total amount of credits you claimed on your
You will be assessed a late-payment penalty for underpayment of
Form IL-1040, Lines 16, 17, 18, and 29, for last year. Do not include
estimated tax if you were required to make estimated tax payments
your tax withheld or estimated payments on these lines.
and failed to do so, or failed to pay the required amount by the
If you are filing a joint return this year and you and your
payment due date.
spouse did not file a joint return last year, enter in Column B the total
of the taxes shown on both of your Form IL-1040 returns for last year.
IL-2210 Instructions (R-07/17)
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