Form Il-2210 Instructions - 2016 (Page 4 of 5) in pdf

Line 38 – In Columns A through C, enter the base income that you

For your fourth installment, enter on Line 43, Column D, the amount

would have entered on Form IL-1040, Line 9, if you completed a

of tax you reported on Schedule SA (IL-1040), Line 25.

Form IL-1040 for the first three months, the first five months, and the

Line 44 – Enter the amount of compassionate use of medical

first eight months of the tax year. In Column D, enter the amount from

cannabis surcharge you would have entered on Form IL-1040,

your Form IL-1040, Line 9.

Line 24, if you completed a Form IL-1040 for the first three months,

Income you received through a partnership, S corporation, trust, or

the first five months, and the first eight months of the tax year. In

estate is considered received on the last day of that entity’s tax year.

Column D, enter the amount from your Form IL-1040, Line 24.

Nonresidents and part-year residents – Enter the amount in

Lines 45 through 56 – Follow the instructions on the form.

each column that you would have entered on Schedule NR, Step 5,

Line 46, if you completed a Schedule NR at the end of each period.

Lines 39 and 40 – Follow the instructions on the form.

Line 41 – Enter the amount in each column that you would have

entered as your exemption allowance on Form IL-1040, Line 10, as if

you had completed a Form IL-1040 at the end of each period.

If your number of exemptions changed during the tax year, determine

the exemption allowance that you were entitled to claim at the end of

each period. Enter this amount in the appropriate column.

Nonresidents and part-year residents – Prorate your exemptions

as follows:

Illinois annualized income

Exemption allowance (Form IL-1040, Line 10)

Total annualized income

Line 42 – Follow the instructions on the form.

Line 43 – If you are a

calendar-year taxpayer filing this form for the 2016 tax year,

multiply Line 42 by 3.75% (.0375) and continue to Line 44.

fiscal-year taxpayer filing this form for a taxable year beginning

prior to July 1, 2017, then

multiply Line 42 by 3.75 percent (.0375) for installments

due prior to July 6, 2017, and

multiply Line 42 by the applicable blended rate you used

to calculate the reported amount on Line 13 of your Form

IL-1040 for installments due on or after July 6, 2017.

If you used the specific accounting method to determine the

amount of tax you reported on Line 13 of your Form IL-1040, you

must use that method to determine the amount of your required

installments due on or after July 6, 2017. In order to determine the

amount to enter on Line 43 using the specific accounting method,

you must determine your annualized Illinois net income for the period

before July 1, 2017, and for the period after June 30, 2017.

For your first, second, and third installments, use the following worksheet.

Column A

Column B

Column C

1 Enter your annualized Illinois net income

reported on IL-2210, Line 42.

2 Enter the amount of pre-7/1/17 net income

reported on Schedule SA (IL-1040) Line 22,

Column A.

3 Subtract Line 2 from Line 1. Enter the result.

This is the amount of your annualized net

income for the period post-6/30/17.

4 Multiply Line 3 by 4.95 percent (0.495).

5 Enter the amount of tax you reported on

Schedule SA (IL-1040) Line 24, Column A.

6 Add Lines 4 and 5. Enter the result.

Enter the amounts from Line 6 on Line 43, Columns A, B, and C.

Page 4 of 5

IL-2210 Instructions (R-07/17)

Form Il-2210 Instructions - 2016 Page 4

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