Instructions For Form Il-2210 Draft - 2010
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4Illinois Department of Revenue
Form IL-2210
2010
Instructions
General Information
An additional penalty will be assessed if you do not fi le a processable
return within 30 days of the date we notify you that we are not able
What is the purpose of this form?
to process your return. This additional penalty is equal to the greater
The purpose of this form is to fi gure any penalties you may owe if you
of $250 or 2 percent of the tax shown on your return, determined
did not
without regard to any payments and credits, and may be assessed
make timely estimated payments,
up to a maximum of $5,000.
pay the tax you owe by the original due date, or
What if I underpaid my estimated tax
fi le a processable return by the extended due date.
because of a change in the law during the
Form IL-2210, Computation of Penalties for Individuals, may
tax year?
only be used with original returns. This includes any corrected return
If a change in the Illinois Income Tax Act (IITA) enacted during the tax
fi led before the extended due date of the return.
year increased your liability and the new statute does not specifi cally
Do I need to complete this form if I owe
provide for relief from penalties, you may reduce or eliminate your
penalty for underpayment of estimated tax by using the annualized
penalties?
income installment method in Step 6 and computing your income and
No, you do not need to complete this form if you owe penalties. We
liability for each period according to the IITA as in effect as of the end
encourage you to let us fi gure your penalties and send you a bill
of that period. See Specifi c Instructions for Step 6.
instead of completing and fi ling this form yourself.
Specifi c Instructions
If you let us fi gure your penalties, complete your Form IL-1040 as
usual, leave Line 31 on your Form IL-1040 blank, and do not attach
All instructions are written for calendar-year taxpayers.
Form IL-2210.
Step 1: Provide the following information
However, you must complete this form if you
Follow the instructions on the form.
use the annualized income installment method in Step 6; or
Step 2: Figure your required installments
choose to write the actual amount of tax withheld in each quarter
in Step 2, Line 10b.
Line 1 – Write in Column A the tax shown on your 2010 Form
For more information, see Publication 103, Penalties and Interest
IL-1040, Line 16. Write in Column B the tax shown on your 2009
for Illinois Taxes. To receive a copy of this publication, visit our
Form IL-1040, Line 16.
web site at tax.illinois.gov, call our 24-hour Forms Order Line at
For Columns A and B, if a corrected return was fi led for
1 800 356-6302, or call our TDD (telecommunications device for the
either year on or before the automatic six-month extension date,
deaf) at 1 800 544-5304.
the corrected tax should be used. If an amended return was fi led
What is late-payment penalty?
for either year after the automatic six-month extension date, use the
most current tax reported prior to the extension date.
Late-payment penalty is a penalty assessed for failure to pay the
Line 2 – Write in Column A the total amount of credits you claimed
tax you owe by the due date. This penalty could result from two
on your 2010 Form IL-1040, Lines 17, 18, 19, and 27. Write in
different underpayment situations and is assessed at either 2 percent
Column B the total amount of credits you claimed on your 2009 Form
or 10 percent of the unpaid liability based on the number of days
IL-1040, Lines 17, 18, 19, and 25. Do not include your tax withheld
the payment is late. The penalty rates used on this form are for
or estimated payments on these lines.
returns due on or after January 1, 2005. For returns due before
January 1, 2005, see Publication 103.
If you are fi ling a joint return this year and you and your
You will be assessed a late-payment penalty for unpaid tax if
spouse did not fi le a joint return last year, write in Column B the total
you did not pay the total tax you owe by the original due date of the
of the taxes shown on both of your returns for 2009.
return. An extension of time to fi le does not extend the amount
If you fi led a joint return for 2009 and you are either fi ling a separate
of time you have to make your payment.
return this year or fi ling a joint return with a different spouse, skip
You will be assessed a late-payment penalty for underpayment of
Lines 1 and 2 of Column B. Write in Column B, Line 3, the following
estimated tax if you were required to make estimated tax payments
calculation:
and failed to do so, or failed to pay the required amount by the
Tax minus credits you would have
payment due date.
Tax minus credits shown
shown on a separate return for 2009.
X
You do not owe a late-payment penalty for underpayment of
on your 2009 joint return
Total of the taxes minus credits you
estimated tax if
and your spouse would have shown on
you qualify as a farmer for 2010;
separate returns for 2009.
you were not required to fi le Form IL-1040 for 2009;
Lines 3 through 6 and Line 8 – Follow the instructions on the form.
your 2009 Form IL-1040 had zero tax liability (Form IL-1040,
Line 7 – If Line 5 is $500 or less or if you checked the box on your
Line 16 minus Lines 17, 18, 19, and 25);
Form IL-1040, Line 31a or 31b indicating you are not required to
your 2010 tax liability (Form IL-1040, Line 16 minus Lines 17, 18,
make estimated tax payments, write zero and skip to Step 3.
19, 24, 26, and 27) is $500 or less; or
Line 9 – Write the amount of your required installment for each due
you were 65 years of age or older, and you permanently lived in a
date shown. For most taxpayers, this is the amount shown on Line 8.
nursing home during tax year 2010.
However, if you annualize your income, you must complete Step 6 to
determine the amount of your required installment for each due date.
What is late-fi ling or nonfi ling penalty?
For taxpayers who annualize, this is the amount shown on Step 6,
Late-fi ling or nonfi ling penalty is a penalty assessed for failure to
Line 54.
fi le a processable return by the extended due date. This penalty is the
Annualized income installment method: If your income
lesser of $250 or 2 percent of the tax amount required to be shown
was not received evenly throughout the year, you may be able to
due on your return, reduced by withholding and payments made by
lower or eliminate the amount of your required installments by using
the original due date and any credits allowed on your return (2010
the annualized income installment method in Step 6. If you choose
Form IL-1040, Lines 17, 18, 19, and 27.)
to annualize your income in Step 6, you must use this method for all
four installments.
IL-2210 Instructions (R-12/10)
Page 1 of 4
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