Instructions For Form Il-2210 Draft - 2010 (Page 2 of 4) in pdf

Line 10a – Quarter 1: Write the amount of any overpayment carried

Line 22 – Follow the instructions below for each column on Line 22.

forward from your 2009 Form IL-1040.

Column C – Write the amount from Line 20 on the ﬁ rst line of Column C.

If your 2009 return was ﬁ led after October 15, 2010, the

Column D – Apply the payment with the earliest date from Line 21.

amount you requested as credit to your 2010 estimated tax was

Complete Columns E through I.

refunded to you. If you returned the refund check uncashed, it was

Continue applying payments in date order until the unpaid amount in

credited as a payment on the date we received your return. If any of

Column C has been satisﬁ ed (Column E is zero or an overpayment),

this overpayment was credited on or after April 19, 2011, you must

or you have no more payments to apply. See example on Page 4.

enter the overpayment on Line 21 instead of this line.

If you have no more payments to apply and Column C remains

Line 10b – Quarters 1 through 4: Write one-fourth of the total tax

unpaid, write “0” in Column D, and complete Columns E through I.

withheld (or the actual tax withheld from your wages for each quarter).

Column E – Subtract the payment in Column D from the unpaid

We consider you to have paid any Illinois tax withheld evenly

amount in Column C.

over the entire year unless you send us copies of pay stubs or a letter

If the result is positive, complete Columns F through I. Write this

from your employer that states the amounts actually withheld during

positive (unpaid) amount on the next line in Column C, and continue

each quarter. To ﬁ gure even payments of tax withheld, divide the total

completing Columns D through I. Continue doing this until Column E

amount withheld by four. If you ﬁ le a joint return, include the tax withheld

is an overpayment, zero, or you have written “0” in Column D.

for both you and your spouse.

If the result is negative or zero, you have paid your tax. Write the amount

Line 10c – Quarters 1 through 4: Write the amount of pass-through

here and, if negative, use brackets. Complete Columns F through I.

entity payments made on your behalf and shown on Schedule K-1-P

or K-1-T. Write the entire amount in the quarter in which the pass-

If you are completing Penalty Worksheet 2, you may apply

through entity’s tax year ended.

this negative (overpayment) amount to any underpaid quarters. See

instructions for Penalty Worksheet 2.

Lines 10d and 11 – Follow the instructions on the form.

If you have written “0” in Column D, write the amount from Column C

Lines 12 and 13 – Complete Lines 12 and 13 of each quarter before

here, and complete Columns F through I.

proceeding to the next quarter. Follow the instructions on the form.

Column F – Write the date the payment in Column D was made. If

Step 3: Figure your unpaid tax

Column D is “0,” do not write a date and skip to Column H.

Lines 14 through 16 – Follow the instructions on the form.

Column G – Figure the number of days from the date in Column B to

Line 17 – Add your credit carried forward from the prior year, your

the date in Column F and write that number here. This is the number

total estimated income tax payments made on or before the original

of days the payment was late.

due date of your return, your total withholding as shown on your

Column H – Write the penalty rate that applies to the number of

Form(s) W-2, Wage and Tax Statement, and the pass-through

days you wrote in Column G. See the penalty rates on Form IL-2210,

entity payments made on your behalf. This is the total of your

Page 2. If Column D is “0” and you did not write a date in Column F,

payments and credits. Compare that total amount to the amount

write 10 percent (.10) here.

written on Line 7 and write the greater amount here. If you

annualized, compare your total payments and credits (as identiﬁ ed

Column I – Figure this amount using the payment portion in either

above) to the total of Line 9, Quarters 1 through 4, and write the

Column C or Column D.

greater amount here.

If Column D is “0” or if Column E is “0” or an overpayment, multiply

Line 18a – Write the amount and the date of any Form IL-505-I,

the unpaid amount in Column C by the penalty rate in Column H.

Otherwise, multiply the payment amount in Column D by the penalty

Automatic Extension Payment, made on or before April 18, 2011.

rate in Column H. Write the amount here.

Line 18b – Write the amount and the date of any other payment you

made on or before the original due date of your return ( e.g. , payment

Line 23 – Add Column I. This is your late-payment penalty for unpaid

made with your return).

tax. Write this amount here and in Step 5, Line 34.

Lines 18 and 19 - Follow the instructions on the form.

Penalty Worksheet 2

Line 20 – Subtract Line 19 from Line 16. If the amount is positive,

Late-payment penalty for

write the amount here. You owe a late-payment penalty for unpaid

tax. Continue to Step 4, and write this amount in Penalty Worksheet

underpayment of estimated tax

1, Line 22, Column C. If the amount is zero or negative, write the

amount here, and if negative, use brackets. Continue to Step 4, skip

If the amount in Step 2, Line 13, is a positive number (greater than

Penalty Worksheet 1, and go to Penalty Worksheet 2.

zero) for any quarter, you may owe a late-payment penalty for

underpayment of estimated tax. Use Penalty Worksheet 2 to ﬁ gure

If this amount is negative, you may apply this overpayment if

the penalty for any unpaid quarter.

you have an underpayment when ﬁ guring your Penalty Worksheet 2.

See instructions for Penalty Worksheet 2, Column D.

If you paid the required amount from Step 2, Line 13, by

the payment due date for each quarter, do not complete Penalty

Step 4: Figure your late-payment penalty

Worksheet 2.

Use Penalty Worksheet 1 to ﬁ gure your late-payment penalty for

unpaid tax. Use Penalty Worksheet 2 to ﬁ gure your late-payment

Line 24 – Write the amount and the date of each estimated tax

payment you made during the year. List the payments in date order.

penalty for underpayment of estimated tax.

Do not include any payments already written in Step 3, Lines 18a or

You must follow the instructions to properly complete the

18b, or Step 4, Lines 21a through 21d.

penalty worksheets.

Line 25 – Follow the instructions below for each column on Line 25.

Penalty Worksheet 1

Column C - Write the amounts from Step 2, Line 13, on the ﬁ rst line

of Column C for each quarter.

Late-payment penalty for unpaid tax

Column D – Apply the estimated payment with the earliest date from

Line 21 – Write the amount and the date of any payments you made

Line 24 to the ﬁ rst unpaid quarter. Complete Columns E through I.

after the original due date of your return. List the payments in date

Continue applying estimated payments in date order until all unpaid

order. If you need to list more than four, write the payments and dates

amounts in Column C have been satisﬁ ed (Column E is zero or

next to Lines 21c and 21d.

IL-2210 Instructions (R-12/10)

Page 2 of 4

Instructions For Form Il-2210 Draft - 2010 Page 2

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