Illinois Department of Revenue
Form IL-2210
2001
Instructions
General Information
What is the purpose of this form?
You will be assessed a late-payment penalty for unpaid tax if you
did not pay the total tax you owe by the original due date of the
The purpose of this form is to figure any penalties you may owe if
return, even if you have an extension of time to file.
you did not
make timely estimated payments,
You will be assessed a late-payment penalty for underpayment of
estimated tax if you were required to make estimated tax payments
pay the tax you owe by the original due date, or
and failed to do so, or failed to pay the required amount by the
file a processable return by the extended due date.
payment due date. The penalty will be assessed if your Illinois
Income Tax exceeded the total tax withheld or credited
Do I need to complete this form if I owe
(Form IL-1040, Line 16 minus the total of Lines 17, 19, 20b, 21b,
penalties?
22b, and 23) for the tax year by more than $500. (Prior to January
2001, this amount was $250.)
No, you do not need to complete this form if you owe penalties.
You do not owe a late-payment penalty for underpayment of
You may choose to have us figure your penalties and send you
estimated tax if
a bill instead of completing and filing this form yourself.
you qualify as a farmer for 2001;
If you choose to have us figure your penalties, complete your Form
you were not required to file Form IL-1040 for 2000;
IL-1040 as usual, leave Line 27 on your Form IL-1040 blank, and do
your 2000 Form IL-1040 was for a tax year of 12 months, but had
not attach Form IL-2210.
zero tax liability (Form IL-1040, Line 16 minus Lines 19, 20, 21,
However, you must complete this form if you
22, and 23);
use the annualized income installment method in Step 6; or
your 2001 tax liability (Form IL-1040, Line 16 minus Lines 17, 19,
choose to write the actual amount of tax withheld in each quarter
20b, 21b, 22b, and 23) is $500 or less; or
in Step 2, Line 14.
you were 65 years of age or older, and you permanently lived in a
For more information, see Publication 103, Uniform Penalties and
nursing home during tax year 2001.
Interest. To receive a copy of this publication, visit our Web site at
; call our Illinois Tax Fax at 217 785-3400;
What is late-filing or nonfiling penalty?
call our 24-hour Forms Order Line at 1 800 356-6302 ; or call our
TDD (telecommunications device for the deaf) at 1 800 544-5304 .
Late-filing or nonfiling penalty is a penalty assessed for failure to
file a processable return by the extended due date. This penalty is
the lesser of $250 or 2 percent of the tax amount required to be
What is late-payment penalty?
shown due on your return, reduced by any payments made by the
Late-payment penalty is a penalty assessed for failure to pay the
due date (not the extended due date) and any credits allowed on
tax you owe by the due date. This penalty could result from two
your return (Form IL-1040, Lines 19, 20b, 21b, 22b, and 23.)
different underpayment situations and is assessed at increased
An additional penalty will be assessed if you do not file a processable
rates, based on the number of days the payment is late. This
return within 30 days of the date we notify you that we are not able to
method of figuring penalties is for returns due on or after January
process your return. This additional penalty is equal to the greater of
1, 2001.
$250 or 2 percent of the tax shown on your return, determined
For returns due before January 1, 2001, see Publication 103.
without regard to any payments and credits, and may be assessed
up to a maximum of $5,000.
Specific Instructions
All instructions are written for calendar-year taxpayers.
For Columns A and B, if a corrected return was filed for
either year on or before the automatic six-month extension date, the
Please note that the late-payment penalty is figured differently for
corrected tax should be used. If an amended return was filed for
returns due on or after January 1, 2001. Previously, this penalty
either year after the automatic six-month extension date, use the
was figured on the required estimated tax payment at a flat rate.
most current tax reported prior to the extension date.
Now, this penalty is figured on the amount of the payment and the
Line 6 – Write in Column A the total amount of credits you claimed
number of days the payment is late.
on your 2001 Form IL-1040, Lines 19, 20b, 21b, 22b, and 23. Write
Step 1: Complete the following information
in Column B the total amount of credits you claimed on your 2000
Form IL-1040, Lines 19, 20, 21, 22, and 23. Do not include your tax
Lines 1 through 4 – Follow the instructions on the form.
withheld or estimated payments on these lines.
Step 2: Figure your required installments
Lines 7 through 12 – Follow the instructions on the form.
Line 13 – Write the amount of your required installment for each due
Line 5 – Write in Column A the tax shown on your 2001 Form
date shown. For most taxpayers, this is the amount shown on
IL-1040, Line 16. Write in Column B the tax shown on your 2000
Line 12.
Form IL-1040, Line 16.
IL-2210 Instructions (R-12/01)
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