Instructions For Form Il-2210 Draft - 2013 (Page 3 of 4) in pdf

Column D – If you completed Penalty Worksheet 1 and you have a

If the IITA was amended during your tax year and changed how

negative amount (overpayment) in the 4th quarter of Column E, and

you compute your net income or credits, and the amendment does

the payment date in Column F is after the original due date of your

not provide relief for taxpayers who computed their estimated tax

return, apply the overpayment from Line 21, Column E, as the first

obligations following the old law, use the old law to compute your

payment for Line 23, Column D, and complete Columns E through I.

net income and credits for each period ending before the date the

amendment became law.

Continue applying unused payments from Step 4, Line 20, in date

For example, if a law passed on May 30, 2013, that disallowed

order until the unpaid amount in Column C has been satisfied

(Column E is zero or an overpayment), or you have no more

certain deductions allowed under prior law, for tax years ending on

payments to apply. See the example on Page 4.

or after July 31, 2013, and you are completing this form for calendar

year 2013, you should compute the amounts in Columns A and B,

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

Line 37 by treating the deduction as though no law changes were

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

made. The amount in Columns C and D, Line 37 must be computed

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

by adding back the deduction in accordance with the new law.

amount in Column C.

To figure the amount on Line 46 for a period before a new act

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

became law, use the tax rates and credits under the old law.

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

For example, if a credit was repealed by law, effective June 30, 2012,

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

for tax years ending on or after December 31, 2012, and the credit

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

was reinstated July 30, 2013, for tax years ending on or after

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

December 31, 2013, you could have used the credit to reduce the tax

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

liability on your 2012 Form IL-2210, in Columns A and B, but not for

Columns C and D.

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

here, and complete Columns F through I.

The credit could be used again on the 2013 Form IL-2210, in

Columns C and D, Line 46, but not Columns A and B. The credit may

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

not be used for the first five months of the year, because the law

you are applying an overpayment from Penalty Worksheet 1,

Draft

restoring the credit was not in effect as of May 31, 2013.

Column E, write the date that corresponds to that payment, shown

Line 37 – In Columns A through C, write the base income that you

on Line 20.

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

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

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

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

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

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

your Form IL-1040, Line 9.

of days the payment was late.

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

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

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

11/20/13

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

Nonresidents and part-year residents – Write the amount in each

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

column that you would have written on Schedule NR, Step 5, Line 46,

write 10 percent (.10) here.

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

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

Lines 38 and 39 – Follow the instructions on the form.

Column C or Column D.

Line 40 – Write the amount in each column that you would have

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

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

Do Not File

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

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

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

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

rate in Column H. Write the amount here.

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

each period. Write this amount in the appropriate column.

Line 24 – Add Column I. This is your late-payment penalty for unpaid

Nonresidents and part-year residents – Prorate your exemptions

tax. Write this amount here and in Step 5, Line 33.

as follows:

Step 5: Figure your late-filing penalty and

the amount you owe

Illinois annualized income

Exemption allowance (Form IL-1040, Line 10)

Total annualized income

Figure your late-filing penalty

Lines 41 through 53 – Follow the instructions on the form.

Complete Lines 25 through 32 to figure your late-filing penalty only if

you are filing your Form IL-1040 after the extended due date of

your return; and

your tax was not paid by the original due date of your return.

Unless both of these apply, you do not owe a late-filing penalty.

Lines 25 through 32 – Follow the instructions on the form.

Figure the amount you owe

Lines 33 through 35 – Follow the instructions on the form.

Line 36 – Add Lines 33 through 35. Write the total on this line. If the

result is positive, this is the total of your tax, late-payment penalty for

unpaid tax, and your late-filing penalty. See Form IL-1040, Line 39,

instructions for your payment options.

Step 6: Complete the annualization

worksheet for Step 2, Line 9b

Unless you made timely estimated payments, annualizing your

income will usually not reduce your penalty. If you complete the

annualization worksheet, check the box on your Form IL-1040,

Line 32c, and attach Form IL-2210 to your return.

Complete Lines 37 through 53 of one column before going to the

next, beginning with Column A.

IL-2210 Instructions (R-12/13)

Page 3 of 4

Instructions For Form Il-2210 Draft - 2013 Page 3

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