Instructions For Form Il-2210 Draft - 2013 Page 4
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4Example
Penalty Peterson’s Illinois tax due is $1,875 as shown on his 2013
his pay nor did he have a credit from a prior year. He figured his
Form IL-1040, Line 15. His tax due for 2012 was $2,600.
penalty using the following estimated payments:
The total amount of his credits (Form IL-1040, Lines 16, 17, 18, and
$100 on April 5, 2013
$750 on September 6, 2013
28) for 2013 is $75. The total amount of his credits (Lines 16, 17, 18,
$200 on June 7, 2013
$250 on January 17, 2014
and 28) for 2012 was $250. No Illinois income tax was withheld from
Mr. Peterson filed his return August 6, 2014, and paid $400.
Calculations
Step 3: Figure your unpaid tax
1,800
14
14
Write the amount from Column A, Line 3.
0
15
15
Write the amount of household employment tax from IL-1040, Line 22.
0
16
16
Write the amount of use tax from IL-1040, Line 23.
1,800
17
17
Add Lines 14 through 16. Write the total amount here.
18
Write the total amount of all payments made on or before the original due date of your tax return. Include any credit
carried forward from the prior year, your total estimated payments made this year, Form IL-505-I payments, the
pass-through entity payments made on your behalf, and your withholding as shown on your W-2 forms. Compare
1,620
18
that total to the total of Line 9b, Quarters 1 through 4, and write the greater amount here.
19
Subtract Line 18 from Line 17. If the amount is
positive, write that amount here. Write this amount in Penalty Worksheet 2, Line 23, Column C and continue
to Step 4.
180
19
zero or negative, write that amount here and, if negative, use brackets.
Step 4: Figure your late-payment penalty
Use Penalty Worksheet 1 to figure your late-payment penalty for underpayment of estimated tax.
Use Penalty Worksheet 2 to figure your late-payment penalty for unpaid tax.
You must follow the instructions in order to properly complete the penalty worksheets.
20
Write the amount and the date of each payment you made. See instructions.
Draft
Amount
Date paid
Amount
Date paid
Amount
Date paid
100.00
0 4 0 5 2 0 1 3
400
0 8 0 6 2 0 1 4
a
e
i
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
200.00
0 6 0 7 2 0 1 3
b
f
j
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
750.00
0 9 0 6 2 0 1 3
c
g
k
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
250.00
0 1 1 7 2 0 1 4
d
h
l
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
Number of days late
Penalty rate
Penalty rates
1 - 30 ........................... .02
31 or more ..................... .10
11/20/13
Penalty Worksheet 1 –
Late-payment penalty for underpayment of estimated tax
If you paid the required amount from Line 13 by the payment due date for each quarter, do not complete this worksheet.
21
Write the unpaid amounts from Line 13, Quarters 1 through 4, on the first line of the appropriate quarters in Column C below.
A
B
C
D
E
F
G
H
I
Due
Unpaid
Payment
Balance due
Payment
Number of
Penalty rate
Period
date
amount
applied
(Col. C - Col. D)
date
days late
(See above)
Penalty
Do Not File
0 4 1 5 2 0 1 3
405
100
305
0 4
0 5 2 0 1 3
0
0
0.00
Qtr 1
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
200 x .10 = 20.00
305
200
105
0 6
0 7 2 0 1 3
53
.10
20.00
__ __/__ __/__ __ __ __
105 x .10 = 10.50
105
750
[645]
0 9 0 6 2 0 1 3
144
.10
10.50
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
405 x .10 = 40.50
0 6 1 7 2 0 1 3
405
645
[240]
0 9
0 6 2 0 1 3
81
.10
40.50
__ __/__ __/__ __ __ __
Qtr 2
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
0 9 1 6 2 0 1 3
405
240
165
0 9
0 6 2 0 1 3
0
0
0.00
Qtr 3
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
165 x .10 = 16.50
165
250
[85]
0 1
1 7
2 0 1 4
123
.10
16.50
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
85 x .02 = 1.70
0 1 1 5 2 0 1 4
405
85
320
0 1
1 7
2 0 1 4
2
.02
1.70
Qtr 4
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
320 x .10 = 32.00
320
400
[80]
0 8 0 6
2 0 1 4
203
.10
32.00
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
22
Add Column I, Quarters 1 through 4. This is your late-payment penalty for underpayment of estimated tax.
121.20
22
Write the total amount here and on your Form IL-1040, Line 32 (round to whole dollars).
You may apply any remaining overpayment from Quarter 4, Column E above to any underpayment when figuring Penalty
Worksheet 2, only if the payment date in Column F is after the original due date of the return.
Penalty Worksheet 2 –
Late-payment penalty for unpaid tax
23
Write any positive amount from Line 19 on the first line of Column C below.
A
B
C
D
E
F
G
H
I
Due
Unpaid
Payment
Balance due
Payment
Number of
Penalty rate
Return
date
amount
applied
(Col. C - Col. D)
date
days late
(See above)
Penalty
80 x .10 = 8.00
0 4 1 5 2 0 1 4
180
80
100
0 8
0 6 2 0 1 4
113
.10
8.00
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
100 x .10 = 10.00
100
0
100
.10
10.00
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
24
Add Column I. This is your late-payment penalty for unpaid tax.
18.00
24
Write the total amount here and on Line 33.
Page 4 of 4
IL-2210 Instructions (R-12/13)
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