Form Il-2210 Instructions Draft - 2015
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4Illinois Department of Revenue
2015
Form IL-2210 Instructions
General Information
the original due date and any credits allowed on your return (2015
Form IL-1040, Lines 16, 17, 18, and 29.)
What is the purpose of this form?
An additional penalty will be assessed if you do not file a processable
return within 30 days of the date we notify you that we are not able
This form allows you to figure penalties you may owe if you did not
to process your return. This additional penalty is equal to the greater
make timely estimated payments,
of $250 or 2 percent of the tax shown on your return, determined
pay the tax you owe by the original due date, or
without regard to any payments and credits, and may be assessed
file a processable return by the extended due date.
up to a maximum of $5,000.
The late-payment penalty for underpayment of estimated tax
What if I underpaid my estimated tax
is based on the tax shown due on your original return. Do not use the
because of a change in the law during the
tax shown on an amended return filed after the extended due date of
tax year?
the return to compute your required installments in Step 2.
Do I need to complete this form if I owe
If a change in the Illinois Income Tax Act (IITA) enacted during the tax
penalties?
year increased your liability and the new statute does not specifically
provide for relief from penalties, you may reduce or eliminate your
No, you do not need to complete this form if you owe penalties. We
penalty for underpayment of estimated tax by using the annualized
encourage you to let us figure your penalties and send you a bill
income installment method in Step 6 and computing your income and
instead of completing and filing this form yourself.
liability for each period according to the IITA as in effect as of the end
If you let us figure your penalties, complete your Form IL-1040 as
Draft as of
of that period. See Specific Instructions for Step 6.
usual, leave Line 33 on your Form IL-1040 blank, and do not attach
Specific Instructions
Form IL-2210.
However, you must complete this form if you
Step 1: Provide the following information
use the annualized income installment method in Step 6; or
Follow the instructions on the form.
choose to enter the actual amount of tax withheld in each quarter
Step 2: Figure your required installments
in Step 2, Line 10b.
For more information, see Publication 103, Penalties and Interest for
Line 1 – Enter in Column A the total amount of income tax and
Illinois Taxes. To receive a copy of this publication, visit our website at
compassionate use of medical cannabis surcharge shown on your
tax.illinois.gov.
2015 Form IL-1040, Lines 15 and 24. Enter in Column B the income
tax shown on your 2014 Form IL-1040, Lines 15 and 24.
What is late-payment penalty?
10/28/15
For Columns A and B, if a corrected return was filed for
Late-payment penalty is a penalty assessed for failure to pay the
either year on or before the automatic six-month extension date,
tax you owe by the due date. This penalty could result from two
the corrected tax should be used. If an amended return was filed
different underpayment situations and is assessed at either 2 percent
for either year after the automatic six-month extension date, use the
or 10 percent of the unpaid liability based on the number of days
most current tax reported prior to the extension date.
the payment is late. The penalty rates used on this form are for
Line 2 – Enter in Column A the total amount of credits you claimed
returns due on or after January 1, 2005. For returns due before
on your Form IL-1040, Lines 16, 17, 18, and 29, for this year.
January 1, 2005, see Publication 103.
Enter in Column B the total amount of credits you claimed on your
You will be assessed a late-payment penalty for unpaid tax if
Form IL-1040, Lines 16, 17, 18, and 29, for last year. Do not include
you did not pay the total tax you owe by the original due date of the
your tax withheld or estimated payments on these lines.
return. An extension of time to file does not extend the amount
If you are filing a joint return this year and you and your
of time you have to make your payment.
spouse did not file a joint return last year, enter in Column B the total
You will be assessed a late-payment penalty for underpayment of
of the taxes shown on both of your Form IL-1040 returns for last year.
estimated tax if you were required to make estimated tax payments
If you filed a joint return last year and you are either filing separate
and failed to do so, or failed to pay the required amount by the
returns this year or filing a joint return with a different spouse, skip Lines 1
payment due date.
and 2 of Column B. Enter in Column B, Line 3, the following calculation:
You do not owe a late-payment penalty for underpayment of
estimated tax if
Tax minus credits you would have shown
Tax minus credits shown
on a separate return for last year.
you qualify as a farmer for this year (check the box on Form
X
on last year’s joint return
IL-1040, Line 33a);
Total of the taxes minus credits you
you or your spouse were 65 years of age or older, and
and your spouse would have shown on
separate returns for last year.
permanently lived in a nursing home during this year (check the
box on Form IL-1040, Line 33b);
Lines 3 through 6 and Line 8 – Follow the instructions on the form.
you were not required to file Form IL-1040 for last year (check the
Line 7 – If Line 5 is $500 or less or if you checked the box on your
box on Form IL-1040, Line 33d);
Form IL-1040, Line 33a, 33b, or 33d indicating you are not required
to make estimated tax payments, enter zero and skip to Step 3.
last year’s Form IL-1040 had a zero tax liability (Form IL-1040,
Otherwise, follow the instructions on the form.
Line 15 minus Lines 16, 17, 18, and 29); or
We will waive the late-payment penalty for underpayment of
this year’s tax liability (Form IL-1040, Line 15 minus Lines 16, 17,
estimated tax if you timely paid the lesser of 100 percent of the prior
18, 26, 28, and 29) is $500 or less.
year’s tax liability or 90 percent of the current year’s tax liability. This
What is late-filing or nonfiling penalty?
form reflects that waiver.
Late-filing or nonfiling penalty is a penalty assessed for failure to
Line 9a - For each quarter, enter the date that corresponds with the
file a processable return by the extended due date. This penalty is the
15th day of the 4th, 6th, and 9th month of your tax year and the 15th
lesser of $250 or 2 percent of the tax amount required to be shown
day of the first month following the end of your tax year. If this date
due on your return, reduced by withholding and payments made by
falls on a weekend or holiday, use the next business day.
IL-2210 Instructions (R-12/15)
Page 1 of 4
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