Step 3: Continued
24
24
Write the amount from Page 1, Line 23.
______________ 00
25
Recovery of items previously deducted on U.S. 1040, Schedule A (including refunds of any state and local
25
income taxes, other than Illinois). Attach a copy of U.S. 1040, Page 1, and required federal forms.
______________ 00
26
26
Ridesharing money and other benefits
______________ 00
27
27
Payment of life insurance, endowment, or annuity benefits received
______________ 00
28
28
Lloyds plan of operations income if reported on your behalf on Form IL-1023-C
______________ 00
29
29
Income earned by certain trust accounts established under the Illinois Pre-Need Cemetery Sales Act
______________ 00
30
Education loan repayments made for primary care physicians who agree to practice in designated
30
shortage areas under the Family Practice Residency Act
______________ 00
31
31
Reparations or other amounts received as a victim of persecution by Nazi Germany
______________ 00
32
Interest on the following tax-exempt obligations of Illinois state and local government. Do not include
interest you received indirectly through owning shares in a mutual fund.
a Illinois Housing Development Authority bonds and notes (except housing-related commercial
32a
facilities bonds and notes)
______________ 00
32b
b Export Development Act of 1983 bonds
______________ 00
c Illinois Development Finance Authority bonds, notes, and other obligations (venture fund and
32c
infrastructure bonds only)
______________ 00
d Quad Cities Regional Economic Development Authority bonds and notes (if declared to be exempt
32d
from taxation by the Authority)
______________ 00
32e
e College Savings bonds
______________ 00
32f
f Illinois Sports Facilities Authority bonds
______________ 00
32g
g Higher Education Student Assistance Act bonds
______________ 00
h Illinois Development Finance Authority bonds issued under the Illinois Development Finance Authority
32h
Act, Sections 7.80 through 7.87
______________ 00
32i
i Rural Bond Bank Act bonds and notes
______________ 00
32j
j Illinois Development Finance Authority bonds issued under the Asbestos Abatement Finance Act
______________ 00
32k
k Quad Cities Interstate Metropolitan Authority bonds
______________ 00
32l
l Southwestern Illinois Development Authority bonds
______________ 00
m Illinois Finance Authority bonds issued under the Illinois Finance Authority Act, Sections 820.60 and
32m
825.55 or the Asbestos Abatement Finance Act
______________ 00
n
32n
Illinois Power Agency bonds issued by the Illinois Finance Authority
______________ 00
o
32o
Central Illinois Economic Development Authority bonds
______________ 00
p
32p
Eastern Illinois Economic Development Authority bonds
______________ 00
q
32q
Southeastern Illinois Economic Development Authority bonds
______________ 00
r
32r
Southern Illinois Economic Development Authority bonds
______________ 00
s
32s
Illinois Urban Development Authority bonds
______________ 00
t
32t
Downstate Illinois Sports Facilities Authority bonds
______________ 00
u
32u
Western Illinois Economic Development Authority bonds
______________ 00
v
32v
Upper Illinois River Valley Development Authority Act bonds
______________ 00
w
32w
Will-Kankakee Regional Development Authority bonds
______________ 00
33
Interest on the following non-U.S. government bonds.
33a
a Bonds issued by the government of Guam
______________ 00
33b
b Bonds issued by the government of Puerto Rico
______________ 00
33c
c Bonds issued by the government of the Virgin Islands
______________ 00
33d
d Bonds issued by the government of American Samoa
______________ 00
33e
e Bonds issued by the government of the Northern Mariana Islands
______________ 00
33f
f Mutual mortgage insurance fund bonds
______________ 00
34
Amount of your child’s interest from U.S. Treasury and U.S. agency obligations or
34
from sources in Line 20, 32 or 33 as reported on U.S. Form 8814
______________ 00
35
35
Railroad sick pay and unemployment income. Attach Form 1099-G or W-2 and a copy of your federal return.
______________ 00
36
36
Unjust imprisonment compensation awarded by Illinois Court of Claims
______________ 00
37
Distributions from “Bright Start,” “College Illinois,” and “Bright Directions” college savings plans if included
37
in Line 1 because you claimed a federal American Opportunity or Lifetime Learning Credit
______________ 00
38 Total Subtractions.
38
Add Lines 24 through 37. Write the amount here and on Form IL-1040, Line 7.
______________ 00
*360402110*
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
IL-1040 Schedule M back (R-12/13)
this information is required. Failure to provide information could result in a penalty.