You must make estimated income tax payments if you reasonably expect your tax liability to exceed $500 after subtracting your Illinois withholding, pass-through withholding, and tax credits for
You are likely to meet this requirement if your income is either fully or partially exempt from Illinois withholding. If you plan to file a joint income tax return, you must figure your estimated tax on the basis of your joint income. For more information, refer to
Form IL-1040-ES, Estimated Income Tax Payments for Individuals.