Do I need to file my Form IL-1120-ST if it shows a net loss?

If you are required to file an Illinois return (see “Who must file Form IL-1120-ST?”), the return must be filed in a timely manner, regardless of net income or loss. If the loss return calculates an overpayment for which you expect to receive a refund or request a credit carry forward, you must file the loss return within 3 years of the extended due date of the loss return to receive a refund or credit carry forward.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.