What is the Federal State Exchange Unit (FSEU)?
The Federal State Exchange Unit is an Illinois Income Tax Division that uses the federal tax information exchanged between the Internal Revenue Service (IRS) and the Illinois Department of Revenue (IDOR) to perform examinations of individual income tax returns. This exchange is authorized under the Internal Revenue Code Section 6103(d).
What is a Notice of Proposed Tax Due?
The Notice of Proposed Tax Due (ITR-61-G and ITR-61-S) is the first notification issued regarding an examination of a tax return. This notice is issued if the information we have available indicates there is a potential tax due and includes information on when and how to respond. Enclosed with the Notice of Proposed Tax Due is an EDA-131, Examiner's Report.
What is a Notice of Unclaimed Earned Income Credit - Illinois Individual Income Tax Refund Eligibility?
The Notice of Unclaimed Earned Income Credit - Illinois Individual Income Tax Refund Eligibility (ITR-61-EIC) is a notification issued regarding information we have available that indicates there is a potential tax refund due to an unclaimed Illinois Earned Income Tax Credit (EIC) and includes information on when and how to respond. Enclosed with the Notice of Unclaimed Earned Income Credit - Illinois Individual Income Tax Refund Eligibility is an EDA-131, Examiner's Report.
What is an Examiner's Report?
The Examiner's Report (EDA-131), is a detailed notification of the proposed changes made to your Illinois Income Tax Return. The information in this report should be compared to your federal and state tax records for accuracy. If you agree to the proposed tax due or to claim the proposed refund, sign this document and return it to the IDOR. If you disagree, see below.
What if I don't agree with the information on the Examiner's Report?
If you do not agree with the information on the Examiner's Report, then you should follow the directions provided on the included Notice to respond. You must support your claim with your tax records and include any required support for your changes.
If you are changing the federal tax information such as the federal adjusted gross income, filing status, exemptions, or earned income tax credit, we will accept an IRS Account Transcript as support to correct your federal tax information. You may obtain your IRS account transcript by visiting
www.irs.gov/individuals/get-transcript and using the "Get Transcript Online" option.
If you are changing the state tax information such as your additions, subtractions, credits, or payments, we will accept support identified on our standard form, schedules, and publications.
Where do I send my response?
If you are receiving a Notice of Proposed Tax Due, Notice of Unclaimed Earned Income Credit, or any other notice issued by the Federal State Exchange Unit, send your response to the email address
REV.FSEU@illinois.gov, fax number 217 785-6003, or mailing address:FEDERAL STATE EXCHANGE UNIT
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19026
SPRINGFIELD, IL 62794-9026
What information do I need when I call?
Due to the sensitive nature of the federal and state tax information, IDOR requires that you provide certain information to verify your identity.
If you are an individual calling for their own account, you must have copies of your letter and any available federal and state tax records for the year in question available for reference.
If you are a tax professional, fiduciaries, or any other individuals calling on behalf of a taxpayer, you must have a Power of Attorney (IL-2848) or Notice of Fiduciary Relationship (IL-56) on record with IDOR.