|
Step 2: |
Additions |
E-File |
MTI |
Tax-Prep
Software |
| Line 1 | Child's federally tax-exempt interest and dividends from US 8814 | Yes | Yes | Yes |
| Line 2 | Distributive share of additions from Schedule K-1-P or Schedule K-1-T | Yes | Yes | Yes |
| Line 3 | Lloyd's plan of operations loss reported on Form IL-1065 | Yes | Yes | Yes |
| Line 4 | Earnings from college savings and tuition programs | Yes | Yes | Yes |
| Line 5 | Illinois special depreciation addition amount from Form IL-4562 | Yes | Yes | Yes |
| Line 6 | Business expense recapture (non-residents) | Yes | Yes | Yes |
| Line 7 | Recapture for contributions transferred to an out-of-state plan | Yes | Yes | Yes |
| Line 8 | Credit taken on Schedule 1299-C for student-assistance contributions you made as an employer | Yes | Yes | Yes |
| Line 9 | Recapture for contributions withdrawn for non qualified expenses or refunded | Yes | Yes | Yes |
| Line 10 | Income attributable to domestic production activities under IRC Section 199 | Yes | Yes | Yes |
| Line 11 | Other income | Yes | Yes | Yes |
|
Step 3: |
Subtractions |
E-File |
MTI |
Tax-Prep
Software |
| Line 13 | Contributions to Bright Start, College Illinois, and Bright Directions (a through c) | Yes | Yes | Yes |
| Line 14 | Distributive share from Schedule K-1-P or Schedule K-1-T | Yes | Yes | Yes |
| Line 15 | Restoration of amounts held under claim of right | Yes | Yes | Yes |
| Line 16 | Contributions to a job training project | Yes | Yes | Yes |
| Line 17 | Expenses related to federal credits or federally tax-exempt income | Yes | Yes | Yes |
| Line 18 | Interest earned on investments through the Home Ownership Made Easy Program | Yes | Yes | Yes |
| Line 19 | Illinois special depreciation subtraction amount from Form IL-4562 | Yes | Yes | Yes |
| Line 20 | Military pay earned | Yes | Yes | Yes |
| Line 21 | U.S. Treasury bonds, bills, notes, savings bonds and U.S. agency interest | Yes | Yes | Yes |
| Line 22 | August 1, 1969, valuation limitation amount from Schedule F | No | Yes | No |
| Line 23 | River edge redevelopment zone, and high impact business dividends from Schedule 1299-C | Yes | Yes | Yes |
| Line 26 | Recovery of itemized deductions | Yes | Yes | Yes |
| Line 27 | Ridesharing money | Yes | Yes | Yes |
| Line 28 | Payment of life insurance | Yes | Yes | Yes |
| Line 29 | Lloyd's plan of operation income reported on Form IL-1065 | Yes | Yes | Yes |
| Line 30 | Illinois Pre-Need Cemetery Sales Act or the Illinois Funeral or Burial Funds Act | Yes | Yes | Yes |
| Line 31 | Education loan repayment under the Family Practice Residency Act | Yes | Yes | Yes |
| Line 32 | Reparations victim - Nazi Germany | Yes | Yes | Yes |
| Line 33 | Interest on tax exempt obligations
(a through x) | Yes | Yes | Yes |
| Line 34 | Interest on non-U.S. government bonds
(a through f) | Yes | Yes | Yes |
| Line 35 | Child’s interest from U.S. Treasury and U.S. agency obligations | Yes | Yes | Yes |
| Line 36 | Railroad sick pay and unemployment income | Yes | Yes | Yes |
| Line 37 | Unjust imprisonment compensation awarded by Illinois Court of Claims | Yes | Yes | Yes |
| Line 38 | Distributions from college savings plans because a federal American Opportunity or Lifetime Learning Credit was claimed | Yes | Yes | Yes |