The Department of Revenue is aware that taxpayers may be struggling with the complexity of changes resulting from recent federal tax reform and the availability of guidance at the federal level.
With the extended due date of the Illinois income tax return coinciding with the extended due date for the federal return, we recognize that taxpayers may have trouble meeting this deadline.
As a result, the Department
will approve requests for abatement of penalties for late filing of any Forms IL-1120, IL-1120-ST, IL-1065 and IL-1041 due to reasonable cause on a case-by-case basis, provided those returns are filed on or before November 15, 2018. Please note: Requests for abatement should be made after a notice has been sent and received by the taxpayer.
The taxpayer’s request for abatement of late filing penalties due to reasonable cause shall be submitted by email to:
REV.PRD@Illinois.gov or in writing:ILLINOIS DEPARTMENT OF REVENUE
PROBLEMS RESOLUTION DIVISION
PO BOX 19014
SPRINGFIELD IL 62794-9014