Highlights for the 2019 Electronic Form IL-1040

More than 5.4 MILLION taxpayers chose an electronic method to file their 2018 Form IL-1040. If you, as a tax professional, do not currently offer the electronic filing option to your clients – start today and expand your client database. Electronic filing is the #1 choice for Illinois taxpayers. Call us at 1 866 440-8680, and we will provide you with one-on-one attention to get you set up to file your clients’ IL-1040 forms electronically.

Form IL-1040 Changes

  • Year of birth has been added to Step 1.
  • Illinois county that you lived in has been added to Step 1.
  • Single and Head of Household are now separate filing statuses in Step 1.
  • Federal line references updated due to federal form changes.
  • Report income from the surcharge for the sale of assets by gaming licensee.
  • The personal exemption amount for tax year 2019 is $2,275.
  • Refund debit card line now includes a link that provides pre-disclosure of the payment card fees, terms, and conditions.

Schedule M, Other Additions and Subtractions for Individuals

  • The separate tables and subtotal lines that were provided to report subtractions for contributions made to college saving plans Bright Start, Bright Directions, and College Illinois have been combined into one table and one subtotal line.
  • New subtractions for the New Harmony Bridge Authority bonds and the New Harmony Bridge Bi-State Commission bonds have been added.
  • Home Ownership Made Easy Program subtraction is no longer valid but remains on the schedule.  If amount is claimed, the tax system will not allow the subtraction to be used.

Schedule CR, Credit for Tax Paid to Other States

  • Changes have been made to the Schedule CR resulting from federal form 1040 changes. The Pensions and annuities line has been split out from IRA distributions, and Line 10, Column A is no longer reserved. The tuition and fees deduction has been added back and Line 29, Columns A and B are no longer reserved.
  • Wagering and gambling winnings from Illinois sources for taxable years ending on or after December 31, 2019, are to be allocated to Illinois and to be included in determining apportionment.  

Schedule NR, Nonresident and Part-Year Resident Computation of Illinois Tax

  • The intent of Step 1, Line 4 has been revised. We are now requesting the entry of any state that the taxpayer claimed residency (other than Illinois and other than any state indicated on Line 3 by checkbox) instead of in which state(s) the taxpayer filed a tax return.
  • Changes have been made to the Schedule NR resulting from federal form 1040 changes. The Pensions and annuities line has been split out from IRA distributions and Line 14, Columns A and B are no longer reserved. The tuition and fees deduction has been added back and Line 33, Columns A and B are no longer reserved.
  • Wagering and gambling winnings from Illinois sources for taxable years ending on or after December 31, 2019, are to be allocated to Illinois and to be included in determining apportionment.

Schedule IL-E/EIC, Illinois Exemption and Earned Income Credit

  • The Efile Type for the dependent and qualifying child SSN elements has been changed to ILString9Type to accommodate the literal "DIED" being transmitted in these fields.
  • The dependent exemption amount for tax year 2019 is $2,275.
  • The MaxOccurs for the Step 3 AgencyLicenseTable has decreased to 5.

Schedule G, Voluntary Charitable Donations 

  • The title of the Alzheimer's Disease Research Fund has been updated to the Alzheimer's Disease Research, Care, and Support Fund.

Schedule 1299-C, Income Tax Subtractions and Credits (for individuals)

  • The Film Production Services Credit has been extended. 
  • The Research and Development Credit has been extended.
  • The previously claimed credit field under the Adoption credit is no longer a reserved field.
  • Data Center Construction Employment Tax Credit, with a five year carry forward provision, has been added to the 1299-C.
  • Schedule 1299-I, Income Tax Credits Information and Worksheets, provides detailed information about the income tax credits, how to calculate the credits, and where to report the credits on Schedule 1299-C.

Schedule K-1-P, Partner’s or Shareholder’s Share of Income, Deductions, Credits, and Recapture

  • The line in Step 7 formerly used to report Natural Disaster Credit has been made reserved.
  • The Data Center Construction Employment Credit and Apprenticeship Education Expense Credit have been added to the Schedule K-1-P.
  • A new line was added for reporting federal income attributable to the sale or exchange of assets by a gaming licensee surcharge.

Schedule K-1-T, Beneficiary's Share of Income and Deductions

  • A new line was added for reporting federal income attributable to the sale or exchange of assets by a gaming licensee surcharge.

Form IL-2210, Computation of Penalties for Individuals

  • The Estimated Income Tax Payment threshold has increased from $500 to $1,000 for individuals for tax years ending on or after 12/31/2019.