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Step 11 - Refund or amount you owe

Line 36

Overpayment

If you have an amount on Line 31 and this amount is greater than Line 35, subtract Line 35 from Line 31. If the amount on Line 31 is less than the amount on Line 35, leave this Line blank. If you would like to receive your overpayment as a refund, complete Lines 37 and 38. If you would like to have your overpayment credited to your future Illinois individual income taxes, complete Line 39. Note: You can split your overpayment to receive part as a refund and part as a credit carry forward. Enter the amount of each on the corresponding lines and make sure the total of Lines 37 and 39 are equal to Line 36.

Line 37

Refund

We will not refund any amount less than $1. We also will reduce any overpayment by the amount of any outstanding tax, penalties, and interest you owe and by amounts you owe to other agencies or governments, if those debts have been certified to us.

Line 38

Choose your refund method

Check the box next to the method by which you would like to receive your refund. You may only check one box.

Note: If this is the first year you are filing a Form IL-1040, your refund will be issued as a paper check.

Direct Deposit

If you use direct deposit, you will get your refund faster. You must enter your routing number, account number, and select either checking or savings.

Direct deposit into checking or savings

If you choose to deposit your refund directly into your checking or savings account, you must

  • enter your routing number.
    • For a checking account, your routing number must be nine digits and the first two digits must be 01 through 12 or 21 through 32.
      The sample check below has an example of a routing number.
    • For a savings account, you must contact your financial institution for your routing number.
  • check the appropriate box to indicate that you want your refund deposited into your checking or savings account.
  • enter your account number.
    • For a checking account, your account number may be up to 17 digits.
      The sample check below has an example of an account number.
    • For a savings account, you must contact your financial institution for your account number.

 

Do not take your account and routing numbers from your checking or savings account deposit slip or include your check number. Include hyphens, but omit spaces and special symbols. You may have unused boxes.

Note: Some financial institutions may not allow a refund to be deposited into an account if the names on the account are not the same names that appear on the refund. If your financial institution does not honor your request for direct deposit, we will send you a check instead.

Note: We do not support international ACH transactions. We will only deposit refunds into accounts located within the United States. If your financial institution is located outside the United States, we will send you a check instead of depositing your refund into your account.

Direct deposit into “Bright Start” or “Bright Directions”

If you choose to deposit your refund into your “Bright Start” or “Bright Directions” College Savings Pool account, follow the instructions below.

For “Bright Start” you must,

  • enter “101000695” as the routing number.
  • check the “Savings” box.
  • enter “1111514” plus your ten digit “Bright Start” account number.

For “Bright Directions” you must,

  • enter “104910795” as the routing number.
  • check the “Savings” box.
  • enter “529” plus your nine digit “Bright Directions” account number.

Paper Check

If you choose to receive a paper check, your check will be mailed to the address entered on your return.

Line 39

Amount of overpayment to be credited forward

Subtract Line 37 from Line 36. This is the amount of overpayment you elect to be applied against your estimated tax obligation.

Note: We will reduce any credit to your estimated tax by the amount of any outstanding tax, penalties, and interest you owe. If your credit is reduced, you may owe a late-payment penalty for underpayment of estimated tax. For more information, see Form IL-1040-ES.

To which tax period will my credit apply?

We will apply your credit to the tax period for which estimated payments currently are due based on the date you file this 2023 return.

Example 1: You file your 2023 calendar year return on October 6, 2024, which is before the last estimated tax due date for 2024 (January 15, 2025, for calendar year filers). You request your $500 overpayment be applied against your estimated tax. We will apply $500 to your 2024 estimated tax.

Example 2: You file your 2023 calendar year return on February 3, 2025, which is after the last estimated tax due date for 2024 (January 15, 2025, for calendar year filers). You request your $500 overpayment be applied against your estimated tax. We will apply $500 to your 2025 estimated tax.

With what date will my credit apply against my estimated tax?

If your 2023 return was filed

  • on or before the extended due date of your return (October 15, 2024, for calendar year filers), your credit is considered to be paid on the original due date of your 2023 return (April 15, 2024, for calendar year filers).

    Example 1: You file your 2023 calendar year return on or before the extended due date of your return requesting $500 be applied against estimated tax. All of your payments are made before the original due date of your return. Your credit of $500 will be considered to be paid on April 15, 2024.

    However, if all or a portion of your overpayment results from payments made after the original due date of your 2023 return, that portion of your credit is considered to be paid on the date you made the payment.

    Example 2: You file your 2023 calendar year return on or before the extended due date of your return requesting $500 be applied against estimated tax. Your overpayment includes payments of $400 you made before the original due date of your return, and a $100 payment you made on June 1, 2024. Your credit of $400 will be considered to be paid on April 15, 2024. The remaining $100 credit will be considered to be paid on June 1, 2024.
  • after the extended due date of your return, your credit is considered to be paid on the date you filed the return on which you made the election.

    Example 3: You file your 2023 calendar year return on December 1, 2024, requesting $500 be applied against estimated tax. Your credit of $500 will be considered to be paid on December 1, 2024, because you filed your return after the extended due date of your 2023 calendar year return.

May I apply my credit to a different tax period?

Yes. If you wish to apply your credit to a tax period other than the one described above, you must submit a separate request in writing to:

ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19023
SPRINGFIELD IL 62794-9023

Note: You must submit your request to the address above at the time you file your return.

Your request must include

  • your name,
  • your SSN,
  • the tax period of the return creating the overpayment, and
  • the tax period you wish to have the credit apply.

If your request does not contain this information, your election will be considered invalid and we will not apply your credit as you requested.

If you submit a valid request, we will apply your credit as you requested and notify you. Once made, your election to change the tax period to which your credit will apply is irrevocable.

Note: You may only apply your credit to tax periods occurring after the period of the return creating the overpayment. If you request to apply more credit than our records show you have available, we will apply the maximum amount available and notify you of the difference.

Line 40

Amount you owe

If you owe less than $1, you do not have to pay, but you still must file your tax return.

Your tax payment is due on or before April 15, 2024.

Payment options

Scan this QR code for electronic payment options:

You may pay by:

Electronic payment

To have your payment electronically taken from your checking or savings account,

You need the same information that is required for direct deposit (see the instructions for Line 38) plus your IL-PIN (Illinois Personal Identification Number).

Warning: Many credit unions will not allow an electronic debit from a savings account. Please check with your financial institution.

Note: We do not support international ACH transactions. We will only debit your account if your financial institution is located within the United States. If your financial institution is located outside the United States, you must choose another payment option.

Credit card

Use your MasterCard, Discover, American Express, or Visa. The credit card service provider will assess a convenience fee. Have your credit card ready and visit our website, or call one of the following:

  • ACI Payments, Inc. (formerly known as Official Payments  Corporation) at 1 833 747-1434.
  • payILtax at 1 888 9-PAY-ILS (1 888 972-9457).
  • Link2Gov/FIS at 1 877 578-2937.
  • In person at any IDOR Regional office.

Check or money order

Make the check or money order payable to “Illinois Department of Revenue” (not IRS). Write the taxpayer’s Social Security number, the spouse’s Social Security number if filing jointly, and the tax year in the lower left corner of the payment.

Payments must be U.S. negotiable currency, expressed in U.S. dollars, and drawn on a U.S. bank.

Attach: Staple your check or money order and Form IL-1040-V, Payment Voucher for Individual Income Tax, to the front of your paper Form IL-1040.

Cash

Pay by cash at the Springfield or Chicago IDOR office.

Late filing or late payment

If you do not file or pay your tax on time, you may owe penalties and interest. We will send you a bill.

If you prefer to figure the penalties yourself, complete Form IL-2210.