FROM IDR website update 5/13/2021
If you have filed your federal return prior to the passage of the Act but have not filed your Illinois return – Follow the IRS updated instructions for Schedule 1 to calculate your modified federal adjusted gross income. If less than $150,000, please recompute your revised federal Adjusted Gross Income (AGI) with your federal unemployment exclusion and use that as the starting point for your IL-1040. You may use a pro-forma* federal form 1040 or 1040-SR and Schedule 1 using the updated IRS instructions to calculate your revised adjusted gross income. Submit your IL-1040 with your updated amounts.
If you have filed both your federal and Illinois return –
- If you filed your return electronically before March 15, 2021, you do not need to do anything. The Illinois Department of Revenue (IDOR) is planning to automatically update your Adjusted Gross Income (AGI) beginning next month. Once your return has been adjusted, you will receive a letter from IDOR explaining the update, and if you are entitled to a refund a paper check will be mailed to the address on file. If you disagree with the changes, you may respond to the letter.
Note: IDOR anticipates return adjustments will eliminate the need to file an amended return. If you amend your return prior to IDOR's AGI update, you may experience a delay in your adjustment and any payment you are entitled to receive as a result of the adjustment.
- If you filed your return by paper or filed electronically after March 14, 2021 and did not report the unemployment exclusion on your federal return, you will need to file an amended return using Form IL-1040-X and include a pro-forma* federal Form 1040 and Schedule 1 showing the re-computation of your AGI. Please see the IRS website for more information on how to properly exclude unemployment income and re-compute your AGI. Write "Unemployment Exclusion" across the top of Form IL-1040-X.
