if you are using the desktop app, you can switch to forms mode and review the entire Illinois return.
You will be assessed a late-payment penalty for underpayment of
estimated tax if you were required to make estimated tax payments
and failed to do so, or failed to pay the required amount by the
payment due date.
You do not owe a late-payment penalty for underpayment of
estimated tax if
■ you qualify as a farmer for this year (check the box on Form
IL-1040, Line 34a);
■ you or your spouse were 65 years of age or older, and
permanently lived in a nursing home during this year (check the
box on Form IL-1040, Line 34b);
■ you were not required to file Form IL-1040 for last year (check
the box on Form IL-1040, Line 34d);
■ last year’s Form IL-1040 had a zero tax liability (Form IL-1040,
Line 14 minus Lines 15, 16, 17, 25, 27, 28, 29, and 30); or
■ this year’s tax liability (Form IL-1040, Line 14 (4.95% of Illinois taxable income + recapture of any Illinois Investment credits -Form4255 minus: Lines 15 - income taxes paid to oither states
16 - tax credits from Schedule ICR, 17 - tax credits from Schedule 1299c, 25 - Illinois taxes withheld, 27 - Pass through withholding from Ill K-1, 28 - pass through entity tax credit from Illinois k-1, 29 - Illinois earned income credit - Schedule IE/EITC , and 30 - Child tax credit from Schedukle IE/EITC) is $1,000 or less
https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual...
you must complete Form 2210
However, you must complete this form if you
■ use the annualized income installment method in Step 6; or
■ choose to enter the actual amount of tax withheld in each
quarter in Step 2, Line 10a.
For more information, see Publication 103, Penalties and Interest for
what the instructions fail to mention is that if you owe more than $1000 after subtracting withholding taxes, you can use last year's tax if it is lower.
you also have the option of using the annualized installment income method on page 4 of the 2210
https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/individual...
Illinois Taxes. To receive a copy of this publication, visit our website
at tax.illinois.gov.
