Illinois Compiled Statutes
35 ILCS 5/ - Illinois Income Tax Act.
Article 5 - Records, Returns And Notices

(35 ILCS 5/Art. 5 heading)

 
(35 ILCS 5/501) (from Ch. 120, par. 5-501)
Sec. 501. Notice
or Regulations Requiring Records, Statements and Special Returns.
(a) In general. Every person liable for any tax imposed by this Act shall keep such
records, render such statements, make such returns and notices, and comply
with such rules and regulations as the Department may from time to time
prescribe. Whenever in the judgment of the Director it is necessary, he may
require any person, by notice served upon such person or by regulations, to
make such returns and notices, render such statements, or keep such
records, as the Director deems sufficient to show whether or not such
person is liable for tax under this Act.
(b) Reportable transactions. For each taxable year in which a taxpayer is required to make a disclosure statement under Treasury Regulations Section 1.6011-4 (26 CFR 1.6011-4) (including any taxpayer that is a member of a consolidated group required to make such disclosure) with respect to a reportable transaction (including a listed transaction) in which the taxpayer participated in a taxable year for which a return is required under Section 502 of this Act, such taxpayer shall file a copy of such disclosure with the Department. Disclosure under this subsection is required to be made by any taxpayer that is a member of a unitary business group that includes any person required to make a disclosure statement under Treasury Regulations Section 1.6011-4. Disclosure under this subsection is required with respect to any transaction entered into after February 28, 2000 that becomes a listed transaction at any time, and shall be made in the manner prescribed by the Department. With respect to transactions in which the taxpayer participated for taxable years ending before December 31, 2004, disclosure shall be made by the due date (including extensions) of the first return required under Section 502 of this Act due after the effective date of this amendatory Act of the 93rd General Assembly. With respect to transactions in which the taxpayer participated for taxable years ending on and after December 31, 2004, disclosure shall be made in the time and manner prescribed in Treasury Regulations Section 1.6011-4(e). Notwithstanding the above, no disclosure is required for transactions entered into after February 28, 2000 and before January 1, 2005 (i) if the taxpayer has filed an amended Illinois income tax return which reverses the tax benefits of the potential tax avoidance transaction, or (ii) as a result of a federal audit the Internal Revenue Service has determined the tax treatment of the transaction and an Illinois amended return has been filed to reflect the federal treatment.
(Source: P.A. 93-840, eff. 7-30-04.)
 
(35 ILCS 5/502) (from Ch. 120, par. 5-502)
Sec. 502. Returns and notices.
(a) In general. A return with respect to the taxes imposed by this
Act shall be made by every person for any taxable year:
Notwithstanding the provisions of paragraph (1), a nonresident (other than, for taxable years ending on or after December 31, 2011, a nonresident required to withhold tax under Section 709.5) whose Illinois income tax liability under subsections (a), (b), (c), and (d) of Section 201 of this Act is paid in full after taking into account the credits allowed under subsection (f) of this Section or allowed under Section 709.5 of this Act shall not be required to file a return under this subsection (a).
(b) Fiduciaries and receivers.
(c) Joint returns by husband and wife.
(d) Partnerships. Every partnership having any base income
allocable to this State in accordance with section 305(c) shall retain
information concerning all items of income, gain, loss and
deduction; the names and addresses of all of the partners, or names and
addresses of members of a limited liability company, or other
persons who would be entitled to share in the base income of the
partnership if distributed; the amount of the distributive share of
each; and such other pertinent information as the Department may by
forms or regulations prescribe. The partnership shall make that information
available to the Department when requested by the Department.
(e) For taxable years ending on or after December 31, 1985, and before
December 31, 1993, taxpayers
that are corporations (other than Subchapter S corporations) having the
same taxable year and that are members of the same unitary business group
may elect to be treated as one taxpayer for purposes of any original return,
amended return which includes the same taxpayers of the unitary group which
joined in the election to file the original return, extension, claim for
refund, assessment, collection and payment and determination of the
group's tax liability under this Act. This subsection (e) does not permit the
election to be made for some, but not all, of the purposes enumerated above.
For taxable years ending on or after December 31, 1987, corporate members
(other than Subchapter S corporations) of the same unitary business group
making this subsection (e) election are not required to have the same taxable
year.
For taxable years ending on or after December 31, 1993, taxpayers that are
corporations (other than Subchapter S corporations) and that are members of
the same unitary business group shall be treated as one taxpayer for purposes
of any original return, amended return which includes the same taxpayers of the
unitary group which joined in filing the original return, extension, claim for
refund, assessment, collection and payment and determination of the group's tax
liability under this Act.
(f) For taxable years ending prior to December 31, 2014, the Department may promulgate regulations to permit nonresident
individual partners of the same partnership, nonresident Subchapter S
corporation shareholders of the same Subchapter S corporation, and
nonresident individuals transacting an insurance business in Illinois under
a Lloyds plan of operation, and nonresident individual members of the same
limited liability company that is treated as a partnership under Section 1501
(a)(16) of this Act, to file composite individual income tax returns
reflecting the composite income of such individuals allocable to Illinois
and to make composite individual income tax payments. For taxable years ending prior to December 31, 2014, the Department may
by regulation also permit such composite returns to include the income tax
owed by Illinois residents attributable to their income from partnerships,
Subchapter S corporations, insurance businesses organized under a Lloyds
plan of operation, or limited liability companies that are treated as
partnership under Section 1501(a)(16) of this Act, in which case such
Illinois residents will be permitted to claim credits on their individual
returns for their shares of the composite tax payments. This paragraph of
subsection (f) applies to taxable years ending on or after December 31, 1987 and ending prior to December 31, 2014.
For taxable years ending on or after December 31, 1999, the Department may,
by regulation, permit any persons transacting an insurance business
organized under a Lloyds plan of operation to file composite returns reflecting
the income of such persons allocable to Illinois and the tax rates applicable
to such persons under Section 201 and to make composite tax payments and shall,
by regulation, also provide that the income and apportionment factors
attributable to the transaction of an insurance business organized under a
Lloyds plan of operation by any person joining in the filing of a composite
return shall, for purposes of allocating and apportioning income under Article
3 of this Act and computing net income under Section 202 of this Act, be
excluded from any other income and apportionment factors of that person or of
any unitary business group, as defined in subdivision (a)(27) of Section 1501,
to which that person may belong.
For taxable years ending on or after December 31, 2008, every nonresident shall be allowed a credit against his or her liability under subsections (a) and (b) of Section 201 for any amount of tax reported on a composite return and paid on his or her behalf under this subsection (f). Residents (other than persons transacting an insurance business organized under a Lloyds plan of operation) may claim a credit for taxes reported on a composite return and paid on their behalf under this subsection (f) only as permitted by the Department by rule.
(f-5) For taxable years ending on or after December 31, 2008, the Department may adopt rules to provide that, when a partnership or Subchapter S corporation has made an error in determining the amount of any item of income, deduction, addition, subtraction, or credit required to be reported on its return that affects the liability imposed under this Act on a partner or shareholder, the partnership or Subchapter S corporation may report the changes in liabilities of its partners or shareholders and claim a refund of the resulting overpayments, or pay the resulting underpayments, on behalf of its partners and shareholders.
(g) The Department may adopt rules to authorize the electronic filing of
any return required to be filed under this Section.

(Source: P.A. 101-8, see Section 99 for effective date; 102-558, eff. 8-20-21.)
 
(35 ILCS 5/502.1)
Sec. 502.1. Use tax. Beginning with taxable years ending on or after December 31, 2010, individual purchasers with an annual use tax liability that does not exceed $600 may, in lieu of the filing and payment requirements of Section 10 of the Use Tax Act, file and pay in compliance with this Section.
Beginning with taxable years ending on or after December 31, 2010, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer's annual individual use tax liability does not exceed $600, he or she may report and pay individual use tax liability at the same time as his or her individual income tax liability. If the taxpayer elects to report and pay his or her individual use tax liability at the same time as his or her standard individual income tax liability in accordance with this Section, then the use tax shown due on the return may be (i) treated as being due at the same time as the income tax obligation, (ii) assessed, collected, and deposited in the same manner as income taxes, and (iii) treated as an income tax liability for all purposes.
The individual income tax return instructions shall include information explaining the tax imposed under the Use Tax Act and informing taxpayers how to report and pay their use tax obligations, including specific information on how to report and pay individual use tax at the same time as the individual income tax return is filed.
This Section shall not apply to any amended return.

(Source: P.A. 96-1388, eff. 7-29-10.)
 
(35 ILCS 5/503) (from Ch. 120, par. 5-503)
Sec. 503. Signing of returns and notices.
(a) Signature presumed authentic. The fact that an individual's name
is signed to a return or notice shall be prima facie evidence for all
purposes that such document was actually signed by such individual. If a
return is prepared by an income tax return preparer for a taxpayer, that
preparer shall sign the return as the preparer of that return and include his or her PTIN, as defined in the State Tax Preparer Oversight Act, on the return.
If a return is transmitted to the Department electronically, the
Department may presume that the electronic return originator has obtained
and is transmitting a valid signature document pursuant to the rules
promulgated by the Department for the electronic filing of tax returns, or
the Department may authorize electronic return originators to maintain the
signature documents and associated documentation, subject to the Department's
right of inspection at any time without notice, rather than transmitting those
documents to the Department, and
the Department may process the return.
(b) Corporations. A return or notice required of a corporation shall
be signed by the president, vice-president, treasurer or any other officer
duly authorized so to act or, in the case of a limited liability company, by
a manager or member. In the case of a return or notice made for a
corporation by a fiduciary pursuant to the provisions of Section 502(b)(4), such fiduciary shall sign such document. The fact that an
individual's name is signed to a return or notice shall be prima facie
evidence that such individual is authorized to sign such document on behalf
of the corporation.
(c) Partnerships. A return or notice of a partnership shall be signed
by any one of the partners or, in the case of a limited liability company, by
a manager or member. The fact that a partner's name is signed to a
return or notice shall be prima facie evidence that such individual is
authorized to sign such document on behalf of the partnership or limited
liability company.
(d) Joint fiduciaries. A return or notice signed by one of two or
more joint fiduciaries will comply with the requirements of this Act. The
fact that a fiduciary's name is signed to such document shall be prima
facie evidence that such fiduciary is authorized to sign such document on
behalf of the person from whom it is required.
(e) Failure to sign a return. If a taxpayer fails to sign a return
within 30 days after proper notice and demand for signature by
the
Department, the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed. Any overpayment of tax shown
on the face of an unsigned return shall be considered forfeited if after
notice and demand for signature by the Department the taxpayer fails to
provide a signature and 3 years have passed from the date the return was
filed. An overpayment of tax refunded to a taxpayer whose return was
filed electronically shall be considered an erroneous refund under Section
912 of this Act if, after proper notice and demand by the
Department, the taxpayer fails to provide a required signature document.
A notice and demand for signature in the case of a return
reflecting an overpayment may be made by first class mail. This subsection
(e) shall apply to all returns filed pursuant to the Illinois Income Tax Act
since 1969.

(Source: P.A. 99-641, eff. 1-1-17.)
 
(35 ILCS 5/504) (from Ch. 120, par. 5-504)
Sec. 504. Verification. Each return or notice required to be filed under this Act shall contain
or be verified by a written declaration that it is made under the penalties
of perjury. A taxpayer's signing a fraudulent return under this Act is
perjury, as defined in Section 32-2 of the Criminal Code of 2012.

(Source: P.A. 97-1150, eff. 1-25-13.)
 
(35 ILCS 5/505) (from Ch. 120, par. 5-505)
Sec. 505.
Time and Place for Filing Returns.
(a) In general. Returns required by this Act shall be filed at such place
as the Department may by regulations prescribe.
(1) Corporations. Except as provided in paragraph (3), corporate
returns shall be filed on or before the 15th day of the third month following
the close of the taxable year, unless, subject to the provisions of Section
602, the Director grants an extension or extensions of time (not to exceed
6 months in the aggregate) for such filing, or unless the income or loss
of a taxpayer is reported for federal purposes on a return with a due date later
than the 15th day of the third month following the close of the taxable
year, in which case the same due date shall apply to the corresponding Illinois return.
(2) Individuals, partnerships and fiduciaries. Except as provided in
paragraph (3), individual, partnership and fiduciary returns
shall be filed on or before the 15th day of the fourth month following the
close of the taxable year, unless, subject to the provisions of Section
602, the Director grants an extension or extensions of time (not to exceed
6 months in the aggregate) for such filing, except that a final
return of a decedent shall be filed at the time (including any extensions
thereof) it would have been due if the decedent had not died.
(3) Certain Exempt Organizations. Organizations which are exempt from
the Federal income tax by reason of Section 501(a) of the Internal Revenue
Code who determine base
income for a taxable year under subsection (a) of Section 205 (other than
an employees' trust described in Section 401(a) of the Internal Revenue
Code), shall file returns required by this Act on or before the 15th day
of the 5th month following the close of the taxable year, unless, subject
to the provisions of Section 602, the Director grants an extension or extensions
of time (not to exceed 6 months in the aggregate) for such filing.
(b) Extension of time for filing federal return. When the taxpayer has
been granted an extension or extensions of time within which to file his
federal income tax return for any taxable year, the filing of a copy of
such extension or extensions with the Department shall automatically extend
the due date of the return with respect to the tax imposed by this Act for
an equivalent period (plus
an additional month beyond the federal extension in the case of
corporations) if the requirements of Section 602 are met.
(c) Extension of time for filing when abroad. If an individual is
living or traveling outside the United States and Puerto Rico on the 15th
day of the 4th month following the close of his taxable year ending on or
after December 31, 1983, the return required
to be filed under Section 502 of this Act relative to that taxable year
shall, in no event, be due prior to the 15th day of the 6th month following
the close of that taxable year. In the case of a joint return filed in
accordance with Section 502(c), the 2 month extension provided for in this
subsection (c) is available if either spouse is living or traveling outside
the United States and Puerto Rico on the 15th day of the 4th month following
the close of the taxable year ending on or after December 31, 1983. Nothing
in this subsection (c) shall be construed to extend the time in which the
individual must pay the tax due under Section 601(a).

(Source: P.A. 84-1400.)
 
(35 ILCS 5/506) (from Ch. 120, par. 5-506)
Sec. 506. Federal Returns.
(a) In general. Any person required to make a return for a taxable
year under this Act may, at any time that a deficiency could be assessed or
a refund claimed under this Act in respect of any item reported or properly
reportable on such return or any amendment thereof, be required to furnish
to the Department a true and correct copy of any return which may pertain
to such item and which was filed by such person under the provisions of the
Internal Revenue Code.
(b) Changes affecting federal income tax.
A person shall notify the Department if:
(Source: P.A. 97-507, eff. 8-23-11.)
 
(35 ILCS 5/506.5)
Sec. 506.5. Returns based on substitute W-2 forms. For a taxpayer who has
received wages from an employer in Illinois, loses or was not provided a W-2
form, is unable to obtain a duplicate W-2 form from the employer, and
subsequently obtains a substitute W-2 form from the Internal Revenue Service,
it shall be presumed that tax was withheld under Article 7 of this Act in an
appropriate amount based on the number of withholding exemptions used to
determine the federal income tax withholding for the taxpayer if (i) the
substitute W-2 form indicates the appropriate amount of federal taxes withheld,
(ii) the taxpayer files a copy of the substitute W-2 form with his or her
Illinois income tax return, and (iii) the taxpayer provides a mailing address
to which any correspondence or refund, if any, may be sent.

(Source: P.A. 94-1074, eff. 12-26-06.)
 
(35 ILCS 5/507) (from Ch. 120, par. 5-507)
Sec. 507.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507A) (from Ch. 120, par. 5-507A)
Sec. 507A.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507B) (from Ch. 120, par. 5-507B)
Sec. 507B.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507C) (from Ch. 120, par. 5-507C)
Sec. 507C.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507D) (from Ch. 120, par. 5-507D)
Sec. 507D.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02, and by
P.A. 92-790, eff. 8-6-02.)
 
(35 ILCS 5/507E) (from Ch. 120, par. 5-507E)
Sec. 507E.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507F) (from Ch. 120, par. 5-507F)
Sec. 507F.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507G) (from Ch. 120, par. 5-507G)
Sec. 507G.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507H) (from Ch. 120, par. 5-507H)
Sec. 507H.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507I) (from Ch. 120, par. 5-507I)
Sec. 507I.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507J)
Sec. 507J.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507K)
Sec. 507K.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507L)
Sec. 507L. Penny Severns Breast, Cervical, and Ovarian Cancer Research Fund
checkoff. Beginning
with taxable years ending on December 31, 1999, the Department
shall print on
its standard individual income tax form a provision indicating that if the
taxpayer wishes to contribute to the Penny Severns Breast, Cervical, and Ovarian
Cancer Research Fund
as authorized by this amendatory Act of the 91st General Assembly, he or she may do so by stating
the amount of the contribution (not less than $1) on the return and that the
contribution will reduce the taxpayer's refund or increase the amount of the
payment to accompany the return. Failure to remit any amount of increased
payment shall reduce the contribution accordingly. This Section shall not
apply to an amended return.

(Source: P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507LLL)
Sec. 507LLL. The 100 Club of Illinois Fund checkoff. For taxable years ending on or after December 31, 2022, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the 100 Club of Illinois Fund, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 102-1060, eff. 6-10-22.)
 
(35 ILCS 5/507M)
Sec. 507M.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507N)
Sec. 507N.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507O)
Sec. 507O.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507P)
Sec. 507P.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507Q)
Sec. 507Q.
(Repealed).

(Source: P.A. 89-324, eff. 8-13-95. Repealed by P.A. 91-833, eff. 1-1-01;
91-836, eff. 1-1-01.)
 
(35 ILCS 5/507R)
Sec. 507R.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507S)
Sec. 507S.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507T)
Sec. 507T.
(Repealed).

(Source: P.A. 92-84, eff. 7-1-02. Repealed internally, eff. 7-1-02.)
 
(35 ILCS 5/507U)
Sec. 507U.
Prostate Cancer Research Fund checkoff.
The
Department shall print on its standard individual income tax form a provision
indicating that if the taxpayer wishes to contribute to the
Prostate Cancer Research
Fund, as authorized by this amendatory Act of the 91st General Assembly, he or
she may do so by stating the amount of the contribution (not less than $1) on
the return and that the contribution will reduce the taxpayer's refund or
increase the amount of payment to accompany the return. Failure to remit any
amount of increased payment shall reduce the contribution accordingly. This
Section shall not apply to any amended return.

(Source: P.A. 91-104, eff. 7-13-99.)
 
(35 ILCS 5/507V)
Sec. 507V. (Repealed).


(Source: P.A. 92-651, eff. 7-11-02. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507W)
Sec. 507W. (Repealed).


(Source: P.A. 92-651, eff. 7-11-02. Repealed by P.A. 99-576, eff. 7-15-16.)
 
(35 ILCS 5/507X)
Sec. 507X. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507Y)
Sec. 507Y. The Illinois Military Family Relief checkoff.
Beginning with taxable years ending on or after December 31, 2003, the
Department shall print on its standard individual income tax form a provision
indicating that if the taxpayer wishes to contribute to the Illinois Military
Family Relief Fund, as authorized by this amendatory Act of the 92nd General
Assembly, he or she may do so by stating the amount of the contribution (not
less than $1) on the return and that the contribution will reduce the
taxpayer's refund or increase the amount of payment to accompany the return.
Failure to remit any amount of increased payment shall reduce the contribution
accordingly. This Section shall not apply to any amended return.

(Source: P.A. 95-331, eff. 8-21-07.)
 
(35 ILCS 5/507Z)
Sec. 507Z. (Repealed).


(Source: P.A. 93-131, eff. 7-10-03. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507AA)
Sec. 507AA. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 102-278, eff. 8-6-21.)
 
(35 ILCS 5/507BB)
Sec. 507BB. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 102-278, eff. 8-6-21.)
 
(35 ILCS 5/507CC)
Sec. 507CC. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)
 
(35 ILCS 5/507KKK)
Sec. 507KKK. (Reserved).


(Source: None; this Section number is reserved.)
 
(35 ILCS 5/507DD)
Sec. 507DD. The Illinois Veterans' Homes Fund checkoff. For taxable years ending on or after December 31, 2004, the Department
shall print on its standard individual income tax form a provision indicating
that if the taxpayer wishes to contribute to the Illinois Veterans' Homes Fund, as authorized by this amendatory Act of the 93rd General Assembly, he or she may do so by
stating the amount of the contribution (not less than $1) on the return and
that the contribution will reduce the taxpayer's refund or increase the amount
of payment to accompany the return. Failure to remit any amount of increased
payment shall reduce the contribution accordingly. This Section shall not
apply to any amended return.

(Source: P.A. 93-776, eff. 7-21-04.)
 
(35 ILCS 5/507EE)
Sec. 507EE. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507FF)
Sec. 507FF. Epilepsy Treatment and Education Grants-in-Aid Fund checkoff. The Department
must print on its standard individual income tax form a provision indicating
that if the taxpayer wishes to contribute to the Epilepsy Treatment and Education
Grants-in-Aid Fund, as authorized by Public Act 94-73, he or she may do
so by stating the amount of the contribution (not less than $1) on the return
and that the contribution will reduce the taxpayer's refund or increase the
amount of payment to accompany the return. Failure to remit any amount of
increased payment reduces the contribution accordingly. This Section
does not apply to any amended return.

(Source: P.A. 94-73, eff. 6-23-05; 95-331, eff. 8-21-07.)
 
(35 ILCS 5/507GG)
Sec. 507GG. Diabetes Research Checkoff Fund checkoff. For
taxable years ending on or after December 31, 2005, the
Department must print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Diabetes Research Checkoff Fund, as authorized
by Public Act 94-107, he or she
may do so by stating the amount of the contribution (not less
than $1) on the return and that the contribution will reduce the taxpayer's refund or increase the amount of payment to
accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 100-201, eff. 8-18-17.)
 
(35 ILCS 5/507HH)
Sec. 507HH. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)
 
(35 ILCS 5/507II)
Sec. 507II. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)
 
(35 ILCS 5/507JJ)
Sec. 507JJ. The Autism Research Checkoff Fund checkoff. For
taxable years ending on or after December 31, 2005, the
Department must print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Autism Research Checkoff Fund, as authorized
by Public Act 94-442, he or she
may do so by stating the amount of the contribution (not less
than $1) on the return and that the contribution will reduce the taxpayer's refund or increase the amount of payment to
accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 98-463, eff. 8-16-13.)
 
(35 ILCS 5/507KK)
Sec. 507KK. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)
 
(35 ILCS 5/507LL)
Sec. 507LL. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 101-275, eff. 8-9-19.)
 
(35 ILCS 5/507MM)
Sec. 507MM. (Repealed).


(Source: P.A. 94-773, eff. 5-18-06. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507NN)
Sec. 507NN. (Repealed).


(Source: P.A. 95-331, eff. 8-21-07. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507OO)
Sec. 507OO. (Renumbered).



(Source: Renumbered by P.A. 95-876, eff. 8-21-08.)
 
(35 ILCS 5/507PP)
Sec. 507PP. (Repealed).


(Source: P.A. 96-328, eff. 8-11-09. Repealed by P.A. 101-275, eff. 8-9-19.)
 
(35 ILCS 5/507QQ)
Sec. 507QQ. The autoimmune disease research checkoff. For taxable years ending on or after December 31, 2007, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Autoimmune Disease Research Fund, as authorized by this amendatory Act of the 95th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 95-435, eff. 8-27-07; 95-876, eff. 8-21-08.)
 
(35 ILCS 5/507RR)
Sec. 507RR. (Repealed).


(Source: P.A. 96-328, eff. 8-11-09. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507SS)
Sec. 507SS. The hunger relief checkoff. For taxable years ending on or after December 31, 2009, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Hunger Relief Fund, as authorized by Public Act 96-604, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 96-604, eff. 8-24-09; 96-1000, eff. 7-2-10.)
 
(35 ILCS 5/507TT)
Sec. 507TT. (Repealed).


(Source: P.A. 96-1000, eff. 7-2-10. Repealed by P.A. 102-278, eff. 8-6-21.)
 
(35 ILCS 5/507UU)
Sec. 507UU. (Repealed).


(Source: P.A. 96-1424, eff. 8-3-10. Repealed by P.A. 99-576, eff. 7-15-16.)
 
(35 ILCS 5/507VV)
Sec. 507VV. (Repealed).


(Source: P.A. 96-1424, eff. 8-3-10. Repealed by P.A. 99-576, eff. 7-15-16.)
 
(35 ILCS 5/507WW)
Sec. 507WW. (Repealed).


(Source: P.A. 96-1424, eff. 8-3-10. Repealed by P.A. 99-933, eff. 1-27-17.)
 
(35 ILCS 5/507XX)
Sec. 507XX. (Repealed).


(Source: P.A. 99-143, eff. 7-27-15. Repealed by P.A. 100-621, eff. 7-20-18.)
 
(35 ILCS 5/507YY)
Sec. 507YY. Crime Stoppers checkoff. For taxable years ending on or after December 31, 2011, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Illinois State Crime Stoppers Association Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 97-478, eff. 8-22-11.)
 
(35 ILCS 5/507ZZ)
Sec. 507ZZ. After-School Rescue Fund checkoff. For taxable
years ending on or after December 31, 2011, the Department must
print on its standard individual income tax form a provision
(i) indicating that if the taxpayer wishes to contribute to the
After-School Rescue Fund, as authorized by this amendatory Act of
the 97th General Assembly, he or she may do so by stating the
amount of the contribution (not less than $1) on the return and
(ii) stating that the contribution will reduce the taxpayer's refund or
increase the amount of payment to accompany the return. Failure
to remit any amount of increased payment shall reduce the
contribution accordingly. This Section does not apply to any
amended return.

(Source: P.A. 97-478, eff. 8-22-11.)
 
(35 ILCS 5/507AAA)
Sec. 507AAA. The Childhood Cancer Research Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Childhood Cancer Research Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 97-1117, eff. 8-27-12.)
 
(35 ILCS 5/507BBB)
Sec. 507BBB. The Children's Wellness Charities Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Children's Wellness Charities Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 97-1117, eff. 8-27-12.)
 
(35 ILCS 5/507CCC)
Sec. 507CCC. The Housing for Families Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Housing for Families Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 97-1117, eff. 8-27-12.)
 
(35 ILCS 5/507DDD)
Sec. 507DDD. Special Olympics Illinois and Special Children's Checkoff. For taxable years beginning on or after January 1, 2015, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Special Olympics Illinois and Special Children's Charities Fund as authorized by Public Act 99-423, he or she may do so by stating the amount of the contribution (not less than $1) on the return and that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section shall not apply to an amended return.

(Source: P.A. 102-278, eff. 8-6-21.)
 
(35 ILCS 5/507EEE)
Sec. 507EEE. (Repealed).

(Source: P.A. 99-423, eff. 8-20-15. Repealed internally, eff. 12-31-17.)
 
(35 ILCS 5/507FFF)
Sec. 507FFF. Autism Care Fund checkoff. For taxable
years ending on or after December 31, 2015, the Department must
print on its standard individual income tax form a provision
(i) indicating that if the taxpayer wishes to contribute to the
Autism Care Fund, a special fund created in the State treasury, for the purpose of donating to the Autism Society of Illinois, as authorized by this amendatory Act of
the 99th General Assembly, he or she may do so by stating the
amount of the contribution (not less than $1) on the return and
(ii) stating that the contribution will reduce the taxpayer's refund or
increase the amount of payment to accompany the return. Failure
to remit any amount of increased payment shall reduce the
contribution accordingly. Notwithstanding any other provision of law, moneys deposited into the Autism Care Fund from contributions under this Section shall be used by the Department of Human Services to make grants to the Autism Society of Illinois. This Section does not apply to any
amended return.

(Source: P.A. 99-423, eff. 8-20-15.)
 
(35 ILCS 5/507GGG)
Sec. 507GGG. Thriving Youth checkoff. For taxable years ending on or after December 31, 2017, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Thriving Youth Income Tax Checkoff Fund, as authorized by this amendatory Act of the 100th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 100-329, eff. 8-24-17.)
 
(35 ILCS 5/507HHH)
Sec. 507HHH. Illinois Police Memorial checkoff.
(a) For taxable years ending on or after December 31, 2017, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Criminal Justice Information Projects Fund, as authorized by this amendatory Act of the 100th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.
(b) Moneys deposited into the Criminal Justice Information Projects Fund under this Section shall be distributed equally, as soon as practical but at least on a monthly basis, to the Chicago Police Memorial Foundation Fund, the Police Memorial Committee Fund, and the Illinois State Police Memorial Park Fund. Moneys transferred to the funds shall be used, subject to appropriation, to fund grants for building and maintaining memorials and parks; holding annual memorial commemorations; giving scholarships to children of officers killed or catastrophically injured in the line of duty, or those interested in pursuing a career in law enforcement; and providing financial assistance to police officers and their families when a police officer is killed or injured in the line of duty.

(Source: P.A. 100-329, eff. 8-24-17.)
 
(35 ILCS 5/507III)
Sec. 507III. Hunger Relief Fund checkoff. For taxable years ending on or after December 31, 2018, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Hunger Relief Fund, as authorized by this amendatory Act of the 100th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 100-1014, eff. 1-1-19.)
 
(35 ILCS 5/507JJJ)
Sec. 507JJJ. The Ronald McDonald House Charities Fund checkoff. For taxable years ending on or after December 31, 2021, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Ronald McDonald House Charities Fund, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.

(Source: P.A. 102-73, eff. 7-9-21.)
 
(35 ILCS 5/508) (from Ch. 120, par. 5-508)
Sec. 508.

The Department shall determine on October 1 of each year
the total amount contributed
to the Child Abuse Prevention Fund pursuant to this Act and shall notify
the State Comptroller and the State Treasurer of such amount to be transferred
to the Child Abuse Prevention Fund, and upon receipt of such notification
the State Treasurer and Comptroller shall transfer such amount.

(Source: P.A. 85-731.)
 
(35 ILCS 5/509) (from Ch. 120, par. 5-509)
Sec. 509. Tax checkoff explanations.
(a) All individual income tax return forms
shall contain appropriate explanations and spaces to enable the taxpayers to
designate contributions to the funds to which contributions may be made under this Article 5.
(b) Each form shall contain a statement that the contributions will reduce the
taxpayer's refund or increase the amount of payment to accompany the return.
Failure to remit any amount of increased payment shall reduce the contribution
accordingly.
(c) If, on October 1 of any year, the total contributions to any one of the
funds made under this Article 5 do not equal $100,000 or more, the explanations
and spaces for designating contributions to the fund shall be removed from the
individual income tax return forms for the following and all subsequent years
and all subsequent contributions to the fund shall be refunded to the taxpayer. This contribution requirement does not apply to the Diabetes Research Checkoff Fund checkoff contained in Section 507GG of this Act.
(d) Notwithstanding any other provision of law, the Department shall include the Hunger Relief Fund checkoff established under Section 507SS on the individual income tax form for the taxable year beginning on January 1, 2012. If, on October 1, 2013, or on October 1 of any subsequent year, the total contributions to the Hunger Relief Fund checkoff do not equal $100,000 or more, the explanations
and spaces for designating contributions to the fund shall be removed from the
individual income tax return forms for the following and all subsequent years
and all subsequent contributions to the fund shall be refunded to the taxpayer.
(Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)
 
(35 ILCS 5/509.1)
Sec. 509.1. Removal of excess tax-checkoff funds. Notwithstanding any provisions of this Act to the contrary, beginning on the effective date of this amendatory Act of the 95th General Assembly, there may not be more than 15 tax-checkoff funds contained on the individual tax return form at any one time. Each year, the Department shall determine whether the sum of (i) the number of new tax-checkoff funds created by the General Assembly during that year plus (ii) the number of tax-checkoff funds that collected at least $100,000 during the previous year exceeds 15. If so, then the Department shall remove a number of tax-checkoff funds that were on the return during the previous year that is equal to the sum of items (i) and (ii) minus 15, starting with the tax-checkoff fund that received the least amount of contributions and working upward until a sufficient number of funds have been removed. The Hunger Relief Fund checkoff established under Section 507SS shall be included among the 15 tax-checkoff funds as provided in subsection (d) of Section 509 of this Act.
For taxable years ending on or after December 31, 2012, the Diabetes Research Checkoff Fund checkoff contained in Section 507GG of this Act shall be included on the individual tax return form notwithstanding the provisions of this Section. The Diabetes Research Checkoff Fund checkoff shall not be included when calculating the 15 tax-checkoff fund limitation set forth in this Section.
(Source: P.A. 97-1117, eff. 8-27-12.)
 
(35 ILCS 5/510) (from Ch. 120, par. 5-510)
Sec. 510. Determination of amounts contributed. The Department shall
determine the total amount contributed to each of the funds under this Article 5

and shall notify the State Comptroller and the State Treasurer of the amounts
to be transferred from the General Revenue Fund to each fund, and upon receipt
of such notification the State Treasurer and Comptroller shall transfer the
amounts.

(Source: P.A. 95-331, eff. 8-21-07; 95-434, eff. 8-27-07; 95-435, eff. 8-27-07; 95-940, eff. 8-29-08; 96-328, eff. 8-11-09.)
 
(35 ILCS 5/511) (from Ch. 120, par. 5-511)
Sec. 511.

Unless the Department is contesting an individual income tax refund due
to any taxpayer, the Department shall provide the Comptroller with
authorization for such refund to the taxpayer within 120
days of the date on which the return is received by the Department, as long
as there are available funds from which to pay such refunds.

(Source: P.A. 84-1079.)
 
(35 ILCS 5/512) (from Ch. 120, par. 5-512)
Sec. 512.

(a) All individual income tax return forms for tax years
ending December 31, 1986 through December 30, 1995 shall contain an appropriate
space in which the taxpayer must indicate either (i) the name and number of the
high school district in which they reside on the date such return is filed, or
(ii) the name and number of the unit school district in which they reside on
the date such return is filed. Failure of the taxpayer to insert such
information shall not invalidate the return.
(b) For all tax years ending December 31, 1995 and thereafter, the
Department shall provide the State Board of Education with information on
individual income tax receipts by school district from the data collected by
the Geographic Information System maintained by the Department.

(Source: P.A. 89-21, eff. 7-1-95.)
 
(35 ILCS 5/513)
Sec. 513. Health benefits; easy enrollment program.
(a) For tax years ending on or after December 31, 2022, the Department shall print on each standard individual income tax return a single provision that (i) allows the taxpayer to request information about the taxpayer's eligibility for health insurance benefits and (ii) authorizes the Department to share the taxpayer's income information with the State health benefits exchange for that purpose if a State health benefits exchange is operational. The Department shall indicate on the return that, by marking the provision under this subsection (a), the taxpayer is authorizing the Department to provide health insurance eligibility information to the taxpayer and to share the taxpayer's income information with the State health benefits exchange.
(b) By June 1 and October 1 of each year, the Department of Healthcare and Family Services and the Department of Insurance shall provide the Department with a form letter describing health insurance enrollment options for taxpayers. This subsection (b) shall not apply in any calendar year if, as of January 1 of that calendar year, the State health benefits exchange is operational.
(c) By July 1 and November 1 of each year, the Department shall send, by e-mail or first class mail, the most recent form letter prepared under subsection (b) to the taxpayers who have indicated on their most recent individual income tax return that they would like to request information about their eligibility for health insurance benefits. This subsection (c) shall not apply in any calendar year if, as of January 1 of that calendar year, the State health benefits exchange is operational.
(d) Any marketplace enrollment platform for a State health benefits exchange that becomes operational on or after the effective date of this amendatory Act of the 102nd General Assembly must interface with the Department's tax system. As soon as the State health benefits exchange is operational, the Director shall make individual income tax information available to the State health benefits exchange if the disclosure is authorized by the taxpayer on the individual income tax return that contains that information. The Department is not required to provide income tax information to the State health benefits exchange under this subsection (d) for a tax year that begins more than 2 years prior to the date the State health benefits exchange is operational. The State health benefits exchange shall use the information provided by the Department to assess the individual taxpayer's potential eligibility for health insurance premium tax credits and Medicaid. The State health benefits exchange shall inform the taxpayer of the results of its eligibility assessment.
(e) As used in this Section, "State health benefits exchange" means a State health benefits exchange established by the State of Illinois in accordance with Section 1311 of the federal Patient Protection and Affordable Care Act.

(Source: P.A. 102-799, eff. 5-13-22.)
 
(35 ILCS 5/516) (from Ch. 120, par. 5-516)
Sec. 516.

The Department shall print on its standard individual income
tax form a provision indicating that if the taxpayer wishes to contribute
to the Assistance to the Homeless Fund created by this amendatory Act of
1989, he or she may do so by stating the amount of such contribution (not
less than $1) on such return and that such contributions will reduce the
taxpayer's refund or increase the amount of payment to accompany the
return. Failure to remit any amount of increased payment shall reduce the
contribution accordingly. This Section shall not apply to an amended return.

(Source: P.A. 86-960.)

Structure Illinois Compiled Statutes