Table of Contents
Frequently Asked Questions
Who must file an Illinois tax return? 2 - 3
Who is an Illinois resident? 3
What is Illinois income? 3
How may I file? 3
When should I file? 3
Will I owe penalties and interest? 3 - 4
What if I cannot pay? 4
When should I file an amended return? 4
What if I have household employees? 4
What if I change my address? 4
How do I file a decedent’s return? 5
What is my filing status? 5
How do I direct deposit my refund into my checking or
savings account? 15
What are my payment options? 15
Schedule 4255 Recapture Worksheet 9
Homeowner’s Property Tax Credit (PT) Worksheet 10
K-12 Education Expense Credit (ED) Worksheet 11
Earned Income Credit (EIC) Worksheet 12
Information and assistance 19 - 20
Illinois Department of Revenue
2005 Form IL-1040 Instructions
Attention Former TeleFilers!
The joint TeleFile program has been discontinued because
of federal changes. We encourage you to use our free
WebFile program or one of our other electronic methods to
file your return. Taxpayers who file electronically get their
refunds faster and make fewer errors. For more information,
visit tax.illinois.gov or see your tax professional.
College Savings Plan Contributions
Your subtraction for total contributions made to the “Bright
Start” College Savings Pool and the “College Illinois” Illinois
Prepaid Tuition Trust Fund college savings plans cannot
exceed $10,000 ($20,000 if married filing jointly).
Previously, the subtraction for contributions made to the
“Bright Start” College Savings Pool was not limited and
“College Illinois” contributions could not be deducted.
We created the following new publications to clarify certain
Publication 119, K-12 Education Expense Credit General
Rules and Requirements for Home Schools, gives
taxpayers who home school their child(ren) detailed
information about the education expense credit.
Publication 120, Retirement Income, gives retirees
detailed information about what retirement income they
may subtract on Form IL-1040, Line 5.
See the back page for instructions on how to obtain these
In addition to those available last year, you may contribute
to several new funds on your 2005 return. See the
instructions for Line 28 for a description of each fund.