What's New for Illinois Income Tax

              For information or forms
Visit our website at:
tax.illinois.gov
Call us at:
1 800 732-8866 or
217 782-3336
Call our TDD
(telecommunications device
for the deaf) at:
1 800 544-5304
This bulletin is written to inform you
of recent changes; it does not replace
statutes, rules and regulations, or
court decisions.
This bulletin summarizes the 2011 Illinois Income Tax changes for
business, individual, and withholding income tax forms and schedules.
Individual Income Tax
What changes have been made to the 2011 Form
IL-1040, Illinois Individual Income Tax Return?
For tax years ending on or after December 31, 2011, if you are in a same-sex
civil union, you must fi le a paper Form IL-1040 with your civil union
partner using either the “married fi ling jointly” or “married fi ling separately”
fi ling status. You may not fi le “single or head of household.”
Since same-sex civil union partners are not allowed to fi le “married”
returns for federal purposes,
if you and your partner choose to fi le a joint Illinois return, you must
complete a federal “as-if-married-fi ling-jointly” return, for Illinois
purposes only.
if you and your partner choose to fi le separate Illinois returns, you must
complete federal “as-if-married-fi ling-separately” returns, for Illinois
purposes only.
You must also mark the “same-sex civil union” status box on Form IL-1040,
Step 1, Line D, and attach your federal “as-if-married” return to your Illinois
return.
If you choose to fi le a joint Illinois return, you and your partner will both be
liable for the joint tax liability, and each partner’s share of any joint refund
may be applied against unpaid liabilities of the other partner.
If you are an Illinois resident, and your partner is not, and you choose to
fi le a joint Illinois return, you must treat both yourself and your partner as
residents.
If you withheld Illinois Income Tax from a household employee, you may
use Form IL-1040 to report and pay the tax withheld. See the instructions
for Line 22 and Publication 121, Illinois Income Tax Withholding for
Household Employees, for details. Form UI-WIT, Combined Return for
Household Employees, can no longer be used.
What’s New for Illinois Income Tax
Brian Hamer, Director
Illinois Department of Revenue
informational
FY 2012-05
January 2012
Bulletin