il-1040-schedule-il-e-eic.pdf
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- Solicitation number
- 27-492DOR-ACCOU-B-52155
- Issued by
- St. Clair County, Illinois
About this file
This is a 2025 tax form document issued by the Illinois Department of Revenue for use with individual tax returns. The Schedule IL-E/EITC form (Illinois Exemption and Earned Income Tax Credit) is an attachment to Form IL-1040 designed to assist taxpayers in claiming dependent exemptions and the Illinois Earned Income Tax Credit (EITC). The form is completed by taxpayers claiming dependents under Step 2, those seeking the Illinois EITC under Steps 3 and 4, and those qualifying for the Illinois Child Tax Credit under Step 5. Taxpayers who did not qualify for the federal EITC but meet federal income guidelines may qualify for the Illinois EITC, including those filing with an Individual Taxpayer Identification Number (ITIN). The form includes detailed instructions for calculating dependent exemption allowances at $2,850 per dependent, establishing qualifying child information, and determining EITC eligibility through income thresholds and federal EIC table lookups. Additionally, the form provides an Illinois Expanded EITC Worksheet for taxpayers with specific circumstances, such as those with ITIN holders or age-related federal EITC disqualifications.
The form addresses multiple eligibility pathways and calculation methods for tax credits and exemptions available under Illinois income tax law. Taxpayers must provide comprehensive information including dependent relationships, dates of birth, full-time student status, disability status, and months of residency. The Illinois Child Tax Credit equals 40 percent of the claimed Illinois EITC for dependents under age 12, potentially allowing total credit amounts exceeding tax liability. The form explicitly warns that fraudulent EITC claims may result in disqualification for up to ten years and penalties. Supporting documentation requirements include copies of pages 1 and 2 of federal Form 1040 or 1040-SR. The form is authorized under the Illinois Income Tax Act, with disclosure requirements mandated; failure to provide requested information may result in penalties. This form document directly correlates with the related FY27-32 IL-1040 Data Entry Services procurement opportunity, which seeks vendor services for processing and entering individual tax return data.
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Illinois Department of Revenue 2025 Schedule IL-E/EITC Illinois Exemption and Earned Income Tax Credit Attach to your Form IL-1040. Check if attaching to Amended Form IL-1040-X. IL Attachment No. 30
Read this information first Complete this schedule only if you are claiming
| • | dependents (Step 2) or |
| • | the Illinois Earned Income Tax Credit (EITC) (Step 3 and 4) and |
Child Tax credit (Step 5).
If you qualifiy for the Illinois EITC and have at least one child that is your dependent and under the age of 12 years old, you qualify for the Illinois Child Tax Credit.
Taxpayers who did not qualify for the federal EITC or qualified for a smaller amount, but did meet federal income guidelines, qualify for the Illinois EITC if the taxpayer is filing
• with an Individual Taxpayer Identification Number (ITIN), or
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty.
IL-1040 Schedule IL-E/EITC Page 1 of 4 (R-12/25) Printed by authority of the state of Illinois. Electronic only, one copy.
Step 1: Provide the following information
Your name as shown on your Form IL‑1040 Your Social Security number
Illinois Dependent Exemption Allowance Step 2: Dependent information Complete the table for each person you are claiming as a dependent. Note: If you are claiming more than ten dependents, complete and attach additional Dependent information tables.
| 1 | Multiply the total number of dependents you are claiming by $2,850. _____ X $2,850. | |
| Enter the result here and on Form IL-1040, Line 10d. | 1 .00 |
*66112251W*
Dependent’s first name
Dependent’s last name Social Security number or Individual Taxpayer
Identification number
Dependent’s relationship to you
Dependent’s date of birth
(mm/dd/yyyy)
Full time student
Person with disability
Number of months living with you
Eligible for
Earned Income Credit
Continue to Page 2 to calculate Illinois Earned Income Tax Credit
• without a qualifying child and is at least age 18 or older (including taxpayers over age 65).
The Illinois Expanded EITC Worksheet on Page 3 determines the federal EITC calculation on which the Illinois EITC amount is figured.
Note:The total amount of Illinois EITC and Child Tax Credit may exceed the amount of tax.
Attach: If claiming the Illinois EITC, you must attach a copy of pages 1 and 2 of your federal Form 1040 or 1040-SR to this schedule.
Warning: If you fraudulently claim the EITC, you may not be allowed to claim the credit for up to ten years. You also may have to pay penalties.
IL-1040 Schedule IL-E/EITC Page 2 of 4 (R-12/25)
*66112252W* Illinois Earned Income Tax Credit Complete this section only if you qualify for the Illinois EITC. Even if you did not qualify for the federal EITC, you may be able to qualify for the Illinois EITC. See instructions to find out if you qualify. Note: Only complete the table in Step 3 if you are claiming a qualifying child not included in Step 2. Attach: a copy of federal Form 1040 or 1040-SR, Pages 1 and 2.
Remember: Intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.
Step 3: Qualifying Child Information Complete the table for qualifying children that are not included in Step 2.
| 1 | Enter your wages, salaries and tips from your federal Form 1040 or 1040-SR, Line 1z. | 1 .00 | ||
| 2 | Enter your business income or (loss) from your federal Form 1040 or 1040-SR, Schedule 1, Line 3. | 2 .00 |
| 3 | If you are filing your 2025 federal return as married filing jointly but are filing your 2025 Illinois | |||
| return as married filing separately, enter your federal adjusted gross income (AGI) from your | ||||
| married filing jointly federal Form 1040 or 1040-SR, Line 11a. | 3 .00 | |||
| 3a If you entered an amount on Line 3, enter your spouse’s Social Security number from your | ||||
| married filing jointly federal return. | 3a - - | |||
| 4 | Is the statutory employee box marked on your W-2, Wage and Tax Statement, Box 13? | 4 Yes No |
Step 4: Figure your Illinois EITC Complete this Step to figure your Illinois EITC. If you qualify for the federal EITC and do not have additional children with an ITIN, skip Line 5, go to Line 6, and do not complete the Illinois Expanded EITC Worksheet.
| 5 | Check the box that applies and complete the Illinois Expanded EITC Worksheet on Pages 3 and 4. | ||||||
| a | I did not qualify for the federal EITC because I have an ITIN. | a | |||||
| b | I did not qualify for the federal EITC because I did not | meet federal age requirements. | b | ||||
| c | I did not qualify for the federal EITC and have children who did not qualify for the federal EITC | ||||||
| because they were issued an ITIN. | c | ||||||
| d | I qualified for the federal EITC but have additional children who did not qualify for the federal | ||||||
| EITC because they were issued an ITIN. | d | ||||||
| 6 | Enter the amount of federal Earned Income Tax Credit from your federal Form 1040 or 1040-SR, | ||||||
| Line 27a, or the amount from the Illinois Expanded EITC Worksheet, Line 23. | 6 .00 | ||||||
| 7 | Multiply the amount on Line 6 by 20% (0.2). | 7 .00 | |||||
| 8 | Illinois residents: Enter 1.0. | ||||||
| Nonresidents and part-year residents: Enter the decimal from Schedule NR, Line 48. | 8 | ||||||
| 9 | Multiply Line 7 by the decimal on Line 8. This is your Illinois EITC. | ||||||
| Enter this amount here and on your Form IL-1040, Line 29. | 9 .00 |
Child’s first name Child’s last name Social Security number or Individual Taxpayer
Identification number
Child’s relationship to you
Child’s date of birth
(mm/dd/yyyy)
Full time student
Person with disability
Number of months living with you
Child’s first name Child’s last name Social Security number or Individual Taxpayer
Identification number
Child’s relationship to you
Child’s date of birth
(mm/dd/yyyy)
Full time student
Person with disability
Number of months living with you
*66112253W* Illinois Child Tax Credit Step 5: Figure your Illinois Child Tax Credit - If you qualify for the Illinois EITC and have at least one child that is your dependent and under the age of 12 years old, you qualify for the Illinois Child Tax Credit. Complete this step only if you meet the requirements to claim the credit.
| 10 | Check the box if you have at least one child that is your dependent, and under the age of | |||
| 12 years old as of the last day of 2025. | 10 | |||
| 11 | Enter the amount of your Illinois Earned Income Tax Credit from Line 9. | 11 .00 | ||
| 12 | Multiply the amount on Line 11 by 40% (0.4). This is your Illinois Child Tax Credit. | |||
| Enter the total here and on Form IL-1040, Line 30. | 12 .00 |
Illinois Expanded EITC Worksheet - Complete only if you checked any of the boxes in Step 4, Line 5.
Part 1 Your Earned Income - See instructions.
| 1 | Enter the amount from federal Form 1040 or 1040-SR, Line 1z. | 1 | ||
| 2 | Enter the amount from Line 1 that is from medicaid waiver payments that you don’t | |||
| choose to include in earned income (federal Form 1040 or 1040-SR, Line 1d). | 2 | |||
| 3 | Subtract Line 2 from Line 1 and enter the result. | 3 | ||
| 4 | Enter all of your nontaxable combat pay from federal Form 1040 or 1040-SR, Line 1i, if you | |||
| elect to include it in earned income. | 4 | |||
| 5 | Add Lines 3 and 4 and enter the result. If you were not self-employed and did not have | |||
| to file federal Schedule SE, go to Line 15. Otherwise, continue to Line 6. | 5 |
Part 2 Self-Employed, Members of the Clergy, and People With Church Employee Income Filing Federal Schedule SE
| 6 | Enter the amount from federal Schedule SE, Part I, Line 3. | 6 | |||
| 7 | Enter the amount from federal Schedule SE, Part I, Line 4b and Line 5a. | 7 | |||
| 8 | Add Lines 6 and 7 and enter the result. | 8 | |||
| 9 | Enter the amount from federal Schedule SE, Part I, Line 13. | 9 | |||
| 10 | Subtract Line 9 from Line 8 and enter the result. | 10 |
Part 3 Self-Employed NOT Required to File Federal Schedule SE and Statutory Employees Filing Federal Schedule C
| 11 | Enter any net farm profit or (loss) from federal Schedule F, Line 34; and from farm | |||
| partnerships, federal Schedule K-1 (federal Form 1065), Box 14, Code A. | 11 | |||
| 12 | Enter any net profit or (loss) from federal Schedule C, Line 31; and | |||
| federal Schedule K-1 (federal Form 1065), Box 14, Code A (other than farming). | 12 | |||
| 13 | Enter the amount from federal Schedule C, Line 1, that you are filing as a statutory employee. | 13 |
Part 4 Total Earned Income
| 14 | Add Lines 10, 11, 12, and 13 and enter the total. | 14 | ||
| 15 | Add Lines 5 and 14 and enter the total. If Line 14 is blank, enter the amount from Line 5. If the total is | |||
| zero or negative, enter “0” zero. | 15 |
IL-1040 Schedule IL-E/EITC Page 3 of 4 (R-12/25)
Continue Illinois Expanded EITC Worksheet calculation on Page 4.
Part 5 Do You Qualify?
| 16 Is the amount on Line 15 less than the amount in Table 1 (below) for your filing status | |||
| and number of qualifying children? | 16 | Yes No | |
| If yes, continue to Part 6. If No, STOP; you do not qualify for the Illinois EITC. | |||
| Table 1 Federal EITC Income Limits |
Qualifying Children Claimed
Filing as Single, Head of Household, or Widowed
Filing as Married Filing Jointly
Zero $19,104 $26,214 One $50,434 $57,554 Two $57,310 $64,430
Three $61,555 $68,675
Part 6 Your Federal EITC Calculation
| 17 | Enter your total earned income from Part 4, Line 15. | 17 | |||
| 18 | Look up the amount on Line 17 in the 2025 federal Form 1040 Instructions for Line 27, EIC Table, | ||||
| to find the credit amount. Be sure you use the correct column for your filing status and the correct | |||||
| number of qualifying children. Enter the credit amount here. | 18 | ||||
| 19 | Enter the amount from federal Form 1040 or 1040-SR, Line 11a (AGI). | 19 | |||
| 20 | Are the amounts on Lines 17 and 19 the same? | 20 | Yes No | ||
| If Yes, skip Lines 21 and 22, and enter the amount from Line 18 on Line 23. If No, go to Line 21. | |||||
| 21 If you have: |
| • | No qualifying children, is the amount on Line 19 less than $10,620 ($17,730 if married filing jointly)? |
| • | 1 or more qualifying children, is the amount on Line 19 less than $23,350 ($30,470 if married filing |
jointly)? 21 Yes No 22 If Line 21 is Yes, leave Line 22 blank and enter the amount from Line 18 on Line 23. If Line 21 is
| No, look up the amount on Line 19 in the 2025 federal Form 1040 Instructions for Line 27, EIC Table, | ||||
| to find the credit amount. Be sure you use the correct column for your filing status and the correct | ||||
| number of qualifying children. Enter the credit amount here. | 22 | |||
| 23 If you have an amount on Line 22, compare the amounts on | Lines 18 and 22, and enter the smaller | |||
| amount. This is your federal EITC calculation. Enter this amount on Page 2, Step 4, Line 6. | 23 |
Illinois Expanded EITC Worksheet - continued.
IL-1040 Schedule IL-E/EITC Page 4 of 4 (R-12/25)
*66112254W*
| Check if attaching to Amended Form IL1040X: Off |
| Your name as shown on your Form IL1040: |
| Your SSN3: |
| Your SSN2: |
| Your SSN4: |
| Dependents first nameRow1: |
| Dependents last nameRow1: |
| Social Security number or Individual Taxpayer Identification numberRow1: |
| Dependents relationship to youRow1: |
| Dependents date of birth mmddyyyyRow1: |
| full_time_1: Off |
| disability_1: Off |
| Number of months living with you: |
| earned_c_1: Off |
| Dependents first nameRow2: |
| Dependents last nameRow2: |
| Social Security number or Individual Taxpayer Identification numberRow2: |
| Dependents relationship to youRow2: |
| Dependents date of birth mmddyyyyRow2: |
| full_time_2: Off |
| disability_2: Off |
| Number of months living with you_2: |
| earned_c_2: Off |
| Dependents first nameRow3: |
| Dependents last nameRow3: |
| Social Security number or Individual Taxpayer Identification numberRow3: |
| Dependents relationship to youRow3: |
| Dependents date of birth mmddyyyyRow3: |
| full_time_3: Off |
| disability_3: Off |
| Number of months living with you_3: |
| earned_c_3: Off |
| Dependents first nameRow4: |
| Dependents last nameRow4: |
| Social Security number or Individual Taxpayer Identification numberRow4: |
| Dependents relationship to youRow4: |
| Dependents date of birth mmddyyyyRow4: |
| full_time_4: Off |
| disability_4: Off |
| Number of months living with you_4: |
| earned_c_4: Off |
| Dependents first nameRow5: |
| Dependents last nameRow5: |
| Social Security number or Individual Taxpayer Identification numberRow5: |
| Dependents relationship to youRow5: |
| Dependents date of birth mmddyyyyRow5: |
| full_time_5: Off |
| disability_5: Off |
| Number of months living with you_5: |
| earned_c_5: Off |
| Dependents first nameRow6: |
| Dependents last nameRow6: |
| Social Security number or Individual Taxpayer Identification numberRow6: |
| Dependents relationship to youRow6: |
| Dependents date of birth mmddyyyyRow6: |
| full_time_6: Off |
| disability_6: Off |
| Number of months living with you_6: |
| earned_c_6: Off |
| Dependents first nameRow7: |
| Dependents last nameRow7: |
| Social Security number or Individual Taxpayer Identification numberRow7: |
| Dependents relationship to youRow7: |
| Dependents date of birth mmddyyyyRow7: |
| full_time_7: Off |
| disability_7: Off |
| Number of months living with you_7: |
| earned_c_7: Off |
| Dependents first nameRow8: |
| Dependents last nameRow8: |
| Social Security number or Individual Taxpayer Identification numberRow8: |
| Dependents relationship to youRow8: |
| Dependents date of birth mmddyyyyRow8: |
| full_time_8: Off |
| disability_8: Off |
| Number of months living with you_8: |
| earned_c_8: Off |
| Dependents first nameRow9: |
| Dependents last nameRow9: |
| Social Security number or Individual Taxpayer Identification numberRow9: |
| Dependents relationship to youRow9: |
| Dependents date of birth mmddyyyyRow9: |
| full_time_9: Off |
| disability_9: Off |
| Number of months living with you_9: |
| earned_c_9: Off |
| Dependents first nameRow10: |
| Dependents last nameRow10: |
| Social Security number or Individual Taxpayer Identification numberRow10: |
| Dependents relationship to youRow10: |
| Dependents date of birth mmddyyyyRow10: |
| full_time_10: Off |
| disability_10: Off |
| Number of months living with you_10: |
| earned_c_10: Off |
| X 2850: |
| Mutiplied total number of dependents: |
| Childs first nameRow1: |
| Childs last nameRow1: |
| Social Security number or Individual Taxpayer Identification numberRow1_2: |
| Childs relationship to youRow1: |
| Childs date of birth mmddyyyyRow1: |
| full_time_12: Off |
| disability_11: Off |
| Number of months living with you_11: |
| Childs first nameRow2: |
| Childs last nameRow2: |
| Social Security number or Individual Taxpayer Identification numberRow2_2: |
| Childs relationship to youRow2: |
| Childs date of birth mmddyyyyRow2: |
| full_time_13: Off |
| disability_12: Off |
| Number of months living with you_12: |
| Childs first nameRow3: |
| Childs last nameRow3: |
| Social Security number or Individual Taxpayer Identification numberRow3_2: |
| Childs relationship to youRow3: |
| Childs date of birth mmddyyyyRow3: |
| full_time_14: Off |
| disability_13: Off |
| Number of months living with you_13: |
| Wages - Salaries - Tips: |
| Business income/loss: |
| Filing - married filing jointly: |
| Spouse' s SSN3-2: |
| Spouse's SSN2-2: |
| Spouse's SSN4-2: |
| Statutory employee box marked: Off |
| Didn't qualify for federal EITC - Reason 1: Off |
| Didn't qualify for federal EITC - Reason 2: Off |
| Didn't qualify for federal EITC - Reason 3: Off |
| Didn't qualify for federal EITC - Reason 4: Off |
| Federal Earned Income Credit amount: |
| Multiply L6: |
| Residents / Non-Residents rate - 1: |
| Residents / Non-Residents rate - 2: |
| Multiply L7 - L8: |
| One child is your dependent: Off |
| Illinois Income Tax Credit: |
| Mulitiply L11: |
| Federal Form 1040/1040-SR: |
| Medicaid waiver payments: |
| Subtract Line 2 from Line 1: |
| Nontaxable combat pay: |
| Add Lines 3 and 4: |
| Federal Schedule SE, Part I, Line 3: |
| Federal Schedule SE, Part I, Line 4b and Line 5a: |
| Add Lines 6 and 7: |
| Federal Schedule SE, Part I, Line 13: |
| Subtract Line 9 from Line 8: |
| Net farm profit/loss - Schedule F: |
| Net farm profit/loss - Schedule C: |
| Federal Schedule C, Line 1 amount: |
| Add Lines 10, 11, 12, and 13: |
| Add Lines 5 and 14: |
| Is the amount on Line 15 less than the amount in Table 1 (below) for your filing statu(1): |
| p3: Off |
| Enter your total earned income from Part 4, Line 15: |
| Look up the amount on Line 17 in the 2025 federal Form 1040 Instructions for Line 27, EIC Table: |
| Are the amounts on Lines 17 and 19 the same?: Off |
| qualifying_children: Off |
| If Line 21 is Yes, leave Line 22 blank and enter the amount from Line 18 on Line 23: |
| If Line 21 is: |
| This is your federal EITC calculation: |
| Enter this amount on Page 2, Step 4, Line: |
| Enter the amount from federal Form 1040 or 1040-SR, Line 11a (AGI): |
| Reset: |
| Print: |
File details come from the government source that posted it. Updated .