Illinois Department of Revenue

Tax Rate and Penalties for Individuals

Tax Year Ending Rate
2011 through 2013 5.00%
1990 through 2010 3.00%
1989 2.75%
1985 through 1988 2.50%
1984 2.75%
1983 3.00%
1969 through 1982 2.50%


You will owe
  • a late-filing penalty if you do not file a return that we can process by the extended due date.
  • a late-payment penalty for tax not paid by the original due date of the return.
  • a late-payment penalty for underpayment of estimated tax if you were required to make estimated tax payments and failed to pay the required amount by the payment due dates.
  • a bad check penalty if your remittance is not honored by your financial institution.
  • a cost of collection fee if you do not pay the amount you owe within 30 days of the date printed on any IDOR-2-BILL, Final Notice of Tax Due for Form IL-1040, Individual Income Tax Return, you receive.
  • a frivolous return penalty if you file a return that does not contain information necessary to figure the correct tax or shows a substantially incorrect tax, because you are taking a frivolous position or are trying to delay or interfere with collection of the tax.

We will bill you for penalties. For more information about penalties, see Publication 103, Penalties and Interest for Illinois Taxes.

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