The Department of Revenue will waive penalties and interest for taxpayers who cannot file or pay on time as a result of Super Storm Sandy.
Taxpayers should file or pay as soon as possible. When they do so they should write “Super Storm Sandy 2012” in red on the outside of their envelope and on the top of the tax return. Taxpayers should include with the return a brief written explanation of why they could not file timely.
Electronic filers, who do not mail tax documents, should notify the department by email at REV.SuperStormSandy@illinois.gov. The email should include the taxpayer’s name, account identification number, period that is affected, and a brief explanation of why they will be late, along with an estimate of when they believe they can file or pay.