If you qualified for a federal Earned Income Credit, you may also qualify for the Illinois EIC. Complete the “Earned Income Credit (EIC) Worksheet," located on the Schedule ICR to determine the amount of credit to write on Line 28 of your Illinois return. If you did not qualify for a federal Earned Income Credit, you will not be allowed this credit on your Illinois return.
Nonresidents and part-year residents: You must apportion your credit between the amount of your income taxed by Illinois and the amount of your income not taxed by Illinois when completing the EIC Worksheet.
For more information, please refer to the instructions for Schedule ICR Step 3 for more details.