Your Illinois filing period for the IL-1065 is the same as your federal filing period. In general, Form IL-1065 is due on or before the 15th day of the 4th month following the close of the tax year. We grant you an automatic six-month extension of time to file your partnership tax return. You are not required to file Form IL-505-B, Automatic Extension Payment, in order to obtain this automatic extension. However, if you expect tax to be due, you must use Form IL-505-B to pay any tentative tax due in order to avoid interest and penalty on tax not paid by the original due date of the return. An extension of time to file your Form IL-1065 does not extend the amount of time you have to pay your Illinois tax liability.
A partnership may act as an authorized agent to file returns and pay taxes for its partners. The agents must file Form IL-1023-C, Illinois Composite Income and Replacement Tax Return, annually by the 15th day of the 4th month following the close of the tax year.