Quick Links
Information For
About IDOR
A federal change is anything that pertains to your federal adjusted gross income, exemption allowance, and earned income credit.
A state change is when you are not required to file a federal U.S. 1040-X, Amended Income Tax Return. An example is an error is made in calculation of credit, such as the property tax credit or the education expense credit. Another example is if you failed to claim a subtraction on your Form IL-1040 for retirement income shown on lines 15b, 16b, or 20b of your original Form U.S. 1040.