(35 ILCS 5/507ZZ) Sec. 507ZZ. After-School Rescue Fund checkoff. For taxable
years ending on or after December 31, 2011, the Department must
print on its standard individual income tax form a provision
(i) indicating that if the taxpayer wishes to contribute to the
After-School Rescue Fund, as authorized by this amendatory Act of
the 97th General Assembly, he or she may do so by stating the
amount of the contribution (not less than $1) on the return and
(ii) stating that the contribution will reduce the taxpayer's refund or
increase the amount of payment to accompany the return. Failure
to remit any amount of increased payment shall reduce the
contribution accordingly. This Section does not apply to any
amended return.
(Source: P.A. 97-478, eff. 8-22-11.) |
(35 ILCS 5/507AAA) Sec. 507AAA. The Childhood Cancer Research Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Childhood Cancer Research Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.
(Source: P.A. 97-1117, eff. 8-27-12.) |
(35 ILCS 5/507BBB) Sec. 507BBB. The Children's Wellness Charities Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Children's Wellness Charities Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.
(Source: P.A. 97-1117, eff. 8-27-12.) |
(35 ILCS 5/507CCC) Sec. 507CCC. The Housing for Families Fund checkoff. For taxable years ending on or after December 31, 2012, the Department shall print, on its standard individual income tax form, a provision indicating that, if the taxpayer wishes to contribute to the Housing for Families Fund, as authorized by this amendatory Act of the 97th General Assembly, then he or she may do so by stating the amount of the contribution (not less than $1) on the return and indicating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. The taxpayer's failure to remit any amount of the increased payment reduces the contribution accordingly. This Section does not apply to any amended return.
(Source: P.A. 97-1117, eff. 8-27-12.) |
(35 ILCS 5/507DDD) Sec. 507DDD. Special Olympics Illinois and Special Children's Checkoff. For taxable years beginning on or after January 1, 2015, the Department shall print on its standard individual income tax form a provision indicating that if the taxpayer wishes to contribute to the Special Olympics Illinois and Special Children's Charities Fund as authorized by Public Act 99-423, he or she may do so by stating the amount of the contribution (not less than $1) on the return and that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section shall not apply to an amended return.
(Source: P.A. 102-278, eff. 8-6-21.) |
(35 ILCS 5/507EEE) Sec. 507EEE. (Repealed).
(Source: P.A. 99-423, eff. 8-20-15. Repealed internally, eff. 12-31-17.) |
(35 ILCS 5/507FFF) Sec. 507FFF. Autism Care Fund checkoff. For taxable
years ending on or after December 31, 2015, the Department must
print on its standard individual income tax form a provision
(i) indicating that if the taxpayer wishes to contribute to the
Autism Care Fund, a special fund created in the State treasury, for the purpose of donating to the Autism Society of Illinois, as authorized by this amendatory Act of
the 99th General Assembly, he or she may do so by stating the
amount of the contribution (not less than $1) on the return and
(ii) stating that the contribution will reduce the taxpayer's refund or
increase the amount of payment to accompany the return. Failure
to remit any amount of increased payment shall reduce the
contribution accordingly. Notwithstanding any other provision of law, moneys deposited into the Autism Care Fund from contributions under this Section shall be used by the Department of Human Services to make grants to the Autism Society of Illinois. This Section does not apply to any
amended return.
(Source: P.A. 99-423, eff. 8-20-15.) |
(35 ILCS 5/507GGG) Sec. 507GGG. Thriving Youth checkoff. For taxable years ending on or after December 31, 2017, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Thriving Youth Income Tax Checkoff Fund, as authorized by this amendatory Act of the 100th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.
(Source: P.A. 100-329, eff. 8-24-17.) |
(35 ILCS 5/507HHH) Sec. 507HHH. Illinois Police Memorial checkoff. (a) For taxable years ending on or after December 31, 2017, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Criminal Justice Information Projects Fund, as authorized by this amendatory Act of the 100th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return. (b) Moneys deposited into the Criminal Justice Information Projects Fund under this Section shall be distributed equally, as soon as practical but at least on a monthly basis, to the Chicago Police Memorial Foundation Fund, the Police Memorial Committee Fund, and the Illinois State Police Memorial Park Fund. Moneys transferred to the funds shall be used, subject to appropriation, to fund grants for building and maintaining memorials and parks; holding annual memorial commemorations; giving scholarships to children of officers killed or catastrophically injured in the line of duty, or those interested in pursuing a career in law enforcement; and providing financial assistance to police officers and their families when a police officer is killed or injured in the line of duty.
(Source: P.A. 100-329, eff. 8-24-17.) |
(35 ILCS 5/507III) Sec. 507III. Hunger Relief Fund checkoff. For taxable years ending on or after December 31, 2018, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Hunger Relief Fund, as authorized by this amendatory Act of the 100th General Assembly, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.
(Source: P.A. 100-1014, eff. 1-1-19 .) |
(35 ILCS 5/507JJJ) Sec. 507JJJ. The Ronald McDonald House Charities Fund checkoff. For taxable years ending on or after December 31, 2021, the Department must print on its standard individual income tax form a provision (i) indicating that if the taxpayer wishes to contribute to the Ronald McDonald House Charities Fund, he or she may do so by stating the amount of the contribution (not less than $1) on the return and (ii) stating that the contribution will reduce the taxpayer's refund or increase the amount of payment to accompany the return. Failure to remit any amount of increased payment shall reduce the contribution accordingly. This Section does not apply to any amended return.
(Source: P.A. 102-73, eff. 7-9-21.) |
(35 ILCS 5/508) (from Ch. 120, par. 5-508)
Sec. 508.
The Department shall determine on October 1 of each year
the total amount contributed
to the Child Abuse Prevention Fund pursuant to this Act and shall notify
the State Comptroller and the State Treasurer of such amount to be transferred
to the Child Abuse Prevention Fund, and upon receipt of such notification
the State Treasurer and Comptroller shall transfer such amount.
(Source: P.A. 85-731.)
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(35 ILCS 5/509) (from Ch. 120, par. 5-509)
Sec. 509. Tax checkoff explanations. (a) All individual income tax return forms
shall contain appropriate explanations and spaces to enable the taxpayers to
designate contributions to the funds to which contributions may be made under this Article 5.
(b) Each form shall contain a statement that the contributions will reduce the
taxpayer's refund or increase the amount of payment to accompany the return.
Failure to remit any amount of increased payment shall reduce the contribution
accordingly.
(c) If, on October 1 of any year, the total contributions to any one of the
funds made under this Article 5 do not equal $100,000 or more, the explanations
and spaces for designating contributions to the fund shall be removed from the
individual income tax return forms for the following and all subsequent years
and all subsequent contributions to the fund shall be refunded to the taxpayer. This contribution requirement does not apply to the Diabetes Research Checkoff Fund checkoff contained in Section 507GG of this Act.
(d) Notwithstanding any other provision of law, the Department shall include the Hunger Relief Fund checkoff established under Section 507SS on the individual income tax form for the taxable year beginning on January 1, 2012. If, on October 1, 2013, or on October 1 of any subsequent year, the total contributions to the Hunger Relief Fund checkoff do not equal $100,000 or more, the explanations
and spaces for designating contributions to the fund shall be removed from the
individual income tax return forms for the following and all subsequent years
and all subsequent contributions to the fund shall be refunded to the taxpayer. (Source: P.A. 96-328, eff. 8-11-09; 97-1117, eff. 8-27-12.)
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(35 ILCS 5/509.1) Sec. 509.1. Removal of excess tax-checkoff funds. Notwithstanding any provisions of this Act to the contrary, beginning on the effective date of this amendatory Act of the 95th General Assembly, there may not be more than 15 tax-checkoff funds contained on the individual tax return form at any one time. Each year, the Department shall determine whether the sum of (i) the number of new tax-checkoff funds created by the General Assembly during that year plus (ii) the number of tax-checkoff funds that collected at least $100,000 during the previous year exceeds 15. If so, then the Department shall remove a number of tax-checkoff funds that were on the return during the previous year that is equal to the sum of items (i) and (ii) minus 15, starting with the tax-checkoff fund that received the least amount of contributions and working upward until a sufficient number of funds have been removed. The Hunger Relief Fund checkoff established under Section 507SS shall be included among the 15 tax-checkoff funds as provided in subsection (d) of Section 509 of this Act.
For taxable years ending on or after December 31, 2012, the Diabetes Research Checkoff Fund checkoff contained in Section 507GG of this Act shall be included on the individual tax return form notwithstanding the provisions of this Section. The Diabetes Research Checkoff Fund checkoff shall not be included when calculating the 15 tax-checkoff fund limitation set forth in this Section. (Source: P.A. 97-1117, eff. 8-27-12.) |
(35 ILCS 5/510) (from Ch. 120, par. 5-510)
Sec. 510. Determination of amounts contributed. The Department shall
determine the total amount contributed to each of the funds under this Article 5
and shall notify the State Comptroller and the State Treasurer of the amounts
to be transferred from the General Revenue Fund to each fund, and upon receipt
of such notification the State Treasurer and Comptroller shall transfer the
amounts.
(Source: P.A. 95-331, eff. 8-21-07; 95-434, eff. 8-27-07; 95-435, eff. 8-27-07; 95-940, eff. 8-29-08; 96-328, eff. 8-11-09.)
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(35 ILCS 5/511) (from Ch. 120, par. 5-511)
Sec. 511.
Unless the Department is contesting an individual income tax refund due
to any taxpayer, the Department shall provide the Comptroller with
authorization for such refund to the taxpayer within 120
days of the date on which the return is received by the Department, as long
as there are available funds from which to pay such refunds.
(Source: P.A. 84-1079.)
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(35 ILCS 5/512) (from Ch. 120, par. 5-512)
Sec. 512.
(a) All individual income tax return forms for tax years
ending December 31, 1986 through December 30, 1995 shall contain an appropriate
space in which the taxpayer must indicate either (i) the name and number of the
high school district in which they reside on the date such return is filed, or
(ii) the name and number of the unit school district in which they reside on
the date such return is filed. Failure of the taxpayer to insert such
information shall not invalidate the return.
(b) For all tax years ending December 31, 1995 and thereafter, the
Department shall provide the State Board of Education with information on
individual income tax receipts by school district from the data collected by
the Geographic Information System maintained by the Department.
(Source: P.A. 89-21, eff. 7-1-95.)
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(35 ILCS 5/513) Sec. 513. Health benefits; easy enrollment program. (a) For tax years ending on or after December 31, 2022, the Department shall print on each standard individual income tax return a single provision that (i) allows the taxpayer to request information about the taxpayer's eligibility for health insurance benefits and (ii) authorizes the Department to share the taxpayer's income information with the State health benefits exchange for that purpose if a State health benefits exchange is operational. The Department shall indicate on the return that, by marking the provision under this subsection (a), the taxpayer is authorizing the Department to provide health insurance eligibility information to the taxpayer and to share the taxpayer's income information with the State health benefits exchange. (b) By June 1 and October 1 of each year, the Department of Healthcare and Family Services and the Department of Insurance shall provide the Department with a form letter describing health insurance enrollment options for taxpayers. This subsection (b) shall not apply in any calendar year if, as of January 1 of that calendar year, the State health benefits exchange is operational. (c) By July 1 and November 1 of each year, the Department shall send, by e-mail or first class mail, the most recent form letter prepared under subsection (b) to the taxpayers who have indicated on their most recent individual income tax return that they would like to request information about their eligibility for health insurance benefits. This subsection (c) shall not apply in any calendar year if, as of January 1 of that calendar year, the State health benefits exchange is operational. (d) Any marketplace enrollment platform for a State health benefits exchange that becomes operational on or after the effective date of this amendatory Act of the 102nd General Assembly must interface with the Department's tax system. As soon as the State health benefits exchange is operational, the Director shall make individual income tax information available to the State health benefits exchange if the disclosure is authorized by the taxpayer on the individual income tax return that contains that information. The Department is not required to provide income tax information to the State health benefits exchange under this subsection (d) for a tax year that begins more than 2 years prior to the date the State health benefits exchange is operational. The State health benefits exchange shall use the information provided by the Department to assess the individual taxpayer's potential eligibility for health insurance premium tax credits and Medicaid. The State health benefits exchange shall inform the taxpayer of the results of its eligibility assessment. (e) As used in this Section, "State health benefits exchange" means a State health benefits exchange established by the State of Illinois in accordance with Section 1311 of the federal Patient Protection and Affordable Care Act.
(Source: P.A. 102-799, eff. 5-13-22.) |
(35 ILCS 5/516) (from Ch. 120, par. 5-516)
Sec. 516.
The Department shall print on its standard individual income
tax form a provision indicating that if the taxpayer wishes to contribute
to the Assistance to the Homeless Fund created by this amendatory Act of
1989, he or she may do so by stating the amount of such contribution (not
less than $1) on such return and that such contributions will reduce the
taxpayer's refund or increase the amount of payment to accompany the
return. Failure to remit any amount of increased payment shall reduce the
contribution accordingly. This Section shall not apply to an amended return.
(Source: P.A. 86-960.)
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(35 ILCS 5/Art. 6 heading) ARTICLE 6.
PAYMENTS.
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(35 ILCS 5/601) (from Ch. 120, par. 6-601)
Sec. 601. Payment on due date of return.
(a) In general. Every taxpayer required to file a return under
this Act shall, without assessment, notice or demand, pay any tax due
thereon to the Department, at the place fixed for filing, on or before
the date fixed for filing such return (determined without regard to any
extension of time for filing the return) pursuant to regulations
prescribed by the Department.
If, however, the due date for payment of a taxpayer's federal income tax
liability for a tax year (as provided in the Internal Revenue Code or by
Treasury regulation, or as extended by the Internal Revenue Service) is later
than the date fixed for filing the taxpayer's Illinois income tax return for
that tax year, the Department may, by rule, prescribe a due date for payment
that is not later than the due date for payment of the taxpayer's federal
income tax liability. For purposes of the Illinois Administrative Procedure
Act, the adoption of rules to prescribe a later due date for payment shall be
deemed an emergency and necessary for the public interest, safety, and
welfare.
(b) Amount payable. In making payment as provided in this
section there shall remain payable only the balance of such tax
remaining due after giving effect to the following:
(1) Withheld tax. Any amount withheld during any | ||
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(2) Estimated and tentative tax payments. Any amount | ||
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(3) Foreign tax. The aggregate amount of tax which is | ||
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(4) Accumulation and capital gain distributions. If | ||
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(c) Cross reference. For application against tax due of
overpayments of tax for a prior year, see Section 909.
(Source: P.A. 101-585, eff. 8-26-19.)
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(35 ILCS 5/601.1) (Ch. 120, par. 6-601.1)
Sec. 601.1.
Payment by electronic funds transfer.
(a) Beginning on October 1, 1993,
a taxpayer who has an average monthly tax liability of $150,000
or more under Article 7 of this Act shall make all payments required
by rules of the Department by electronic funds transfer. Beginning October
1, 1993, a taxpayer who
has an average quarterly estimated tax payment obligation of $450,000 or
more under Article 8 of this Act shall make all payments required by
rules of the Department by electronic funds
transfer. Beginning on October 1, 1994,
a taxpayer who has an average monthly tax liability of $100,000
or more under Article 7 of this Act shall make all payments required
by rules of the Department by electronic funds transfer. Beginning October
1, 1994, a taxpayer who
has an average quarterly estimated tax payment obligation of $300,000 or
more under Article 8 of this Act shall make all
payments required by rules of the Department by electronic funds
transfer. Beginning on October 1, 1995,
a taxpayer who has an average monthly tax liability of $50,000 or
more under Article 7 of this Act shall make all payments required by
rules of the Department by electronic funds transfer. Beginning October 1,
1995, a taxpayer who has
an average quarterly estimated tax payment obligation of $150,000 or more
under Article 8 of this Act shall make all payments required by rules
of the Department by electronic
funds transfer.
Beginning on October 1, 2000, and for all liability periods thereafter, a
taxpayer who has an average annual tax liability of $200,000 or more under
Article 7 of this Act shall make all payments required by rules of the
Department by electronic funds transfer. Beginning October 1, 2000, a taxpayer
who has an average quarterly estimated tax payment obligation of $50,000 or
more under Article 8 of this Act shall make all payments required by rules of
the Department by electronic funds transfer.
Beginning on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the Department of
Revenue Law shall make all payments required by rules of the Department by
electronic funds transfer.
Beginning on October 1, 2002, a taxpayer who has a tax liability in the
amount set forth in subsection (b) of Section 2505-210 of the Department of
Revenue Law shall make all payments required by rules of the Department by
electronic funds transfer.
(b) Any taxpayer
who is not required to make payments by electronic funds transfer may make
payments by electronic funds transfer with the
permission of the Department.
(c) All taxpayers required to make payments by electronic funds
transfer and any taxpayers who wish to voluntarily make payments by
electronic funds transfer shall make those payments in the manner authorized
by the Department.
(d) The Department shall notify all taxpayers required to make payments
by electronic funds transfer. All
taxpayers notified by the Department shall
make payments by electronic funds transfer for a minimum of one year
beginning on October 1. In determining the threshold amounts under
subsection (a), the Department shall calculate the averages as follows:
(1) the total liability under Article 7 for the | ||
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(2) for purposes of estimated payments under Article | ||
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(e) The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the requirements of
this Section.
(Source: P.A. 91-541, eff. 8-13-99; 92-492, eff. 1-1-02; 92-846, eff.
8-23-02.)
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