IL-1041-X: Amended Fiduciary Income and Replacement Tax Return (2025)
Illinois · Illinois DOR · Used for tax years 2025
Form IL-1041-X is Illinois’ Amended Fiduciary Income and Replacement Tax Return for trusts and estates. It compares previously reported or adjusted amounts with corrected amounts for income, deductions, credits, and taxes, and calculates any refund or additional tax due.
Who files this form
Form IL-1041-X is the amended Illinois Fiduciary Income and Replacement Tax Return for trusts and estates.
The 2025 version is for amending tax years ending on or after December 31, 2025. Do not use it for a tax year ending before that date.
The form provides boxes for a net loss deduction (NLD) change, a state change, or a federal change. It also has a box for filing only to report an increased net loss on Line 29, Column B.
What you'll need
Have the fiduciary’s legal name, mailing address, federal employer identification number (FEIN), and the beginning and ending dates of the tax year being amended. You will also need the amounts most recently reported or adjusted and the corrected amounts.
Depending on the changes and entries on your return, the form calls for:
- Federal information: Federal Form 1041 figures; federal finalization documentation for a federal change; Form 8886 if completed; and Form 982 for a discharge of indebtedness adjustment.
- Income adjustments: Form IL-4562, Schedule 80/20, Schedules K-1-P or K-1-T, Schedule M, Schedule F, or Schedule 1299-B, as applicable.
- Nonresident income and losses: Schedule NR for nonresidents and Schedule NLD for an Illinois net loss deduction.
- Tax credits and recapture: Schedule 4255, Schedule CR, Form IL-477, or Schedule 1299-D, as applicable.
- Beneficiary information: Schedule D for pass-through withholding owed on behalf of beneficiaries. Complete Schedules K-1-T and K-1-T(3) before completing Schedule D.
- Withholding and payments: Schedules K-1-P or K-1-T for reported pass-through withholding or pass-through entity tax credits, and Forms W-2, W-2G, and 1099 for Illinois income tax withheld.
Attach a separate explanation sheet if needed. If you owe tax, complete payment voucher Form IL-1041-X-V.
How to file
- Identify the trust or estate in Step 1, enter the tax year being amended, and check the applicable change and attachment boxes.
- Explain the changes in the space provided. Attach a separate sheet if necessary.
- Enter amounts most recently reported or adjusted in Column A and corrected amounts in Column B. Use whole dollars.
- Complete the applicable calculations. Step 5, replacement tax, is for trusts only. Estates go to Step 6, which applies to both trusts and estates.
- Attach the required schedules and documents, then sign and date the return in Step 8.
If tax is due on Line 64: Complete Form IL-1041-X-V. Make your check or money order payable to “Illinois Department of Revenue.” Write your FEIN, tax year ending, and “IL-1041-X-V” on it. Attach the voucher and payment to the first page and enter the payment amount at the top of Page 1.
Mail the return to:
Illinois Department of Revenue
P.O. Box 19016
Springfield, IL 62794-9016
Common mistakes
- Using the wrong version: The 2025 form cannot be used for tax years ending before December 31, 2025.
- Leaving out the explanation: The form specifically reminds you to explain the changes and attach a separate sheet if necessary.
- Completing Schedule D out of order: Read its instructions and complete Schedules K-1-T and K-1-T(3), then Schedule D, Section B, before Section A. The form warns that not following these steps may delay processing or lead to requests for more information.
- Omitting beneficiary pages: If Schedule D does not have enough space, attach additional copies of Section B. Attach all Section B pages behind Section A.
- Missing documentation for a different-FEIN carryforward: If the Line 62 carryforward is going to a different FEIN, check the box and attach a detailed statement.
- Omitting required information: The form warns that failure to provide required information could result in a penalty.
Questions people ask
Can I use the 2025 form to amend an earlier tax year?
Only if the tax year ends on or after December 31, 2025. The form says not to use this version for tax years ending before that date.
What must I provide for a federal change?
Check the federal change box and indicate whether the change is “Partial agreed” or “Finalized.” The form also asks for the finalization date and federal finalization documentation.
What if I am filing only to report an increased net loss?
Check Step 1, Box G, if you are filing only to report an increased net loss on Line 29, Column B.
Do estates complete the replacement tax step?
No. Step 5 is for trusts only. Estates go to Step 6, the income tax step for trusts and estates.
Will additional penalty and interest be included in a bill?
Yes. The form states that you will be sent a bill for any additional penalty and interest.