Schedule IL-E/EITC: Illinois Exemption and Earned Income Credit (2024)
Illinois · Illinois DOR · Used for tax years 2024
The 2024 Illinois Schedule IL-E/EITC reports dependent and qualifying child information and calculates the Illinois dependent exemption allowance, Earned Income Tax Credit, and Child Tax Credit. It is attached to Form IL-1040 or amended Form IL-1040-X.
Who files this form
Complete 2024 Schedule IL-E/EITC only if you are claiming dependents or the Illinois Earned Income Tax Credit (EITC). Use Step 5 to claim the Illinois Child Tax Credit if you qualify.
- Dependents: Complete Step 2 for each person you claim as a dependent.
- Illinois EITC: Complete the applicable parts of Steps 3 and 4. You may qualify even if you did not qualify for the federal EITC.
- Illinois Child Tax Credit: You qualify if you qualify for the Illinois EITC and have at least one dependent child under age 12 as of the last day of 2024.
The form provides expanded Illinois EITC rules for taxpayers who meet federal income guidelines but use an Individual Taxpayer Identification Number (ITIN), or who have no qualifying child and are age 18 or older, including those over age 65. It also provides a worksheet for certain claims involving children with ITINs.
What you'll need
Have the following information and documents available, as applicable:
- Form IL-1040: Your name as shown on the return and your Social Security number.
- Dependent and qualifying child details: Names, Social Security numbers or ITINs, relationships to you, birth dates, full-time student and disability status, and number of months living with you.
- Federal Form 1040 or 1040-SR: If claiming the Illinois EITC, you must attach copies of pages 1 and 2 to this schedule.
- Income information: Federal Schedule 1 for business income or loss, and Form W-2 to check whether Box 13 identifies you as a statutory employee.
- Schedule NR: Nonresidents and part-year residents use the decimal from Line 48.
- Expanded EITC worksheet records, if needed: Federal Schedules SE, F, C, and Schedule K-1 (Form 1065), as applicable, plus the EIC Table in the 2024 federal Form 1040 instructions for Line 27.
If you file your 2024 federal return jointly but your 2024 Illinois return separately, the schedule asks for the joint federal adjusted gross income and your spouse’s Social Security number.
How to file
Attach Schedule IL-E/EITC to your Form IL-1040. If attaching it to an amended Form IL-1040-X, check the box at the top of the schedule.
If you claim the Illinois EITC, attach copies of pages 1 and 2 of your federal Form 1040 or 1040-SR to the schedule.
If you claim more than ten dependents, complete and attach additional Dependent information tables.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Submitting false information: The form reminds filers that intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.
- Fraudulently claiming the EITC: The form warns that you may lose the ability to claim the credit for up to ten years and may also have to pay penalties.
Questions people ask
How much is the dependent exemption allowance?
For 2024, multiply the number of dependents you claim by $2,775. Enter the result on Step 2, Line 1, and Form IL-1040, Line 10d.
Do I list the same child in both Step 2 and Step 3?
No. Complete the Step 3 table only for qualifying children not already included in Step 2.
Do I need the Illinois Expanded EITC Worksheet?
Complete it only if you check a box in Step 4, Line 5. If you qualify for the federal EITC and have no additional children with an ITIN, skip Line 5, go to Line 6, and do not complete the worksheet.
How is the Illinois EITC calculated?
Step 4 multiplies your federal EITC, or the amount calculated using the Illinois Expanded EITC Worksheet, by 20%. Illinois residents then multiply by 1.0. Nonresidents and part-year residents use the decimal from Schedule NR, Line 48. Enter the resulting Illinois EITC on Form IL-1040, Line 29.
How much is the Illinois Child Tax Credit?
If you qualify for the Illinois EITC and have at least one dependent child under age 12 as of the last day of 2024, the credit is 20% of your Illinois EITC. Enter it on Form IL-1040, Line 30. The form states that the total Illinois EITC and Child Tax Credit may exceed the amount of tax.