Schedule IL-E/EITC: Illinois Exemption and Earned Income Credit (2025)
Illinois · Illinois DOR · Used for tax years 2025
The 2025 Illinois Schedule IL-E/EITC reports dependent information and calculates the Illinois dependent exemption allowance, Earned Income Tax Credit (EITC), and Child Tax Credit. It attaches to Form IL-1040 and includes an Expanded EITC Worksheet.
Who files this form
Complete the 2025 Schedule IL-E/EITC only if you are claiming dependents or the Illinois Earned Income Tax Credit (EITC). The schedule also calculates the Illinois Child Tax Credit.
You may qualify for Illinois EITC even if you did not qualify for federal EITC, or qualified for a smaller amount. The form includes expanded eligibility for taxpayers who meet federal income guidelines and file with an Individual Taxpayer Identification Number (ITIN), or who have no qualifying child and are age 18 or older, including those over age 65.
If you qualify for Illinois EITC and have at least one dependent child under age 12 as of the last day of 2025, you qualify for the Illinois Child Tax Credit.
What you'll need
- Your name as shown on Form IL-1040 and your Social Security number.
- For each dependent or qualifying child listed: name, Social Security number or ITIN, relationship to you, date of birth, full-time student and disability information, and number of months living with you.
- If claiming Illinois EITC, a copy of pages 1 and 2 of your federal Form 1040 or 1040-SR. You must attach these pages to the schedule.
- Your federal Schedule 1, if you have business income or loss, and your W-2 to check whether Box 13 identifies you as a statutory employee.
- Schedule NR, Line 48, if you are a nonresident or part-year resident claiming Illinois EITC.
- If completing the Illinois Expanded EITC Worksheet, the 2025 federal Form 1040 instructions' EIC Table and, as applicable, federal Schedules SE, F, C, and Schedule K-1 (Form 1065).
If you filed your 2025 federal return jointly but are filing your 2025 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.
- Complete Step 2 for dependents. Multiply the number of dependents by $2,850 and enter the result on Form IL-1040, Line 10d. Attach additional dependent information tables if claiming more than ten dependents.
- If claiming Illinois EITC, complete the applicable parts of Steps 3 and 4 and attach pages 1 and 2 of your federal Form 1040 or 1040-SR. Enter the Illinois EITC from Step 4, Line 9, on Form IL-1040, Line 29.
- If eligible for the Illinois Child Tax Credit, complete Step 5 and enter the credit from Line 12 on Form IL-1040, Line 30.
The supplied form does not provide a mailing address or e-filing instructions.
Common mistakes
- Do not submit false information. The form reminds filers that intentionally submitting false information is a crime under Section 1301 of the Illinois Income Tax Act.
- Do not fraudulently claim EITC. The form warns that doing so may prevent you from claiming the credit for up to ten years and may result in penalties.
Questions people ask
Should I list the same child in Steps 2 and 3?
No. Complete the Step 3 table only for qualifying children who are not already included in Step 2.
Do I need to complete the Illinois Expanded EITC Worksheet?
Complete it only if you check a box in Step 4, Line 5. Those boxes cover ITIN-related situations and not meeting federal age requirements. If you qualify for 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 Illinois EITC calculated?
Step 4 multiplies your federal EITC, or the federal EITC calculation from the expanded worksheet, by 20%. Illinois residents then use a factor of 1.0. Nonresidents and part-year residents use the decimal from Schedule NR, Line 48.
How much is the Illinois Child Tax Credit?
For eligible filers, the 2025 credit is 40% of the Illinois EITC. You must qualify for Illinois EITC and have at least one dependent child under age 12 as of the last day of 2025.
Can these credits exceed my tax?
Yes. The form states that the total Illinois EITC and Child Tax Credit may exceed the amount of tax.