Schedule M: Other Additions and Subtractions for Individuals Note: For determining your 529 additions and subtractions, see Bright Start 529 Illinois Taxpayer Guide or Bright Directions 529 Tax Center . (2025)
Illinois · Illinois DOR · Used for tax years 2025
Illinois Schedule M calculates other additions and subtractions for individuals filing Form IL-1040. It reports totals for Form IL-1040, Line 3 and Line 7, and is attached to the return.
Who files this form
Complete 2025 Illinois Schedule M if you must add income on Form IL-1040, Line 3, or are entitled to claim subtractions on Form IL-1040, Line 7.
Attach Schedule M to your Form IL-1040. If attaching it to an amended Form IL-1040-X, check the box at the top of the schedule.
What you'll need
Have your name as shown on Form IL-1040 and your Social Security number ready. Depending on the additions or subtractions you report, you may also need:
- Illinois Schedule K-1-P or K-1-T: Attach it for additions on Line 2 or subtractions on Line 14. For Line 14, it must identify you as the partner, shareholder, or beneficiary and list your Social Security number.
- Form IL-4562: Attach it for special depreciation amounts on Lines 5 or 19.
- College savings and Illinois ABLE account information: Provide each account number, contribution amount, and whether the contribution was a gift.
- Military W-2: Attach it for military pay on Line 21.
- Federal Schedule B: Attach a copy for Line 22 if required federally.
- Schedule F and required federal forms: Attach them for Line 23.
- Schedule 1299-C: Attach it for Line 24.
- Federal Form 1040 or 1040-SR, Page 1, Schedule 1, and other required federal forms: Attach copies for Line 25.
- Form 1099-G or W-2 and a copy of your federal return: Attach them for railroad sick pay and railroad unemployment income on Line 37.
Federal Form 8814 also supplies information used for your child's income on Lines 1 and 36.
How to file
Attach Schedule M to Form IL-1040. Check the amended-return box if attaching it to Form IL-1040-X.
- Complete Schedule 1299-C, Schedule F, or Form IL-4562 first if you are required to complete any of them.
- Enter your name and Social Security number in Step 1. Use whole dollars only.
- Figure additions in Step 2. Add Lines 1 through 11 and enter the total on Schedule M, Line 12, and Form IL-1040, Line 3.
- Figure subtractions in Step 3. Add Lines 13 through 31 on Line 32, then carry that amount to Line 33. Add Lines 33 through 41 and enter the total on Line 42 and Form IL-1040, Line 7.
- Include the attachments required for the lines you complete.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Completing Schedule M before required supporting forms. Complete Schedule 1299-C, Schedule F, or Form IL-4562 first when required.
- Claiming the same subtraction twice. Do not claim Line 14 subtractions on another line of Schedule M.
- Entering amounts on Lines 21 through 31 that were not included in income. Enter these amounts only if included in Form IL-1040, Lines 1, 2, or 3.
- Including mutual fund interest on Line 34. Do not include interest received indirectly through owning mutual fund shares on that line.
- Including excluded program distributions on Line 4. The form excludes distributions from Bright Start, Bright Directions, College Illinois, Illinois ABLE accounts, and other college savings and tuition programs that meet certain disclosure requirements.
- Using cents. The form requires whole dollars only.
Questions people ask
How much can I subtract for Illinois college savings contributions?
On Line 13, enter the lesser of your Line 13a contribution total or $10,000, or $20,000 if married filing a joint return. Line 13 covers contributions to Bright Start, Bright Directions, and College Illinois.
What is the subtraction limit for Illinois ABLE contributions?
On Line 20, enter the lesser of your Line 20a contribution total or $10,000, or $20,000 if married filing a joint return.
How do I report a contribution made as a gift?
For college savings contributions on Line 13 and Illinois ABLE contributions on Line 20, enter the account number and contribution amount, then check the box in Column C if the contribution was a gift.
Where do my Schedule M totals go?
Transfer total additions from Schedule M, Line 12, to Form IL-1040, Line 3. Transfer total subtractions from Schedule M, Line 42, to Form IL-1040, Line 7.