• If you elected to report your childs interest and dividend income on U.S. Form 8814, Parents Election To Report Childs Interest and Dividends, you are required to include any federally tax-exempt interest that you reported on U.S. Form 8814 on Form IL-1040, Line 3.

• Include Illinois Income Tax from your business, farm, or rental schedule that was deducted on your federal return. (Do not include any Illinois Income Tax included as an itemized deduction on your U.S. 1040, Schedule A, Itemized Deductions.)

• Include your distributive share of additions received from a partnership, an S corporation, an estate, or a trust. The partnership, S corporation, estate, or trust is required to notify you of your share of this type of income. An Illinois entity will send you an Illinois Schedule K-1-P, Partners or Shareholders Share of Income, Deductions, Credits, and Recapture, or Illinois Schedule K-1-T, Beneficiarys Share of Income and Deductions, specifically identifying your income.

• Include withdrawals made and interest earned from your Medical Care Savings Account that are not included in your adjusted gross income, Line 1. Include this income only if your withdrawals were for purposes other than those allowed under the Medical Care Savings Account Act.

• Add back any loss that you included in your adjusted gross income from a Lloyds plan of operation, if that loss was reported on your behalf on Form IL-1023-C, Composite Income and Replacement Tax Return.

• Include earnings received from IRC Section 529 college savings and tuition programs if these earnings are not included in your adjusted gross income, Line 1.

• Earnings received from a College Savings Pool (commonly known as Bright Start) or an Illinois Prepaid Tuition Program are exempt from tax. Do not include earnings from these programs on Line 3.

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