You may not subtract any ordinary income from a qualified retirement plan for which you have elected to use the Special 10-Year Averaging Method or Special 5-Year Averaging Method on U.S. Form 4972, Tax on Lump-Sum Distributions.

IRA and SEP plans
Enter an Individual Retirement Account (IRA) (including amounts rolled over to a Roth IRA) or a self-employed retirement (SEP) plan as reported on your U.S. 1040, Line 15b, or U.S. 1040A, Line 11b.

Military Pay Earned
Write the amount of military pay that you received from the U.S. Armed Forces or the Illinois National Guard.

What military pay may I subtract?
You may subtract pay for:

• duty in the armed forces, including basic training;
• duty for serving in the U.S. Armed Forces Reserves or an Illinois National Guard unit, including ROTC; and
• duty as a cadet at the U.S. Military, Air Force, and Coast Guard academies or as a midshipman at the U.S. Naval Academy.

What military pay may I not subtract?
You may not subtract military income (certain combat pay) that you excluded from your adjusted gross income, Line 1.

You may not subtract:

• pay you received under the Voluntary Separation Incentive;
• pay you received from the military as a civilian;
• pay you received as a member of the National Guard of another state;
• payments you made under the Ready Reserve Mobilization Income Insurance Program; or
• pay for duty as an officer in the Public Health Service.

For more information, refer to Publication 102, Illinois Filing Requirements for Military Personnel.

Back