{"id":2293,"date":"2010-09-01T12:13:22","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/illinois-state-taxes"},"modified":"2025-05-14T16:37:08","modified_gmt":"2025-05-14T23:37:08","slug":"impuestos-estatales-de-illinois","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/impuestos-estatales-de-illinois\/","title":{"rendered":"Impuestos estatales de Illinois"},"content":{"rendered":"<p>If you live in Illinois (or at least earn part of your income there) you\u2019ll probably deal with state taxes at some point. While not an in-depth guide, this article gives you a solid overview of how Illinois state taxes work, including income tax, sales tax, and a few other essentials.<\/p>\n<p>It\u2019s not meant to cover every single situation or obscure exception out there, but it should help you understand the basics and point you in the right direction. Whether you\u2019re a full-time resident of the Land of Lincoln or just passing through for work, this guide is here to make things a little clearer.<\/p>\n<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-2293-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/Untitled_video30.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/Untitled_video30.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/Untitled_video30.mp4<\/a><\/video><\/div>\n<h2>Illinois Personal Income Tax<\/h2>\n<p>Illinois\u2019 personal income tax has a flat rate of 3% of a taxpayer\u2019s net income. It applies to resident taxpayers who have Illinois-based income and have filed a federal income tax return. It also applies to resident taxpayers who have Illinois-based income that is greater than the Illinois exemption allowance, even if a federal return has not been filed.<\/p>\n<p>Illinois residents who have worked in Iowa, Kentucky, Michigan, or <a href=\"https:\/\/www.irs.com\/es\/impuestos-estatales-de-wisconsin\/\">Wisconsin<\/a> must also file an Illinois state tax return and include any income earned from these states.<\/p>\n<p>Aunque determinados tipos de ingresos por jubilaci\u00f3n no est\u00e1n gravados en Illinois, un contribuyente jubilado que haya presentado una declaraci\u00f3n federal tambi\u00e9n debe presentar una declaraci\u00f3n en Illinois.<\/p>\n<p>Al presentar su declaraci\u00f3n de impuestos estatales de Illinois, debe utilizar el mismo estado civil que en su declaraci\u00f3n federal. Los estados de declaraci\u00f3n incluyen: soltero, cabeza de familia, casado que presenta una declaraci\u00f3n conjunta, casado que presenta una declaraci\u00f3n por separado y viudo.<\/p>\n<p>La fecha l\u00edmite para presentar la declaraci\u00f3n de la renta del estado de Illinois es el 15 de abril. A los contribuyentes se les concede una pr\u00f3rroga autom\u00e1tica de 6 meses utilizando el formulario IL-505-I (Pago autom\u00e1tico de pr\u00f3rroga para particulares). Sin embargo, se trata de una pr\u00f3rroga de <i>plazo de presentaci\u00f3n<\/i>no una pr\u00f3rroga para el pago. Para evitar recargos por demora, cualquier impuesto adeudado debe pagarse antes de la fecha de vencimiento original del 15 de abril.<\/p>\n<p><b>Illinois Corporate Tax<\/b><\/p>\n<p>Illinois\u2019 corporate tax is composed of a flat 4.8% income tax, plus a 2.5% replacement tax (a.k.a. the Personal Property Replacement Tax) on net income. Corporate tax is imposed on all corporations with Illinois-sourced income, and it is filed using Form IL-1120 (Illinois Corporation Income and Replacement Tax Return).<\/p>\n<p>Corporate income returns are due by the 15th day of the 3rd month following the end of the tax year. <a href=\"https:\/\/www.irs.com\/es\/como-obtener-una-prorroga-fiscal\/\">Automatic extensions<\/a> may be granted for late filing, but not late payments. Form IL-505-B (Automatic Extension Payment) must be filed with the expected tax payment in order to avoid penalties.<\/p>\n<p>Para corregir o enmendar una declaraci\u00f3n del impuesto de sociedades ya presentada, utilice el formulario IL-1120-X (Declaraci\u00f3n enmendada del impuesto de sociedades y del impuesto sustitutivo).<\/p>\n<p><b>Illinois Sales &amp; Use Tax<\/b><\/p>\n<p>El impuesto sobre ventas y uso de Illinois se aplica a las mercanc\u00edas utilizadas y\/o consumidas en Illinois.<\/p>\n<p>El impuesto sobre las ventas se cobra al cliente\/consumidor y lo recauda un minorista o una persona de servicios. Existen dos tipos para el impuesto estatal sobre las ventas de Illinois:<\/p>\n<ul>\n<li aria-level=\"1\">6.25% para mercanc\u00edas generales y veh\u00edculos<\/li>\n<li aria-level=\"1\">1% para determinados alimentos, medicamentos y aparatos m\u00e9dicos<\/li>\n<\/ul>\n<p>The \u2018Home Rule sales tax\u2019 is administered by the Illinois Department of Revenue and enforced by home rule units (i.e. municipalities and counties). These rates range from 0.25% to 1.75% and are added onto the state sales tax rate (6.25%).<\/p>\n<p>The \u2018use tax\u2019 is charged when the appropriate sales tax was not collected, and it is paid directly to the Illinois Department of Revenue by the person who uses the merchandise. For example, if you purchase an item from out-of-state for use in Illinois and you pay <i>menos<\/i> que el tipo del impuesto sobre las ventas anterior, deber\u00e1 pagar la diferencia a Illinois.<\/p>\n<p>El impuesto sobre el uso tiene por objeto distribuir uniformemente la carga fiscal y garantizar una competencia leal a las empresas de fuera del estado. Tiene el mismo tipo del 6,25%. El impuesto de uso de Illinois se puede presentar con el formulario ST-44 (Declaraci\u00f3n del impuesto de uso de Illinois).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13261 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-1024x576.jpg\" alt=\"impuestos estatales de illinois\" width=\"640\" height=\"360\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-1024x576.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-300x169.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-768x432.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-1536x864.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-2048x1152.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-chaitaastic-1823681-18x10.jpg 18w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p><b>Illinois Property Tax<\/b><\/p>\n<p>Property tax in Illinois is a local (not state) tax imposed only on real property, such as houses, land, and commercial building, and based on a property\u2019s value. It is a major source of revenue for local governments and it is the single largest tax in the state.<\/p>\n<p>In general, <a href=\"https:\/\/www.irs.com\/es\/form-4562\/\">everybody pays property tax<\/a>: homeowners, commercial property owners, renters (indirectly to landlords), and leaseholders. Property taxes are regulated by about 6,900 local taxing districts (including counties, townships, municipalities, and school districts). Revenue collected from property tax goes to public schools, roads, libraries, and police and fire departments.<\/p>\n<p>Illinois tiene un ciclo de impuestos sobre la propiedad de 2 a\u00f1os y 6 etapas:<\/p>\n<ol>\n<li aria-level=\"1\"><i>Evaluaci\u00f3n<\/i>: Se tasan las propiedades y se eval\u00faan los valores.<\/li>\n<li aria-level=\"1\"><i>Revisi\u00f3n de las evaluaciones<\/i>: Las juntas del condado determinan la correcci\u00f3n y equidad de los valores tasados, y los propietarios pueden recurrir las tasaciones si no est\u00e1n satisfechos.<\/li>\n<li aria-level=\"1\"><i>Igualaci\u00f3n estatal<\/i>: El Departamento de Hacienda de Illinois emite un factor de igualaci\u00f3n estatal basado en las evaluaciones de los condados.<\/li>\n<li aria-level=\"1\"><i>Levy<\/i>: Los distritos fiscales determinan la cantidad de ingresos que deben recaudarse mediante impuestos sobre la propiedad.<\/li>\n<li aria-level=\"1\"><i>Extensi\u00f3n<\/i>: Los secretarios de condado tienen en cuenta el paso 3 (nivelaci\u00f3n estatal) y el paso 4 (ingresos necesarios para recaudar) para calcular las facturas de impuestos y preparar los libros para los recaudadores del condado.<\/li>\n<li aria-level=\"1\"><i>Recogida y distribuci\u00f3n<\/i>: Los recaudadores de los condados env\u00edan las facturas de impuestos y recaudan los pagos de impuestos, y luego distribuyen los fondos a los gobiernos locales.<\/li>\n<\/ol>\n<p>Una propiedad puede estar sujeta a varios distritos fiscales diferentes, dependiendo de su ubicaci\u00f3n. Los secretarios de condado son responsables de determinar la combinaci\u00f3n de unidades tributarias y de elaborar un tipo agregado para cada \u00e1rea de c\u00f3digo fiscal. La tasa agregada (que aparecer\u00e1 en la factura de impuestos) es la combinaci\u00f3n de las tasas del condado, municipio, distrito escolar, ciudad, y cualquier otro distrito especial.<\/p>\n<h3>Formularios de impuestos estatales de Illinois<\/h3>\n<p>Whether you\u2019re filing as an individual, making estimated payments, or handling taxes for a business, these forms help you stay in good standing with the Illinois Department of Revenue.<\/p>\n<p><b>Form IL-1040: Illinois Individual Income Tax Return<\/b><b><br \/>\n<\/b> This is the main tax form for individual taxpayers in Illinois. If you\u2019re a full-year resident, this is the form you\u2019ll use to report your income, claim deductions and credits, and figure out whether you owe anything or are due a refund. Illinois has a flat income tax rate, so this form is pretty straightforward compared to some other states, but it\u2019s still important to double-check your entries before filing.<\/p>\n<p><b>Schedule NR: Nonresident and Part-Year Resident Computation of Illinois Tax<\/b><b><br \/>\n<\/b> If you didn\u2019t live in Illinois for the entire year or you earned money in the state while living elsewhere, you\u2019ll likely need to fill out this form. Schedule NR works alongside the IL-1040 and helps calculate how much of your income is actually taxable in Illinois. It\u2019s the key to making sure you\u2019re only paying tax on what the state is entitled to.<\/p>\n<p><b>Form IL-1040-ES: Estimated Income Tax Payments for Individuals<\/b><b><br \/>\n<\/b> If you expect to owe at least $1,000 in taxes when you file your return\u2014and you\u2019re not having enough withheld from your paycheck\u2014you may need to make quarterly estimated tax payments. That\u2019s where Form IL-1040-ES comes in. It\u2019s used to send those payments throughout the year and avoid underpayment penalties when tax season rolls around.<\/p>\n<p><b>Form IL-505-I: Automatic Extension Payment for Individuals<\/b><b><br \/>\n<\/b> Need a little extra time to file your IL-1040? This form lets you request an automatic six-month extension. It\u2019s important to know that this is just an extension to file, not to pay. So if you owe money, you\u2019ll still need to estimate that amount and send in a payment by the original deadline using this form.<\/p>\n<p><b>Form IL-1120: Corporation Income and Replacement Tax Return<\/b><b><br \/>\n<\/b> This form is for C corporations doing business in Illinois. It reports corporate income and calculates both the state income tax and something called the Personal Property Replacement Tax\u2014a tax that corporations pay instead of the old local personal property taxes. If you run a corporation, this is the form you\u2019ll be dealing with come tax time.<\/p>\n<p><b>Form ST-44: Illinois Use Tax Return<\/b><b><br \/>\n<\/b> Bought something online or out of state without paying sales tax? The state still wants its cut, and that\u2019s where Form ST-44 comes into play. Use tax is basically a way for Illinois to collect sales tax on purchases made without it. This form helps individuals report those purchases and pay the tax they owe. You can also report use tax directly on your IL-1040 if the total is small.<\/p>\n<p><b>Recursos fiscales del Estado de Illinois<\/b><\/p>\n<ul>\n<li>Departamento de Hacienda de Illinois:<a href=\"http:\/\/tax.illinois.gov\/\" target=\"_blank\" rel=\"noopener nofollow\"> impuestos.illinois.gov<\/a><\/li>\n<li>Find out if you are eligible to file state income taxes online using \u2018IL-1040 Web File:\u2019<a href=\"https:\/\/www.revenue.state.il.us\/app\/ifile\/Eligibility.html\" target=\"_blank\" rel=\"noopener nofollow\"> www.revenue.state.il.us\/app\/ifile\/Eligibility<\/a><\/li>\n<li>To file your Illinois personal income tax return for free using \u2018IL-1040 Web File,\u2019 go to the following website:<a href=\"https:\/\/www.revenue.state.il.us\/app\/ifile\/\" target=\"_blank\" rel=\"noopener nofollow\"> www.revenue.state.il.us\/app\/ifile<\/a><\/li>\n<li>Formularios del impuesto sobre la renta de las personas f\u00edsicas de Illinois del a\u00f1o en curso:<a href=\"https:\/\/tax.illinois.gov\/\" target=\"_blank\" rel=\"noopener nofollow\"> https:\/\/tax.illinois.gov\/<\/a><\/li>\n<li>Consulta del estado de devoluci\u00f3n del IRPF:<a href=\"https:\/\/www.revenue.state.il.us\/app\/refund\/servlet\/RefundStatus?jobid=867930218&#038;REQUEST_KEY=8679302181103128149618137\" target=\"_blank\" rel=\"noopener nofollow\"> www.revenue.state.il.us\/app\/refund\/servlet\/RefundStatus<\/a><\/li>\n<li>Use the \u2018Illinois Tax Rate Finder\u2019 to look up specific sales tax rates by location:<a href=\"https:\/\/www.revenue.state.il.us\/app\/trii\/\" target=\"_blank\" rel=\"noopener nofollow\"> www.revenue.state.il.us\/app\/trii<\/a><\/li>\n<li>Publication 108-Illinois Property Tax Credit:<a href=\"http:\/\/tax.illinois.gov\/Publications\/Pubs\/Pub-108.pdf\" target=\"_blank\" rel=\"noopener nofollow\"> tax.illinois.gov\/Publications\/Pubs\/Pub-108<\/a><\/li>\n<li>El D\u00eda de la Liberaci\u00f3n Fiscal en Illinois es el 13 de abril.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13260 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-1024x683.jpg\" alt=\"impuestos estatales de illinois\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-bhargava-marripati-674798-1569012-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>Illinois State Taxes: FAQ<\/h2>\n<p><b> 1. Do I have to file an Illinois state income tax return if I don\u2019t live there full time?<\/b><b><br \/>\n<\/b>If you earned income from Illinois sources\u2014whether you worked there, owned rental property, or ran a business in the state\u2014you\u2019ll likely need to file as a part-year resident or nonresident. Illinois uses Schedule NR to figure out how much of your income is actually taxable in the state. So even if you weren\u2019t living there the whole year, you still might owe something.<\/p>\n<p><b> 2. What kinds of income does Illinois tax?<\/b><b><br \/>\n<\/b>Illinois taxes most kinds of income you\u2019d also report on your federal return, like wages, tips, self-employment income, and interest or dividends. But the state is a bit more generous than some others because it doesn\u2019t tax Social Security benefits, military retirement pay, or distributions from most retirement plans. You\u2019ll still need to report all income, but not all of it will be taxed.<\/p>\n<p><b> 3. How does Illinois treat tax credits and deductions?<\/b><b><br \/>\n<\/b>Illinois doesn\u2019t offer a ton of deductions the way the federal government does. Instead, it gives you a standard exemption amount for yourself and each of your dependents. However, there are some tax credits available, like the Earned Income Tax Credit (EITC), which is a percentage of the federal version. There\u2019s also a property tax credit and a K-12 education expense credit if you qualify.<\/p>\n<p><b> 4. What happens if I don\u2019t pay my Illinois taxes on time?<\/b><b><br \/>\n<\/b>If you miss the deadline to pay what you owe, Illinois will charge interest starting from the due date of your return. There might also be penalties for late payment or late filing. The longer you wait, the more expensive it gets. If you&#8217;re having trouble paying in full, you might be able to set up a payment plan through MyTax Illinois.<\/p>\n<p><b>5. Can I get help filing my Illinois taxes for free?<\/b><b><br \/>\n<\/b>Yes, there are a few ways to file your Illinois state tax return for free. MyTax Illinois lets most taxpayers file online at no cost. If your income is below a certain level, you might also qualify for free assistance through programs like the IRS\u2019s Volunteer Income Tax Assistance (VITA) or AARP\u2019s Tax-Aide. These programs are available in many communities and can help with both state and federal returns.<\/p>","protected":false},"excerpt":{"rendered":"<p>If you live in Illinois (or at least earn part of your income there) you\u2019ll probably deal with state taxes at some point. While not an in-depth guide, this article gives you a solid overview of how Illinois state taxes work, including income tax, sales tax, and a few other essentials. It\u2019s not meant to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13262,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=2293"}],"version-history":[{"count":5,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2293\/revisions"}],"predecessor-version":[{"id":13264,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2293\/revisions\/13264"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/13262"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=2293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=2293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=2293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}