IL-2210 (R-12/21)
Printed by authority of the State of Illinois, web only-1.
Illinois Department of Revenue
2021 IL-2210 Computation of Penalties for Individuals
Attach to your Form IL-1040
IL Attachment No. 19
Read this information first -
We encourage you to let us figure your penalties and send you a bill instead of completing
this form yourself.
We will waive the late-payment penalty for underpayment of estimated tax if you timely paid the lesser of 100 percent of the prior year’s (2019
or 2020) tax liability or 90 percent of the current year’s tax liability. If you elect to complete Form IL-2210, this form reflects that waiver.
The late-payment penalty for underpayment of estimated tax is based on the tax shown due on your original return. Do not use the tax shown
on an amended return filed after the extended due date of the return to compute your required installments in Step 2.
Step 1: Provide the following information
Your name as shown on Form IL-1040 Your Social Security number
Note: If your prior year tax return was filed using a different
Social Security number than the number above, enter that number here.
Step 2: Figure your required installments A B
This year Prior year
1 Enter your total income tax, compassionate use of medical cannabis, and sale of
assets by gaming licensee surcharges from each tax return. See instructions. 1
2 Enter the amount of credits from each tax return. See instructions. 2
3 Subtract Line 2 from Line 1. If the result is a negative number, enter “0. 3
4a
Enter the total amount of this year’s Illinois withholding from your W-2 and 1099 forms.
4a
4b
Enter the total amount of pass-through withholding made on your behalf.
4b
4c Add Lines 4a and 4b and enter the result here. 4c
5 Subtract Line 4c from Line 3. 5
6 Multiply Column A, Line 3, by 90% (.9). 6
7 If Line 5 is $1,000 or less or if you are not required to make estimated tax payments,
enter “0, and go to Step 3. Otherwise, enter the lesser of Column A, Line 6,
or Column B, Line 3. 7
8 Divide the amount entered on Line 7 by four. This is the amount of each required
installment. (If you use the annualized income installment method, see instructions.) 8
Quarter 1 Quarter 2 Quarter 3 Quarter 4
15th day of 4th 15th day of 6th 15th day of 9th 15th day of 1st mo.
month of tax year month of tax year month of tax year after end of tax year
9a Enter the installment due date for
each quarter. See instructions.
__ __/__ __/__ __ __ __ __ __/__ __/__ __ __ __ __ __/__ __/__ __ __ __ __ __/__ __/__ __ __ __
9b Enter the required installment.
See instructions.
10a
Enter the amount of tax withheld.
10b
Enter the amount of pass-through.
10c
Add Lines 10a and 10b in each column.
11 Subtract Line 10c from Line 9b. If the
amount is negative, use brackets.
12 If the amount on Line 13 of the
previous quarter is negative, enter
that amount as a positive here.
Otherwise, enter “0.
13 Subtract Line 12 from Line 11. If the
amount is negative, use brackets.
Skip this line for Quarter 1.
Continue with Step 3 on Page 2
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
this information is required. Failure to provide information could result in a penalty.
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Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes.
Step 3: Figure your unpaid tax
14 Enter the amount from Column A, Line 3. 14
15 Enter the amount of household employment tax from Form IL-1040, Line 20. 15
16 Enter the amount of use tax from Form IL-1040, Line 21. 16
17 Add Lines 14 through 16. Enter the total amount here. 17
18 Calculate the total amount of all payments made on or before the original due date of your tax return. Include your
credit(s) carried forward from a prior year (see instructions), your total estimated payments made this year, Form
IL-505-I payments, the pass-through withholding made on your behalf, and your withholding as shown on your W-2
and 1099 forms. Compare that total to the total of Line 9b, Quarters 1 through 4, and enter the greater amount here.
18
19 Subtract Line 18 from Line 17. If the amount is
positive, enter that amount here. Enter this amount in Penalty Worksheet 2, Line 23, Column C and continue
to Step 4.
zero or negative, enter that amount here and, if negative, use brackets. 19
Step 4: Figure your late-payment penalty
Use Penalty Worksheet 1 to figure your late-payment penalty for underpayment of estimated tax.
Use Penalty Worksheet 2 to figure your late-payment penalty for unpaid tax.
You must follow the instructions in order to properly complete the penalty worksheets.
20 Enter the amount and the date of each payment you made. Include any credit(s) carried forward from a prior year. See instructions.
Amount Date paid Amount Date paid Amount Date paid
a
__ __/__ __/__ __ __ __
e
__ __/__ __/__ __ __ __
i
__ __/__ __/__ __ __ __
b
__ __/__ __/__ __ __ __
f
__ __/__ __/__ __ __ __
j
__ __/__ __/__ __ __ __
c
__ __/__ __/__ __ __ __
g
__ __/__ __/__ __ __ __
k
__ __/__ __/__ __ __ __
d
__ __/__ __/__ __ __ __
h
__ __/__ __/__ __ __ __
l
__ __/__ __/__ __ __ __
Penalty Worksheet 1 – Late-payment penalty for underpayment of estimated tax
If you paid the required amount from Line 13 by the payment due date for each quarter, do not complete this worksheet.
21 Enter the unpaid amounts from Line 13, Quarters 1 through 4, on the first line of the appropriate quarters in Column C below. If you have
more than four payments to apply to any quarter, use a separate piece of paper following the same format as below and attach to this form.
A B C D E F G H I
Due Unpaid Payment Balance due Payment Number of Penalty rate
Period date amount applied (Col. C - Col. D) date days late (See above) Penalty
Qtr 1
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
Qtr 2
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
Qtr 3
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
Qtr 4
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
22 Add Column I, Quarters 1 through 4. This is your late-payment penalty for underpayment of estimated tax.
Enter the total amount here and on your Form IL-1040, Line 33 (round to whole dollars). 22
You may apply any remaining overpayment from Quarter 4, Column E above to any underpayment when
figuring Penalty Worksheet 2, only if the payment date in Column F is after the original due date of the return.
Penalty rates
Number of days late Penalty rate
1 - 30 ........................... .02
31 or more ..................... .10
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IL-2210 (R-12/21)Page 2 of 4
Penalty Worksheet 2 – Late-payment penalty for unpaid tax
23 Enter any positive amount from Line 19 on the first line of Column C below.
A B C D E F G H I
Due Unpaid Payment Balance due Payment Number of Penalty rate
Return date amount applied (Col. C - Col. D) date days late (See Page 2) Penalty
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
__ __/__ __/__ __ __ __
24 Add Column I. This is your late-payment penalty for unpaid tax.
Enter the total amount here and on Step 5, Line 34. 24
Step 5: Figure your late-filing penalty and the amount you owe
Figure your late-filing penalty only if
you are filing your tax return after your extended due date, and
your tax was not paid on or before your original due date.
Figure your late-filing penalty.
25 Enter the amount from Form IL-1040, Line 14. 25
26 Enter the amount of household employment tax from Form IL-1040, Line 20. 26
27 Enter the amount of use tax from Form IL-1040, Line 21. 27
28 Enter the amount of compassionate use of medical cannabis and sale of assets by gaming licensee
surcharges from Form IL-1040, Line 22. 28
29 Add Lines 25 through 28. Enter the total amount here. 29
30 Enter the total amount of credits and payments made on or before your original due date. 30
31 Subtract Line 30 from Line 29. 31
32 Multiply the amount on Line 31 by 2% (.02). 32
33 Enter the lesser of Line 32 or $250. This is your late-filing penalty. 33
Figure the amount you owe.
34 Enter any late-payment penalty for unpaid tax from Line 24. 34
35 Enter any late-filing penalty from Line 33. 35
36 If you have an overpayment on Form IL-1040, Line 36, enter that amount as a <negative number>.
If you have an amount due on Form IL-1040, Line 40, enter that amount as a positive number. 36
37 Add Lines 34 through 36. If the result is a negative number, this is the amount you are overpaid. If the result is a
positive number, this is the amount you owe. See Form IL-1040, Line 40, instructions for your payment options. 37
Continue to Step 6 on Page 4, if annualizing your income.
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IL-2210 (R-12/21) Page 3 of 4
Step 6: Complete the annualization worksheet for Step 2, Line 9b
Complete this worksheet only if your income was not received evenly throughout the year and you choose to annualize your
income. Complete Lines 38 through 56 of one column before going to the next, beginning with Column A.
A B C D
First 3 months First 5 months First 8 months All 12 months
38 Enter your Illinois base income
for each period. See instructions.
38
39 Annualization factors. 39
40 Multiply Line 38 by Line 39.
This is your annualized income. 40
41 Exemptions. See instructions. 41
42 Subtract Line 41 from Line 40.
This is your Illinois net income. 42
43
Multiply Line 42 by 4.95% (.0495).
See instructions.
43
44 Compassionate use of
medical cannabis and sale of
assets by gaming licensee
surcharges. See instructions. 44
45 Add Lines 43 and 44. 45
46 For each period, enter the
amount you entered on
Step 2, Line 2, Column A. 46
47 Subtract Line 46 from Line 45.
If less than zero, enter “0. 47
48 Applicable percentage. 48
49 Multiply Line 47 by Line 48.
This is your annualized
installment. 49
50 Add the amounts on Line 56 of
each of the preceding columns
and enter the total here. 50
51 Subtract Line 50 from Line 49.
If less than zero, enter “0. 51
52 Enter the amount you would
have entered in Step 2, Line 9b,
if you were not annualizing. 52
53 Enter the amount from Line 55
of the preceding column. 53
54 Add Lines 52 and 53. 54
55 If Line 54 is greater than
Line 51, subtract Line 51 from
Line 54. Otherwise, enter “0. 55
56 Enter the lesser of Line 51 or
Line 54 here and on Step 2,
Line 9b. This is your required
installment. 56
4 2.4 1.5 1
22.5% (.225) 45% (.450) 67.5% (.675) 90% (.900)
Skip this line for Column A.
Skip this line for Column A.
Skip this line for Column D.
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IL-2210 (R-12/21)
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