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Illinois Compiled Statutes

35 ILCS 5/506 (2026)

Federal Returns

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(35 ILCS 5/506) (from Ch. 120, par. 5-506)
    Sec. 506. Federal Returns.
    (a) In general. Any person required to make a return for a taxable year under this Act may, at any time that a deficiency could be assessed or a refund claimed under this Act in respect of any item reported or properly reportable on such return or any amendment thereof, be required to furnish to the Department a true and correct copy of any return which may pertain to such item and which was filed by such person under the provisions of the Internal Revenue Code.
    (b) Changes affecting federal income tax. A person shall notify the Department if:
        (1) the taxable income, any item of income or
    
deduction, the income tax liability, or any tax credit reported in an original or amended federal income tax return of that person for any year or as determined by the Internal Revenue Service or the courts is altered by amendment of such return or as a result of any other recomputation or redetermination of federal taxable income or loss, and such alteration reflects a change or settlement with respect to any item or items, affecting the computation of such person's net income, net loss, or of any credit provided by Article 2 of this Act for any year under this Act, or in the number of personal exemptions allowable to such person under Section 151 of the Internal Revenue Code, or
        (2) the amount of tax required to be withheld by that
    
person from compensation paid to employees and required to be reported by that person on a federal return is altered by amendment of the return or by any other recomputation or redetermination that is agreed to or finally determined on or after January 1, 2003, and the alteration affects the amount of compensation subject to withholding by that person under Section 701 of this Act.
Such notification shall be in the form of an amended return or such other form as the Department may by regulations prescribe, shall contain the person's name and address and such other information as the Department may by regulations prescribe, shall be signed by such person or his duly authorized representative, and shall be filed not later than 120 days after such alteration has been agreed to or finally determined for federal income tax purposes or any federal income tax deficiency or refund, tentative carryback adjustment, abatement or credit resulting therefrom has been assessed or paid, whichever shall first occur.
(Source: P.A. 97-507, eff. 8-23-11.)

    
Notes of Decisions
Cited in 5 cases, 1998–2017 · leading case: Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013).
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Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013). · cites it 3× “In connection with that statute, the legislature amended the Uniform Penalty and Interest Act to provide that unpaid tax liabilities for tax periods between June 30, 2002, and July 1, 2009, must be satisfied within the 2010 amnesty period to avoid double interest, “except for…”
Peoria & Pekin Union Ry. Co. v. Dep't of Revenue, 704 N.E.2d 884 (Ill. App. Ct. 1998). · cites it 10× “" A Department audit concluded that there had been a change in federal taxable income which necessitated an amended return required by section 506(b) of the Act (35 ILCS 5/506(b) (West 1994)). A recalculation led the Department to conclude that the railway's base income for 1988…”
Hollinger Int'l, Inc. v. Bower, 841 N.E.2d 447 (Ill. App. Ct. 2005). “35 ILCS 5/506(b) (West 2000). The Department determined that the change in federal taxable income necessitated the filing of an amended return under section 506(b) and a penalty was imposed for a tax deficiency that occurred as a result of the change in the taxpayer’s federal…”
Rogers v. Illinois Dep't of Revenue, 2017 IL App (1st) 151449 (Ill. App. Ct. 2017). · cites it 4× “OPINION ¶1 Under section 506(b) of the Illinois Income Tax Act (Act) (35 ILCS 5/506(b) (West 2010)), an Illinois taxpayer must report any change in his or her federal income tax return within 120 days of the change having been “agreed to” or “finally determined for federal…”
Rogers v. Illinois Dep't of Revenue, 2017 IL App (1st) 151449 (Ill. App. Ct. 2017). · cites it 4× “” The question in this case is whether petitioners John E. Rogers and Frances L. Rogers “agreed to” a change in their 2002 federal returns, or whether such a change was “finally determined,” when John signed a settlement agreement with the IRS on behalf of a partnership whose…”
— 35 ILCS 5/506(b) — 5 cases
Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013). “In connection with that statute, the legislature amended the Uniform Penalty and Interest Act to provide that unpaid tax liabilities for tax periods between June 30, 2002, and July 1, 2009, must be satisfied within the 2010 amnesty period to avoid double interest, “except for…”
Peoria & Pekin Union Ry. Co. v. Dep't of Revenue, 704 N.E.2d 884 (Ill. App. Ct. 1998). “" A Department audit concluded that there had been a change in federal taxable income which necessitated an amended return required by section 506(b) of the Act (35 ILCS 5/506(b) (West 1994)). A recalculation led the Department to conclude that the railway's base income for 1988…”
Hollinger Int'l, Inc. v. Bower, 841 N.E.2d 447 (Ill. App. Ct. 2005). “35 ILCS 5/506(b) (West 2000). The Department determined that the change in federal taxable income necessitated the filing of an amended return under section 506(b) and a penalty was imposed for a tax deficiency that occurred as a result of the change in the taxpayer’s federal…”
Rogers v. Illinois Dep't of Revenue, 2017 IL App (1st) 151449 (Ill. App. Ct. 2017). “OPINION ¶1 Under section 506(b) of the Illinois Income Tax Act (Act) (35 ILCS 5/506(b) (West 2010)), an Illinois taxpayer must report any change in his or her federal income tax return within 120 days of the change having been “agreed to” or “finally determined for federal…”
Rogers v. Illinois Dep't of Revenue, 2017 IL App (1st) 151449 (Ill. App. Ct. 2017). “” The question in this case is whether petitioners John E. Rogers and Frances L. Rogers “agreed to” a change in their 2002 federal returns, or whether such a change was “finally determined,” when John signed a settlement agreement with the IRS on behalf of a partnership whose…”
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