Federally taxed Social Security benefits and certain retirement plans are not taxable to IL. You may subtract most retirement income if it is included in Form IL-1040, Line 1. This includes income from:
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qualified employee benefit plans (including railroad retirement and 401(K) plans)
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Individual Retirement Accounts or self-employed retirement plans
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Social Security and railroad retirement benefits
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government retirement and government disability plans and group term life insurance premiums paid by a qualified retirement plan
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state or local government deferred compensation plans
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capital gains on employer securities
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retirement payments to retired partners
Illinois Income Tax refund
Write the total amount of any Illinois Income Tax overpayment (including any amount that was credited to another tax liability) reported as income on your 2009 U.S. 1040, Line 10. Do not include other states' refunds.
Other subtractions to income
You may be entitled to subtract other items from your income. See the Instructions for Schedule M to see if you are eligible for other subtractions.