Updated October 24, 2026. Quick answer: Line 7 of the 2025 Illinois IL-1040 is for subtractions that are not on lines 5 or 6. The instructions say “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.”
What this line asks
The printed label is “Other subtractions. Attach Sch. M.” The instructions for the line read: “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.”
Retirement income has its own line just above. Line 5 is labeled “Social Security benefits and certain retirement plan income if included in Line 1.” That line has its own page: IL-1040 line 5 retirement income subtraction.
Who it applies to
Line 7 applies to a reader who is eligible for a subtraction on Schedule M, and the instructions send the reader there to find out: “See the instructions for Schedule M to see if you are eligible for other subtractions.”
Retirement items are handled on line 5. The line 5 instructions list sources that include “qualified employee benefit plans (including railroad retirement and 401(K) plans) and Individual Retirement Accounts or self-employed retirement plans reported on federal Form 1040 or 1040-SR, Line 4b and 5b.” and “Social Security and railroad retirement benefits reported on federal Form 1040 or 1040-SR, Line 6b.” They add: “See Publication 120 for detailed information about what retirement income you may subtract.”
State-specific reading: whether Illinois taxes Social Security and Illinois tax on military retirement.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Opening statement | “You may be entitled to subtract other items from your income.” |
| Where to check eligibility | “See the instructions for Schedule M to see if you are eligible for other subtractions.” |
| What to attach | “Attach: Schedule M and any required supporting documents.” |
The figures the line prints
The instructions for line 7 print no dollar amounts or percentages. The amounts come from Schedule M.
Where the result goes next
Line 7 joins lines 5 and 6 on line 8: “Add Lines 5, 6, and 7. This is the total of your subtractions.” The amount on line 8 is then used on line 9; see IL-1040 line 9. The Schedule M total is covered on Schedule M line 42.
Edition and line numbers
This page reads the 2025 Form IL-1040 Instructions from the Illinois Department of Revenue, the current file served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Putting retirement plan income here that belongs on line 5. The line 5 instructions say “See Publication 120 for detailed information about what retirement income you may subtract.”
- Entering an amount on line 7 with no schedule behind it. The instructions say “Attach: Schedule M and any required supporting documents.”
- Guessing at eligibility. The instructions say “See the instructions for Schedule M to see if you are eligible for other subtractions.”
Related: IL-1040 line 5 retirement income subtraction, Illinois tax on military retirement, and whether Illinois taxes Social Security.
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Answer againSources
- 2025 Form IL-1040 Instructions, Illinois Department of Revenue: tax.illinois.gov
- 2025 Form IL-1040 Individual Income Tax Return, Illinois Department of Revenue: tax.illinois.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.