Updated October 24, 2026. Quick answer: Line 25 of the 2025 Illinois Schedule M is the recovery line. The instructions say “Enter the amount of recovery of items (including refunds of any state and local income taxes, other than Illinois) that you deducted on your federal Form 1040 or 1040-SR, Schedule A, in a prior year.” They add “You must have included these items on your federal Form 1040 or 1040-SR, Schedule 1, and your Form IL-1040, Line 1, for this tax year.”
What this line asks
The form prints the label as “Recovery of items previously deducted on federal Form 1040 or 1040-SR, Schedule A (including refunds of any state and local income taxes, other than Illinois).” The instruction opens with a single sentence: “Enter the amount of recovery of items (including refunds of any state and local income taxes, other than Illinois) that you deducted on your federal Form 1040 or 1040-SR, Schedule A, in a prior year.”
State and local income tax refunds are the example the booklet puts in parentheses, and the words “other than Illinois” are part of that example. For the federal side of the same item, see Schedule 1 of Form 1040.
Who it applies to
The form prints a condition above this group of lines: “Enter the following only if included in Form IL-1040, Lines 1, 2, or 3:” The line 25 instruction ties the amount to your return as well: “You must have included these items on your federal Form 1040 or 1040-SR, Schedule 1, and your Form IL-1040, Line 1, for this tax year.”
The booklet also states a general rule for the whole schedule: “You may not subtract anything that is not listed on Schedule M.” Retirees who itemized in an earlier year are the likely readers; Illinois retirement taxes and whether Illinois taxes pensions cover the retirement income lines on this return.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| What to enter | “Enter the amount of recovery of items (including refunds of any state and local income taxes, other than Illinois) that you deducted on your federal Form 1040 or 1040-SR, Schedule A, in a prior year.” |
| Condition | “You must have included these items on your federal Form 1040 or 1040-SR, Schedule 1, and your Form IL-1040, Line 1, for this tax year.” |
| Attach | “Attach: a copy of federal Form 1040 or 1040-SR, page 1, and Schedule 1, and any schedule or attachment to your federal Form 1040 or 1040-SR that shows the nature and source of this deduction.” |
| Form attachments | “Attach a copy of federal Form 1040 or 1040-SR, Page 1, Schedule 1, and any other required federal forms.” |
Where the result goes next
Line 25 is one of the lines added on line 32, which the form prints as “Add Lines 13 through 31 and enter the amount here and on Page 3, Line 33.” Line 33 then carries it forward, and the schedule ends with “Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.” See the Illinois IL-1040 line by line guide for the IL-1040 side.
Edition and line numbers
This page reads the 2025 Schedule M Instructions (IL-1040) and the 2025 Schedule M form 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
- Entering an Illinois refund. The instructions describe the refunds as “refunds of any state and local income taxes, other than Illinois”
- Entering an item that was never reported. The instructions say “You must have included these items on your federal Form 1040 or 1040-SR, Schedule 1, and your Form IL-1040, Line 1, for this tax year.”
- Sending the schedule without the federal pages. The instructions say “Attach: a copy of federal Form 1040 or 1040-SR, page 1, and Schedule 1, and any schedule or attachment to your federal Form 1040 or 1040-SR that shows the nature and source of this deduction.”
Related: Illinois retirement taxes, whether Illinois taxes pensions, Schedule 1 of Form 1040, and Form 1040 lines 9, 10 and 11.
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Answer againSources
- 2025 Schedule M Instructions (Other Additions and Subtractions for Individuals), Illinois Department of Revenue: tax.illinois.gov
- 2025 Schedule M Other Additions and Subtractions for Individuals, 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.