Updated October 24, 2026. Quick answer: Line 42 of the 2025 Illinois Schedule M is the total. The instructions say “Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.”
What this line asks
The form prints the label as “Total Subtractions. Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.” The booklet’s own instruction is the shorter “Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.”
The booklet explains the schedule’s job in its opening answer: it “allows you to figure the total amount of additions you must include on Form IL-1040, Individual Income Tax Return, Line 3 and subtractions you may claim on Form IL-1040, Line 7.”
Who it applies to
Line 42 applies to anyone who filled in subtractions on page 3. The booklet repeats a note at the start of the subtractions step: “Enter your subtractions as positive amounts only.” It also sets the boundary for the whole schedule: “You may not subtract anything that is not listed on Schedule M.” Retirees should note that the retirement income subtraction itself is on the IL-1040, see the IL-1040 line 5 retirement income subtraction.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Instruction | “Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.” |
| Form label | “Total Subtractions. Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.” |
| Line 33 | “Enter the amount from Page 2, Line 32.” |
| Positive amounts | “Enter your subtractions as positive amounts only.” |
Where the result goes next
The instruction and the form agree: the total goes on “Form IL-1040, Line 7.” The form’s earlier subtotal is printed as “Add Lines 13 through 31 and enter the amount here and on Page 3, Line 33.” For what the IL-1040 does with line 7, see Illinois IL-1040 line by line, and for the neighbouring lines see Illinois retirement taxes and whether Illinois taxes pensions.
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
- Using the wrong span of lines. The instructions say “Add Lines 33 through 41. Enter the amount here and on Form IL-1040, Line 7.”
- Entering a negative number. The instructions say “Enter your subtractions as positive amounts only.”
- Adding a subtraction the schedule does not list. The instructions say “You may not subtract anything that is not listed on Schedule M.”
Related: Illinois retirement taxes, whether Illinois taxes pensions, the IL-1040 line 5 retirement income subtraction, and out-of-state pensions in Illinois.
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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.