Updated October 24, 2026. Quick answer: Line 3 of the 2025 Illinois IL-1040 is for additions that come from Schedule M. The instructions say “Complete Schedule M if you have any of the following items:” The three income lines then feed line 4.
What this line asks
The printed label is “Other additions. Attach Sch. M.” The instructions for the line begin: “Complete Schedule M if you have any of the following items:” The list that follows is in the table below.
Who it applies to
The instructions name the items that send a reader to Schedule M, so the line applies to a reader who has one of them. Two of the items touch families and savers: “earnings distributed from IRC Section 529 college savings and tuition programs and ABLE plans if these earnings are not included in your adjusted gross income, Line 1” and “deductions claimed in prior years for college savings plan and ABLE plan contributions if you made a nonqualified withdrawal this tax year”.
Related reading: Illinois 529 plan tax deduction and Illinois tax on capital gains. The Schedule M line that works with 529 contributions is covered on Schedule M line 13.
What the instructions say to enter
| Step | What the instructions say |
|---|---|
| Item 1 | “your child’s federally tax-exempt interest and dividend income as reported on federal Form 8814” |
| Item 2 | “a distributive share of additions you received from a partnership, S corporation, trust, or estate” |
| Item 3 | “Lloyd’s plan of operation loss, if reported on your behalf on Form IL-1065, and included in your adjusted gross income” |
| Item 4 | “earnings distributed from IRC Section 529 college savings and tuition programs and ABLE plans if these earnings are not included in your adjusted gross income, Line 1” |
| Item 5 | “an addition amount calculated on Form IL-4562, Special Depreciation” |
| Item 6 | “business expense recapture (nonresidents only)” |
| Item 7 | “recapture of deductions for contributions to Illinois college savings plans and ABLE plans transferred to an out-of-state plan” |
| Item 8 | “credit received on Schedule 1299-C for student-assistance contributions made as an employer on behalf of your employees” |
| Item 9 | “deductions claimed in prior years for college savings plan and ABLE plan contributions if you made a nonqualified withdrawal this tax year” |
| Item 10 | “any other amounts that you are required to add to your federal adjusted gross income” |
| Where to look for more | “For more information, see the Schedule M Instructions.” |
| What to attach | “Attach: Schedule M and any required supporting documents.” |
The figures the line prints
The instructions for line 3 print no dollar amounts or percentages. Each item is described in words, and the amounts come from Schedule M.
Where the result goes next
Step 2 ends on line 4: “Total income. Add Lines 1 through 3.” The instructions group the whole step under “Lines 1-9”. The Illinois IL-1040 line by line page covers the next steps.
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
- Entering a 529 or ABLE plan earnings figure without checking whether it is already in line 1. The instructions list “earnings distributed from IRC Section 529 college savings and tuition programs and ABLE plans if these earnings are not included in your adjusted gross income, Line 1”
- Filling in line 3 without the schedule behind it. The instructions say “Attach: Schedule M and any required supporting documents.”
- Overlooking the catch-all item. The instructions list “any other amounts that you are required to add to your federal adjusted gross income”
Related: Illinois 529 plan tax deduction, Illinois tax on capital gains, and Illinois retirement taxes.
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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.