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A Notice of Tax Due shows the amount of tax, penalties, and interest you owe on your Illinois tax return. The Notice of Tax Due may be the first notice or only notice that you receive for a given tax return. For more information about individual income tax notices, see letters and notices.
The Illinois Department of Revenue (IDOR) sends letters and notices to request additional information and support for information you report on your tax return, or to inform you of a change made to your return, balance due or overpayment amount.
If your change decreases the tax due to Illinois and you want a refund, you must file an amended return (claim for overpayment) within three years after the extended due date, three years after the date your original return was filed, or one year after the date your Illinois tax was paid, whichever is latest.
A Return Correction Notice (RCN), is a letter we send to you when we find problems with your Illinois tax return. The letter details the problems we found, any changes we made, and the action you need to take.
You should file Form IL-1040-X only after you have filed a processable Illinois Income Tax return. You must file a separate Form IL-1040-X for each tax year you wish to change. Do not file another Form IL-1040 with amended figures to change your originally filed Form IL-1040.
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A person who moves into Louisiana after the start of the succeeding year, and who files his federal income tax return for the prior taxable year using a Louisiana address, will receive the letter of inquiry from the department concerning Louisiana income tax liability, even though the person was not a resident of

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