If you file a return on behalf of a service member whose federal income tax was forgiven because they died in a combat zone, or died from wounds, disease or injury they got in a combat zone, you can subtract all of that service member’s income from their Illinois return.
File the service member’s Illinois return on their behalf and subtract their income, following Illinois Department of Revenue Publication 102.
The service member’s death certificate or report of casualty, documentation of the combat zone service, and the federal determination forgiving their income tax.
