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Category: Illinois

Use the worksheet below to calculate the portion of Illinois Business income or losses that needs to be included on your Illinois return.  If there is more than one business, you will calculate each business separately and then add the subtotals to enter the full amount attributable to Illinois on your return.

NONRESIDENTS:

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/

__________________________

=

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Total Sales Inside Illinois

 

Total Sales Everywhere

 

Illinois Income Apportionment Formula (IAF)

     

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X

_________________________

=

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IAF decimal (figured above)

 

Amount of business income or loss from Federal return, Form 1040,   Line 12

 

Illinois Apportioned Income
Enter this amount on your nonresident return.  Part Year residents continue below.

 

 

PART YEAR RESIDENTS (calculate the Illinois Apportioned Income above and continue below):

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+

_________________________

=

________________________

Illinois business income or loss incurred during your period of   residency

 

Illinois Apportioned Income (from above)

 

Total Illinois business income or loss.  Enter this amount on your return.