Illinois NonResident and Part Year Taxable Other Gains or Losses
Use the following worksheet to calculate the Illinois portion of Other Gains/Losses from business.
Illinois Apportioned Income Worksheet:
Total Sales Inside Illinois
Total Sales Everywhere
Illinois Income Apportionment Formula (IAF)
IAF decimal (figured above)
Amount of gain or loss of other business property from Federal return, Form 1040, Line 14
Illinois Apportioned Income Enter this amount on your NonResident Return. Part Year Residents continue below
Part Year Residents:
Illinois gain/loss from sale of other business property received during your period of residency
Illinois Apportioned Income (from above)
Illinois portion of gains/losses from sale of other business property. Enter this amount on your Part Year Resident Return
For further instructions, please see the IL NonResident/Part Year instructions.