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Category: Illinois

Illinois NonResident and Part Year Taxable Rents, Royalties, Partnerships, S corporations, Trusts and Estates

Part Year residents include the total amount received for rents, royalties, partnerships, S corporations, trusts and estates while they were a resident of Illinois PLUS

The total amount of the following during their period of nonresidency:

  • the net amount of income or loss, other than business income, you received from:
    • real estate located in Illinois
    • tangible personal property, to the extent it was used in Illinois
    • patents and copyrights (the amount that was used in Illinois)


  • income or loss you received from a partnership, S corporations, trusts, and estates as directed by Illinois Schedules K-1-P and K-1-T
  • income or loss you received from an Illinois business.  If your business was conducted

    • entirely in Illinois, enter the full amount included on your Federal return
    • both inside and outside of Illinois, complete the worksheet below to figure the portion of that income to include.

Illinois Apportioned Income Worksheet:






Total Sales Inside Illinois


Total Sales Everywhere


Illinois Income Apportionment Formula (IAF)







IAF decimal (figured above)


Amount of total income from Federal return, Form 1040, Line 17


Illinois Apportioned Income Enter this amount on your NonResident Return.  Part Year residents continue below




 Part Year Residents:






Illinois rents, royalties, partnerships, S corporations, trusts and estates income earned during your period of   residency


Illinois Apportioned Income (from above)


Total taxable interest/dividend income




For additional information, please refer to the IL Nonresident Instructions.