Specic Instructions
If your employer withheld tax or you paid tax to these states on your
compensation, you must claim a refund from that state. You may
not claim a credit on Schedule CR for that tax. You must le the
appropriate forms with that state to receive a refund of tax withheld in
error.
The reciprocal agreements do not prohibit subdivisions of these
states from imposing a tax on your compensation. For example,
if you were subject to tax by a city in Kentucky while you were an
Illinois resident, you may claim a credit for that local tax.
In addition, because of dierences in state laws, you may be
considered a resident by one of these states and required to pay
their income taxes, even though you are an Illinois resident under
Illinois law. In that case, you may claim a credit for the tax paid.
Where can I nd specic formulas to gure tax paid
to other states?
When you gure credit for tax paid to other states, you must consider
that tax from the other states’ returns may not be calculated in the
same manner as on your Illinois return. For a list of formulas that
identify the tax forms, line numbers, additions, and subtractions that
you must use to compute the other states’ tax for Schedule CR, see
Publication 111.
What if I need additional assistance or forms?
Visit our website at tax.illinois.gov for assistance, forms or
schedules.
Write us at Illinois Department of Revenue, P.O. Box 19001,
Springeld, Illinois 62794-9001.
Call 1 800 732-8866 or 217 782-3336 (TTY at 1 800 544-5304).
Visit a taxpayer assistance oce - 8:00 a.m. to 5:00 p.m.
(Springeld oce) and 8:30 a.m. to 5:00 p.m. (all other oces),
Monday through Friday.
What is the purpose of Schedule CR?
Schedule CR, Credit for Tax Paid to Other States, allows you to
take a credit for income taxes you paid to other states on income
you received while a resident of Illinois. You are allowed this credit
only if you led a required tax return with the other state. You must
use information from the tax return you led with the other state to
complete Schedule CR.
A part-year resident may only take a credit on income earned while
a resident of Illinois.
A nonresident may not take a credit on Illinois Schedule CR.
What taxes qualify for the credit?
Taxes that qualify for the credit are income taxes you paid to another
state of the United States, the District of Columbia, the Commonwealth
of Puerto Rico, or any territory or possession of the United States,
or to a political subdivision (e.g., county, city, local) of one of these
jurisdictions. No credit is allowed for taxes paid to the federal
government or to foreign countries or to their political subdivisions.
To qualify for this credit, a tax must be deductible as state and local
income taxes paid on your federal Schedule A, Itemized Deductions,
whether or not you actually claimed the deduction. An alternative
minimum tax measured by income may qualify. See Publication 111,
Illinois Schedule CR for Individuals, for details.
Note: No credit is allowed for interest or penalties imposed on you,
even in connection with an income tax. You may claim the credit
for income taxes paid on your behalf (e.g., by withholding or with a
composite return), but only if you are the person legally liable for the
tax (i.e., if you would be required to pay the tax if it had not been paid
on your behalf).
What if I earned income in Iowa, Kentucky, Michigan,
or Wisconsin?
If you earned wages, salaries, tips, or other employee compensation
from an employer in Iowa, Kentucky, Michigan, or Wisconsin while
you were a resident of Illinois, you are covered by a reciprocal
agreement between that state and Illinois and are not taxed by that
state on your compensation. However, you may be taxed on other
income.
General Information
IL-1040 Schedule CR Instructions (R-12/23) Printed by authority of the State of Illinois. Electronic only, one copy.
Page 1 of 6
Illinois Department of Revenue
Schedule CR IL-1040 Instructions 2023
Step 1: Provide the following information
Enter your name and Social Security number as shown on your Form
IL-1040, Individual Income Tax Return.
Step 2: Figure the Illinois and non-Illinois portions
of your federal adjusted gross income, and Step 3:
Figure your Illinois additions and subtractions
Column A - Total
Note:
Line 15, Other income, should not include any net operating loss
(NOL) carryforward to this year that is available to carry forward to next
year. See Form IL-1040, Line 1 instructions.
Illinois Residents - In Column A of each line, except Line 15, enter
the amounts exactly as reported on the corresponding line of your
federal income tax return or your Form IL-1040. Do not separate your
Illinois and non-Illinois portion or exclude any items when completing
Column A.
Part-year Residents - In Column A of each line, enter the amounts
as reported on the equivalent line of your Schedule NR, Column B.
For example, you would enter the amount from Column B, Line 5 of
your Schedule NR on Column A, Line 1 of your Schedule CR.
Note: If Column B of your Schedule NR included any amount from
the period while you were not a resident, do not include that amount
in Column A.
Note: If you led a joint federal income tax return and are ling a
separate Illinois return, include in Column A only your share of the
amounts from your joint federal income tax return. Complete the
Allocation Worksheet in the Form IL-1040 Instructions to determine
your share of the amounts from your joint federal return.
IL-1040 Schedule CR Instructions (R-12/23)
Page 2 of 6
Column B – Non-Illinois Portion
In Column B for each line, include only the portion of an amount
included in Column A of that line that is non-Illinois income or
deduction, as determined using Illinois’ rules for sourcing income.
Do not include any amount that is not included in Column A, or any
portion of an amount that is included in Column A unless specically
instructed to do so below or in Publication 111.
Illinois Residents - To determine the amount to enter in Column B
of each line, read and follow the specic instructions below.
Part-year Residents - To determine the amount to enter in Column B
of each line, apply the specic instructions for each line below to the
amount in Column A. Do not include any amount from the period while
you were a nonresident. See Publication 111 for specic examples.
Note:
Do not enter an amount on the shaded lines.
Note: Partnerships, S corporations, trusts, or estates
If you received an Illinois Schedule K-1-P or K-1-T, complete the
Partnership, S corporation, Trust (PST) Business Income Worksheet
on Page 6 for each applicable line.
Income
Line 1: Wages, salaries, tips, etc.
Enter the amount of wages not shown as Illinois wages on the state
copy of the W-2 form(s) you received. Do not include wages taxed
by another state if they are also shown as Illinois wages. Also do
not include any wages you received for working in Iowa, Kentucky,
Michigan, or Wisconsin while you were an Illinois resident, unless you
paid tax to a city or county on these wages.
Note: If the Illinois wages as shown on your W-2 form(s) are
incorrect, attach a letter from your employer, on company letterhead,
stating the correct amount of Illinois wages and the number of work
days performed in each state. If any of the compensation was earned
in a prior tax year, (i.e. deferred compensation or exercised stock
options), the statement must include a detailed calculation of how
this income has been sourced. We will not accept a letter from you or
your tax preparer.
Note: If you are claiming a credit for tax paid to a local government,
attach copies of your local tax return or W-2 form(s) showing local
wages.
Note: If you are a dual resident of Illinois and Iowa, Kentucky,
Michigan, or Wisconsin and you are claiming this credit, attach
copies of the out-of-state returns.
Note: If any of your wages are for military pay, be sure to complete
Step 3, Line 39 and Schedule M.
Line 2: Taxable interest
Interest income you received, other than business interest income, is
Illinois income. Do not include any nonbusiness interest.
Business interest income you received as part of a business
conducted in Illinois is sourced to Illinois. If this income was received
from an Illinois business conducted
̆ entirely in Illinois, enter zero on this line.
̆ entirely outside Illinois, enter the amount from Column A.
̆ from both inside and outside Illinois, complete the IAF
Worksheet on Page 5 to gure the non-Illinois portion of that
income, and include the amount from Line 5 of the worksheet.
Line 3: Ordinary dividends
Dividend income you received, other than business dividend income,
is Illinois income. Do not include any nonbusiness dividends.
Business dividend income you received as part of a business
conducted in Illinois is sourced to Illinois. If this income was received
from an Illinois business conducted
̆ entirely in Illinois, enter zero on this line.
̆ entirely outside Illinois, enter the amount from Column A.
̆ from both inside and outside Illinois, complete the IAF
Worksheet on Page 5 to gure the non-Illinois portion of that
income, and include the amount from Line 5 of the worksheet.
Line 4: Taxable refunds, credits, or osets of state and
local income taxes
Do not enter an amount on this line.
Line 5: Alimony received
Do not enter an amount on this line.
Line 6: Business income or loss
Business income or loss you received as part of a business
conducted in Illinois is sourced to Illinois. If your business income or
loss was received from an Illinois business conducted
̆ entirely in Illinois, enter zero on this line.
̆ entirely outside Illinois, enter the amount from Column A.
̆ from both inside and outside Illinois, complete the IAF
Worksheet on Page 5 to gure the non-Illinois portion of that
income, and include the amount from Line 5 of the worksheet.
Line 7: Capital gain or loss
Enter any capital gains or losses, other than business capital gains
or losses, you received from the sale of real property or tangible
personal property located outside Illinois at the time of the sale or
exchange. Nonbusiness capital gains or losses that resulted from
your sale of intangibles are sourced to Illinois and cannot be included.
Capital gains or losses you received as part of a business conducted
in Illinois are taxed by Illinois. If you received your business income
or loss from an Illinois business conducted
̆ entirely in Illinois, enter zero on this line.
̆ entirely outside Illinois, enter the amount from Column A.
̆ from both inside and outside Illinois, complete the IAF
Worksheet on Page 5 to gure the non-Illinois portion of your
capital gain or loss, and include the amount from Line 5 of the
worksheet.
Line 8: Other gains or losses
Other gains or losses you received as part of a business conducted
in Illinois are taxed by Illinois. All gains or losses you included on
federal Form 4797, Sales of Business Property, are classied as
business income.
If this income or loss was received from an Illinois business
conducted
̆ entirely in Illinois, enter zero.
̆ entirely outside Illinois, enter the amount from Column A.
̆ from both inside and outside Illinois, complete the IAF
Worksheet on Page 5 to gure the non-Illinois portion of that
income, and include the amount from Line 5 of the worksheet.
Line 9: Taxable IRA distributions
Do not enter an amount on this line.
Line 10: Taxable pensions and annuities
Do not enter an amount on this line.
Line 11: Rental real estate, royalties, partnerships, S
corporations, trusts, etc.
Figure the total amount to enter on this line by adding
̆ the net amount of income or loss, other than business income,
you received from
̆ real estate located outside Illinois.
̆ tangible personal property, to the extent it was used outside
Illinois.
Note: You can determine the extent of non-Illinois use of tangible
personal property by dividing the number of days the property
was outside Illinois during the rental or royalty period in the taxable
year, by the total number of days in the rental or royalty period in the
taxable year. Multiply the resulting fraction by the net amount of rents
or royalties received.
̆ patents and copyrights (the amount that was used outside
Illinois).
Note: A patent is used outside Illinois when it is employed in the
production, fabrication, manufacturing, or other processing
of a product outside Illinois, or when a patented product is
produced outside Illinois.
IL-1040 Schedule CR Instructions (R-12/23)
Page 3 of 6
A copyright is used outside Illinois when the printing or
publication originated outside Illinois.
• income or loss you received from a non-Illinois business. If your
business was conducted
̆ entirely in Illinois, enter zero.
̆ entirely outside Illinois, enter the amount from Column A.
̆ both inside and outside Illinois, complete the IAF Worksheet
on Page 5 to gure the non-Illinois portion of that income,
and include the amount from Line 5 of the worksheet.
̆ income or loss you received from partnerships, S
corporations, trusts, and estates as directed by Illinois
Schedules K-1-P and K-1-T.
Complete the PST Worksheet on Page 6 to gure the
amount to include.
Line 12: Farm income or loss
All farm income or loss that you included on federal Schedule F,
Prot or Loss from Farming, and that you received from an Illinois
farm is taxed by Illinois. If your farm income or loss was received
̆ entirely from Illinois sources, enter zero.
̆ entirely outside Illinois, enter the amount from Column A.
̆ from both inside and outside Illinois, complete the IAF
Worksheet on Page 5 to gure the non-Illinois portion of
your farm income, and include the amount from Line 5 of the
worksheet.
Line 13: Unemployment compensation
Enter the amount of unemployment compensation you received from
any state other than Illinois.
Line 14: Taxable Social Security benets
Do not enter an amount on this line.
Line 15: Other income
Please include a detailed description of each type of other income
on the line provided or on an attached sheet. Do not include any
amount in Column B except net operating loss (NOL) carryforwards,
other states’ gambling, sports wagering, and lottery winnings, and
recoveries of items deducted in prior years.
Note: Payments of winnings from sports wagering are conducted in
accordance with the Sports Wagering Act for tax years ending on or
after December 31, 2021.
̆ If your business net operating loss (NOL) was
► from a partnership or an S corporation, complete the PST
Worksheet on Page 6 to gure the amount to include.
► from a business you conducted entirely in Illinois, do not
include this amount.
► from a business you conducted inside and outside Illinois,
gure the non-Illinois portion on the IAF Worksheet, Page 5,
and include the amount from Line 5 of the worksheet.
Note:
Do not include any NOL carryforward to this year that is
available to carry forward to next year in Column B. See Form IL-1040,
Line 1 instructions.
̆ Include the amount of income you received from a recovery or
reimbursement for a deduction claimed in a prior year to the
extent that the deduction was allocated to other states.
Lines 16 and 17: Follow the instructions on the form.
Adjustments to Income
Line 18: Educator expenses
Write the amount of educator expenses you deducted this year for
which the related compensation is allocable to other states. If only a
portion of the compensation related to your total business expenses
shown in Column A is allocated outside Illinois, allocate the same
portion of these expenses in Column B.
Line 19: Certain business expenses of reservists,
performing artists, and fee-basis government ocials
Enter the amount of business expenses you deducted this year for
which the related compensation is allocable to other states. If only a
portion of the compensation related to your total business expenses
shown in Column A is allocated outside Illinois, allocate the same
portion of these expenses in Column B.
Line 20: Health savings account deduction
Enter the amount from Column A.
Line 21: Moving expenses for members of the armed
forces
Enter the amount of expenses you paid if you are a member of the
Armed Forces on active duty and, due to a military order, you move
to Illinois because of a permanent change of station. See Federal
Form 3903 Instructions.
Non-Illinois self-employment decimal for Lines 22, 23, and 24
Complete the following calculation to determine your non-Illinois
self-employment (NSE) decimal for use on Lines 22, 23, and 24. The
NSE decimal may not exceed 1.0 or be less than zero.
÷ =
.
Self-employment Self-employment income Non-Illinois self-
income included Schedule SE employment (NSE)
in Column B Part I, Line 3 decimal
plus 5a
Line 22: Deductible part of self-employment tax
Figure the amount of your non-Illinois deduction for self-employment
tax by completing the following calculation, and enter the amount on
Line 22, Column B.
.
× = $
NSE decimal Column A, Line 22 Column B, Line 22
Line 23: Self-employed SEP, SIMPLE, and qualied plans
Figure the amount of your non-Illinois deduction by completing the
following calculation using the NSE decimal, and enter the amount
on Line 23, Column B.
.
× = $
NSE decimal Column A, Line 23 Column B, Line 23
Line 24: Self-employed health insurance deduction
Figure the amount of your non-Illinois deduction by completing the
following calculation using the NSE decimal, and enter the amount
on Line 24, Column B.
.
× = $
NSE decimal Column A, Line 24 Column B, Line 24
If this deduction is for health insurance premiums paid for you (or
reimbursed to you) by an S corporation and reported to you as
wages, include the amount in Column B if your wages from the S
corporation are included in Line 1, Column B.
Line 25: Penalty on early withdrawal of savings
Enter the penalty amount you paid when you withdrew money from
a business savings account earning interest that is allocated outside
Illinois. If only a portion of the interest on the account is allocated
outside Illinois, allocate the same portion of this penalty here.
Line 26: Alimony paid
Enter the amount from Column A.
Line 27: IRA deduction
Figure the amount of your non-Illinois IRA deduction by completing
the calculation below, and enter the result on Line 27, Column B.
÷ =
Wages, salaries, tips, earned income Wages, salaries, tips, alimony, earned
received from a non-Illinois source income received from all sources
× = $
Decimal Column A, Line 27 Column B, Line 27
Line 28: Student loan interest deduction
Enter the amount from Column A.
Line 29: RESERVED
Line 30: Archer MSA deduction
Enter the amount from Column A.
Line 31: Other adjustments
Use this line only if the Internal Revenue Service instructs you to
include an amount on your federal Form 1040 or 1040-SR, Schedule
1, Line 24 that is not listed as a separate line item on the federal Form
1040 or 1040-SR, Schedule 1, Lines 11 through 23. Include only the
amount of unlisted items, not the Line 25 total.
If the federal adjustment is
► an item of income, you may include the subtraction in Column B
only if the amount is included as income in Column B on another
line of this schedule.
► an expenditure related to income, you must include in Column B
the same percentage of Column A as the percentage of the total
related income included in Column B on any line of this
schedule.
► an expenditure unrelated to income, you must include in
Column B the amount from Column A.
Lines 32 and 33: Follow the instructions on the form.
Step 3: Figure your Illinois additions and subtractions
Additions
Line 34: Federally tax-exempt interest and dividend income
Interest and dividends, except from a business, are Illinois income. Do not
include any nonbusiness interest or dividends.
Federally tax-exempt interest income you received as part of a business
conducted in Illinois is taxed by Illinois. If this income was received from
an Illinois business conducted
• entirely in Illinois, enter zero.
• entirely outside Illinois, enter the amount from Column A.
• both inside and outside Illinois, complete the IAF Worksheet
on Page 5 to gure the non-Illinois portion of that income, and
include the amount from Line 5 of the worksheet.
Line 35: Other additions
Include the following:
■ any distributive share of additions received from partnerships,
S corporations, trusts, and estates as reported on Schedules
K-1-P and K-1-T. Complete the PST Worksheet on Page 6 to
gure the amount to include.
■ any Lloyd’s plan of operation loss if reported on your behalf
on Form IL-1065, Partnership Replacement Tax Return, and
included in your adjusted gross income.
■ any nonbusiness amount you reported on Form IL-4562,
Special Depreciation, that resulted from non-Illinois property.
■ any business amounts you reported on Form IL-4562 and the
addition for Student-Assistance Contribution Credit claimed on
Schedule 1299-C, Income Tax Subtractions and Credits. If the
amount was incurred in an Illinois business conducted
• entirely in Illinois, enter zero.
• entirely outside Illinois, enter the amount from Column A.
• both inside and outside Illinois, complete the IAF Worksheet on
Page 5 to gure the non-Illinois portion of these amounts, and
include the amount from Line 5 of the worksheet.
■ recapture of deductions for contributions to Illinois college
savings and ABLE plans transferred to an out-of-state plan.
■ business expense recapture only if you reported income from
an asset or activity as business income in prior years and
reported any income earned while you were a nonresident
from that asset or activity as nonbusiness income on your
Schedule NR for this year.
Line 36: Follow the instructions on the form.
Subtractions
Line 37: Federally taxed Social Security and retirement
income
Do not enter any amount on this line except retirement income paid
directly to you as a retired partner included in Column A, but only to
the extent that income is included in Line 11, Column B.
Line 38: Illinois Income Tax overpayment
Do not enter an amount on this line.
Line 39: Other subtractions
Include the total amount of the following:
■ “Bright Start” or “Bright Directions” College Savings Pool
contributions and “College Illinois” Prepaid Tuition Program
contributions from your Schedule M, Other Additions and
Subtractions for Individuals, Line 13.
■ Restoration of amounts held under claim of right from your
Schedule M, Line 15, are included in Column B to the extent
the claim of right income would be included in Column B if you
had received that income this year.
■ Contributions to a job training project from your Schedule M,
Line 16.
■ Contributions to a qualied Illinois ABLE account from your
Schedule M, Line 20.
Use the instructions for each of the following items to gure the
amount to include:
■ Enter the amount of the following items from Column A, Line 39
that is included as income in Column B of any line.
• August 1, 1969, valuation limitation
• River Edge Redevelopment Zone and High Impact
Business Dividend Subtraction
• Ridesharing money and other benets
• Payment of life insurance, endowment, or annuity
benets received
• Lloyd’s plan of operation income if reported on your
behalf on Form IL-1065
• Illinois Pre-Need Cemetery Sales Act trust income
• Education loan repayments to primary care physicians
• Reparations or other amounts received as a victim of
persecution by Nazi Germany
• Interest from obligations of Illinois state and local
government
• Your child’s interest income reported on U.S. Form
8814
■ Military pay - Enter the amount of military pay you received for
duty in the U.S. Armed Forces. This income must be included in
your federal adjusted gross income and in Column B, Line 1.
■ U.S. government obligations - Enter the amount of any interest
income from U.S. Treasury bonds, bills, notes, savings bonds,
and U. S. agency interest you included in Column B, Line 2.
■ Distributive share of subtractions from a partnership,
S corporation, trust, or estate - Enter the amount reported
to you on the Schedule K-1-P or Schedule K-1-T from the
partnership, S corporation, trust, or estate. Complete the PST
worksheet on Page 6 to gure the amount to include.
■ Expenses of federally tax-exempt income and federal credits
For expenses related to
• federal credits, multiply the amount in Column A by the
percentage of the federally-allowed portion of these deductions
included in Column B of Line 33.
• income that is exempt from federal taxation, multiply the
amount in Column A by the percentage of that income included
in Column B for the line on which this income was added back
to your base income.
■ Special Depreciation subtraction - Enter any amount
you reported on Form IL-4562, Special Depreciation. If this
depreciation was incurred in a business conducted
• entirely in Illinois, enter zero.
• entirely outside Illinois, enter the amount from Column A.
• both inside and outside Illinois, complete the IAF Worksheet
on Page 5 to gure the non-Illinois portion of that income,
and include the amount from Line 5 of the worksheet.
■ Recovery of items previously deducted on federal Form
1040, Schedule A -
Enter any amount from Column A that is
included as income in Column B, Line 15.
■ Non-U.S. bond interest - Enter the amount of any interest
income from bonds issued by the governments of Guam, Puerto
Rico, or the Virgin Islands, or the mutual mortgage insurance
fund that you included in Column B, Line 2 or Line 34.
■ Railroad sick pay and railroad unemployment - Enter any
amount from Column A that is included as income in Column B,
Line 1.
Page 4 of 6
IL-1040 Schedule CR Instructions (R-12/23)
■ Unjust imprisonment compensation awarded by Illinois
Court of Claims - Enter zero on this line.
■ Distributions from “Bright Start,” “College Illinois,” and
“Bright Directions” College savings plans -
Enter zero on
this line.
Lines 40 and 41 – Follow the instructions on the form.
Step 4: Figure your Schedule CR decimal
Lines 42 and 43 – Follow the instructions on the form.
Step 5: Part-year residents only
Lines 44 through 49 – Follow the instructions on the form.
Note: Do not complete Step 5 if you lived in Illinois the entire tax
year.
Step 6: Figure your credit
Line 50 – If you are claiming a credit for tax paid to Iowa,
Kentucky, Michigan, or Wisconsin, check the box for the appropriate
state. See “What if I earned income in Iowa, Kentucky, Michigan, or
Wisconsin?” under “General Information” for more details.
Line 51 – Follow the instructions on the form. Enter the total tax
you paid to all other states (including tax paid to cities or other local
government) minus all credits allowed, except credits for payments
you actually made to the other states or payments made on your
behalf. For full-year residents, you would report 100% of the taxes
paid.
For a part-year resident, include only the tax on income earned
or received while an Illinois resident. For example, you and your
spouse moved to Illinois from Indiana at the beginning of April.
You worked in Indiana the entire year, earning $30,000 in wages
evenly throughout the year. Your spouse worked in Indiana the
entire year, earning $24,000 in wages evenly throughout the year.
Of your total wage income, $40,500 of such income was earned
during the period you were an Illinois resident. Your only source of
income taxable in Indiana is your $54,000 of wage income. You
paid $1,000 in income tax to Indiana. The amount of Indiana tax
you may include on Line 51 is determined as follows:
$1,000 ×
$40,500
= $750.
$54,000
Note: Do not enter the tax withheld from your Form W-2 on Line 51
unless you are including tax paid to a city or local government that
does not require you to le a tax return. See Publication 111 for a
list of formulas that identify the tax forms, line numbers, additions,
and subtractions that you must use to compute the other states’ tax.
Note: Taxes paid to other states should only be included if the
income tax paid in the other state was for the same income
included on Form IL-1040, Line 11. If you were a partner or
shareholder of a pass-through entity which paid income tax to
another state substantially similar to the income tax imposed
under Section 201(p) of the Illinois Income Tax Act (IITA), you may
treat your allocable share of such tax paid by the pass-through
entity as tax you paid. Your allocable share of the tax paid by the
pass-through entity is equal to the amount of tax paid to the other
state by the pass-through entity times the ratio of your share of
the pass-through entity’s income allocated and apportioned to
such other state divided by the total amount of the pass-through
entity’s income allocated and apportioned to such other state. See
the State Reference Chart on our website for a list of states IDOR
has determined have a tax substantially similar to the tax imposed
under Section 201(p) of the IITA.
Page 5 of 6
IL-1040 Schedule CR Instructions (R-12/23)
Lines 52 through 55 – Follow the instructions on the form.
IL-1040 Schedule CR Instructions (R-12/23)
Page 6 of 6
Line 1: Line 1 must be 1.000000.
Line 2: Enter the decimal from Schedule K-1-P or K-1-T,
Step 1, Line 4.
Partnership, S corporation, Trust (PST)
Business Income Worksheet
You must complete this worksheet if you received an Illinois Schedule K-1-P or K-1-T from a partnership, S corporation, trust, or
estate. Make copies of this worksheet and prepare a separate worksheet for each line of the Schedule CR on which you reported amounts
from these schedules.
Worksheet for Schedule CR, Line
1 Line 1 is 1. 000000. 1
2 Enter the amount from Step 1, Line 4 of Schedule K-1-P or K-1-T. 2
3 Subtract Line 2 from Line 1. 3
4 Income from Schedule CR, Column A. 4 00
5 Multiply Line 3 by Line 4, and enter the result in Schedule CR, Column B. 5 00
Keep a copy of this worksheet with your income tax records.
PST Worksheet Instructions
1 0 0 0 0 0 0
Lines 3 through 5: Follow the instructions on the worksheet.
Business or Farm Income
Apportionment Formula (IAF) Worksheet
You must complete this worksheet if you received business or farm income from both inside and outside of Illinois. If you have more than
one source of business or farm income, make copies of this worksheet and prepare a separate worksheet for each line of the Schedule CR
on which you reported business or farm income.
Worksheet for Schedule CR, Line
Column A Column B Column C
Total sales everywhere Total sales inside Illinois Apportionment Factor
Column B ÷ Column A
1 Line 1 is 1.000000. 1
2 Figure your apportionment factor. .00 .00 2
3 Subtract Line 2 from Line 1. 3
4 Enter the amount of your business or farm income from Schedule CR, Column A. 4 00
5 Apportioned Income – Multiply Line 4 by the Line 3 decimal. Enter the result here and on the
corresponding line on Schedule CR, Column B.
5 00
Keep a copy of this worksheet with your income tax records.
1 0 0 0 0 0 0
Line 1: Line 1 must be 1.000000.
Line 2: Apportionment factor
Column A
Enter the total amount of sales you received from both inside and
outside Illinois.
Column B
Enter the total amount of sales you received in Illinois.
Column C
Divide Column B by Column A. Carry the decimal to six places.
This is your apportionment factor.
IAF Worksheet Instructions
Lines 3 through 5: Follow the instructions on the
worksheet.
Note: If you need more detailed instructions, see the instructions
for Form IL-1120, Corporation Income and Replacement Tax
Return, Step 4. If your business income was derived from a
transportation company, an insurance company, or a nancial
organization, see Form IL-1120 Specic Instructions for
“Apportionment Formulas.”
