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Category: Illinois

Illinois NonResident and Part Year Taxable Other Income

Include the following types of Illinois Income as Other Income on your Illinois NonResient or Part Year return.

  • Winnings from the Illinois State Lottery (even if you were a resident of a reciprocal state)
    • Nonresidents are NOT required to include other Illinois gambling winnings such as riverboat and pari-mutuel winnings.
  • A business net operating loss (NOL) from an earlier year that is being carried forward.  If your loss was derived:
    • from a partnership or an S corporation, the loss is allocated to Illinois to the same extent that the business income from theat entity was apportioned to Illinois on the Illinois Schedule K-1-P for this year.
    • from a business you conducted entirely in Illinois, the entire NOL amount is allocated to Illinois.
    • from a business you conducted inside and outside of Illinois, use the Illinois Apportionment Formula below.
  • A recover or reimbursement for a deduction claimed in a prior year to the extent that the deduction was allocated to Illinois.


Illinois Apportionment Formula:

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Total Sales Inside Illinois

Total Sales Everywhere

Illinois Income Apportionment Formula (IAF)

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IAF decimal (figured above)

Total income from the Business

Illinois Apportioned Income Enter this amount on your NONRESIDENT return.  PART YEAR residents continue below.


Part Year Residents:

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Illinois business income earned during your period of   residency

Illinois Apportioned Income (from above)

Total taxable business income Enter this amount on your PART YEAR resident return