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Category: Illinois

Illinois NonResident and Part Year Domestic Production Activities Deduction

You are allowed a deduction on your Illinois nonresident or part year return for domestic production activities to the extent it is allowed on your Federal return and related to Illinois source income.


If the income on which the deduction is computed was received entirely from Illinois sources, enter the amount you deducted on your Federal return, Form 1040, Line 35.


If the income on which the deduction is computed was received from both inside and outside Illinois, complete the computation below and enter the resulting amount.


If the deduction was passed through to you by a partnership or S-corporation, it is apportioned in the same manner as your business income from that partnership or S-corporation.


If your domestic production activities deduction is derived from more than one source, divide the deduction among the sources in proportion to your domestic production activities income from each source and apportion the amount from each source separately. Then add the resulting amounts together and enter them into your account.







Total Sales Inside Illinois


Total Sales Everywhere


Illinois Income Apportionment Formula (IAF)







IAF decimal (figured above)


Amount of business or farm net income from Federal return, Form 1040, Line 12 or 18


Illinois Apportioned Income 




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