Illinois NonResident and Part Year Taxable Capital Gains and Losses
Use the following worksheet to calculate the Illinois portion of capital gains and losses.
Income Apportionment Formula (IAF) Worksheet:
Total Sales Inside Illinois
Total Sales Everywhere
Illinois Income Apportionment Formula (IAF)
IAF decimal (figured above)
Amount of Capital Gains/Losses from Federal return, Form 1040, Line 13
Illinois Apportioned Income Enter this amount on your NonResident return. Part Year residents continue below
PART YEAR RESIDENTS (Take the calculation above and complete the following):
Illinois Capital Gains and Losses received during your period of residency
Illinois Apportioned Income (from above)
Total Illinois Capital Gaines/Losses attributable to Illinois. Enter this amount on your Part Year Resident return
For further instructions, please see the IL NonResident/Part Year instructions.