Illinois NonResident and Part Year Taxable Farm Income or Loss
Use the following worksheet to calculate the Illinois portion of Farming Income.
Illinois Apportioned Income Worksheet:
Total Sales Inside Illinois
Total Sales Everywhere
Illinois Income Apportionment Formula (IAF)
IAF decimal (figured above)
Amount of farm net income or loss from Federal return, Form 1040, Line 18
Illinois Apportioned Income Enter this amount on your Illinois NonResident return. Part Year residents continue below.
Part Year Residents:
Illinois farming income or loss earned during your period of residency
Illinois Apportioned Income (from above)
Total taxable Illinois farming income or loss. Enter this amount on your Illinois Part Year return.
For additional information please refer to the IL Nonresident Instructions.