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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 NonResident 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 that 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 recovery 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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/

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=

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Total Sales Inside Illinois

 

Total Sales Everywhere

 

Illinois Income Apportionment Formula (IAF)

     

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X

_________________________

=

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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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+

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=

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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

 

 

For additional information, please refer to the IL Nonresident instructions.