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IDR-1-DIS (N-08/23)          Printed by authority of State of Illinois, web only – one copy. 
 

              Illinois Department of Revenue                                                                                                                                                                                                   
 
                                                                                                                                     *33312231V*                                                                                   Common year ending for 
              2023 Schedule UB
                                                                                                                                                                                                                                   the unitary business group
              Combined Apportionment for Unitary Business Group                                                                                                                                                                             _____    ____
              For tax years ending on or after December 31, 2023.                                                                                                                                                                             Month      Year
              Attach to your Form IL-1120, Form IL-1120-ST, or Form IL-1065.                                                                                                                                                                         IL Attachment No.  5
Step 1 — Provide Your Membership Information
   _______________________________________________________________________   _______________________________________________________________________                                                   ___ ___  ______ -- ___ ___  ___ ___  ___ ___  ___ ___  ___ ___  ___ ___  ___ ___
   Enter the name of the designated agent (see general instructions).                                                                                                                                  Enter the federal employer identification number (FEIN).
  ______________________________________________________________________________________________________________________________________________                                                       ___ ___  ______ -- ___ ___  ___ ___  ___ ___  ___ ___  ___ ___  ___ ___  ___  ___ 
   Enter the name of the designated agent last year, if it is different than above.                                                                                                                    Enter the FEIN, if it is different than above.
  ______________________________________________________________________________________________________________________________________________                                                       ___ ___  ______ -- ___ ___  ___ ___  ___ ___  ___ ___  ___ ___  ___ ___  ___ ___
   Enter the name of the controlling corporation (see general instructions).                                                                                                                           Enter the FEIN, if it is different than above. 
 
   If the controlling corporation is a member of this unitary group, check the box.                                                                                           
SectionTENTATIVEA — List all members.See Specific Instructions.                                                                                                                                                             FINAL

                             A                                                                                      B                                              C                                 D          E           F               G           H                 I
                                                                                                                                                                   Year                                                                                 Appor- 
                                                                                                                                                                   ending     Protected by  New                            Inactive  Holding  tionment  Member
              Name                                                                                               FEIN                                        (MM//YYYY)       P.L. 86-272  member  member  company  method                                             Type

    1____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ ____  __ __  / __ __ __ __   _______ _______  / __ _______ _______ __             _____ _____  __________     _____ _____ __________
    2____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ ____  __ __  / __ __ __ __   _______ _______  / __ _______ _______ __             _____ _____  __________     _____ _____ __________
    3____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ ____  __ __  / __ __ __ __   _______ _______  / __ _______ _______ __             _____ _____  __________     _____ _____ __________
    4   ____________________________________________________________________________________   __ __ - __ __ __ __ __ __ __  __ __ - __ __ __ __ __ __ __ __ __  / __ __ __ __  __ __  / __ __ __ __ __________ __________  __________   __________     __________  __________
    5 ____________________________________________________________________________________     __ __ - __ __ __ __ __ __ __  __ __ - __ __ __ __ __ __ __ __ __  / __ __ __ ____ __  / __ __ __ __   __________ __________  __________   __________     __________  __________
    6____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ ____  __ __  / __ __ __ __   _______ _______  / __ _______ _______ __             _____ _____  __________     _____ _____ __________
    7____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ __ __           __ __  / __ __ __ ___  _____   __ __ _____ _____/ __ __ _______ ________  _______________     __________  __________
    8____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ ____  __ __  / __ __ __ __   _______ _______  / __ _______ _______ __             __________   __________     _____ _____ __________
    9____________________________________________________________________________________      ____ ____ -- ____ ____ ____ ____ ____ ____ __ __           __ __  / __ __ __ ___  _____   __ __ _____ _____/ __ __ _______ ________  _______________     __________  __________
  10____________________________________________________________________________________       ____ ____ -- ____ ____ ____ ____ ____ ____ ____  __ __  / __ __ __ __   _______ _______  / __ ____________ __ __             __________   __________     _____ _____ __________ 
 
Section B — List any mergers with members listed in Section A. See Specific Instructions.
                               A                                                                                                                                                                                    B
              Person who has merged with member                                                                                                                                                      Member listed in Section A
1                                                                                                                                                                                                                                                       ________/________/ / /________________
     Name                        FEIN                                                                                                Name                                                                    FEIN                                        Date of merger
2                                                                                                                                                                                                                                                       ________/________/ / /________________
      Name                       FEIN                                                                                                Name                                                                     FEIN                                            Date of merger
3                                                                                                                                                                                                                                                       ________/________/ / /________________
         Name                    FEIN                                                                                                Name                                                                    FEIN                                              Date of merger
                                                                                                                                                                                                                                                                                     
Section C — List all members who left the group during this tax year. See Specific Instructions.
                               A                                                                                                                                                                          B
                             Member who was sold                                                                                               Entity to which member in Column A was sold
1                                                                                                                                                                                                                                                       ________/________/ / /________________
     Name                        FEIN                                                                                                Name                                                                    FEIN                                        Date of sale
2                                                                                                                                                                                                                                                       ________/________/ / /________________
      Name                       FEIN                                                                                                Name                                                                     FEIN                                            Date of sale
3                                                                                                                                                                                                                                                       ________/________/ / /________________
       Name                         FEIN                                                                                           Name                                                                      FEIN                                       Date of sale

Section D — Provide information about your excluded members 
        See Specific Instructions and complete Step 5 if the answer below is 1 or greater. 
        1   Enter the total number of members excluded.     ______ ______ 
 
        Schedule UB (R-12/23)                                                                                                                                                                                                                           Page 1 of 5

                Illinois Department of Revenue 
                Schedule UB                                                                                                                                    *33312232V*
                                                                                                                                                        
               ___________________________________________________________                                                                                                                                         ___  ___ - ___  ___  ___  ___  ___  ___  ___
                   Enter the name of the designated agent listed in Step 1.                                                                                                                                        Enter your federal employer identification number (FEIN).

Step 2 — Figure your federal taxable income                                                                                                               Read specific instructions before completing.   

                                     A                                                          B                                                            C                                                     D                        E
                                                                                                                                                                                                                   Eliminations and 
                                                                                                                                                                                                                   adjustments
                                __ __ - __ __ __ __ __ __ ____ __ - __ __ __ __ __ __ __      __ __ - __ __ __ __ __ __ ____ __ - __ __ __ __ __ __ __    __ __ - __ __ __ __ __ __ ____ __ - __ __ __ __ __ __ __ between members          Combined
                                FEIN                                                       FEIN                                                         FEIN                                                       (attach explanation)     totals
 1  Net receipts or sales      ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      1   ____________ 00
 2  Cost of goods sold         ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      2   ____________ 00
  3 Gross profit. Subtract TENTATIVE FINAL
    Line 2 from Line 1.        ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      3   ____________ 00
  4 Dividends                  ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      4   ____________ 00
  5 Interest                   ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      5   ____________ 00
  6 Gross rents                ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      6   ____________ 00
  7 Gross royalties            ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      7   ____________ 00
  8 Capital gain net income    ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      8   ____________ 00
  9 Net gain or loss
    from U.S. Form 4797        ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      9   ____________ 00
10  Other income               ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      10  ____________ 00
11  Total income. Add
    Lines 3 through 10.        ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      11  ____________ 00
 12 Compensation of officers   ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      12  ____________ 00
13  Salaries and wages
    less employment credit     ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      13  ____________ 00
14  Repairs and maintenance  ____________ 00                                              ____________ 00                                             ____________ 00                                              ____________ 00      14  ____________ 00
15  Bad debts                  ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      15  ____________ 00
16  Rents                      ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      16  ____________ 00
17  Taxes and licenses         ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      17  ____________ 00
18  Interest                   ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      18  ____________ 00
19  Charitable Contributions   ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      19  ____________ 00
20  Depreciation               ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      20  ____________ 00
21  Depletion                  ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      21  ____________ 00
22  Advertising                ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      22  ____________ 00
23  Pension plan, etc.         ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      23  ____________ 00
24  Employee benefit
    programs                   ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      24  ____________ 00
25  RESERVED                     ____________ 00                                          ____________ 00                                             ____________ 00                                              ____________ 00      25  ____________ 00
26  Other deductions           ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      26  ____________ 00
27  Total deductions. Add
    Lines 12 through 26.       ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      27  ____________ 00
28  Taxable income. Subtract
    Line 27 from Line 11.                   00                                                         00                                                          00                                                           00      28  ____________ 00 
29  a Net operating
      loss deduction                        00                                                         00                                                          00                                                           00      29a ____________ 00
    b Special deductions                    00                                                         00                                                          00                                                           00      29b ____________ 00
    c Total NOL and
     special deductions        ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      29c ____________ 00
30  Federal taxable income
    or loss for Illinois 
    purposes. Subtract 
    Line 29c from Line 28.     ____________ 00                                            ____________ 00                                             ____________ 00                                              ____________ 00      30  ____________ 00

                                                                                           This form is authorized by the Illinois Income Tax Act. 
                                                                                          Disclosure of this information is required of those taxpayers 
                                                                                          to whom this form applies. Failure to provide this information 
         Schedule UB (R-12/23)                                                                  when required could result in a penalty.                                                                                                    Page 2 of 5

                           Illinois Department of Revenue                                       
                Schedule UB                                                                      *33312233V*
 
            ____________________________________________________                                                              ___  ___ - ___  ___  ___  ___  ___  ___  ___
               Enter the name of the designated agent listed in Step 1.                                                       Enter your federal employer identification number (FEIN).

Step 3 — Figure your combined business income
                                          A                                   B                       C                       D                      E
                                                                                                                              Eliminations and
                                                                                                                              adjustments            Combined
                                    __ __ - __ __ __ __ __ __ __  __ __ - __ __ __ __ __ __ __  __ __ - __ __ __ __ __ __ __  between members        totals
                                     FEIN                                FEIN                    FEIN                         (attach explanation)
   1  Enter the amounts from                                                                                                                                          
    Step 2, Line 30.                 ____________ 00                    ____________ 00         ____________ 00             ____________ 00       1                 
Addition Modifications
 2    Net operating loss deduction
      from Step 2, Line 29a         ____________ 00                     ____________ 00         ____________ 00             ____________ 00       2  ____________ 00 
   3  State, municipal, and otherTENTATIVE FINAL
    interest income excluded in
    arriving at Line 1              ____________ 00                     ____________ 00         ____________ 00             ____________ 00       3  ____________ 00 
   4  Illinois income and replacement 
    tax and surcharge deducted
    in arriving at Line 1           ____________ 00                     ____________ 00         ____________ 00             ____________ 00       4  ____________ 00 
 5    Illinois Special Depreciation ____________ 00                     ____________ 00         ____________ 00             ____________ 00       5  ____________ 00 
 6    Related-Party Expenses        ____________ 00                     ____________ 00         ____________ 00             ____________ 00       6  ____________ 00 
 7  Distributive share of additions ____________ 00                     ____________ 00         ____________ 00             ____________ 00       7  ____________ 00 
  8  Other additions                ____________ 00                     ____________ 00         ____________ 00             ____________ 00       8  ____________ 00 
  9   Total income or loss. 
    Add Lines 1 through 8.          ____________ 00                     ____________ 00         ____________ 00             ____________ 00       9  ____________ 00 
Subtraction Modifications
   10 Interest income from U.S.
    Treasury and other exempt
    federal obligations             ____________ 00                     ____________ 00         ____________ 00             ____________ 00       10 ____________ 00 
 11  River Edge Redevelopment
    Zone Dividend subtraction       ____________ 00                     ____________ 00         ____________ 00             ____________ 00       11 ____________ 00 
12    River Edge Redevelopment
    Zone Interest subtraction       ____________ 00                     ____________ 00         ____________ 00             ____________ 00  12      ____________ 00 
13  High Impact Business 
    Dividend subtraction            ____________ 00                     ____________ 00         ____________ 00             ____________ 00       13 ____________ 00 
14    High Impact Business 
    Interest subtraction            ____________ 00                     ____________ 00         ____________ 00             ____________ 00       14 ____________ 00 
15    Contribution subtraction       ____________ 00                    ____________ 00         ____________ 00             ____________ 00  15      ____________ 00 
16    Contributions to certain job 
    training projects               ____________ 00                     ____________ 00         ____________ 00             ____________ 00       16 ____________ 00 
17  Foreign Dividend subtraction   ____________ 00                      ____________ 00         ____________ 00             ____________ 00  17      ____________ 00 
18    Illinois Special Depreciation 
    subtraction                     ____________ 00                     ____________ 00         ____________ 00             ____________ 00  18      ____________ 00 
19  Related-Party Expenses
    subtraction                     ____________ 00                     ____________ 00         ____________ 00             ____________ 00  19      ____________ 00 
20  Distributive share of 
    subtractions                    ____________ 00                     ____________ 00         ____________ 00             ____________ 00  20      ____________ 00 
21  Other subtractions              ____________ 00                     ____________ 00         ____________ 00             ____________ 00       21 ____________ 00 
22    Total subtractions. 
   Add Lines 10 through 21.         ____________ 00                     ____________ 00         ____________ 00             ____________ 00       22 ____________ 00 
  23  Base income or loss. 
    Subtract Line 22 from Line 9. ____________ 00                       ____________ 00         ____________ 00             ____________ 00  23      ____________ 00
  24  Nonbusiness income or loss    ____________ 00                     ____________ 00         ____________ 00             ____________ 00       24 ____________ 00 
25    Business income or loss from
    non-unitary partnerships,
    partnerships included on this
    Schedule UB, S corporations,
   trusts, or estates. (See instr.) ____________ 00                     ____________ 00         ____________ 00             ____________ 00       25 ____________ 00 
26    Add Lines 24 and 25.          ____________ 00                     ____________ 00         ____________ 00             ____________ 00       26 ____________ 00 
27    Combined unitary business   
    income or loss. Subtract
    Line 26 from Line 23.            ____________ 00                    ____________ 00         ____________ 00             ____________ 00  27      ____________ 00

      Schedule UB (R-12/23)                                                                                                                          Page 3 of 5

              Illinois Department of Revenue                                   
              Schedule UB                                                                         *33312234V*
                                                                               
          ______________________________________________________                                                              ___  ___ - ___  ___  ___  ___  ___  ___  ___
          Enter the name of the designated agent listed in Step 1.                                                            Enter your federal employer identification number (FEIN).

Step 4 — Figure your apportionment factor
Complete a separate Subgroup Schedule for each Insurance Company Subgroup, Financial Organization Subgroup, Regulated 
Exchange Subgroup, and Transportation Company Subgroup, in order to determine the amounts to enter on Schedule UB, Step 4, 
Lines 2 and 3 for each member of that subgroup.

                                        A                                B                                C                                 D 
                                __ __ - __ __ __ __ __ __ __        __ __ - __ __ __ __ __ __ __  __ __ - __ __ __ __ __ __ __             Combined
                                 FEIN                               FEIN                           FEIN                                     totals
                                  
  1  EnterTENTATIVEyour combined unitary business income or loss from Step 3, Column E, Line 27 here.                               FINAL1   

 2  Enter the net sales 
    everywhere.                             00                               00                               00                     2  ____________ 00
   3 Enter the net sales 
    inside Illinois.                        00                               00                               00                     3  ____________ 00
  4  Apportionment factor  
    Divide Line 3 of each 
    Column by Line 2, Column D.
     (Round to six
    decimal places.)              ___ ___________.                  ___.___________                ___.___________                   4  ___.___________
    5Illinois business income
    or loss.                      ____________ 00                     ____________ 00                ____________ 00                 5    ____________ 00
    6Nonbusiness income or
    loss.                                   00                               00                               00                     6    ____________ 00
 7  Non-unitary or combined
    partnership business 
    income or loss.                         00                               00                               00                     7    ____________ 00
  8  Net income or loss.          ____________ 00                    ____________ 00               ____________ 00                   8    ____________ 00
  9  Net income or loss of
    members who are not
    C corporations.                         00                               00                               00                     9   ____________ 00
  10  Combined net income.        ____________ 00                   ____________ 00                ____________ 00                   10  ____________ 00
If the amount in Column D, Line 10 is negative, complete Lines 11 through 13.
  11  Net loss from Line 8.       ____________ 00                   ____________ 00                ____________ 00                   11 ____________ 00
  12  Divide Line 11 of each 
    Column A through C, 
    by the amount in Line 11, 
    Column D. (Round to six 
    decimal places.)              ___ ___________.                  ___.___________                ___.___________                   12 ___.___________
  13 Allocated net loss.
    Multiply Line 12 by
    Line 10, Column D.            ____________ 00                   ____________ 00                ____________ 00                  13   ____________ 00

              After you have completed this schedule, see the specific instructions for completing 
               Form IL-1120, Form IL-1120-ST, or Form IL-1065 in the Schedule UB instructions.   

          Schedule UB (R-12/23)                                                                                                           Page 4 of 5

      Illinois Department of Revenue 
       Schedule UB                                                          *33312235V*
       
      ______________________________________________________                          ___  ___ - ___  ___  ___  ___  ___  ___  ___
      Enter the name of the designated agent listed in Step 1.                       Enter your federal employer identification number (FEIN).

Step 5 — Provide your affiliated company information

       A                                                       B                                            C
                                                                                 Reason for exclusion (check one)
                                                                
       Name                                                    FEIN            80/20 company                 not unitary 

  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____        
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
      TENTATIVE FINAL
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
    __________________________________________ __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
   __________________________________________  __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
    __________________________________________ __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
   __________________________________________  __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 
    __________________________________________ __ __ - __ __ __ __ __ __ __    _____                         _____ 
  __________________________________________   __ __ - __ __ __ __ __ __ __    _____                         _____ 

      Schedule UB (R-12/23) Printed by the authority of the state of Illinois - electronic only - one copy.               Page 5 of 5