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Illinois Department of Revenue
*32112231W* Year ending
2023 Schedule CR
_____ _____
Credit for Tax Paid to Other States Month Year
For tax years ending on or after December 31, 2023. Attach to your Form IL-1041. IL Attachment No. 7
Read this information first • you are trying to take a credit for the Michigan Single Business
Tax.
You should file this schedule if: For purposes of this schedule, “state” means any state of the United
• you paid income tax to another state on income you earned while States, the District of Columbia, the Commonwealth of Puerto
you were a resident of Illinois; and Rico, any territory or possession of the United States, or political
• you did not deduct any income tax paid to another state from federal subdivision of any of these (e.g., county, city). The term “state” does
taxable income on U.S. Form 1041, Line 11, or you did deduct it from not refer to any foreign country.
federal taxable income, but you added it back on Illinois Schedule M, NOTE: If you have received any employee compensation (i.e.,
Other Additions and Subtractions (for businesses), Line 5, and salary received as income in respect of a decedent) from a source in
• the base income subject to tax in another state is included in the Iowa, Kentucky, Michigan, or Wisconsin, refer to the instructions for
amount shown as Illinois base income (Form IL-1041, Line 26). Form IL-1040 (Individual Income Tax Return), Schedule CR (Credit
You should not file this schedule if: for Tax Paid to Other States) for rules concerning compensation in
states with reciprocal agreements.
• you did not pay income tax to Illinois and another state on the
same income; or
• you took a deduction on U.S. Form 1041, Line 11 for taxes paid
to another state, but did not add back this amount on Illinois
Schedule M, Line 5; or
Step 1: Provide the following information
Enter your name as shown on your Form IL-1041. Enter your federal employer identification number (FEIN).
Step 2: Figure the non-Illinois portions of your federal taxable income
A B C
Fiduciary’s Non-Illinois
U.S. Form 1041 Share Portion
1 Interest income 1a 00 1b 00 1c 00
2 Dividends 2a 00 2b 00 2c 00
3 Business income or loss 3a 00 3b 00 3c 00
4 Gain or loss on sales and exchanges 4a 00 4b 00 4c 00
5 Net rent and royalty income or loss 5a 00 5b 00 5c 00
6 Income or loss from partnerships and subchapter S corps 6a 00 6b 00 6c 00
7 Income or loss from trusts and estates 7a 00 7b 00 7c 00
8 Real Estate Mortgage Investment Conduits (REMIC) 8a 00 8b 00 8c 00
9 Net farm income or loss 9a 00 9b 00 9c 00
10 Business property gain or loss 10a 00 10b 00 10c 00
11 Other income or loss 11a 00 11b 00 11c 00
12 Total income or loss. Add Column C, Lines 1 through 11. 12 00
13 Interest 13a 00 13b 00 13c
14 Taxes 14a 00 14b 00 14c 00
15 Fiduciary fees 15a 00 15b 00 15c 00
16 Charitable deduction 16a 00 16b 00 16c 00
17 Attorney, accountant, and preparer fees 17a 00 17b 00 17c 00
18 Other deductions (including taxes) 18a 00 18b 00 18c 00
19 Federal estate tax/Qualified business income deduction. 19b 00 19c 00
20 Exemption 20b 00 20c
21 Add Column C, Lines 14 through 19. 21 00
22 Enter your federal taxable income or loss from U.S. Form 1041, Line 23. 22 00
23 Subtract Line 21 from Line 12.
This is the non-Illinois portion of your federal taxable income or loss. 23 00
This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this
IL-1041 Schedule CR (R-12/23) information is REQUIRED. Failure to provide information could result in a penalty. Page 1 of 3
