Illinois Department of Revenue

        2022 Schedule CR (IL-1041) Instructions

General Information
What is the purpose of Schedule CR?
Schedule CR allows you to take an Illinois Income Tax credit for income taxes you paid to another state on income you received while a 
resident of Illinois. You are allowed this credit only if you file a tax return with that state and if the same income is taxed by both Illinois and 
the other state during the same taxable year. In Illinois, this income is considered to be “double-taxed” income. This credit is limited to the 
amount of Illinois tax that you have also paid on the double-taxed income. This credit can be taken against both income and replacement 
tax.
Which version of Schedule CR should I use?
Use this form only for calendar year 2022 and subsequent tax years. If you are filing for an earlier tax year, you must use the appropriate 
revision for that year. Prior year forms may be found on our website at tax.illinois.gov. 
What taxes qualify for the credit?
Taxes that qualify for the credit are income taxes you paid to another state of the United States, the District of Columbia, Puerto Rico, or any 
territory or possession of the United States, or to a political subdivision (such as a city or county) of one of these jurisdictions. No credit is 
allowed for taxes paid to the federal government or to foreign countries or to their political subdivisions.
Note: If you have received any employee compensation (i.e., salary received as income in respect of a decedent) from a source in Iowa, 
Kentucky, Michigan, or Wisconsin, refer to the instructions for Form IL-1040 (Individual Income Tax Return), Schedule CR (Credit for Taxes 
Paid to Other States) for rules concerning compensation in states with reciprocal agreements.
To qualify for this credit, a tax must be deductible as state and local income tax on your federal Form 1041, U.S. Income Tax Return for 
Estates and Trusts, Page 1, Line 11, whether or not you actually claimed the deduction. The Michigan Single Business Tax is not an income 
tax and does not qualify for the credit. 
A resident trust that is a partner or shareholder of a pass-through entity which paid income tax to another state substantially similar to the 
Pass-through entity (PTE) tax [Illinois Income Tax Act (IITA)Section 201(p)], may treat a distributive share of such tax paid by the pass-
through entity as tax you paid. See Line 52 instructions for more information. 
Note: No credit is allowed for interest or penalties imposed on you, even in connection with an income tax. You may claim the credit for 
income taxes paid on your behalf (e.g., by withholding or with a composite return), but only if you are the person legally liable for the tax (i.e., 
if you would be required to pay the tax if it had not been paid on your behalf).

What forms must I attach to receive this credit?
You must attach copies of your federal Form 1041, Page 1, with a detailed breakdown of the amount on Line 11. Keep your out-of-state tax 
returns with your records. You must send us this information if we request it. 

Should I round?
You must round the dollar amounts on Schedule CR (IL-1041) to whole-dollar amounts. To do this, you should drop any amount less than 50 
cents and increase any amount of 50 cents or more to the next higher dollar.

What if I need additional assistance or forms?
  Visit our website at tax.illinois.gov for assistance, forms or schedules.  
  Call 1 800 732-8866 or 217 782-3336 (TDD, telecommunications device for the deaf, at 1 800 544-5304).
  Write us at:
   ILLINOIS DEPARTMENT OF REVENUE
  PO BOX 19001 
  SPRINGFIELD, ILLINOIS  62794-9001
  Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m. (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other offices), Monday through 
  Friday. 

Specific Instructions
If a specific line is not referenced, follow the instructions on the form.

Step 2:  Figure the non-Illinois portions of your federal taxable income
Column A — Federal Form 1041
Enter the amounts exactly as reported on your federal Form 1041.
Column B — Fiduciary’s Share
For each line item, enter the fiduciary’s share of the amounts shown in Column A.
Column C — Non-Illinois Portion
To determine the non-Illinois amount, you must read and follow the instructions for that line item of the fiduciary’s share of an item. Only 
include amounts in Column C that are included in Column B for that line. Do not include any amount in Column C unless specifically 
instructed to do so below.
Schedule CR Instructions (IL-1041) (R-12/22)      Printed by the authority of the State of Illinois - web only - one copy. Page 1 of 8

Line 1 — Interest income that you received, other than business interest income, is Illinois income. Therefore, do not include any 
nonbusiness interest.  
Business interest income that you received as part of a business conducted in Illinois is sourced to Illinois. If this income was received 
   entirely from Illinois sources, enter zero on this line. 
   entirely outside Illinois, enter the amount from Column B. 
   from both inside and outside Illinois, complete the Business or Farm Income Apportionment Formula (IAF) Worksheet on Page 8 to figure  
  the non-Illinois portion of that income, and include the  amount from Line 5 of the worksheet on this line. 
Line 2 — Dividend income that you received, other than business dividend income, is Illinois income. Therefore, do not include any 
nonbusiness dividends.
Business dividend income that you received as part of a business conducted in Illinois is sourced to Illinois. If this income was received
  entirely from Illinois sources, enter zero on this line. 
   entirely outside Illinois, enter the amount from Column B. 
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of that income, and include 
  the amount from Line 5 of the worksheet on this line.
Line 3 — Business income or loss that you received as part of a business conducted in Illinois is sourced to Illinois. If your business income 
or loss was received 
   entirely from Illinois sources, enter zero on this line.
   entirely outside Illinois, enter the amount from Column B.  
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of that income, and       
  include the amount from Line 5 of the worksheet on this line. 
Line 4 — Enter any capital gains or losses, other than business capital gains or losses, that you received from the sale of real property or 
tangible personal property located outside Illinois at the time of the sale or exchange. Nonbusiness capital gains or losses that resulted from 
your sale of intangibles are sourced to Illinois and cannot be included in Column C. Capital gains or losses that you received as part of a 
business conducted in Illinois are taxed by Illinois. If you received your business income or loss
   entirely from Illinois sources, enter zero on this line. 
   entirely outside Illinois, include all business capital gains or loss. 
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of your capital gain or loss,  
  and include the amount from Line 5 of the worksheet on this line. 
Line 5 — Figure the total amount to enter on this line by adding:
   The net amount of nonbusiness income or loss that you received from
     real estate located outside Illinois.
     tangible personal property, to the extent it was used outside Illinois.
   Note: You can determine the extent of non-Illinois use of tangible personal property by dividing the number of days the property was  
   outside Illinois during the rental or royalty period in the taxable year, by the total number of days in the rental or royalty period in the  
   taxable year. Multiply the resulting fraction by the net amount of rents or royalties received.
     patents and copyrights (the amount that was used outside Illinois).
   Note: Apatent      is used outside Illinois when it is employed in the production, fabrication, manufacturing, or other processing of a   
   product outside Illinois, or when a patented product is produced outside Illinois. A copyright is used outside Illinois when the         
   printing or publication originated outside Illinois.
   The net rent and royalty income that you received as part of a business that is sourced outside Illinois. If the business was conducted
     entirely within Illinois, do not include any net business rent and royalty income on this line.
     entirely outside Illinois, include all of the net business rent and royalty income on this line. 
     both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of your net business rent and  
   royalty income, and include the amount from Line 5 of the worksheet on this line.
Lines 6 and 7 — Follow the instructions on Schedule K-1-P(2) or Schedule K-1-T(2) for these lines. 
Line 8 — Real Estate Mortgage Investment Conduits (REMIC) income is treated as interest income. Follow the instructions for Step 2, 
Column C, Line 1.
Line 9 — All farm income or loss that you included on federal Schedule F (Form 1040), Profit or Loss From Farming, is sourced to Illinois if 
the farming business is located in Illinois. Therefore, if the farming business was conducted
   entirely within Illinois, enter zero on this line.
   entirely outside Illinois, enter the amount from Column B on this line.
   both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of your farm income or loss, and 
  enter the amount from Line 5 of the worksheet on this line.

Page 2 of 8                                                                                           Schedule CR Instructions (IL-1041) (R-12/22)

Line 10 — All gains and losses that you included on federal Form 4797, Sales of Business Property, are classified as business income. 
These gains and losses are sourced to Illinois if the business was conducted in Illinois. Therefore, if the business was conducted
   entirely within Illinois, enter zero on this line.
   entirely outside Illinois, enter the amount from Column B on this line.
   both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of your farm income or loss, and 
  enter the amount from Line 5 of the worksheet on this line.
Line 11 — Include unpaid compensation that is income in respect of a decedent if the compensation would not be considered “paid in 
Illinois” in the hands of the decedent if the decedent had lived and received such amount. Income in respect of a decedent is all income the 
decedent would have received had death not occurred that was not properly includible on the final return. See 86 Ill. Adm. Code 100.7010 for 
rules regarding whether compensation is “paid in Illinois.”
Do not include on this line any items of other income that are sourced to Illinois. For example 
  Prizes awarded under the Illinois Lottery Law. 
   Payments of winnings from pari-mutuel wagering conducted at a wagering facility licensed under the Illinois Horse Racing Act of 1975 and  
  from gambling games conducted on a riverboat or in a casino or organization gaming facility licensed under the Illinois Gambling Act. 
   Payments of winnings from sports wagering conducted in accordance with the Sports Wagering Act for tax years ending on  or after    
  December 31, 2021. 
   Unemployment benefits paid by the Illinois Department of Employment Security. 
   A distribution from a qualified retirement plan, or retirement  payment to retired partners, or the total distribution shown on federal Form 
  1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., that is treated as 
  ordinary income.
Line 12 — Follow the instructions on Illinois Schedule CR.
Lines 13 through 20 — The non-Illinois portion of a deduction is determined by first allocating the deduction to the item of income 
to which it relates. The item of deduction is a non-Illinois deduction to the extent that the related item of income is non-Illinois income. For 
example, if a deduction item relates to an item of business income, and 50 percent of that income was reported in Column C as non-Illinois 
income using the IAF worksheet, then 50 percent of that deduction is the non-Illinois portion of the deduction. If the deduction was passed 
through to you by a partnership or S corporation, complete the PST Worksheet on Page 8 to figure the amount to include.
Line 13 — Leave this line blank. Interest reported on your federal Form 1041, Line 10, is nonbusiness income. Therefore, all of your interest 
expense is sourced to Illinois.
Line 14 — Enter the amount of taxes from Column B that is attributable on this line to any Illinois income or replacement tax that you 
deducted on your federal Form 1041.
Lines 15 through 17 — To determine the non-Illinois portion of the deductions reported in Column B, Lines 15 through 17, first complete 
the following calculation to determine your allocation decimal.
 _________________ / ________________ = ________________   Note: Round the allocation decimal to six decimal places. 
 Amount from Column C,  Sum of Column B,             Allocation
      Line 12           Lines 1 through 11           decimal
If the amount from Column C, Line 12, is greater than the sum of Column B, Lines 1 through 11, your allocation decimal is 1.0.
Line 15 — Multiply the amount in Column B, Line 15, by the allocation decimal determined above. Enter the result in Column C, Line 15.
Line 16 — Multiply the amount in Column B, Line 16, by the allocation decimal determined above. Enter the result in Column C, Line 16.
Line 17 — Multiply the amount in Column B, Line 17, by the allocation decimal determined above. Enter the result in Column C, Line 17.
Line 18 — Enter the amount of other deductions from Column B attributable to income reported in Column C, Lines 1 through 11.
Note: Do not include any federal net operating loss deduction on this line.
Line 19 — Complete the following calculation to determine the non-Illinois portion of your Federal Estate Tax deduction.
 _________________   /   ________________  =  ________________  Note: Round the Non-Illinois IRD percentage to six decimal places. 
  Amount of income in           Total IRD            Non-Illinois IRD
  respect of a                  reported             percentage             
decedent (IRD) reported in Column B, Line 11                               
  in Column C, Line 11.
Multiply Column B, Line 19 by the Non-Illinois IRD percentage determined above and then add the non-Illinois portion of your qualified 
business income deduction amount from federal Form 1041, Line 20. If the income on which the qualified business income deduction is 
computed was received (1) entirely from Illinois sources, enter the amount zero, (2) entirely outside Illinois enter the amount from Column B, 
and (3) from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of the deduction. Enter 
the result in Column C, Line 19.
Line 20 —Leave this line blank.
Lines 21 through 23     —Follow the instructions on the form.

Schedule CR Instructions (IL-1041) (R-12/22)                                                                                      Page 3 of 8

Step 3:  Figure your Illinois additions and subtractions
Only include amounts in Column B that are included in Column A for that line. Do not include any amount in Column B unless specifically 
instructed to do so below.
Additions - Column B
Line 24 — Follow the instructions on the form.
Line 25 — Leave this line blank.
Line 26 — Complete the PST Worksheet on Page 8 to determine the amount to include on this line. 
Lines 27 and 28   — Leave these lines blank.
Line 29 — Interest income that you received, other than business interest income, is Illinois income. Do not include any nonbusiness 
interest. Business interest income that you received as part of a business conducted in Illinois is sourced to Illinois. Therefore, if the business 
was conducted
   entirely within Illinois, enter zero on this line. 
   entirely outside Illinois, enter the amount from Column A. 
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of that income, and include  
 the amount from Line 5 of the worksheet on this line.
Line 30 — Enter the amount that you reported on Form IL-4562, Special Depreciation, that resulted from non-Illinois property. If this 
depreciation was incurred as part of a business conducted in Illinois, then the special depreciation addition is sourced to Illinois. Therefore, if 
the business was conducted 
   entirely within Illinois, enter zero on this line. 
   entirely outside Illinois, enter the amount from Column A. 
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of that income, and include  
 the amount from Line 5 of the worksheet on this line.
Line 31 — Include on this line the sum of the following:
   the amount of interest expense that you included as a  related-party expense addition in Column A that was deducted in figuring the non- 
 Illinois portion of your federal taxable income on Step 2, Column C, Line 23, and
   the amount of intangible expense that you included as a related-party expense addition in Column A that was deducted in figuring the non- 
 Illinois portion of your federal taxable income on Step 2, Column C, Line 23.
Line 32 — Any distributive share of additions received from partnerships, S corporations, trusts, and estates is reported on 
Schedules K-1-P, Partner’s or Shareholder’s Share of Income, Deductions, Credits, and Recapture, and K-1-T, Beneficiary’s Share of Income 
and Deductions. Use Schedule K-1-P(2) or Schedule K-1-T(2) to determine the amount to enter on this line. 
Line 33 — Include on this line the sum of the following:
   the non-Illinois portion of interest from notes, bonds, debentures, or obligations issued by the governments of Guam, Puerto Rico, or the  
 Virgin Islands, from your Illinois Schedule M, Line 2. See  the instructions for Column B, Line 29, to determine the amount to report on this  
 line;
   any Lloyd’s plan of operation loss, if reported on your behalf  on Form IL-1065, Partnership Replacement Tax Return, from your Illinois  
 Schedule M, Line 3, to the extent the loss was deducted in figuring the non-Illinois portion of your federal taxable income in Column C,  
 Line 23; and
   from your Illinois Schedule M, Line 6, the smaller of any capital loss on federal Form 1041, Line 4, that you may carry forward or any 
 negative amount on federal Form 1041, Line 22, to the extent the loss was deducted in figuring the non-Illinois portion of your federal 
 taxable income in Column C, Line 23.
Lines 34 and 35   —Follow the instructions on the form.
Subtractions - Column B 
Line 36 — Enter the amount from Column A that was included in figuring the non-Illinois portion of your federal taxable income in Step 2, 
Column C, Line 23.
Line 37 — Leave this line blank.
Line 38 — Enter the amount from Column A that you included in Column C, Line 1, as non-Illinois interest income.
Line 39 — Enter the amount of any partner retirement pay included in Step 2, Column C, Line 23.
Lines 40 and 41   — For each line item, enter the amount from Column A that you included in Step 2, Column C, Line 2 as non-Illinois 
dividend income.
Line 42 —  Enter zero on this line, unless the contribution was made in connection with a business conducted in Illinois. If the contribution 
was made as part of a business conducted in Illinois, then the contribution is sourced to Illinois. Therefore, if the business was conducted
   entirely within Illinois, enter zero on this line. 
   entirely outside Illinois, enter the amount from Column A. 
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of your contribution, and  
 include the amount from Line 5 of the worksheet on this line.

Page 4 of 8                                                                                              Schedule CR Instructions (IL-1041) (R-12/22)

Line 43 — Enter the amount that you reported on Form IL-4562 that resulted from non-Illinois property. If this depreciation was incurred 
as part of a business conducted in Illinois, then the special depreciation subtraction is sourced to Illinois. Therefore, if the business was 
conducted 
   entirely within Illinois, enter zero on this line. 
   entirely outside Illinois, enter the amount from Column A. 
   from both inside and outside Illinois, complete the IAF Worksheet on Page 8 to figure the non-Illinois portion of your subtraction, and   
 include the amount from Line 5 of the worksheet on this line.
Line 44 — Include on this line the sum of the following:
   the amount included in Column A that represents interest received from affiliated companies that you included in Step 2, Column C, 
 Line 1, as non-Illinois interest income, and
   the amount in Column A that represents intangible income received from affiliated companies that you included in Step 2, Column C, Line 
 23, in computing the non-Illinois portion of your federal taxable income.
Line 45 — Any distributive share of subtractions received from partnerships, S corporations, trusts, and estates is reported on 
Schedules K-1-P and K-1-T. Use Schedule K-1-P(2) or Schedule K-1-T(2) to determine the amount to enter on this line. 
Line 46 — Complete the PST Worksheet on Page 8 to determine the amount to include on this line. 
Line 47 — Include on this line the sum of the following:
   the non-Illinois portion of interest from notes, bonds, debentures, or obligations issued by the governments of Guam, Puerto Rico, or the  
 Virgin Islands from your Illinois Schedule M, Line 13, to the extent the income was included in Step 3, Column B, Line 34.
   any Lloyd’s plan of operation income, if reported on your behalf on Form IL-1065 from your Illinois Schedule M, Line 14, to the extent the  
 income was included in figuring the non-Illinois portion of your federal taxable income in Step 2, Column C, Line 23.
   the amount equal to the deduction used to compute the federal tax credit for restoration of amounts held under claim of right under Internal 
 Revenue Code (IRC) Section 1341 from your Illinois Schedule M, Line 15, but only to the extent that the prior year’s income you had to 
 repay was included on your prior year Schedule CR as part of your non-Illinois federal taxable income, or would have been included if you 
 had filed a Schedule CR for the prior year.
   the amounts disallowed as federal deductions or interest expenses, or included in income, under IRC Sections 45G(e)(3), 87, 171(a)(2), 
 265, 280C, or 832(b)(5)(B)(i) from your Illinois Schedule M, Line 15. Include only the following:
    federal credits - Use the IAF worksheet on Page 8 for your business activity that generated the federal credits in order to determine  
  the amount of disallowed federal deductions to include on this line; and
    expenses related to federally tax-exempt income - Multiply the amount in Column A that is related to expenses for federally tax-exempt  
  income by the percentage of that federally tax-exempt income that is included in Column B, Line 35.
Lines 48 and 49 — Follow the instructions on the form.
Step 4:  Figure your Schedule CR decimal
Lines 50 and 51 — Follow the instructions on the form.
Step 5:  Figure your credit
Line 52 — Enter the total tax you paid to all other states minus all credits allowed, except credits for payments you actually made to the
other states or payments made on your behalf. For full-year residents, you would report 100% of the taxes paid. For a part-year resident, 
include only the tax on income earned or received while an Illinois resident. 
Taxes paid to other states should only be included if the income tax paid in the other state was for the same income included on 
Form IL-1041, Line 26. If you were a partner or shareholder of a pass-through entity which paid income tax to another state substantially 
similar to the income tax imposed under Section 201(p) of the IITA, you may treat your allocable share of such tax paid by the pass-through 
entity as tax you paid. Your allocable share of the tax paid by the pass-through entity is equal to the amount of tax paid to the other state by 
the pass-through entity times the ratio of your share of the pass-through entity’s income allocated and apportioned to such other state divided 
by the total amount of the pass-through entity’s income allocated and apportioned to such other state. 

                                               Taxpayer’s share of PTE’s
Taxpayer’s share         Amount paid to          income allocated & apportioned
of tax paid             =   other states        X  to other states
by PTE                         by PTE                      PTE’s total income allocated & 
                                                                      apportioned to other states
This formula is applied separately for each pass-through entity and for each state in which PTE tax is paid, and only for taxes paid to states 
with substantially similar PTE taxes as Illinois. Line 52 is the sum total of taxes paid to other states. See the chart on the next page of states 
IDOR has determined have a tax substantially similar to the income tax imposed under Section 201(p) of the IITA.

Schedule CR Instructions (IL-1041) (R-12/22)                                                                                     Page 5 of 8

State          Specific state tax that qualifies
Alabama        Ala. Code of 1975 § 40-18-24.4
Arizona        Ariz. Rev. Stat. § 43-1014
Arkansas       Ark. Code Ann. § 26-65-01
California     Cal. Rev. & Tax Code § 19900
Colorado       Colo. Rev. Stat. § 39-22-340
Connecticut    Conn. Gen. Stat. § 12-699
Georgia        GA. Code Ann. §§ 48-7-21(b)(7)(C) and 48-7-23(b)
Idaho          Idaho Code Ann. § 63-3026B
Kansas         2021 Kan. HB 2239
Louisiana      LA. Rev. Stat. Ann. § 47:287.732.2
Maryland       MD. Code Ann. Tax-Gen. § 10-102.1
Massachusetts  ALM GL ch. 63D, § 2
Michigan       Mich. Comp. Laws §§ 206.254 and 206.675
Minnesota      Minn. Stat. Ann. § 289A.08(7a)
Mississippi    Miss. Code Ann. §  27-7-26
Missouri       § 143.436 R.S.Mo.
New Jersey     N.J. Stat. Ann. § 54A: 12-3
New Mexico     2022 N.M. HB 102
New York       NY CLS Tax § 862
North Carolina N.C. Gen. Stat. §§ 105-131.1A and 105-154.1
Ohio           Ohio Rev. Code Ann. § 5747.38
Oklahoma       Okl. Stat. tit. 68, § 2355.1P-1
Oregon         2021 Or. Laws Ch. 589 § 3
Rhode Island   R.I. Gen. Laws § 44-11-2.3
South Carolina S.C. Code Ann. § 12-6-545(G)
Utah           Utah Code Ann. § 59-10-1403.2
Virginia       § 58.1-390.3 of the Code of Virginia
Wisconsin      Wis. Stat. §§ 71.21(6) and 71.365(4m)
Note: This chart is current as of January 1, 2023, and may be subject to change as more states add new legislation. 
Line 53 — Trusts only. Follow the instructions on the form. If you are an estate, enter zero.
Lines 54 through 59 — Follow the instructions on the form.
Line 60 — Trusts only. Follow the instructions on the form. If you are an estate, enter zero.

Page 6 of 8                                                                                  Schedule CR Instructions (IL-1041) (R-12/22)

            Line Reference Chart for Form IL-1041 Schedule CR

IL-1041, Schedule CR         Federal Form 1041
            Step 2, Line 1a  Line 1
            Step 2, Line 2a  Line 2a
            Step 2, Line 3a  Line 3
            Step 2, Line 4a  Line 4
            Step 2, Line 5a  Line 5
            Step 2, Line 6a  Line 5
            Step 2, Line 7a  Line 5
            Step 2, Line 8a  Line 5
            Step 2, Line 9a  Line 6
            Step 2, Line 10a Line 7
            Step 2, Line 11a Line 8
            Step 2, Line 13a Line 10
            Step 2, Line 14a Line 11
            Step 2, Line 15a Line 12
            Step 2, Line 16a Line 13
            Step 2, Line 17a Line 14
            Step 2, Line 18a Lines 15a and b
            Step 2, Line 19b Line 19
            Step 2, Line 20b Line 20
            Step 2, Line 22b Line 23

Page 7 of 8                                                  Schedule CR Instructions (IL-1041) (R-12/22)

                                                        Business or Farm Income 

                                       Apportionment Formula (IAF) Worksheet
   You must complete this worksheet if you received business or farm income from both inside and outside of Illinois. If you have more 
   than one source of business or farm income, make copies of this worksheet, and prepare a separate worksheet for each line of the 
   Schedule CR on which you reported business or farm income.
      Worksheet for Schedule CR, Line 
                                                 Column A                            Column B                                            Column C 
                                             Total sales everywhere              Total sales inside Illinois                             Apportionment Factor    
                                                                                                                                         Column B ÷Column A
   1    Line 1 is 1.000000.                                                                                                          1   1        0 0 0 0 0 0
   2  Figure your apportionment factor.                     00                                   00                                  2 
   3  Subtract Line 2 from Line 1.                                                                                                   3 
   4    Enter the amount of your business or farm income from Schedule CR, Step 2, Column B or 
     Step 3, Column A for the line you referenced above.                                                                             4                           00
   5    Apportioned Income – Multiply Line 4 by the Line 3 decimal. Enter the result here and on the 
     corresponding line on Schedule CR. See instructions.                                                                            5                           00
                                       Keep a copy of this worksheet with your income tax records. 

                                                        IAF Worksheet Instructions 
Line 1: Line 1 must be 1.000000.
Line 2: Apportionment factor
  Column A - Enter the total amount of sales that you received from both inside and outside Illinois.
  Column B - Enter the total amount of sales that you received in Illinois.
  Column C - Divide Column B by Column A. Carry the decimal to six places. This is your apportionment factor. 
Lines 3 and 4: Follow the instructions on the worksheet. 
Line 5: Follow the instructions on the worksheet, and enter the result in Step 2, Column C, or Step 3, Column B for each line item for which 
you completed this worksheet.
           If you need more detailed instructions, see the instructions for Form IL-1120, Corporation Income and Replacement Tax Return, 
Apportionment Formulas.

                                       Partnership, S corporation, Trust (PST) 
                                                 Business Income Worksheet
 You must complete this worksheet if you received an Illinois Schedule K-1-P or K-1-T from a partnership, S corporation, or trust. 
 Make copies of this worksheet and prepare a separate worksheet for each line of the Schedule CR on which you reported amounts 
 from these schedules. 
      Worksheet for Schedule CR, Line 
  1   Line 1 is 1.000000.                                                                                                            1   1        0 0 0 0 0 0
  2     Enter the amount from Step 1, Line 4 of Schedule K-1-P or K-1-T.                                           2   
  3    Subtract Line 2 from Line 1.                                                                                3   
  4  Income from Schedule CR, Step 2, Column B or Step 3, Column A for the line you referenced
      above.                                                                                                           4                                     00
      5 Multiply Line 3 by Line 4, and enter the result in Schedule CR, Column C.                                  5                                         00
                                       Keep a copy of this worksheet with your income tax records. 

                                                  PST Worksheet Instructions 
 Line 1: Line 1 must be 1.000000.
   Line 2:  Enter the decimal from Schedule K-1-P or K-1-T, Step 1, Line 4.
 Lines 3 and 4: Follow the instructions on the worksheet.
 Line 5: Follow the instructions on the worksheet, and enter the result in Step 2, Column C, or Step 3, Column B for each line item for which 
           you completed this worksheet.

Page 8 of 8                                                                                                                          Schedule CR Instructions (IL-1041) (R-12/22)