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            Illinois Department of Revenue                                                                                              
                                                                            *78312231W*
            2023 Schedule K-1-T(3)
            Pass-through Withholding Calculation for Nonresident Members                                                     Year ending
            To be completed by trusts or estates filing Form IL-1041.                                                        _____  _____                   
                                                                                                                              Month      Year
Read this information first:
•   For tax years ending on or after December 31, 2023, and before December 31, 2024.
•   You must complete Schedule K-1-T(3) for each of your nonresident beneficiaries who have not submitted a Form IL-1000-E to you.
•   Do not complete Schedule K-1-T(3) for any member who is a resident or who has submitted Form IL-1000-E to you.
      Keep this schedule with your income tax records. You must send us this information if we request it.
Step 1:  Identify your trust 
  1 ___________________________________________________              2  ____   ____   -   ____   ____   ____   ____   ____   ____   ____ 
    Enter your name as shown on your Form IL-1041.                          Enter your federal employer identification number (FEIN).
 
Step 2:  Identify your nonresident beneficiary 
  3   ___________________________________________________            4  _____________________________________________________
    Name                                                                    Social Security number or FEIN
  5 Check the appropriate box to identify this nonresident beneficiary’s organization type.
       individual     corporation                    trust
       partnership    S corporation                  estate

Step 3:  Figure your nonresident beneficiary’s pass-through withholding
      If this member is a resident or has submitted Form IL-1000-E to you, do not complete this schedule for this member.
  6  Add the amounts from this member’s Schedule K-1-T, Step 3, Column B, Lines 11 through 16 and 18 and   
    enter the total here. This is your member’s share of nonbusiness income allocable to Illinois 
    before modifications and credits. See instructions before completing.                                               6  
  7  Add the amounts from this member’s Schedule K-1-T, Step 4, Column B, Lines 19 through 22, 25, 28, and 
    29 and enter the total here. This is your member’s share of business income allocable to Illinois before
    modifications and credits. See instructions before completing.                                                      7 
  8  Add Line 6 and Line 7 and enter the result.                                                                        8 
  9  Add the amounts from this member’s Schedule K-1-T, Column B, Lines 30 through 35 and enter the total
    here. This is your member’s share of additions allocable to Illinois.                                               9 
 10  Add Line 8 and Line 9 and enter the result.                                                                        10 
 11  Add the amounts from this member’s Schedule K-1-T, Column B, Lines 36a through 45 and enter the total here.
    If this member is an individual, partnership, trust, or estate and received Illinois August 1, 1969, appreciation
    amounts from you, see instructions. This is your member’s share of  subtractions allocable to Illinois.             11 
 12  Subtract Line 11 from Line 10. If negative, enter zero. This is your member’s share of Illinois income
    subject to pass-through withholding. See instructions.                                                              12 
 13  Figure this member’s pass-through withholding. See instructions.
       This is your member’s total pass-through withholding.  Report this amount on this member’s
    Schedule K-1-T, Step 7, Line 49. You must also report this  amount on your Form IL-1041,
    Schedule D, Section B, Line G, on the line which reports this member’s amounts.                                     13 

    Keep a copy of this schedule for each member with your income tax records. Do not send Schedule K-1-T(3) to  
    your members or submit it to the Illinois Department of Revenue unless we specifically request it from you.
 
                                This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
                                information is REQUIRED. Failure to provide this information could result in a penalty.

                                                   Reset                    Print                                      Printed by the authority of the State 
                                                                                                                       of Illinois - electronic only - one copy.
     Schedule K-1-T(3) (R-12/23)