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                 Illinois Department of Revenue                                         
                                                                       *34312221W*
                 2022 Schedule 80/20                                                                Year ending
                 Related-Party Expenses                                                             _____   _____
                 For tax years ending on or after December 31, 2022.                                 Month         Year
                 Attach to your Form IL-1120, IL-1120-ST, IL-1065, or IL-1041.                        IL Attachment No. 14

Enter your name as shown on your Illinois tax return.                          Enter your federal employer identification number (FEIN).
Step 1:  Identify your affiliated companies  
                                              A                      B                  C                 D - Totals 
1    Enter the name of each
   affiliated company.              1 
2     Enter the FEIN for each 
   affiliated company.              2  
2a    Check if this is a newly added
      affiliated company. See instructions. 

Step 2:  Figure your addition modifications                 All taxpayers may complete this section.
3a  Amount of interest paid to                                                                            If you have more 
   each affiliated company.         3a                                                                    affiliated companies 
  b  Interest exempt from                                                                                 to report than space 
      the amount on Line 3a.        3b                                                                    provided, complete 
                                                                                                          and attach additional 
  c   Subtract Line 3b from 3a.     3c                                                                    Schedules 80/20. 
4     Amount of dividends                                                                                 Report the totals in 
      received from each                                                                                  column D of the last 
   affiliated company.               4                                                                    additional Schedule 
5     Subtract Line 4 from Line 3c.                                                                       only.
      If negative, enter zero here
      and the result as a positive 
      amount on Line 7.                5                                                              5 
6a    Intangible expenses paid to 
      each affiliated company.      6a 
 b    Intangible expenses amount on
      Line 6a exempt from add-back. 6b   
Check the boxes on Line 6c to identify the reasons the amount on Line 6b is exempt from addback. You may check multiple boxes. 
See instructions.
  c   Foreign company or state 
      No principal purpose 
        Add-back unreasonable 
      Alternative apportionment 
  d  Subtract Line 6b from 6a.      6d 
7     Any excess of dividends
      received from each affiliated 
      company on Line 4 over the 
      interest expense addition on 
      Line 3c.                         7 
8     Subtract Line 7 from Line 6d.
   If negative, enter zero.            8                                                                8 
9     Total addition modifications
      Add Lines 5 and 8.              9                                                                 9 
      Enter the amount here. See instructions.
Step 3:  Figure your subtraction modifications for affiliated companies 
         All taxpayers may complete Steps 3 and 4 if an addition modification was figured in Step 2.
10    Enter the amount of interest 
      received from each affiliated 
      company.                      10 
  11  Enter the lesser of 
      Line 5 or Line 10.           11                                                                11
   12 Enter the amount of 
   intangible income 
      received from each  
      affiliated company.             12
   13 Enter the lesser of 
      Line 8 or Line 12.             13                                                               13 
14    Add Column D, Line 11 and Column D, Line 13
      Enter the total here and on Page 2, Line 15.                                                    14

      Schedule 80/20 Front (R-12/22)                       All taxpayers continue to Page 2  

                    Illinois Department of Revenue 
                2022 Schedule 80/20                                                  *34312222W*
                                                                                 
Enter your name as shown on your Illinois tax return.                                                               Enter your federal employer identification number (FEIN).

Read this information first - If you attach multiple copies of Schedule 80/20 to your return, complete this page once and attach it 
as the last page of Schedule 80/20. Failure to do so may result in a delay in the processing of your return.

Step 4:  Figure your total subtraction modification
15   Enter the amount from Line 14.                                                                                                                   15 
         If you are not an affiliated company, skip Lines 16 through 22 and complete Line 23.
        If you are an affiliated company, complete Lines 16 through 22 and Line 23.

16   Enter the name and FEIN of the                   Name    
     U.S. company that paid you interest 
     or intangible expenses.                          FEIN 
17   Enter the amount of interest received from the U.S. company.                                                                                     17  
18   Enter the amount of interest paid to you from the U.S. company’s Schedule 80/20, Line 5.                                                         18  
19   Enter the lesser of Line 17 or Line 18.                                                                                                          19          
 20  Enter the intangible income  received from the U.S. company.                                                                                     20  
  21 Enter the amount of intangible  expenses paid to you from the U.S. company’s Schedule 80/20, Line 8.                                             21  
  22 Enter the lesser of Line 20 or Line 21.                                                                                                          22          

 All taxpayers complete Line 23. 
23   Total subtraction modifications. 
     Add Lines 15, 19, and 22. 
     Enter the amount here. See instructions.                                                                                                         23  

                                             This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
                                             information is REQUIRED. Failure to provide information could result in a penalty. 

      Printed by the authority of the State of Illinois - web only - one copy. Reset Print                                          Schedule 80/20 Back (R-12/22)