Enlarge image | Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes. Illinois Department of Revenue *33312231W* 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. Section A — List all members. See Specific Instructions. 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-02/24) Page 1 of 5 |
Enlarge image | Illinois Department of Revenue Schedule UB *33312232W* ___________________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ 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 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 Energy efficient commercial buildings deduction ____________ 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-02/24) when required could result in a penalty. Page 2 of 5 |
Enlarge image | Illinois Department of Revenue Schedule UB *33312233W* ____________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ 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 other 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-02/24) Page 3 of 5 |
Enlarge image | Illinois Department of Revenue Schedule UB *33312234W* ______________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ 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 Enter your combined unitary business income or loss from Step 3, Column E, Line 27 here. 1 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-02/24) Page 4 of 5 |
Enlarge image | Illinois Department of Revenue Schedule UB *33312235W* ______________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ 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 __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ Schedule UB (R-02/24) Printed by the authority of the state of Illinois - electronic only - one copy. Page 5 of 5 Reset Print |