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              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



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                  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



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                            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



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                 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



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         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
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