ILLINOIS DEPARTMENT OF REVENUE 

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IDR-1-DIS (N-08/23)          Printed by authority of State of Illinois, web only – one copy. 
 

                  Illinois Department of Revenue                                                                                         
 
                                                                                 *64912231V*                                           Year ending
                  2023 Subgroup Schedule                                                                                                _____  _____
 
                  For tax years ending on or after December 31, 2023.                                                                    Month        Year
                                                                                                                                        Attach to Schedule UB

READ THIS FIRST: If you are a member of a unitary group that includes members who use different apportionment formulas, 
complete a separate Subgroup Schedule for each insurance company subgroup, financial organization subgroup, regulated 
exchange subgroup, and transportation company subgroup.  
For Lines 2 and 3, refer to the Subgroup Schedule Instructions and Illinois Income Tax Act Section 304 for additional information.  
If you have more members than columns, add additional schedules in the same format. 
                                                   
     TENTATIVE FINAL
______________________________________________________________________                    ___  ___ - ___  ___  ___  ___  ___  ___  ___
Enter your name as shown on the tax return of the member filing the Schedule UB.          Enter your federal employer identification number (FEIN).

Step 1:  Identify the type of subgroup

Check the appropriate box: 
          Insurance company subgroup
          Financial organization subgroup
          Regulated exchange subgroup 
          Transportation company subgroup

Step 2:  Determine your subgroup apportionment factor

                                  A                            B                                  C                                       D
                              __-__________        __-_________         __-_________                                                  Total
                                 FEIN                       FEIN                      FEIN
1  Enter the sales 
   everywhere.                           00                                      00       00                                        1    ____________ 00

2  Section 304 Numerator                 00                                      00       00                                            

3 Section 304 Denominator                00                                      00       00                                        3  ____________ 00

4    Divide Line 2 of each 
   Column by Line 3, 
     Column D. Round to 
   six decimal places.        ___.___________  ___.___________                      ___.___________                                  

5    Sales inside Illinois  
   Multiply Line 4 of 
   each Column by 
   Line 1, Column D.                        00                                   00       00

                                       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. 

     Schedule SUB (UB) (R-12/23)                  Printed by the authority of the state of Illinois - electronic only - one copy.