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Illinois Schedule NR for Individuals
What if I received income from partnerships, S corporations, trusts, or estates?
If you received income from an Illinois partnership or S corporation, that entity is required to send you an Illinois Schedule
K-1-P, Partner’s or Shareholder’s Share of Income, Deductions, Credits, and Recapture. Also, the entity is required to send you
the partner’s and shareholder’s instructions for completing Schedule NR.
If you received income from an Illinois trust or estate, that entity is required to send you an Illinois Schedule K-1-T, Beneficiary’s
Share of Income and Deductions. Also the entity is required to send you the beneficiary’s instructions for completing Schedule
NR.
Note: If you are a nonresident and your only income in Illinois is from one or more partnerships, S corporations, or trusts that
made sufficient pass-through withholding on your behalf to cover your Illinois income tax liability, you are not required to file a
Form IL-1040.
What if I was a nonresident professional athlete?
All nonresident members of a professional athletic team are subject to Illinois Income Tax on the Illinois portion of their
total compensation for services performed as a member of such a team. For more information, see Publication 130, Who is
Required to Withhold Illinois Income Tax, or refer to our website following the link found in the Contact Information section in
this publication.
How do I figure the amounts to enter in Schedule NR, Step 3, Column A?
In Column A of each line, except Line 19, enter the amounts exactly as reported on the corresponding line of your federal
income tax return. Line 19, Other income, should not include any net operating loss (NOL) carryforward to this year that is
available to carry forward to next year.
Note: If you filed a joint federal income tax return and are filing a separate Illinois return, include in Column A only your share
of the amounts from your joint federal income tax return. Complete the Allocation Worksheet in the Form IL-1040 Instructions to
determine your share of the amounts from your joint federal return.
How do I figure the amounts to enter in Schedule NR, Step 3, Column B?
If you are a nonresident of Illinois, in Column B of each line, enter the portion of Column A, Federal Total, that is taxed by
Illinois. To determine the taxable amount, you must read and follow the instructions for each line.
If you are a part-year resident of Illinois, in Column B, enter the portion of Column A, Federal Total, that is taxed by Illinois. To
determine the taxable amount, you must read and follow the instructions for each line. As a part-year resident, you must include
the income you received from any source during the time you were a resident, plus the Illinois income you received during the
time you were not a resident.
Note: If you received an Illinois Schedule K-1-P or K-1-T, refer to that form’s instructions to figure the amount to include on
each line. For the purposes of determining if income was received by you while you were an Illinois resident, all income from
these entities is considered received on the last day of the entity’s tax year.
I work long-term assignments in other countries. Would I be considered a nonresident during my
assignment?
No. Residency is based upon your domicile, which is the place where you intend to return after temporary absences. If you
intend to return to Illinois after your work assignments, then you are considered an Illinois resident for income tax purposes.
If you do not intend to return to Illinois following your temporary assignment in a foreign country, your Illinois domicile would
remain until domicile in a new state or country can be established.
Note: Change in domicile is a fact-intensive determination and is made on a case-by-case basis. That determination takes
numerous circumstances into consideration, such as the amount of days you were physically in Illinois or elsewhere, if you took
a homestead exemption for the period at issue, whether you owned, rented, purchased, and/or sold real property in Illinois or
elsewhere, whether you pay for any utilities in Illinois or elsewhere, whether you have an Illinois driver’s license and/or have a
vehicle registered, stored, or used in Illinois or elsewhere, whether you are registered as a voter in Illinois or elsewhere, etc.
Page 4 of 5 PUB-119 (N-06/24)
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