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                                                                                                                              Illinois Department of Revenue
                                                                                                                                                                                           *32512221W*
                                                                                                                              2022 IL-1065-X 
                                                                                                                              Amended Partnership Replacement Tax Return
                                                                                                                              For tax years ending on or after December 31, 2022
                                                            Indicate what tax year you are amending:  Tax year beginning                                                                                            , ending                                        Enter the amount you 
                                                                                                                                                                                     month day          year                 month     day                year            are paying.
                                                                                                                          If you are filing an amended return for tax years ending before December 31, 2022, 
                                                                                                                          you may not use this form. For prior years, see instructions to determine the correct form to use.                                        $
                                                    Step 1:  Identify your partnership                                                                                                      H                  Enter your federal employer identification number (FEIN).
                                                    A                                      Enter your complete legal business name. 
                                                                                           If                                                                                               I                           Checkhavethisyou                                                                                                                                  aaare       membernameyou       box if        athisof          unitarychange, check                       box.  
                                                                                           Name:                                                                                                             business group and are included on a Schedule UB, 
                                                                                                                                                                                                             Combined Apportionment for Unitary Business Group. 
                                                    B                                      Enter your mailing address.                                                                                       Enter the FEIN of the member who prepared the 
                                                                                           If you have an address change, check this box.                                                                    Schedule UB and attach it to this return.
                                                                                            C/O: 
                                                                                           Mailing address:                                                                                  J               Enter your North American Industry Classification 
                                                                                           City:                                                              State:        ZIP:                              System (NAICS) Code. See instructions.  

increasedan report net                              C                                      Checkonly to                                                                                     K        If                                                                                     haveboxthe thisyou check           following,               the               filingcompleted are     thisyou box if                                              form 
                                                                                           loss on Line 47, Column B.                                                                                          and attach the federal form(s) to this return, if you 
                                                    D                                      Check this box if you are:                                                                           have not previously done so.
                                                                                                                          classified as an investment partnership.                                                      Federal Form 8886                        Federal Schedule M-3,
                                                                                                                                                                                                                                                                Part II, Line 10
                                                                                                                          classified as a publicly-traded partnership.                       L   Check this box if you attached Form IL-4562.                                      
                                                    E   Check the applicable box for the type of change being made.                                                                         M   Check this box if you attached Schedule M. 
                                                                                                                          NLD   State change           Federal change                       N   Check this box if you attached Schedule 80/20.   
                                                                                           If a federal change, check one:                                                                  O   Check this box if you attached Schedule 1299-A. 
                                                                                                                          Partial agreed      Finalized                                     P   Check this box if your business activity is
                                                                                           Enter the finalization date                                                                           protected under Public Law 86-272.     
                                                                                           Attach your federal finalization to this return.                                                 Q   Throwback adjustment - see instructions. 
adjustment - seethrowback instructions.             F   Check       R                                                                                                                                        Double                                                                            thisfilingare                                                                                    Formyou   box if               IL-1065-X beforedue                 extended     the 
                                                                                           date and making the election to treat all nonbusiness income as                                  S   Check this box if you attached the Subgroup Schedule.  
                                                                                           business  T           Check                                                                                                                                                                         income.     thisaare                                                                   52/53 weekyou       box if        filer. 
                                                    G                                      Check this box if you elected to file and pay                                                    U  If you are paying Pass-through Entity (PTE) Tax and 
                                                                                           Pass-through Entity Tax. See instructions.                                                           you annualized your income on Form IL-2220, 
                                                                                                                                                                                                 check this box and attach Form IL-2220.    
                                                                     Explain the changes on this return (Attach a separate sheet if necessary.):

                                                    Step 2:    Figure your ordinary income or loss                                                                                                                                               A                          B
                                                                                                                                                                                                                        As most recently                                 Corrected
                                                                                                                                                                                                                         reported or adjusted                            amount 
                                                                                                                                                                                                                         (Whole dollars only)                        (Whole dollars only)
                                                                                                                        1 Ordinary income or loss or equivalent from U.S. Schedule K.                               1                               00          1                        00
                                                                                                                        2 Net income or loss from all rental real estate activities.                                2                               00          2                        00 
                                                                                                                        3  Net income or loss from other rental activities.                                         3                               00          3                        00
                                                                                                                        4  Portfolio income or loss.                                                                4                               00          4                        00
                                                                                                                        5  Net IRC Section 1231 gain or loss.                                                       5                               00          5                        00
                                                                                                                        6  All other items of income or loss that were not included in the computation of income 
                                                                                                 Form IL-1065-X-V here.   or loss on Page 1 of U.S. Form 1065. Identify:                                            6                               00          6                        00
                                                                  Attach your payment and                               7  Add Lines 1 through 6. This is your ordinary income or loss.                             7                               00          7                        00
                                                     Step 3:  Figure your unmodified base income or loss 
                                                                                                                        8 Charitable contributions.                                                                 8                               00        8                          00
                                                                                                                        9 Expense deduction under IRC Section 179.                                                  9                               00            9                      00
                                                                                           10                             Interest on investment indebtedness.                                                      10                              00    10                             00
                                                                                           11  All other items of expense that were not deducted in the computation of ordinary
                                                                                                                          income or loss on Page 1 of U.S. Form 1065. Identify:                                      11                             00    11                             00
                                                                                           12  Add Lines 8 through 11.                                                                                              12                              00    12                             00
                                                                                           13                             Subtract Line 12 from Line 7. This is your total 
                                                                                                                          unmodified base income or loss.                                                           13                              00    13                             00
                                                                                                                                                          This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
                                                                                                                         IL-1065-X (R12/22)                   information is REQUIRED. Failure to provide information could result in a penalty.                     Page 1 of 5



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                                                                                             *32512222W*
               Step 4:    Figure your income or loss                                                             A                                   B
                                                                                                                 As most recently                    Corrected
                                                                                                                 reported or adjusted                amount
                 14  Enter the amounts from Line 13.                                                   14                         00      14                   00
                 15  State, municipal, and other interest income excluded from Line 14.                15                         00      15                   00
                16   Illinois replacement tax deducted in arriving at Line 14.                         16                         00      16                   00
                17   Illinois Special Depreciation addition. Attach Form IL-4562.                      17                         00      17                   00
                18   Related-Party Expenses addition. Attach Schedule 80/20.                           18                         00       18                  00
                19   Distributive share of additions. Attach Schedule(s) K-1-P or K-1-T.               19                         00      19                   00
                20   Guaranteed payments to partners from U.S. Form 1065.                              20                         00      20                   00
                21   The amount of loss distributable to a partner subject to                                                                                  
                     replacement tax. Attach Schedule B.                                               21                         00      21                   00
                22   Other additions. Attach Schedule M (for businesses).                              22                         00      22                   00
                23   Add Lines 14 through 22. This is your income or loss.                             23                         00      23                   00
               Step 5:    Figure your base income or loss 
                24  Interest income from U.S. Treasury and exempt federal obligations.                 24                         00       24                  00
                25   August 1, 1969, valuation limitation amount. Attach Schedule F.                   25                         00       25                  00
                26   Personal service income or reasonable allowance for 
                     compensation of partners.                                                         26                         00       26                  00
                27   Share of income distributable to a partner subject to                                                                                     
                     replacement tax. Attach Schedule B.                                               27                         00       27                  00
                28  River Edge Redevelopment Zone Dividend subtraction. Attach Schedule 1299-A. 28                                00       28                  00
                29   High Impact Business Dividend subtraction. Attach Schedule 1299-A.                29                         00      29                   00
                30   Illinois Special Depreciation subtraction. Attach Form IL-4562.                   30                         00      30                   00
                31   Related-Party Expenses subtraction. Attach Schedule 80/20.                        31                         00      31                   00
                32   Distributive share of subtractions. Attach Schedule(s) K-1-P or K-1-T.            32                         00      32                   00
                33   Other subtractions. Attach Schedule M (for businesses).                           33                         00      33                   00
24 throughsubtractions.  34  Total                                                                     34                         00      34                   00          Lines     33.      Add 
                35   Base income or loss. Subtract Line 34 from Line 23.                               35                         00      35                   00
                              
                              A    If the amount on Line 35 is derived inside Illinois only, check this box and enter the amount from Step 5, Line 35
                                on Step 7, Line 47. You may not complete Step 6. (You must leave Step 6, Lines 36 through 46 blank.)
                                        If you are a unitary filer, do not check this box. Check the box on Line B and complete Step 6.
                              B  If any portion of the amount on Line 35 is derived outside Illinois, or you are a unitary filer, check this box and            
                              complete all lines of Step 6. (Do not leave Lines 40 through 42 blank.) See instructions. 
                Step 6:   Figure your income allocable to Illinois (Complete only if you checked the box on Line B, above.) 
                 36  Nonbusiness income or loss. Attach Schedule NB.                                   36                         00       36                  00
                 37  Business income or loss included in Line 35 from non-unitary partnerships,
                     partnerships included on a Schedule UB, S corporations, trusts,
                     or estates. See instructions.                                                     37                         00       37                  00
                38  Add Lines 36 and 37.                                                               38                         00       38                  00
                39  Business income or loss. Subtract Line 38 from Line 35.                            39                         00       39                  00
                40  Total sales everywhere. This amount cannot be negative.                            40                         00       40                  00
                41  Total sales inside Illinois. This amount cannot be negative.                       41                         00       41                  00
                42  Apportionment factor. Divide Line 41 by Line 40. Round to six decimal places.      42                                  42 
                43  Business income or loss apportionable to Illinois. Multiply Line 39 by Line 42.    43                         00       43                  00
                44  Nonbusiness income or loss allocable to Illinois. Attach Schedule NB.              44                         00       44                  00
                 45  Business income or loss apportionable to Illinois from non-unitary
                     partnerships, partnerships included on a Schedule UB,  
                     S corporations, trusts, or estates. See instructions.                             45                         00       45                  00
                46   Base income or loss allocable to Illinois. Add Lines 43 through 45.               46                         00       46                  00

                           Page 2 of 5                                                                                                     IL-1065-X (R12/22)



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                                                                                                                     *32512223W*
                           Step 7:    Figure your net income                                                                                                        A                             B
                                                                                                                                              As most recently                                Corrected
                                                                                                                                                                                                                            reported or adjusted                                       amount
                                     47           Base income or net loss from Step 5, Line 35 or Step 6, Line 46.                        47                              00           47                                                                                                    00
                             48                   Illinois net loss deduction. Attach Schedule NLD.  
                                                  If Line 47 is zero or negative, enter zero.                                            48                               00           48                                                                                                    00
                                                  Check this box and attach a detailed statement if you have merged losses.           
                             49  Income after NLD. Subtract Line 48 from Line 47.                                                        49                               00           49                                                                                                    00
                                     50  Enter the amount from Step 5, Line 35.                                                          50                               00           50                                                                                                    00
                                     51  Divide Line 47 by Line 50. Round to six decimal places. 
                                         Cannot be greater than one.                                                                     51                                            51 
                             52  Exemption allowance. See instructions before completing.                                                52                               00           52                                                                                                    00
                                     53           Net income. Subtract Line 52 from Line 49.                                         53                                   00           53                                                                                                    00
                           Step 8:    Figure the taxes and pass-through withholding you owe
                             54                   Replacement tax. Multiply Line 53 by 1.5% (.015).                                       54                              00          54                                                                                                     00
                             55  Recapture of investment credits. Attach Schedule 4255.                                          55                                       00          55                                                                                                     00
                                     56  Replacement tax before investment credits. Add Lines 54 and 55.                    56                                            00         56                                                                                                      00
                             57                   Investment credits. Attach Form IL-477.                                                 57                              00          57                                                                                                     00
                                     58           Net replacement tax. Subtract Line 57 from Line 56. If negative, enter zero.    58                                      00         58                                                                                                      00
                             59  Pass-through withholding you owe on behalf of your members. See instructions. 
                                         Enter the amount from Schedule B, Section A, Line 5. Attach Schedule B.                         59                               00         59                                                                                                      00
                             60  Pass-through entity income. See instructions.                                                           60                               00           60                                                                                                    00  
                             61                   Pass-through entity tax. Multiply Line 60 by 4.95% (.0495).                            61                               00           61                                                                                                    00
                             62                   Total taxes and pass-through withholding.
                                                  Add Lines 58, 59, and 61.                                                                                                            62                                                                                                    00   
                           Step 9:    Figure your refund or balance due
                                     63           Payments. See instructions.
                                                  a Credits from previous overpayments.                                                                                      63a                                                                                                             00
                                         b          Total payments made before the date this amended return is filed.                                                        63b                                                                                                             00
                                                  c Pass-through withholding reported to you. Attach Schedule(s) K-1-P or K-1-T.                                             63c                                                                                                             00
                                          d         Illinois income tax withholding. Attach Form(s) W-2G.                                                                    63d                                                                                                             00 
                                     64           Total payments. Add Lines 63a through 63d.                                                                                            64                                                                                                   00
                             65                   Previously paid penalty and interest. See instructions.                                                                     65                                                                                                             00
                                     66           Total amount of overpayment (including any carryforward or refund) before the filing of this return 
instructions. See                        for                                                                                                                                  66                                                                                                             00               amended.            being          year     the 
                                     67           Add lines 65 and 66.                                                                                                                  67                                                                                                   00
                                     68           Net tax paid. Subtract Line 67 from Line 64.                                                                                          68                                                                                                   00
                                     69           Overpayment. If Line 68 is greater than Line 62, subtract Line 62 from Line 68.                                                       69                                                                                                   00
                             70                   Amount of overpayment from Line 69 to be credited forward. See instructions.                                                         70                                                                                                    00
                                                  Check this box and attach a detailed statement if this carryforward is going to a different FEIN.                       
                             71                   Refund. Subtract Line 70 from Line 69. This is the amount to be refunded.                                                             71                                                                                                   00
                             72                   Tax due with this amended return. If Line 62 is greater than Line 68, subtract Line 68 from Line 62.                                 72                                                                                                    00
                                        You will be sent a bill for any additional penalty and interest. 

                                                                                 Enter the amount of your payment on the top of Page 1 in the space provided.
                           Step 10:  Sign below - Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
                           Sign                                                                                                                                                      Check if the Department 
                           Here                                                                                                               (      )                       may discuss this return with the 
                                                  Signature of partner                 Date (mm/dd/yyyy)   Title                              Phone                          paid preparer shown in this step.
                                                                                                                                                                                    Check if  
                           Paid                        Print/Type paid preparer’s name         Paid preparer’s signature                      Date (mm/dd/yyyy)              self-employed    Paid Preparer’s PTIN
                           Preparer
                                                       Firm’s name                                                                                                        Firm’s FEIN
                           Use Only
                                                       Firm’s address                                                                                                     Firm’s phone    (      )

                                                                         Mail this return to: Illinois Department of Revenue, P.O. Box 19016, Springfield, IL 62794-9016 

                                                    IL-1065-X (R12/22)               Printed by the authority of the state of Illinois. Electronic only, one copy.                            Page 3 of 5



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                                                                       Illinois Department of Revenue                                                                        Year ending
                                                                                                          *30812221W*
                                                                  2022 Schedule B 
                                                                       Partners’ or Shareholders’ Information                                                                Month      Year
your                                Attach                                                                                                                                   IL Attachment No. 1      FormFormIL-1120-ST.      IL-1065 or    to 

                                    Enter your name as shown on your Form IL-1065 or Form IL-1120-ST.                          Enter your federal employer identification number (FEIN).
                                    Read this information first
                                                      You must read the Schedule B instructions and complete Schedule(s) K-1-P and Schedule(s) K-1-P(3) before completing this
                                                        schedule.
                                                      You must complete Section B of Schedule B and provide all the required information for your partners or shareholders before
                                                        completing Section A of Schedule B.
                                                        Failure to follow these instructions may delay the processing of your return or result in you receiving further correspondence from
                                                        the Illinois Department of Revenue. You may also be required to submit further information to support your filing.
                                    Section A:  Total members’ information (from Schedule(s) K-1-P and Schedule B, Section B)
                                                        Before completing this section you must first complete Schedule(s) K-1-P, Schedule(s) K-1-P(3) and Schedule B, Section B. You   
                                                        will use the amounts from those schedules when completing this section.

                                    Totals for resident and nonresident partners or shareholders (from Schedule(s) K-1-P and Schedule B, Section B)
                                    1  Enter the total of all nonbusiness income or loss you reported on Schedule(s) K-1-P for your members. 
                                       See instructions.                                                                                                                1   

                                    2  Enter the total of all income and replacement tax credits you reported on Schedule(s) K-1-P for your 
                                       members. See instructions.                                                                                                       2    

                                    3  Add the amounts shown on Schedule B, Section B, Line E for all partners or shareholders on all 
                                       pages for which you have checked the box indicating the entity is subject to Illinois replacement tax 
                                       or an ESOP. Enter the total here. See instructions.                                                                              3    

                                    Totals for nonresident partners or shareholders only (from Schedule B, Section B)
                                    4  Enter the total pass-through withholding you reported on all pages of your Schedule B, Section B, Line J for your 

                                       a.               nonresident individual members. See instructions.                                                               4a 

                                       b.               nonresident estate members. See instructions.                                                                   4b 

                                       c.               partnership and S corporation members. See instructions.                                                        4c 

                                       d.               nonresident trust members. See instructions.                                                                    4d 

                                       e.               C corporation members. See instructions.                                                                        4e 

                                    5  Add Line 4a through Line 4e. This is the total pass-through withholding you owe on behalf of all your 
                                       nonresident partners or shareholders. This amount should match the total amount from Schedule B, 
                                       Section B, Line J for all nonresident partners or shareholders on all pages. Enter the total here and 
                                       on Form IL-1065 (Form IL-1065-X), Line 59, or Form IL-1120-ST (Form IL-1120-ST-X), Line 59. 
                                       See instructions.                                                                                                                5 

                                    6  Enter the total pass-through entity tax credit paid on all pages of Schedule B, Section B, Line K.                               6 

                                    7  Enter the total pass-through entity tax credit received and distributed on all pages of Schedule B, 
                                       Section B, Line L.                                                                                                               7 

                                                         Attach all pages of Schedule B, Section B behind this page.

                                                                                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.
B Front54 of (R-12/22)                    Schedule      IL-1065-X (R12/22)                                                                                                   Page 



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                                                     Illinois Department of Revenue                         *30812222W*
                                                     2022 Schedule B

                                    Enter your name as shown on your Form IL-1065 or Form IL-1120-ST.        Enter your federal employer identification number (FEIN).
                                    Section B:  Members’ information (See instructions before completing.)

                                                                             Member 1     Member 2          Member 3                                      Member 4

                                    A  Name

                                       C/O  

                                       Address 1 

                                       Address 2 

                                       City 

                                       State, ZIP 

                                    B   Partner or 
                                       Shareholder                           __________   __________             __________                               __________ 

                                    C  SSN/FEIN 

                                    D  Subject to Illinois 
                                       replacement tax 
                                       or an ESOP     

                                    E  Member’s distributable 
                                         amount of base 
                                         income or loss  

                                     F Excluded from 
                                       pass-through 
                                       withholding                           __________   __________             __________                               __________ 

                                    G  Share of Illinois income 
                                       subject to  
                                      pass-through 
                                      withholding  

                                    H  Pass-through 
                                      withholding 
                                       before credits 
                                    I  Distributable 
                                       share of credits 

                                    J  Pass-through 
                                      withholding 
                                      amount    

                                    K  PTE tax credit 
                                       paid to 
                                      members 

                                    L  PTE tax credit 
                                       received and 
                                       distributed to 
                                      members   
                                                                               If you have more members than space provided, attach additional copies of this page as necessary.

                                                                             Printed by the authority of the state of Illinois. Electronic only, one copy.
(R-12/22)B Back 55 of                  Schedule      IL-1065-X (R12/22)                                                                                   Page 
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