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                                                                                                      
 
                                                                               *32112231V*                                                     Year ending
               2023 Schedule CR 
                                                                                                                                                _____  _____
               Credit for Tax Paid to Other States                                                                                                Month       Year
 
               For tax years ending on or after December 31, 2023. Attach to your Form IL-1041.                                                   IL Attachment No.  7

Read this information first                                                •  you are trying to take a credit for the Michigan Single Business 
                                                                            Tax.
You should file this schedule if:                                          For purposes of this schedule, “state” means any state of the United 
•  you paid income tax to another state on income you earned while         States, the District of Columbia, the Commonwealth of Puerto 
   you were a resident of Illinois; and                                    Rico, any territory or possession of the United States, or political 
•  you did not deduct any income tax paid to another state from federal    subdivision of any of these (e.g., county, city). The term “state” does 
   taxable income on U.S. Form 1041, Line 11,  or you did deduct it from   not refer to any foreign country.
   federal taxable income, but you added it back on Illinois Schedule M,   NOTE: If you have received any employee compensation (i.e., 
   Other Additions and Subtractions (for businesses), Line 5, and          salary received as income in respect of a decedent) from a source in 
•  the base income subject to tax in another state is included in the      Iowa, Kentucky, Michigan, or Wisconsin, refer to the instructions for 
   amount shown as Illinois base income (Form IL-1041, Line 26).TENTATIVE FINALForm IL-1040 (Individual Income Tax Return), Schedule CR (Credit 
You should not file this schedule if:                                      for Tax Paid to Other States) for rules concerning compensation in 
                                                                           states with reciprocal agreements.  
•  you did not pay income tax to Illinois and another state on the 
   same income; or
•  you took a deduction on U.S. Form 1041, Line 11 for taxes paid 
   to another state, but did not add back this amount on Illinois 
   Schedule M, Line 5; or 

Step 1:   Provide the following information

Enter your name as shown on your Form IL-1041.                                                                Enter your federal employer identification number (FEIN).

Step 2:   Figure the non-Illinois portions of your federal taxable income    
                                                                               A                               B                                   C
                                                                                                              Fiduciary’s                         Non-Illinois  
                                                                         U.S. Form 1041                       Share                                Portion
 1  Interest income                                                 1a                              00   1b                                00 1c                  00
 2  Dividends                                                       2a                              00   2b                                00 2c                  00
 3  Business income or loss                                         3a                              00   3b                                00 3c                  00
 4  Gain or loss on sales and exchanges                             4a                              00   4b                                00 4c                  00
 5  Net rent and royalty income or loss                             5a                              00   5b                                00 5c                  00
 6  Income or loss from partnerships and subchapter S corps         6a                              00   6b                                00 6c                  00
  7  Income or loss from trusts and estates                         7a                              00   7b                                00 7c                  00
  8  Real Estate Mortgage Investment Conduits (REMIC)               8a                              00   8b                                00 8c                  00
  9  Net farm income or loss                                        9a                              00   9b                                00 9c                  00
 10  Business property gain or loss                                10a                              00 10b                                 00 10c                 00
 11  Other income or loss                                          11a                              00 11b                                 00 11c                 00
 12  Total income or loss. Add Column C, Lines 1 through 11.                                                                               12                     00

 13  Interest                                                      13a                              00 13b                                 00 13c 
 14  Taxes                                                         14a                              00 14b                                 00 14c                 00
 15  Fiduciary fees                                                15a                              00 15b                                 00 15c                 00
 16  Charitable deduction                                          16a                              00   16b                               00 16c                 00
 17  Attorney, accountant, and preparer fees                       17a                              00 17b                                 00 17c                 00
 18  Other deductions (including taxes)                            18a                              00 18b                                 00 18c                 00
 19  Federal estate tax/Qualified business income deduction.                                           19b                                 00 19c                 00
 20  Exemption                                                                                         20b                                 00 20c 
 21  Add Column C, Lines 14 through 19.                                                                                                    21                     00
 22  Enter your federal taxable income or loss from  U.S. Form 1041, Line 23.                         22                                   00 
 23  Subtract Line 21 from Line 12.  
     This is the non-Illinois  portion of your federal taxable income or loss.                                                            23                      00

                                                    This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
     IL-1041 Schedule CR (R-12/23)                  information is REQUIRED. Failure to provide information could result in a penalty.             Page 1 of 3

                                                                              *32112232V*

  Step 3:   Figure your Illinois additions and subtractions
24  Enter the amount from Schedule CR, Step 2, Line 22 for Column A and                     A                     B
   Step 2, Line 23 for Column B.                                                        24a   00            24b             00
                                                                                             
In Column A, enter the total amounts from your Form IL-1041, Column B. 
 
You must read the instructions for Column B to properly complete this step.

                                                                                            A                    B
                                                                                            Form IL-1041         Non-Illinois
                                                                                            Fiduciary Share      Portion
                                                                                            
 25 FederalTENTATIVEnet operating loss deduction (Form IL-1041, Line 2)                 25a   FINAL00       25b 
 26  Taxable income of ESBT (Form IL-1041, Line 3)                                      26a   00            26b             00
 27  Exemption claimed on U.S. Form 1041, Line 20 (Form IL-1041, Line 4)                27a   00            27b 
 28  Illinois income and replacement tax and surcharge deducted (Form IL-1041, Line 5b) 28a   00            28b 
 29  State, municipal, and other interest income (Form IL-1041, Line 6b)                29a   00            29b             00
 30  Illinois Special Depreciation addition (Form IL-1041, Line 7b)                     30a   00            30b             00
 31  Related-Party Expenses additions (Form IL-1041, Line 8b)                           31a   00            31b             00
 32  Distributive share of additions (Form IL-1041, Line 9b)                            32a   00            32b             00
 33  Other additions (Form IL-1041, Line 10b)                                           33a   00            33b             00
 34  Total additions. Add Columns A and B, Lines 25 through 33.                         34a   00  34b                       00
 35  Total income.  Add Columns A and B, Line 24 and Line 34.                           35a   00            35b             00
  
 36  August 1, 1969, valuation limitation amount (Form IL-1041, Line 13b)               36a   00            36b             00
 37  Payments from certain retirement plans (Form IL-1041, Line 14b)                    37a   00            37b 
 38  Interest income from U.S. Treasury and other exempt 
   federal obligations (Form IL-1041, Line 15b)                                         38a   00            38b             00
 39  Retirement payments to retired partners (Form IL-1041, Line 16b)                   39a   00            39b             00
 40  River Edge Redevelopment Zone Dividend subtraction (Form IL-1041, Line 17b)        40a   00            40b             00
 41  High Impact Business Dividend subtraction (Form IL-1041, Line 18b)                 41a   00            41b             00
 42  Contributions to certain job training projects (Form IL-1041, Line 19b)            42a   00            42b             00
 43  Illinois Special Depreciation subtraction (Form IL-1041, Line 20b)                 43a   00            43b             00
 44  Related-Party Expenses subtraction (Form IL-1041, Line 21b)                        44a   00            44b             00
 45  Distributive share of subtractions (Form IL-1041, Line 22b)                        45a   00            45b             00
 46  ESBT loss amount (Form IL-1041, Line 23b)                                          46a   00            46b             00
 47  Other subtractions (Form IL-1041, Line 24b)                                        47a   00            47b             00
 48  Total subtractions. Add Columns A and B, Lines 36 through 47.                      48a   00  48b                       00
 49  Base income. Subtract Columns A and B, Line 48 from Line 35.                       49a   00  49b                       00
   If Line 48 is larger than Line 35, enter zero.

     IL-1041 Schedule CR (R-12/23)                                                                               Page 2 of 3

                                                                        *32112233V*

Step 4:  Figure your Schedule CR decimal
                                                                                                               A           B
50   Enter the amount from Schedule CR, Line 49, Column A and Column B.                    50a                   00  50b             00
 
 51  Divide Column B, Line 50 by Column A, Line 50. (Round to three decimal places.)                                                 
    Enter the appropriate decimal. If Column B, Line 50 is greater than Column A, Line 50, 
   enter 1.000.  Enter this amount on Step 5, Line 56.                                                              51 
                                                                      
Step 5:  Figure your credit
52   Enter the total amount of income tax paid to other states on Illinois base income (See instructions).          52               00
     TENTATIVE FINAL
53  Trusts only: Enter your Illinois replacement tax due from Form IL-1041, Line 34.       53                    00
54   Enter your Illinois income tax due from Form IL-1041, Line 42.                        54                    00
55   Add Line 53 and Line 54.                                                                                       55               00
56   Enter the decimal amount from Line 51 here.                                                                    56 
57   Multiply Line 55 by Line 56.                                                                                   57               00
58   Compare the amounts on Lines 52 and 57.  Enter the lesser amount here.                                         58               00
59   Compare the amounts on Lines 54 and 58.  Enter the lesser amount here. This is your income tax credit for
   income tax paid to another state. Enter this amount on Form IL-1041, Step 6, Line 45.                            59               00
60  Trusts only: Subtract Line 59 from Line 58. If the amount is negative, enter zero. This is your replacement tax 
   credit for income tax paid to another state. Enter this amount on Form IL-1041, Step 5, Line 37.                 60               00
     Attach this schedule and a copy of your U.S. Form 1041, Page 1, with a detailed breakdown of the amount on 
     U.S. Form 1041, Line 11, to your Form IL-1041. Keep your out-of-state tax returns with your records.  
                                   You must send us this information if we request it. 

     IL-1041 Schedule CR (R-12/23) Printed by authority of the state of Illinois - electronic only - one copy.           Page 3 of 3