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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
                                                                               *32312221V*                                                                                     
                                                                                                                                 Year ending
                              Schedule K-1-T                                                                                   
                              Beneficiary’s Share of Income and Deductions                          ______   ______ 
                                                                                                                                 Month       Year  
                              To be completed by trusts or estates filing Form IL-1041.                                                                                                                                                                                         
                              Beneficiaries receiving Schedule K-1-T should attach this form to their Illinois Tax Return.                                     IL Attachment No. 13

Step 1:  Identify your trust or estate
1   Check the appropriate box                  trust   estate             3  ____   ____   -   ____   ____   ____   ____   ____   ____   ____  
                                                                             Enter your federal employer identification number (FEIN). 
2   ___________________________________________________                   4  Enter the apportionment factor from Step 6, Line 3, of Schedule NR       
    Enter your name as shown on your Form IL-1041.                            Form IL-1041; otherwise, enter “1.” _________________________  

Step 2:   Identify your beneficiary
  5  ___________________________________________________TENTATIVE8a  Check the appropriate box. See instructions.FINAL
         Name                                                                          individual            corporation                                           trust 
 6  ___________________________________________________                                partnership           S corporation                                         estate
         Mailing address                                                  8b     To be completed by the recipient on Line 5 only.    
      ___________________________________________________                      I am a:          grantor trust          disregarded entity
         City                                 State            ZIP
                                                                                 and the amounts on this Schedule will be reported by
  7  ___________________________________________________                       Name:_____________________________________________
         Social Security number or FEIN                                         
                                                                                 SSN or FEIN:   ______________________________________

Step 3:  Figure your beneficiary’s share of your nonbusiness income or loss 
                                                                                       A                                                                       B                
                                                                                     Beneficiary’s share                                                         
                                                                                       (see instructions)                                                      Illinois share 
 9  Interest                                                              9  _________________________                   _________________________
 10  Dividends                                                            10  _________________________                  _________________________
 11  Rental income                                                        11  _________________________                  _________________________ 
 12      Patent royalties                                                 12  _________________________                  _________________________
 13  Copyright royalties                                                  13  _________________________                  _________________________
 14  Other royalty income                                                 14  _________________________                  _________________________
 15  Capital gain or loss from real property                              15  _________________________                  _________________________
 16  Capital gain or loss from tangible personal property                 16  _________________________                  _________________________
 17  Capital gain or loss from intangible personal property               17  _________________________                  _________________________
 18  Other income and expense _____________________________ 18  _________________________                                _________________________
                               Specify
Step 4:  Figure your beneficiary’s share of your business income or loss (See instructions.)                                                                                    
                                                                                       A                                                                       B
                                                                                     Beneficiary’s share 
                                                                                    from U.S. Schedule K-1,                                                      
                                                                                    less nonbusiness income                       Illinois share 
 19  Interest                                                             19  _________________________                  _________________________
 20  Dividends                                                            20  _________________________                  _________________________
 21  Net short-term capital gain or loss                                  21  _________________________                  _________________________
 22  Net long-term capital gain or loss (total for year)                  22  _________________________                  _________________________ 
 23      Annuities, royalties, and other nonpassive income or loss before 
      directly apportioned deductions                                     23  _________________________                  _________________________  
 24      Directly apportioned deductions — Depreciation, depletion, 
         and amortization                                                 24  _________________________                  _________________________ 
 25  Total annuities, royalties, and other nonpassive income or loss.
      Subtract Column A, Line 24 from Line 23. See Instructions.          25  _________________________                  _________________________ 
 26      Trade or business, rental real estate, and other rental income or
      loss before directly apportioned deductions                         26  _________________________                  _________________________  
 27      Directly apportioned deductions — Depreciation, depletion, 
      and amortization                                                    27  _________________________                  _________________________ 
 28  Total trade or business, rental real estate, and other rental
      income or loss. Subtract Column A, Line 27 from Line 26.            28  _________________________                  _________________________  
 29  Other income and expense _____________________________               29  _________________________                  _________________________
                               Specify
                                                                                    This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
             Schedule K-1-T Front (R-12/22)                                    information is REQUIRED. Failure to provide this information could result in a penalty.

       Enter the beneficiary’s identification number from Line 7.                                                   
                                                                                      *32312222V*
        _______________________________

Step 5:  Figure your beneficiary’s share of your Illinois additions and subtractions
 K-1-T Recipient: Before using the information provided in Step 5, you must read            A                                                          B 
            Schedule K-1-T(2)    to correctly report the amounts listed in Columns A and B.Beneficiary’s share 
                                                                                           from Form IL-1041                                           Illinois share
    Additions 
 30  Federally tax-exempt interest income                                          30  _________________________                                     _________________________
 31  Illinois taxes and surcharge deducted. See instructions.                      31  _________________________                                     _________________________
 32 Illinois Special Depreciation addition                                         32  _________________________                                     _________________________
 33  Related-Party Expenses addition                                               33  _________________________                                     _________________________
 34  Distributive share of additions                                               34  _________________________                                     _________________________
 35  Other additions from Illinois Schedule M (for businesses)                     35  _________________________                                     _________________________
      TENTATIVE                                                                                                                                        FINAL
    Subtractions
 36  a  Interest from U.S. Treasury obligations included as 
      business income                                                       36a       _________________________                                      _________________________ 
    b Interest from U.S. Treasury obligations included as
      nonbusiness income                                                    36b       _________________________                                      _________________________ 
 37 Payment from certain retirement plans                                          37  _________________________                                     _________________________
 38  Retirement payments to retired partners                                       38  _________________________                                     _________________________
 39  River Edge Redevelopment Zone Dividend subtraction                            39 _________________________                                      _________________________
 40  High Impact Business within a Foreign Trade Zone 
   Dividend subtraction                                                            40  _________________________                                     _________________________
 41 Contributions to certain job training projects                                 41  _________________________                                     _________________________
 42 Illinois Special Depreciation subtraction                                      42  _________________________                                     _________________________
 43  Related-Party Expenses subtraction                                            43  _________________________                                     _________________________
 44  Distributive share of subtractions                                            44  _________________________                                     _________________________
 45  Other subtractions from Illinois Schedule M (for businesses)                  45  _________________________                                     _________________________
    
Step 6:  Figure your beneficiary’s (except a corporate beneficiary) share of your        
                     Illinois August 1, 1969, appreciation amounts 

                                                                                            A                                                          B               
                                                                                           Beneficiary’s share                                           
                                                                                           from Illinois Schedule F 
                                                                                            (Form IL-1041)                                             Illinois share 
 46 Section 1245 and 1250 gain                                                     46     _________________________     _________________________ 
 47  Section 1231 gain                                                             47     _________________________                                  _________________________ 
 48  Capital gain                                                                  48     _________________________                                  _________________________

Step 7:  Figure your beneficiary’s share of pass-through withholding, pass-through  
                     entity tax credit, and federal income subject to surcharge

 49 Pass-through withholding made on behalf of your nonresident beneficiary. 
   See instructions before completing.                                                                                                    49   _________________________
50  Pass-through entity (PTE) tax credit received. See instructions.                                                                      50   _________________________
51  Federal income attributable to transactions subject to the Compassionate Use of Medical Cannabis
   Program Act surcharge. See instructions.                                                                                              51            _________________________
52  Federal income attributable to the sale or exchange of assets by a gaming licensee surcharge.
    See instructions.                                                                                                                              52  _________________________
 
            Schedule K-1-T Back (R-12/22)                Printed by the authority of the state of Illinois - electronic only - one copy.