ILLINOIS DEPARTMENT OF REVENUE 

                    DRAFT FORM 

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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                                                                                           
 
                                                                                                     *63812231V*                     Year ending
               2023 Schedule NR 
                                                                                                                                      _____  _____
               Nonresident Computation of Fiduciary Income
                                                                                                                                        Month      Year
               For tax years ending on or after December 31, 2023. Attach to your Form IL-1041.                                         IL Attachment No.  2

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:  Complete Form IL-1041
Complete Lines 1 through 26 of your Form IL-1041, Fiduciary Income and Replacement Tax Return, as if you were an Illinois 
resident. Then, complete the remainder of this schedule. Attach Schedule NR to your Form IL-1041.
                                                                                                                             
Step 3:  Figure the Illinois portion of your federal taxable incomeTENTATIVE FINAL
See instructions for Columns A, B, and C for each line item.

Check the box if you are making the                                                                  A                    B             C
Business Income Election. See instructions.                                                         U.S. Form 1041 Fiduciary’s Share    Illinois 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                                                          5a           00          5b        00    5c                                                 00
  6  Income from partnerships and subchapter S corps                       6a                          00          6b        00    6c                                                 00
  7  Income 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                                                                       10a       00          10b       00   10c                                                 00
 11  Other income                                                                              11a     00          11b       00   11c                                                 00
 12  Total income.  Add Lines 1 through 11.                                       12a                  00          12b       00   12c                                                 00

 13  Interest expense                                                                          13a     00          13b       00   13c                                                 00
 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  Add Lines 13 through 18.                                                            19a           00          19b       00   19c                                                 00
 20  Subtract Line 19 from Line 12. Adjusted total income or loss.                             20a     00          20b       00   20c                                                 00
 21  Income distribution deduction                                                     21a             00 
 22  Subtract Line 21a from Line 20a. See instructions.                     22a                        00          22b       00   22c                                                 00
 23  Federal estate tax/Qualified business income deduction                                                        23b       00   23c                                                 00
 24  Exemption                                                                                                     24b       00   24c                                                 00
 25  Add Lines 23 and 24.                                                                                          25b       00   25c                                                 00
 26  Subtract Line 25 from Line 22. This is your taxable income.                                                   26b       00   26c                                                 00
    Column B, Line 26, is your federal taxable income as shown on your federal Form 1041, Line 23.
    Column C, Line 26, is your Illinois portion of your federal taxable income.
                                                                                              This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
     IL-1041 Schedule NR Front (R-12/23)                                                       information is REQUIRED. Failure to provide information could result in a penalty. 

                                                                              *63812232V*
 27  Enter the amount from Column C, Line 26.                                                                                      27         00
Step 4:  Figure your Illinois additions and subtractions                                                   A                                 B
In Column A, enter the total amounts from your Form IL-1041, Column B.                                   Form IL-1041 
  You must read the instructions for Column B to properly complete this step.                   Fiduciary Share                        Illinois Portion

 28  Federal net operating loss deduction (Form IL-1041, Line 2)                                  28a                         00   28b        00
 29  Taxable income of ESBT (Form IL-1041, Line 3)                                                29a                         00   29b        00
 30  Exemption claimed on U.S. Form 1041, Line 21 (Form IL-1041, Line 4)                          30a                         00   30b        00
 31  Illinois income and replacement tax and surcharge deducted (Form IL-1041, Line 5b)    31a                                00   31b        00
 32  State, municipal, and other interest income (Form IL-1041, Line 6b)                   32a                                00   32b        00
 33  IllinoisTENTATIVESpecial Depreciation addition (Form IL-1041, Line 7b)                33a                                FINAL00   33b   00
 34  Related-Party Expenses addition (Form IL-1041, Line 8b)                               34a                                00   34b        00
 35  Distributive share of additions (Form IL-1041, Line 9b)                               35a                                00   35b        00
 36  Other additions (Form IL-1041, Line 10b)                                              36a                                00   36b        00
 37  Add Column B, Lines 27 through 36. This is the Illinois portion of your total income.                                   37               00 

 38  August 1, 1969 valuation limitation amount (Form IL-1041, Line 13b)                             38a                      00   38b        00
 39  Payments from certain retirement plans (Form IL-1041, Line 14b)                       39a                                00   39b        00
 40  Interest income from U.S. Treasury and other exempt 
   federal obligations (Form IL-1041, Line 15b)                                            40a                                00   40b        00
 41  Retirement payments to retired partners (Form IL-1041, Line 16b)                      41a                                00   41b        00
 42  River Edge Redevelopment Zone Dividend subtraction (Form IL-1041, Line 17b)           42a                                00   42b        00
 43  High Impact Business Dividend subtraction (Form IL-1041, Line 18b)                    43a                                00   43b        00
 44  Contributions to certain job training projects (Form IL-1041, Line 19b)               44a                                00   44b        00
 45  Illinois Special Depreciation subtraction (Form IL-1041, Line 20b)                    45a                                00   45b        00
 46  Related-Party Expenses subtraction (Form IL-1041, Line 21b)                           46a                                00   46b        00
 47  Distributive share of subtractions (Form IL-1041, Line 22b)                           47a                                00   47b        00
 48  ESBT loss amount (Form IL-1041, Line 23b)                                             48a                                00   48b        00
 49  Other subtractions (Form IL-1041, Line 24b)                                           49a                                00   49b        00
 50  Add Column B, Lines 38 through 49. This is the total of your Illinois subtractions.                                           50         00

Step 5:  Figure your standard exemption
 51  Illinois base income or net loss. Subtract Line 50 from Line 37.
   Enter this amount on your Form IL-1041, Line 27.                                               
   If Line 51 is zero or a negative number, skip Lines 52 and 53, and enter zero on Line 54.                                       51         00
 52  Enter the base income from Form IL-1041, Line 26.                 
   If Line 52 is zero, or a negative number, skip Line 53 and see instructions. If  
   you are a short-year filer and Line 52 is zero or a negative number, see instructions.  52                                 00
 53  Divide Line 51 by Line 52. This figure cannot be greater than one. (Round to six 
   decimal places.)                                                                        53 
 54  Standard exemption.  See instructions.                                                       
     Enter this amount on your Form IL-1041, Line 31.                                                                              54         00 

Step 6:  Figure your business income apportionment factor
  1  Total sales everywhere. This amount cannot be negative.                                   1                              00  
  2  Total sales inside Illinois. This amount cannot be negative.                              2                              00
 3  Divide Line 2 by Line 1. (Round to six decimal places.) This is your apportionment factor. 3 

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