PDF document
- 1 -

Enlarge image
                    ILLINOIS DEPARTMENT OF REVENUE 

                    DRAFT FORM 

Note: The draft you are looking for begins on the next page. 

Caution: DRAFTNOT FOR FILING 

This is an early release draft of an Illinois Department of Revenue (IDOR) tax form or instructions, which 
IDOR is providing for substitute forms providers. Do not file draft forms and do not rely on draft forms 
and instructions for filing. We incorporate all significant changes to forms posted with this coversheet. 
However, unexpected issues occasionally arise, or legislation is passed—in this case, we will post a new 
draft of the form to alert users that changes were made to the previously posted draft.  

All forms and instructions have a page on our website at      Tax Forms (illinois.gov) where you may see the 
final versions once they are released. Year-end income tax forms are usually released towards the end 
of January. 

If you wish, you can submit comments and questions to IDOR about draft or final forms and instructions 
at REV.VendorForms@illinois.gov. We will forward this information to the Office of Publications 
Management, where forms and publications are administered. 

IDR-1-DIS (N-08/23)          Printed by authority of State of Illinois, web only  –one copy. 
 



- 2 -

Enlarge image
                                                                                            *61312231V*
                  Illinois Department of Revenue
                                                                                            Credit for Tax Paid
                  2023            Schedule CR  
                  Attach to your Form IL-1040                                               to Other                  States                          IL Attachment No. 17
                                                                                            
Read this information first
You should file Schedule CR if                                                                 You should not file this schedule if 
  you were either a resident or a part‑year resident of Illinois during                         you were a nonresident of Illinois during the entire tax year; or
  the tax year; and                                                                             you did not pay income tax to Illinois and another state.
  you paid income tax to another state on income you earned while                              For purposes of this schedule, “state” means any state of the United 
  you were an Illinois resident; and                                                           States, the District of Columbia, the Commonwealth of Puerto 
  the income subject to the other state’s tax is included in your                              Rico, any territory or possession of the United States, or political 
  Illinois base income; and                                                                    subdivision of any of these (e.g., county, city, local). The term “state” 
  you didTENTATIVEnot deduct the income tax paid to the other state when                       does not refer to any foreign country.                   FINAL
  you figured your federal adjusted gross income as shown on your                              Note: If you earned income in Iowa, Kentucky, Michigan, or 
  Illinois tax return.                                                                         Wisconsin, you may be covered by a reciprocal agreement. This 
                                                                                               agreement applies only to income from wages, salaries, tips, and 
                                                                                               other employee compensation. See the Schedule CR Instructions.

Step 1: Provide the following information
                                                                                                                                                    
 Your name as shown on your Form IL‑1040                                                       Your Social Security number

Step 2: Figure the Illinois and non-Illinois portions of your federal adjusted gross income 
                  Illinois residents: In Column A of each line, except Line 15, enter the amounts 
                  exactly as reported on the corresponding line of your federal income tax return.
                                                                                                                                           Column A                 Column B 
                  Part-year residents: In Column A of each line, enter the amounts as reported                                                  Total        Non-Illinois Portion
                  on the equivalent line of your Schedule NR, Column B.                                                       (Whole dollars only)            (Whole dollars only)
Read the instructions before completing this step.
               1  Wages, salaries, tips, etc. (federal Form 1040 or 1040‑SR, Line 1z)                                       1                            .00                 .00 
               2  Taxable interest (federal Form 1040 or 1040‑SR, Line 2b)                                                  2                            .00                 .00
               3  Ordinary dividends (federal Form 1040 or 1040‑SR, Line 3b)                                                3                            .00                 .00
               4   Taxable refunds, credits, or offsets of state and local income taxes 
                  (federal Form 1040 or 1040‑SR, Schedule 1, Line 1)                                                        4                            .00                 .00 
               5  Alimony received (federal Form 1040 or 1040‑SR, Schedule 1, Line 2a)                                      5                            .00                 .00 
               6  Business income or loss (federal Form 1040 or 1040‑SR, Schedule 1, Line 3)                                6                            .00                 .00
               7  Capital gain or loss (federal Form 1040 or 1040‑SR, Line 7)                                               7                            .00                 .00
               8  Other gains or losses (federal Form 1040 or 1040‑SR, Schedule 1, Line 4)                                  8                            .00                 .00
               9  Taxable IRA distributions (federal Form 1040 or 1040‑SR, Line 4b)                                         9                            .00                 .00
        Income 10  Pensions and annuities (federal Forms 1040 or 1040‑SR, Line 5b)                                    10                                 .00                 .00   
               11 Rental real estate, royalties, partnerships, S corporations, trusts, etc. 
                  (federal Form 1040 or 1040‑SR, Schedule 1, Line 5)                                                  11                                 .00                 .00
               12 Farm income or loss (federal Form 1040 or 1040‑SR, Schedule 1, Line 6)                              12                                 .00                 .00
               13 Unemployment compensation (federal Form 1040 or 1040‑SR, Schedule 1, Line 7)                        13                                 .00                 .00
               14 Taxable Social Security benefits (federal Form 1040 or 1040-SR, Line 6b)                            14                                 .00                 .00 
               15 Other income.  See instructions. (federal Form 1040 or 1040‑SR, Schedule 1, Line 9) 
                  Identify each item.                                                                                 15                                 .00                 .00
               16 Add Columns A and B, Lines 1 through 15.                                                            16                                 .00                 .00 

                                                                                                                      Continue with Step 2 on Page 2  

                                                   This form is authorized as outlined under the Illinois Income Tax Act.  Disclosure of 
                                                   this information is required.  Failure to provide information could result in a penalty.
                 IL‑1040 Schedule CR (R‑12/23) 
                 Printed by authority of the state of Illinois. Electronic only, one copy.                                                                    Page 1 of 3



- 3 -

Enlarge image
                                                                                        *61312232V*
                                                                                                                                             Column A                   Column B   
                                                                                                                                             Total               Non-Illinois Portion
                                                                                                                                           (Whole dollars only)   (Whole dollars only)

                                               17  Enter the amounts from Page 1, Line 16.                                             17             .00                                                                                                          .00 
 
                                               18  Educator expenses (federal Form 1040 or 1040‑SR, Schedule 1, Line 11)               18             .00                                                                                                          .00
                                               19  Certain business expenses of reservists, performing artists, and fee‑basis
                                                   government officials (federal Form 1040 or 1040‑SR, Schedule 1, Line 12)            19             .00                                                                                                          .00
                                               20  Health savings account deduction (federal Form 1040 or 1040‑SR, Schedule 1, Line 13) 20            .00                                                                                                          .00 
                                               21  Moving expenses for members of the Armed Forces (federal Form 1040 or 1040‑SR, 
                                                   Schedule 1, Line 14)                                                                21             .00                                                                                                          .00 
                                               22TENTATIVEDeductible part of self‑employment tax (federal Form 1040 or 1040‑SR,                       FINAL
                                                   Schedule 1, Line 15)                                                                22             .00                                                                                                          .00 
                                               23  Self-employed SEP, SIMPLE, and qualified plans (fed. Form 1040 or 1040‑SR, 
                                                   Schedule 1, Line 16)                                                                23             .00                                                                                                          .00 
                                               24  Self‑employed health insurance deduction (fed. Form 1040 or 1040‑SR, 
                                                   Schedule 1, Line 17)                                                                24             .00                                                                                                          .00 
                                               25  Penalty on early withdrawal of savings (federal Form 1040 or 1040‑SR, 
                                                   Schedule 1, Line 18)                                                                25             .00                                                                                                          .00 
                                               26  Alimony paid (federal Form 1040 or 1040‑SR, Schedule 1, Line 19a)                   26             .00                                                                                                          .00 
                         Adjustments to Income 27  IRA deduction (federal Form 1040 or 1040‑SR, Schedule 1, Line 20)                   27             .00                                                                                                          .00
                                               28  Student loan interest deduction (federal Form 1040 or 1040‑SR, Schedule 1, Line 21) 28             .00                                                                                                          .00
                                                29 RESERVED                                                                            29             .00                                                                                                          .00 
                                                30 Archer MSA deduction (federal Form 1040 or 1040‑SR, Schedule 1, Line 23)            30             .00                                                                                                          .00 
                                                31 Other adjustments. See instructions.                                                31             .00                                                                                                          .00
                                                32  Add Columns A and B, Lines 18 through 31.                                          32             .00                                                                                                          .00 
                                                33 Subtract Columns A and B, Line 32 from Line 17.                                     33             .00                                                                                                          .00

 Step 3: Figure your Illinois additions and subtractions 
In Column A, enter the total amounts from your Form IL-1040. You must read                                                                   Column A             Column B        
the instructions for Column B to properly complete this step.                                                                           Form IL-1040 Total       Non-Illinois Portion
                                                                                                                                          (Whole dollars only)    (Whole dollars only)

                                               34  Federally tax‑exempt interest and dividend income (Form IL‑1040, Line 2)            34             .00                                                                                                          .00 
                                               35  Other additions (Form IL‑1040, Line 3)                                              35             .00                                                                                                          .00
                                               36  Add Columns A and B, Lines 33, 34, and 35.                                          36             .00                                                                                                          .00 
 
                                               37  Federally taxed Social Security and retirement income (Form IL‑1040, Line 5)        37             .00                                                                                                          .00 
                                               38  Illinois Income Tax overpayment included on your federal Form 1040 or 1040‑SR, 
                                                   Schedule 1, Line 1. (Form IL‑1040, Line 6)                                          38             .00                                                                                                          .00
                                               39  Other subtractions (Form IL‑1040, Line 7)                                           39             .00                                                                                                          .00 
                        Illinois Adjustments   40  Add Columns A and B, Lines 37 through 39.                                           40             .00                                                                                                          .00
                                               41  Subtract Columns A and B, Line 40 from Line 36. If Line 40 is larger than 
                                                   Line 36, enter zero.                                                                41             .00                                                                                                          .00

                                                                                                                                        Continue to Page 3  

                                                Page 2 of 3                                                                                                                                                                           IL–1040 Schedule CR (R‑12/23)



- 4 -

Enlarge image
                                                                                                                                                        *61312233V*

Step  4: Figure your Schedule CR decimal
                                                                                                                                                                                                                  Column A        Column B
                                                                                                                                                               
                                                                        42  Enter the amount from Line 41, Column A and Column B.                            42                                                      .00                     .00
                                                                        43  Divide Column B, Line 42 by Column A, Line 42 (round to three decimal places). 
                                                                            Enter the appropriate decimal. If Column B, Line 42 is greater than 
       Decimal
                                                                            Column A, Line 42, enter 1.000. Enter this amount on Step 6, Line 53.                                                                   43  
                                                                                                                                                                                                                                  .

Step 5: Part-year residents only (Full year residents, go to Step 6.) 

                                                                         44  Enter the base income from your Form IL‑1040, Line 9.                                     44                                                                    .00
                                                                         45TENTATIVE  Divide Column A, Line 42 by Line 44 (round to 3 decimal places).  Enter the                                                 FINAL
                                                                            appropriate decimal. If Column A, Line 42 is greater than Line 44, enter 1.000.            45                                          
                                                                                                                                                                                                                  .
                                                                         46   Enter the exemption amount from Form IL‑1040, Line 10.                                   46                                                                    .00
                                                                         47 Multiply Line 45 by Line 46.                                                               47                                                                    .00
                                                                         48 Subtract Line 47 from Column A, Line 42.                                                   48                                                                                                .00
                                                                         49 Multiply Line 48 by 4.95% (.0495). Enter this amount on Step 6, Line 52, and 
                Part-Year Only
                                                                            continue on to Step 6, Line 50.                                                            49                                                                    .00

Step 6: Figure your credit
                                                                         50 If you are claiming a credit for tax paid to any of the states listed below, check the box for the appropriate state. See instructions.
                                                                                Iowa               Kentucky               Michigan                  Wisconsin
                                                                                          
                                                                        51  Enter the total amount of income tax paid to other states on Illinois base 
                                                                            income (see instructions). Include only:
                                                                            State tax, city, or local government tax paid from the return filed with that entity. Do 
                                                                                   not use the withholding listed on Form W‑2.
                                                                            City or local government withholding from Form W‑2 when a tax return is not 
                                                                                   required to be filed.                                                                                                      51                             .00

                                                                         52 Illinois Residents:  Enter your Illinois tax due from Form IL‑1040, Line 12.
                                                                            Part-year Residents: Enter the amount from Step 5, Line 49.                                52                                                                    .00

                                                                         53  Enter the decimal amount from Step 4, Line 43 here.                                       53                                          
                                                                                                                                                                                                                  .

                                                                         54 Multiply Line 52 by Line 53.                                                               54                                                                    .00
                                     Credit for Tax Paid to Other States
                                                                         55  Compare the amounts on Lines 51 and 54. Enter the lesser amount here and on 
                                                                            Form IL‑1040, Line 15. This is your tax credit.                                            55                                                                    .00 
 
                                                                              Keep your out-of-state tax returns and any Schedules K-1-P and K-1-T 
                                                                                with your records. You must send us this information if we request it. 

                                                                            IL–1040 Schedule CR (R‑12/23)                                                                                                                         Page 3 of 3






PDF file checksum: 1905156982

(Plugin #1/9.12/13.0)