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Illinois Schedule CR for Individuals
For tax years 2009 and after -
How do I figure the amounts to enter in How do I figure the amount of other
Column A, Steps 2 and 3 for tax years states’ taxes to enter in Step 6 for tax
2009 and after? years 2009 and after?
It depends upon where you lived during the tax year. If you were Follow the Schedule CR Instructions. If you need further
an Illinois resident for the entire tax year, Column A will be guidance, see the “Comparison Formulas for Schedule CR”
the amounts you reported on the corresponding lines of your found on our website for a list of formulas that identify the tax
federal income tax return or your Form IL-1040. forms, line numbers, additions, and subtractions that you must
use to compute the other states’ tax.
a part-year resident of Illinois during the tax year, Column A
will be the amounts you reported on the corresponding
line of your federal income tax return or your Form IL-1040, What must I attach to my Schedule CR
excluding any amount you earned or paid while you were not
an Illinois resident. for tax years 2009 and after?
See the example that follows. For tax years 2009 and after, you do not need to attach anything
to your Schedule CR. Keep your out-of-state returns and any
Schedules K-1-P and K-1-T with your records. You must send us
this information if we request it.
How do I figure the amounts to enter in
Column B, Steps 2 and 3 for tax years
2009 and after?
If you were
an Illinois resident for the entire tax year, follow the
Schedule CR Instructions for each line to determine the
amount to write in Column B.
a part-year resident of Illinois during the tax year, apply the
specific instructions for each line to the amount in Column A.
Do not include any amount from the period while you were a
nonresident of Illinois.
See the examples that follow.
Examples for tax years 2009 and after
Part-Year Resident Example for Line 1, Column A
You and your spouse moved to Illinois from Indiana at the beginning of April. You worked in Indiana the entire year, earning $30,000
evenly throughout the year. Your spouse worked in Indiana the entire year, earning $24,000 evenly throughout the year.
To figure the amount for Schedule CR, Line 1, Column A use the Your Schedule CR, Line 1, Column A consists of
following calculations:
30,000 Your total wages for the year 22,500 Your wages earned as an Illinois resident
- 7,500 Wages earned while an Indiana resident + 18,000 Your spouse’s wages earned as an Illinois
resident
= 22,500 Your wages earned as an Illinois resident
= 40,500 Schedule CR, Line 1, Column A
24,000 Your spouse’s total wages for the year
- 6,000 Wages earned while an Indiana resident
= 18,000 Your spouse’s wages earned as an Illinois
resident
Follow this formula, using the applicable figures, for each line in Column A.
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