Agencies
Services
2024 Fiduciary Income and Replacement Tax Forms
| Name | Instructions | Description |
|---|---|---|
| IL-1041 | Fiduciary Income and Replacement Tax Return (includes Schedule D) Update 08/05/2025 - In accordance with P.A. 104-0006, the instructions have been updated to provide guidance on how to report capital gains or losses from sales or exchanges of shares and of interests in pass-through entities. See Schedule NR instructions or Schedule CR instructions for more information. |
|
| IL-1041-V | |
Payment Voucher for Fiduciary Income and Replacement Tax To make a return or extension payment, use this voucher and Appendix A of Form IL-1041 Instructions. Important: Ensure the proper month and year of the filing period you wish to make a payment for is entered on the "Tax year ending" lines of the voucher. |
| IL-1041-X |
PDF | Amended Fiduciary Income and Replacement Tax Return (includes Schedule D) |
| IL-1041-X-V | Payment Voucher for Amended Fiduciary Income and Replacement Tax Important: Ensure the proper month and year of the filing period you wish to make a payment for is entered on the "Tax year ending" lines of the voucher. |
|
| IL-56 | Notice of Fiduciary Relationship | |
| IL-477 | Replacement Tax Investment Credits | |
| IL-1000-E | Certificate of Exemption for Pass-through Withholding Payments | |
| IL-4562 | Special Depreciation Update 07/31/2025 - The instructions have been updated to correspond with Public Law 119-21 that made significant changes to bonus depreciation, including restoring 100% bonus depreciation for property acquired and placed in service after January 19, 2025. |
|
| IL-4644 | Gains from Sales of Employer’s Securities Received from a Qualified Employee Benefit Plan | |
| Schedule CR | PDF |
Credit for Tax Paid to Other States Update 07/18/2025 - In accordance with P.A. 104-0006, the instructions have been updated to provide guidance on how to report capital gains or losses from sales or exchanges of shares and of interests in pass-through entities. See the Line 4 instructions for more information. |
| Schedule F | Gains from Sales or Exchanges of Property Acquired Before August 1, 1969 | |
|
|
Beneficiary's Share of Income and Deductions | |
| Schedule K-1-T(1) | PDF |
Instructions for Trusts and Estates Completing Schedule K-1-T and Schedule K-1-T(3) Update 07/18/2025 - In accordance with P.A. 104-0006, the instructions have been updated to provide guidance on how to report capital gains or losses from sales or exchanges of shares and of interests in pass-through entities. See the Schedule K-1-T, Step 3, instructions for more information. |
| Schedule K-1-T(2) | Beneficiary's Instructions | |
| Schedule K-1-T(3) | Pass-through Withholding Calculation for Nonresident Members | |
| Schedule M | Other Additions and Subtractions (for businesses) |
|
| Schedule NLD | Illinois Net Loss Deduction | |
| Schedule NR | Nonresident Computation of Fiduciary Income Update 07/18/2025 - In accordance with P.A. 104-0006, the instructions have been updated to provide guidance on how to report capital gains or losses from sales or exchanges of shares and of interests in pass-through entities. See the Line 4 instructions for more information. |
|
| Schedule 80/20 | Related-Party Expenses | |
| Schedule 1299-B | River Edge Redevelopment Zone or Foreign Trade Zone (or sub-zone) Subtractions (for corporations and fiduciaries) |
|
| Schedule 1299-D | Income Tax Credits (for corporations and fiduciaries) | |
| Schedule 1299-I | Income Tax Credits Information and Worksheets Updated 03/25/2025 - Taxpayers claiming the REV Illinois Investment Credit or MICRO Investment Credit are now required to attach a copy of their worksheet rather than a DCEO certificate. |
|
| Schedule 4255 | Recapture of Investment Credits |