Agencies
Services
2024 Partnership Replacement Tax Forms
| Name | Instructions | Description |
|---|---|---|
| IL-1065 | PDF |
Partnership Replacement Tax Return (includes Schedule B) 04/2025 - IL-1065 Instructions Addendum to offer guidance on determining when a partnership's interest in another partnership or limited liability company is considered a qualifying investment security. 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 "Apportionment Formulas" section for more information. |
| IL-1065-V | |
Payment Voucher for Partnership Replacement Tax To make a return or extension payment, use this voucher and Appendix A of Form IL-1065 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-1065-X | PDF |
Amended Partnership Replacement Tax Return (includes Schedule B) |
| IL-1065-X-V | Payment Voucher for Amended Partnership 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-477 | Replacement Tax Investment Credits | |
| IL-1000-E | Certificate of Exemption for Pass-through Withholding Payments | |
| IL-2220 | Computation of Penalties for Businesses |
|
| 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. |
|
| Schedule F | Gains from Sales or Exchanges of Property Acquired Before August 1, 1969 | |
| Schedule K-1-P |
Partner's or Shareholder's Share of Income, Deductions, Credits, and Recapture | |
| Schedule K-1-P(1) | Instructions for Partnerships and S Corporations Completing Schedule K-1-P, Schedule K-1-P(3), and Schedule K-1-P(4) 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-P, Steps 3 and 4, instructions for more information. |
|
| Schedule K-1-P(2) | Partner's and Shareholder's Instructions | |
| Schedule K-1-P (3) | Pass-through Withholding Calculation for Nonresident Members | |
| Schedule K-1-P (4) | Investment Partnership Withholding Calculation for Nonresident Partners Note: The Schedule K-1-P(4) Instructions are now included in Schedule K-1-P(1). |
|
| Schedule M | Other Additions and Subtractions (for businesses) |
|
| Schedule NB | Nonbusiness 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 instructions for Lines 7, 8, and 9 for more information. |
|
| Schedule NLD | Illinois Net Loss Deduction | |
| Schedule UB |
Combined Apportionment for Unitary Business Group | |
| Schedule 80/20 | Related-Party Expenses | |
| Schedule 1299-A | Tax Subtractions and Credits (for partnerships and S corporations) | |
| 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 Tax Credits | |
| Subgroup Schedule (UB) | Subgroup Schedule |