Screen ILBApp - Illinois Income Apportionment (1040)

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Overview

The ILBApp Screen is used by part-year residents and nonresidents to calculate the apportioned income that is taxable to Illinois. This is a multiple-unit input screen. A separate input screen should be used for each business being apportioned.

Business or Farm Income Apportionment Formula

Use this section to calculate the income to be apportioned to Illinois when you have business or farm income from both inside and outside of Illinois while a nonresident of Illinois.
If the multiple-state allocation spreadsheet was used at the federal level to apportion any business or farm income, any data entered in this input screen for a similar business activity only updates the Illinois Business or Farm Income Apportionment Formula worksheet. The calculated numbers on this worksheet are
not
used in the calculation of the tax return in this case.
If the multiple-state allocation spreadsheet for a business activity is used, all similar business activities should be entered in the allocation spreadsheet. For this purpose, a business activity refers to Schedule Cs as one business activity and Schedule Fs as another business activity.
If a Schedule C business activity was entered in the multiple-state allocation spreadsheet at the federal level and a farm business activity was not entered into the multiple-state allocation spreadsheet, any data entered on this worksheet for the farm activity are included in the return based on the calculations from the Illinois Business or Farm Income Apportionment Formula worksheet.
Business is located within Illinois
Mark this field if the business being apportioned used an Illinois postal code on federal Schedule C or F.
Business income subject to allocation
Enter the total amount of income for the business selected for allocation.
Sales
Use these fields to enter the income factor for sales. Enter the total amounts for the business listed and then list the Illinois portion of the income factor.

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