Schedule NR (IL-1040): Nonresident and Part Year Resident Computation of Illinois Tax (2024)
Illinois · Illinois DOR · Used for tax years 2024
Illinois Schedule NR calculates Illinois income and tax for nonresidents and part-year residents filing Form IL-1040. It reports residency information and the Illinois portions of income, adjustments, additions, and subtractions, then figures the Illinois exemption allowance, net
Who files this form
Schedule NR is the 2024 Illinois form for computing tax for nonresidents and part-year residents. It attaches to Form IL-1040.
You cannot use Schedule NR if you were a full-year Illinois resident, or if you are married filing jointly and your spouse was a full-year Illinois resident.
What you'll need
Have these returns and details available to complete the schedule:
- Your federal Form 1040 or 1040-SR, including Schedule 1 if applicable, for income and adjustment amounts.
- Your Illinois Form IL-1040. Complete Lines 1 through 10 before completing the rest of Schedule NR.
- Your name as shown on Form IL-1040 and your Social Security number.
- Your 2024 residency dates, and your spouse’s dates if you are married filing jointly and your spouse was a part-year resident.
- The two-letter abbreviations for any other states where you claimed residency for tax purposes in 2024 that are not already listed on Lines 2 or 3.
How to file
- Complete Step 1 with your residency information.
- Complete Form IL-1040, Lines 1 through 10, as if you were a full-year Illinois resident.
- Complete the remaining Schedule NR steps for your residency. Use federal return amounts in Step 3, Column A, and Form IL-1040 totals in Step 4, Column A. The form directs you to read the Column B instructions before entering Illinois amounts.
- Enter Schedule NR, Line 51, on Form IL-1040, Line 11, and Schedule NR, Line 52, on Form IL-1040, Line 12.
- Attach Schedule NR to Form IL-1040. If attaching it to an amended Form IL-1040-X, check the box provided.
The supplied text does not provide a mailing address or e-filing directions.
Common mistakes
- Do not use this schedule if you, or your spouse when filing jointly, were a full-year Illinois resident.
- Do not complete Column B without reading its instructions. The form specifically directs you to use those instructions.
- Include Illinois State Lottery winnings as Illinois income on Line 19, Column B.
- If Line 46 is zero, skip Lines 47 through 51 and enter zero on Line 52.
- Do not leave out required information. The form warns that failure to provide it could result in a penalty.
Questions people ask
Which states have checkboxes in Step 1?
Iowa, Kentucky, Michigan, and Wisconsin. Check the appropriate box if you were a resident of one of these states during the tax year.
When should I check the Military Spouse box?
Check it if you were in Illinois only to accompany your military spouse, or if you elected to use your service member spouse’s state of residence for tax purposes.
How do I round the income ratio on Line 48?
Divide Line 46 by Line 47 and round to three decimal places. If Line 46 is greater than Line 47, enter 1.000.
What tax rate does the schedule use?
Line 52 multiplies Line 51 by 4.95% (.0495). The resulting tax cannot be less than zero.