Schedule NR (IL-1041): Nonresident Computation of Fiduciary Income (2024)
Illinois · Illinois DOR · Used for tax years 2024
Illinois Schedule NR (IL-1041) calculates the Illinois portion of a nonresident trust's or estate's fiduciary income. It figures Illinois additions and subtractions, base income or net loss, the standard exemption, and the business income apportionment factor, and is attached to
What you'll need
- Form IL-1041, Fiduciary Income and Replacement Tax Return: Complete Lines 1 through 26 as if you were an Illinois resident before completing the rest of Schedule NR.
- Federal Form 1041: Schedule NR uses income, deduction, exemption, and taxable income amounts from this return.
- Your name and federal employer identification number (FEIN): Enter your name as shown on Form IL-1041.
How to file
Attach Schedule NR to your Form IL-1041. The supplied form text does not give a mailing address or e-filing instructions.
Common mistakes
- Skipping the column instructions: Step 3 directs you to the instructions for Columns A, B, and C. Step 4 says you must read the Column B instructions to complete that step properly.
- Missing the Line 51 rule: If Line 51 is zero or negative, skip Lines 52 and 53 and enter zero on Line 54.
- Missing the Line 52 rule: If Line 52 is zero or negative, skip Line 53 and see the instructions. The form also directs short-year filers with a zero or negative Line 52 to the instructions.
- Using an incorrect ratio or rounding: Step 5, Line 53 cannot be greater than one and must be rounded to six decimal places. Round the Step 6 apportionment factor to six decimal places too.
- Entering negative sales amounts: Step 6, Lines 1 and 2 cannot be negative.
- Leaving out required information: The form warns that failure to provide required information could result in a penalty.
Questions people ask
What tax years does this version cover?
The 2024 Schedule NR states that it is for tax years ending on or after December 31, 2024.
What do the three columns in Step 3 represent?
Column A is labeled Federal Form 1041, Column B is the fiduciary’s share, and Column C is the Illinois portion. The form directs you to the instructions for each line item.
How can I check the taxable income on Line 26?
Column B, Line 26 is your federal taxable income as shown on federal Form 1041, Line 23. Column C, Line 26 is the Illinois portion of your federal taxable income.
Which final amounts go back to Form IL-1041?
Enter Schedule NR, Line 51, your Illinois base income or net loss, on Form IL-1041, Line 27. Enter Schedule NR, Line 54, your standard exemption, on Form IL-1041, Line 31.