Schedule NR: Nonresident and Part-Year Resident Computation of Illinois Tax (2025)
Illinois · Illinois DOR · Used for tax years 2025
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 calculates the Illinois exemption allowance,
Who files this form
Schedule NR is used to compute Illinois tax for nonresidents and part-year residents.
You cannot use this schedule if you, or your spouse if married filing jointly, were a full-year Illinois resident during 2025.
Part-year residents must enter their 2025 residency dates. Attach Schedule NR to Form IL-1040.
What you'll need
Have the following ready 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, with Lines 1 through 10 completed as if you were a full-year Illinois resident.
- Your name and Social Security number as shown on Form IL-1040.
- Your 2025 residency dates and states of residence, including your spouse’s information if applicable.
The form also directs you to read the Column B instructions before entering the Illinois portion of your income, additions, and subtractions.
How to file
Attach Schedule NR to your Form IL-1040. If attaching it to an amended Form IL-1040-X, check the box at the top of the schedule.
Complete Form IL-1040, Lines 1 through 10, as if you were a full-year Illinois resident before completing the rest of Schedule NR. Transfer Schedule NR, Line 51, to Form IL-1040, Line 11, and Schedule NR, Line 52, to Form IL-1040, Line 12.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Do not use Schedule NR if you, or your spouse if married filing jointly, were a full-year Illinois resident.
- Do not complete Column B without reading its instructions. Column A contains federal totals in Step 3 and Form IL-1040 totals in Step 4, while Column B contains the Illinois portion.
- Include Illinois State Lottery winnings as Illinois income in Column B, Line 19.
- If Line 46 is zero, skip Lines 47 through 51 and enter zero on Line 52.
- Remember to attach Schedule NR to Form IL-1040. The form warns that failing to provide required information could result in a penalty.
Questions people ask
What residency information do part-year residents provide?
Enter the dates you lived in Illinois and the other state of residence during 2025. Provide your spouse’s residency dates if applicable. Line 4 asks for two-letter abbreviations of any other states where you claimed tax residency in 2025 that were not already listed on Lines 2 or 3.
Which residency boxes appear on Line 3?
The boxes are Iowa, Kentucky, Michigan, Wisconsin, and Military Spouse. The form directs you to check the appropriate box if you were a resident of one of those states, were in Illinois only to accompany your military spouse, or elected to use your service member spouse’s state of residence for tax purposes.
How do I calculate the decimal 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.
How is the tax on Line 52 calculated?
Multiply Line 51 by 4.95% (.0495). The result cannot be less than zero. Enter the tax on Schedule NR, Line 52, and Form IL-1040, Line 12. If Line 46 is zero, the form instead tells you to skip Lines 47 through 51 and enter zero on Line 52.