Schedule NR: Nonresident Computation of Fiduciary Income (2025)
Illinois · Illinois DOR · Used for tax years 2025
Illinois Schedule NR calculates the Illinois portion of a nonresident trust or estate’s fiduciary income, including additions and subtractions. It also figures the standard exemption and business income apportionment factor and is attached to Form IL-1041.
What you'll need
Have these forms and details available:
- 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 federal income, deduction, exemption, and taxable income amounts.
- Your name and federal employer identification number (FEIN). Enter your name as shown on Form IL-1041.
- Sales totals, if completing the business income apportionment calculation: total sales everywhere and total sales inside Illinois.
How to file
Attach Schedule NR to your Form IL-1041. The supplied form does not provide a mailing address or e-filing directions.
Complete Form IL-1041, Lines 1 through 26, as if you were an Illinois resident before completing the remainder of Schedule NR. Transfer Schedule NR, Line 51, to Form IL-1041, Line 27, and Schedule NR, Line 54, to Form IL-1041, Line 31.
Common mistakes
- Skipping the column instructions. Step 3 directs you to see the instructions for Columns A, B, and C. Step 4 says you must read the Column B instructions to complete that step properly. Those instructions were not supplied here.
- Missing the zero-or-negative-income rules. If Line 51 is zero or negative, skip Lines 52 and 53 and enter zero on Line 54. If Line 52 is zero or negative, skip Line 53 and see the instructions, including if you are a short-year filer.
- Entering an incorrect ratio. Line 53 cannot be greater than one and must be rounded to six decimal places. The Step 6 apportionment factor must also be rounded to six decimal places.
- Entering negative sales totals. Step 6, Lines 1 and 2, cannot be negative.
- Leaving required information out. The form warns that failure to provide required information could result in a penalty.
Questions people ask
Which tax years does this version cover?
The 2025 Schedule NR states that it is for tax years ending on or after December 31, 2025.
What do the three columns in Step 3 represent?
Column A is for federal Form 1041 amounts, Column B is for the fiduciary’s share, and Column C is for the Illinois portion. The form directs you to consult the instructions for each line item.
Where is the Illinois portion of federal taxable income shown?
It is shown on Step 3, Column C, Line 26. Enter that amount on Line 27. Column B, Line 26, is your federal taxable income as shown on federal Form 1041, Line 23.
How do I calculate the business income apportionment factor?
In Step 6, divide total sales inside Illinois on Line 2 by total sales everywhere on Line 1. Round the result to six decimal places.