Subgroup Schedule (UB): Subgroup Schedule (2024)
Illinois · Illinois DOR · Used for tax years 2024
The Illinois 2024 Subgroup Schedule is attached to Schedule UB to determine a subgroup’s apportionment factor. It reports members’ sales everywhere, Section 304 numerators and denominators, and calculated sales inside Illinois.
Who files this form
If you are a member of a unitary group whose members use different apportionment formulas, complete a separate Subgroup Schedule for each of these subgroups:
- Insurance companies
- Financial organizations
- Regulated exchanges
- Transportation companies
The 2024 schedule is for tax years ending on or after December 31, 2024.
What you'll need
Have the following information ready:
- The name shown on the tax return of the member filing Schedule UB, and the federal employer identification number (FEIN).
- The month and year your tax year ends.
- Your subgroup type.
- Each subgroup member’s FEIN, sales everywhere, Section 304 numerator, and Section 304 denominator.
For Lines 2 and 3, the form directs you to the Subgroup Schedule Instructions and Illinois Income Tax Act Section 304.
How to file
Attach the completed Subgroup Schedule to Schedule UB. The form does not provide a mailing address or e-filing directions.
To complete the schedule:
- Enter the filing member’s name, FEIN, and tax year ending month and year.
- Check the appropriate subgroup box in Step 1.
- Enter each member’s FEIN and amounts for Lines 1 through 3, along with the totals requested in Column D.
- For Line 4, divide each member column’s Line 2 by Line 3, Column D. Round to six decimal places.
- For Line 5, multiply each member column’s Line 4 by Line 1, Column D, to determine sales inside Illinois.
If you have more members than columns, add schedules in the same format.
Common mistakes
- Do not combine the listed subgroup types on one schedule when the unitary group’s members use different apportionment formulas. The form calls for a separate schedule for each subgroup.
- Do not leave out members because there are not enough columns. Add schedules in the same format.
- Do not overlook the references for Lines 2 and 3. The form directs you to the Subgroup Schedule Instructions and Illinois Income Tax Act Section 304.
- Do not omit required information. The form warns that failure to provide it could result in a penalty.
Questions people ask
Which tax years does this version cover?
The 2024 schedule states that it is for tax years ending on or after December 31, 2024.
Whose name should I enter?
Enter the name as shown on the tax return of the member filing Schedule UB.
What if my subgroup has more members than the schedule has columns?
Add schedules in the same format.
How should I round the Line 4 calculation?
Round to six decimal places.
What do I attach this schedule to?
Attach it to Schedule UB.