Subgroup Schedule (UB): Subgroup Schedule (2025)
Illinois · Illinois DOR · Used for tax years 2025
The Illinois Subgroup Schedule is attached to Schedule UB to determine a subgroup’s apportionment factor. It reports subgroup members’ sales everywhere, Section 304 numerators and denominators, and calculated sales inside Illinois.
Who files this form
Complete a separate Subgroup Schedule if you belong to a unitary group whose members use different apportionment formulas. Prepare one for each insurance company subgroup, financial organization subgroup, regulated exchange subgroup, and transportation company subgroup.
The 2025 schedule is for tax years ending on or after December 31, 2025.
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.
- The subgroup type and the FEINs for the members listed in the columns.
- Sales everywhere and the Section 304 numerator and denominator for the subgroup members.
The form directs you to the Subgroup Schedule Instructions and Illinois Income Tax Act Section 304 for additional information about Lines 2 and 3.
How to file
Attach the completed Subgroup Schedule to Schedule UB.
- Enter the year-ending month and year, the name shown on the tax return of the member filing Schedule UB, and the FEIN.
- Check the box for the subgroup type.
- Enter member FEINs and complete the sales everywhere, Section 304 numerator, and Section 304 denominator entries. Column D is the total column.
- For Line 4, divide Line 2 of each member column by Line 3, Column D. Round to six decimal places.
- For Line 5, multiply Line 4 of each member column by Line 1, Column D, to calculate sales inside Illinois.
If you have more members than columns, add schedules in the same format.
Common mistakes
- Do not combine subgroup types on one schedule when the unitary group includes members using different apportionment formulas. The form calls for a separate schedule for each listed subgroup.
- Do not leave out members because the columns are full. Add schedules in the same format.
- Do not omit required information. The form warns that failure to provide information could result in a penalty.
Questions people ask
Which subgroup types are listed?
Insurance company, financial organization, regulated exchange, and transportation company subgroups.
Whose name should I enter?
Enter the name shown on the tax return of the member filing Schedule UB.
What if I have more members than columns?
Add schedules in the same format.
How should I round Line 4?
Round to six decimal places.
Where do I attach this schedule?
Attach it to Schedule UB.