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Illinois Credit for Tax Paid to Other States
Extracted from PDF file 2023-illinois-schedule-cr-1040.pdf, last modified August 2023Credit for Tax Paid to Other States
Use your mouse or Tab key to move through the fields. Use your mouse or space bar to enable check boxes. Illinois Department of Revenue *61312231W* 2023 Schedule CR Attach to your Form IL-1040 Credit for Tax Paid to Other States Read this information first You should file Schedule CR if you were either a resident or a part-year resident of Illinois during the tax year; and you paid income tax to another state on income you earned while you were an Illinois resident; and the income subject to the other state’s tax is included in your Illinois base income; and you did not deduct the income tax paid to the other state when you figured your federal adjusted gross income as shown on your Illinois tax return. IL Attachment No. 17 You should not file this schedule if you were a nonresident of Illinois during the entire tax year; or you did not pay income tax to Illinois and another state. For purposes of this schedule, “state” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or political subdivision of any of these (e.g., county, city, local). The term “state” does not refer to any foreign country. Note: If you earned income in Iowa, Kentucky, Michigan, or Wisconsin, you may be covered by a reciprocal agreement. This agreement applies only to income from wages, salaries, tips, and other employee compensation. See the Schedule CR Instructions. Step 1: Provide the following information Your name as shown on your Form IL‑1040 – Your Social Security number – Step 2: Figure the Illinois and non-Illinois portions of your federal adjusted gross income Illinois residents: In Column A of each line, except Line 15, enter the amounts exactly as reported on the corresponding line of your federal income tax return. Column A Column B Part-year residents: In Column A of each line, enter the amounts as reported Total Non-Illinois Portion on the equivalent line of your Schedule NR, Column B. (Whole dollars only) Read the instructions before completing this step. Income 1 Wages, salaries, tips, etc. (federal Form 1040 or 1040-SR, Line 1z) 2 Taxable interest (federal Form 1040 or 1040-SR, Line 2b) 3 Ordinary dividends (federal Form 1040 or 1040-SR, Line 3b) 4 Taxable refunds, credits, or offsets of state and local income taxes (federal Form 1040 or 1040-SR, Schedule 1, Line 1) 5 Alimony received (federal Form 1040 or 1040-SR, Schedule 1, Line 2a) 6 Business income or loss (federal Form 1040 or 1040-SR, Schedule 1, Line 3) 7 Capital gain or loss (federal Form 1040 or 1040-SR, Line 7) 8 Other gains or losses (federal Form 1040 or 1040-SR, Schedule 1, Line 4) 9 Taxable IRA distributions (federal Form 1040 or 1040-SR, Line 4b) 10 11 12 13 14 15 1 2 3 .00 .00 .00 .00 .00 .00 4 5 6 7 8 9 10 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 Pensions and annuities (federal Forms 1040 or 1040-SR, Line 5b) Rental real estate, royalties, partnerships, S corporations, trusts, etc. (federal Form 1040 or 1040-SR, Schedule 1, Line 5) 11 Farm income or loss (federal Form 1040 or 1040-SR, Schedule 1, Line 6) 12 Unemployment compensation (federal Form 1040 or 1040-SR, Schedule 1, Line 7) 13 Taxable Social Security benefits (federal Form 1040 or 1040-SR, Line 6b) 14 Other income. See instructions. (federal Form 1040 or 1040-SR, Schedule 1, Line 9) .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 15 .00 .00 16 .00 .00 Identify each item. (Whole dollars only) 16 Add Columns A and B, Lines 1 through 15. Continue with Step 2 on Page 2 This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty. IL-1040 Schedule CR (R-12/23) Printed by authority of the state of Illinois. Electronic only, one copy. Page 1 of 3 *61312232W* Column A Total (Whole dollars only) Column B Non-Illinois Portion 17 .00 .00 18 .00 .00 government officials (federal Form 1040 or 1040-SR, Schedule 1, Line 12) 19 20 Health savings account deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 13) 20 21 Moving expenses for members of the Armed Forces (federal Form 1040 or 1040-SR, Schedule 1, Line 14) 21 22 Deductible part of self-employment tax (federal Form 1040 or 1040-SR, Schedule 1, Line 15) 22 23 Self-employed SEP, SIMPLE, and qualified plans (fed. Form 1040 or 1040-SR, Schedule 1, Line 16) 23 24 Self-employed health insurance deduction (fed. Form 1040 or 1040-SR, Schedule 1, Line 17) 24 25 Penalty on early withdrawal of savings (federal Form 1040 or 1040-SR, Schedule 1, Line 18) 25 26 Alimony paid (federal Form 1040 or 1040-SR, Schedule 1, Line 19a) 26 27 IRA deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 20) 27 28 Student loan interest deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 21) 28 29 RESERVED 29 30 Archer MSA deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 23) 30 31 Other adjustments. See instructions. 31 32 Add Columns A and B, Lines 18 through 31. 32 33 Subtract Columns A and B, Line 32 from Line 17. 33 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 17 Enter the amounts from Page 1, Line 16. (Whole dollars only) Adjustments to Income 18 Educator expenses (federal Form 1040 or 1040-SR, Schedule 1, Line 11) 19 Certain business expenses of reservists, performing artists, and fee-basis Step 3: Figure your Illinois additions and subtractions In Column A, enter the total amounts from your Form IL-1040. You must read the instructions for Column B to properly complete this step. Column A Column B Form IL-1040 Total Non-Illinois Portion (Whole dollars only) (Whole dollars only) Illinois Adjustments 34 35 36 37 38 39 40 41 Federally tax-exempt interest and dividend income (Form IL-1040, Line 2) Other additions (Form IL-1040, Line 3) Add Columns A and B, Lines 33, 34, and 35. 34 35 36 .00 .00 .00 .00 .00 .00 Federally taxed Social Security and retirement income (Form IL-1040, Line 5) Illinois Income Tax overpayment included on your federal Form 1040 or 1040-SR, Schedule 1, Line 1. (Form IL-1040, Line 6) Other subtractions (Form IL-1040, Line 7) Add Columns A and B, Lines 37 through 39. Subtract Columns A and B, Line 40 from Line 36. If Line 40 is larger than Line 36, enter zero. 37 .00 .00 38 39 40 .00 .00 .00 .00 .00 .00 41 .00 .00 Continue to Page 3 Page 2 of 3 IL–1040 Schedule CR (R-12/23) *61312233W* Step 4: Figure your Schedule CR decimal Decimal Column A Column B 42 Enter the amount from Line 41, Column A and Column B. 42 .00 .00 43 Divide Column B, Line 42 by Column A, Line 42 (round to three decimal places). 43 Enter the appropriate decimal. If Column B, Line 42 is greater than Column A, Line 42, enter 1.000. Enter this amount on Step 6, Line 53. . Part-Year Only Step 5: Part-year residents only (Full year residents, go to Step 6.) 44 Enter the base income from your Form IL-1040, Line 9. 45 Divide Column A, Line 42 by Line 44 (round to 3 decimal places). Enter the appropriate decimal. If Column A, Line 42 is greater than Line 44, enter 1.000. 46 Enter the exemption amount from Form IL-1040, Line 10. 47 Multiply Line 45 by Line 46. 48 Subtract Line 47 from Column A, Line 42. 49 Multiply Line 48 by 4.95% (.0495). Enter this amount on Step 6, Line 52, and continue on to Step 6, Line 50. 44 .00 . 45 46 .00 47 .00 48 .00 49 .00 Credit for Tax Paid to Other States Step 6: Figure your credit 50 If you are claiming a credit for tax paid to any of the states listed below, check the box for the appropriate state. See instructions. Iowa Kentucky Michigan Wisconsin 51 Enter the total amount of income tax paid to other states on Illinois base income (see instructions). Include only: • State tax, city, or local government tax paid from the return filed with that entity. Do not use the withholding listed on Form W-2. • City or local government withholding from Form W-2 when a tax return is not required to be filed. 51 .00 52 Illinois Residents: E nter your Illinois tax due from Form IL‑1040, Line 12. Part-year Residents: Enter the amount from Step 5, Line 49. 52 .00 53 Enter the decimal amount from Step 4, Line 43 here. 53 54 Multiply Line 52 by Line 53. 54 .00 55 Compare the amounts on Lines 51 and 54. Enter the lesser amount here and on Form IL‑1040, Line 15. This is your tax credit. . 55 .00 Keep your out-of-state tax returns and any Schedules K-1-P and K-1-T with your records. You must send us this information if we request it. IL–1040 Schedule CR (R-12/23) Page 3 of 3 Reset Print
2023 Schedule CR, Credit for Tax Paid to Other States
More about the Illinois Schedule CR-1040 Corporate Income Tax Tax Credit TY 2023
Schedule CR-1040 requires you to list multiple forms of income, such as wages, interest, or alimony 
.
We last updated the Credit for Tax Paid to Other States in February 2024, so this is the latest version of Schedule CR-1040, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule CR-1040 directly from TaxFormFinder. You can print other Illinois tax forms here.
Related Illinois Corporate Income Tax Forms:
TaxFormFinder has an additional 75 Illinois income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Illinois Schedule CR-1040.
| Form Code | Form Name |
|---|---|
| Schedule CR | Credit for Tax Paid to Other States |
View all 76 Illinois Income Tax Forms
Form Sources:
Illinois usually releases forms for the current tax year between January and April. We last updated Illinois Schedule CR-1040 from the Department of Revenue in February 2024.
Schedule CR-1040 is an Illinois Corporate Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Illinois Schedule CR-1040
We have a total of nine past-year versions of Schedule CR-1040 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Schedule CR-1040
2023 Schedule CR, Credit for Tax Paid to Other States
2022 Schedule CR-1040
2022 Schedule CR, Credit for Tax Paid to Other States
2021 Schedule CR-1040
2021 Schedule CR, Credit for Tax Paid to Other States
2019 Schedule CR-1040
2019 Schedule CR - Credit for Tax Paid to Other States - Attach to your form IL-1040
2017 Schedule CR-1040
2017 Schedule CR, Credit for Tax Paid to Other States
2016 Schedule CR-1040
2016 Schedule CR, Credit for Tax Paid to Other States
2015 Schedule CR-1040
2015 (IL-1041) Schedule CR, Credit for Tax Paid to Other States
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