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Illinois Combined Apportionment for Unitary Business Group
Extracted from PDF file 2023-illinois-schedule-ub.pdf, last modified July 2023Combined Apportionment for Unitary Business Group
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 *33312231W* 2023 Schedule UB Common year ending for the unitary business group _____ ____ Combined Apportionment for Unitary Business Group For tax years ending on or after December 31, 2023. Attach to your Form IL-1120, Form IL-1120-ST, or Form IL-1065. Month Year IL Attachment No. 5 Step 1 — Provide Your Membership Information _______________________________________________________________________ _______________________________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ _______________________________________________________________________ _______________________________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ _______________________________________________________________________ _______________________________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ Enter the name of the designated agent (see general instructions). Enter the federal employer identification number (FEIN). Enter the name of the designated agent last year, if it is different than above. Enter the FEIN, if it is different than above. Enter the name of the controlling corporation (see general instructions). Enter the FEIN, if it is different than above. If the controlling corporation is a member of this unitary group, check the box. Section A — List all members. See Specific Instructions. A B Name FEIN C D E F G H I Year Appor- ending Protected by New Inactive Holding tionment Member (MM//YYYY) P.L. 86-272 member member company method Type 1__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ 2__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ 3__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ 4__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ 5__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ __ _____ _____ _____ _____ _____ _____ 6__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ 7__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ ___ _____ _____ _____ _____ _____ _____ 8__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ 9__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ ___ _____ _____ _____ _____ _____ _____ 10__________________________________________ __________________________________________ __ __ - __ __ __ __ __ __ __ __ __ / __ __ __ __ _____ _____ _____ _____ _____ _____ _____ Section B — List any mergers with members listed in Section A. See Specific Instructions. A B Person who has merged with member Member listed in Section A 1 FEIN Name FEIN 2 FEIN Name Name Name 3 Name ____/____/________ Date of merger FEIN ____/____/________ Date of merger FEIN ____/____/________ Date of merger FEIN Name Section C — List all members who left the group during this tax year. See Specific Instructions. A Member who was sold 1 Name 2 3 FEIN B Entity to which member in Column A was sold Name FEIN Name FEIN Name Name FEIN FEIN Name FEIN ____/____/________ Date of sale ____/____/________ Date of sale ____/____/________ Date of sale Section D — Provide information about your excluded members See Specific Instructions and complete Step 5 if the answer below is 1 or greater. 1 Enter the total number of members excluded. Schedule UB (R-12/23) ______ Page 1 of 5 *33312232W* Illinois Department of Revenue Schedule UB ___________________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ Enter the name of the designated agent listed in Step 1. Step 2 — Figure your federal taxable income A Enter your federal employer identification number (FEIN). Read specific instructions before completing. B C __ __ - __ __ __ __ __ __ __ __ __ __ - __ __ __ __ __ __ __ _ __ - __ __ __ __ __ __ __ _ __ FEIN FEIN 1 Net receipts or sales ____________ 00 ____________ 00 2 Cost of goods sold ____________ 00 ____________ 00 3 Gross profit. Subtract Combined totals ____________ 00 ____________ 00 1 ____________ 00 2 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 3 4 5 6 7 8 00 ____________ 00 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 9 ____________ 00 10 ____________ 00 00 ____________ 00 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 11 ____________ 00 12 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 Line 2 from Line 1. ____________ 00 4 Dividends ____________ 00 5 Interest ____________ 00 6 Gross rents ____________ 00 7 Gross royalties ____________ 00 8 Capital gain net income ____________ 00 9 Net gain or loss from U.S. Form 4797 ____________ 10 Other income ____________ 11 Total income. Add Lines 3 through 10. ____________ 12 Compensation of officers ____________ less employment credit E ____________ 00 ____________ 00 13 Salaries and wages FEIN D Eliminations and adjustments between members (attach explanation) 14 Repairs and maintenance ____________ 15 Bad debts ____________ 16 Rents ____________ 17 Taxes and licenses ____________ 18 Interest ____________ 19 Charitable Contributions ____________ 20 Depreciation ____________ 21 Depletion ____________ 22 Advertising ____________ 23 Pension plan, etc. ____________ 24 Employee benefit 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 13 ____________ 00 14 ____________ 00 15 ____________ 00 16 ____________ 00 17 ____________ 00 18 ____________ 00 19 ____________ 00 20 ____________ 00 21 ____________ 00 22 ____________ 00 23 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 24 ____________ 00 25 ____________ 00 26 ____________ 00 ____________ 00 ____________ 00 27 ____________ 00 00 00 28 ____________ 00 00 00 00 00 00 00 b Special deductions c Total NOL and special deductions ____________ 00 ____________ 00 ____________ 00 00 00 29a ____________ 00 29b ____________ 00 ____________ 00 29c ____________ 00 ____________ 00 30 ____________ 00 programs ____________ 00 ____________ 00 ____________ 00 25 RESERVED ____________ 00 ____________ 00 ____________ 00 26 Other deductions ____________ 00 ____________ 00 ____________ 00 27 Total deductions. Add Lines 12 through 26. ____________ 00 28 Taxable income. Subtract Line 27 from Line 11. 29 a Net operating loss deduction 00 ____________ 00 00 ____________ 00 ____________ 00 30 Federal taxable income or loss for Illinois purposes. Subtract Line 29c from Line 28. Schedule UB (R-12/23) ____________ 00 ____________ 00 ____________ 00 This form is authorized by the Illinois Income Tax Act. Disclosure of this information is required of those taxpayers to whom this form applies. Failure to provide this information when required could result in a penalty. Page 2 of 5 Illinois Department of Revenue Schedule UB ____________________________________________________ *33312233W* ___ ___ - ___ ___ ___ ___ ___ ___ ___ Enter the name of the designated agent listed in Step 1. Enter your federal employer identification number (FEIN). Step 3 — Figure your combined business income A B C D E Eliminations and adjustments Combined __ __ - __ __ __ __ __ __ __ __ __ - __ __ __ __ __ __ __ __ __ - __ __ __ __ __ __ __ between members totals FEIN FEIN FEIN (attach explanation) 1 Enter the amounts from Step 2, Line 30. ____________ 00 ____________ 00 ____________ 00 ____________ 00 1 Addition Modifications 2 Net operating loss deduction from Step 2, Line 29a ____________ 00 ____________ 00 3 State, municipal, and other ____________ 00 ____________ 00 2 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 3 ____________ 00 ____________ 00 00 00 00 00 ____________ ____________ ____________ ____________ ____________ interest income excluded in arriving at Line 1 4 Illinois income and replacement tax and surcharge deducted in arriving at Line 1 5 Illinois Special Depreciation ____________ 6 Related-Party Expenses ____________ 7 Distributive share of additions ____________ 8 Other additions ____________ 9 Total income or loss. Add Lines 1 through 8. ____________ ____________ ____________ ____________ ____________ 00 00 00 00 00 00 00 00 00 00 ____________ ____________ ____________ ____________ ____________ 00 4 ____________ 00 5 ____________ 00 6 ____________ 00 7 ____________ 00 8 ____________ 00 00 00 00 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 9 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 10 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 11 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 12 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 13 ____________ 00 Subtraction Modifications 0 Interest income from U.S. 1 Treasury and other exempt federal obligations 11 River Edge Redevelopment Zone Dividend subtraction 12 River Edge Redevelopment Zone Interest subtraction 13 High Impact Business Dividend subtraction 14 High Impact Business Interest subtraction 00 ____________ 00 00 ____________ 00 ____________ 00 ____________ 00 14 ____________ 00 ____________ 00 ____________ 00 15 ____________ 00 00 ____________ 00 00 ____________ 00 ____________ 00 ____________ 00 16 ____________ 00 ____________ 00 ____________ 00 17 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 18 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 19 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 20 ____________ 00 ____________ 00 ____________ 00 21 ____________ 00 ____________ 15 Contribution subtraction ____________ 16 Contributions to certain job training projects ____________ 17 Foreign Dividend subtraction ____________ 18 Illinois Special Depreciation subtraction 19 Related-Party Expenses subtraction 20 Distributive share of subtractions 21 Other subtractions 22 Total subtractions. ____________ 00 ____________ 00 ____________ 00 22 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 23 ____________ 00 ____________ 00 ____________ 00 24 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 ____________ 00 25 ____________ 00 ____________ 00 ____________ 00 26 ____________ 00 ____________ 00 ____________ 00 ____________ 00 27 ____________ 00 Add Lines 10 through 21. ____________ 00 23 Base income or loss. Subtract Line 22 from Line 9. ____________ 00 24 Nonbusiness income or loss ____________ 00 25 Business income or loss from non-unitary partnerships, partnerships included on this Schedule UB, S corporations, trusts, or estates. (See instr.) ____________ 00 26 Add Lines 24 and 25. 27 Combined unitary business income or loss. Subtract Line 26 from Line 23. Schedule UB (R-12/23) ____________ 00 Page 3 of 5 Illinois Department of Revenue Schedule UB *33312234W* ______________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ Enter the name of the designated agent listed in Step 1. Enter your federal employer identification number (FEIN). Step 4 — Figure your apportionment factor Complete a separate Subgroup Schedule for each Insurance Company Subgroup, Financial Organization Subgroup, Regulated Exchange Subgroup, and Transportation Company Subgroup, in order to determine the amounts to enter on Schedule UB, Step 4, Lines 2 and 3 for each member of that subgroup. A B C D __ __ __ __ __ __ __ __ __ _ _ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ Combined totals FEIN FEIN FEIN 1 Enter your combined unitary business income or loss from Step 3, Column E, Line 27 here. 1 2 Enter the net sales everywhere. 00 00 00 2 ____________ 00 3 Enter the net sales inside Illinois. 00 00 00 3 ____________ 00 4 Apportionment factor Divide Line 3 of each Column by Line 2, Column D. (Round to six decimal places.) ___ ___________ ___ ___________ ___ ___________ 4 ___ ___________ . . . . 5 Illinois business income or loss. ____________ 00 ____________ 00 ____________ 00 5 ____________ 00 6 Nonbusiness income or loss. 00 00 00 6 ____________ 00 7 Non-unitary or combined partnership business income or loss. 00 00 00 7 ____________ 00 8 Net income or loss. ____________ 00 ____________ 00 ____________ 00 8 ____________ 00 9 Net income or loss of members who are not C corporations. 00 00 9 ____________ 00 10 Combined net income. ____________ 00 ____________ 00 ____________ 00 10 ____________ 00 00 If the amount in Column D, Line 10 is negative, complete Lines 11 through 13. 11 Net loss from Line 8. ____________ 00 ____________ 00 ____________ 00 11 ____________ 00 12 Divide Line 11 of each Column A through C, by the amount in Line 11, Column D. (Round to six decimal places.) ___ ___________ ___ ___________ ___ ___________ 12 ___ ___________ . . . 13 Allocated net loss. Multiply Line 12 by Line 10, Column D. ____________ 00 ____________ 00 ____________ 00 . 13 _ ___________ 00 After you have completed this schedule, see the specific instructions for completing Form IL-1120, Form IL-1120-ST, or Form IL-1065 in the Schedule UB instructions. Schedule UB (R-12/23) Page 4 of 5 *33312235W* Illinois Department of Revenue chedule UB S ______________________________________________________ ___ ___ - ___ ___ ___ ___ ___ ___ ___ Enter the name of the designated agent listed in Step 1. Enter your federal employer identification number (FEIN). Step 5 — Provide your affiliated company information A B Name FEIN C Reason for exclusion (check one) 80/20 company __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ __________________________________________ __ __ - __ __ __ __ __ __ __ _____ _____ Schedule UB (R-12/23) Printed by the authority of the state of Illinois - electronic only - one copy. 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2023 Schedule UB - Combined Apportionment for Unitary Business Group
More about the Illinois Schedule UB Corporate Income Tax TY 2023
We last updated the Combined Apportionment for Unitary Business Group in January 2024, so this is the latest version of Schedule UB, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule UB 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 UB.
| Form Code | Form Name |
|---|---|
| Schedule UB-NLD | Unitary Illinois Net Loss Deduction [OBSOLETE] |
| Schedule UB-INS | Tax for a Unitary Business Group with Foreign Insurer Members |
| Form Subgroup Schedule (UB) | Subgroup Schedule |
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 UB from the Department of Revenue in January 2024.
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 UB
We have a total of ten past-year versions of Schedule UB in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Schedule UB
2023 Schedule UB - Combined Apportionment for Unitary Business Group
2022 Schedule UB
2022 Schedule UB - Combined Apportionment for Unitary Business Group
2021 Schedule UB
2021 Schedule UB Instructions
2020 Schedule UB
2020 Schedule UB Instructions
2019 Schedule UB
2019 Schedule UB Instructions
2018 Schedule UB
2016 Schedule UB, Combined Apportionment for Unitary Business Group
2017 Schedule UB
2017 Schedule UB, Combined Apportionment for Unitary Business Group
2016 Schedule UB
2016 Schedule UB, Combined Apportionment for Unitary Business Group
2015 Schedule UB
2015 Schedule UB, Combined Apportionment for Unitary Business Group
2014 Schedule UB
2014 Schedule UB - Combined Apportionment for Unitary Business Group
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