Illinois Nonbusiness Income

Nonbusiness Income
Schedule NB, Nonbusiness Income
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Illinois Department of Revenue		

		

Attach to your Form IL-1120, IL-1120-ST, or IL-1065.	

*33912191W*

Schedule NB	 Nonbusiness Income	

	Year ending
		
	
Month	Year
IL Attachment No. 17

	
Enter your name as shown on your Form IL-1120, IL-1120-ST, or IL-1065. 	

Enter your federal employer identification number (FEIN).

Read the instructions before completing this form.
					 	
						

Column A 		
Total everywhere		

Column B
Allocable to Illinois

	 1	Interest*		
1	
	 2	 Dividends*	

	 2	

	 3	 Rental income	

	3	

	 4	 Patent royalties	

	4

	 5	 Copyright royalties	

	5

	 6	 Other royalty income	

	6

	 7	 Capital gain (loss) from real property	

	7

	 8	 Capital gain (loss) from tangible personal property	

	8

	 9	 Capital gain (loss) from intangible personal property	

	9

10	 Other (specify)

	

10

		

			

		
	
		

			

11	 Recaptured business expense (see instructions).
		
		

You must complete the apportionment factor
worksheet below to get the correct figure for Column B. 	 11	

												
12	 Totals. Add Lines 1 through 11 for each column.	
12	
	 Apportionment factor worksheet (see instructions)
	 a	
	 b	
	 c	
	 d	
	 e	
			
	 f	
			
	 g	
			

Enter your apportionment factor from two years ago (if applicable).	a	
Enter your apportionment factor from last year’s tax return.			 b	
Enter your apportionment factor from this year’s tax return.			 c	
Add Lines a, b, and c.			 d	
If you have an amount on Line a, divide Line d by 3.
If you do not have an amount on Line a, divide Line d by 2.			 e	
Enter the greater of Line c or Line e.
This is your apportionment factor.			 f	
Multiply Column A, Line 11 by Line f, and enter the result
here and in Column B, Line 11.			 g

*	Interest and dividends are allocable to Illinois if your commercial domicile 	was in Illinois at the time the interest or dividend was paid or accrued.

Schedule NB (R-12/19)

This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this
information is REQUIRED. Failure to provide information could result in a penalty.

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