Schedule Nr - Nonresident And Part-Year Resident Computation Of Illinois Tax - 2006 Page 2

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Schedule NR – Page 2
Step 3: Continued
Column A
Column B
Federal Total
Illinois Portion
23
23
Write the Illinois portion of your federal total income from Page 1, Step 3, Line 22.
24
24
Deduction for Archer MSA (federal Form 1040, Line 23)
25
Certain business expenses of reservists, performing artists, and fee-based
25
government officials (federal Form 1040, Line 24)
26
26
Deduction for health savings account (federal Form 1040, Line 25)
27
27
Moving expenses (federal Form 1040, Line 26)
28
28
Deduction for one-half of self-employment tax (federal Form 1040, Line 27)
29
29
Self-employed (SEP), SIMPLE, and qualified plans (federal Form 1040, Line 28)
30
30
Self-employed health insurance deduction (federal Form 1040, Line 29)
31
31
Penalty on early withdrawal of savings (federal Form 1040, Line 30; or 1040A, Line 16)
32
32
Alimony paid (federal Form 1040, Line 31a)
33
33
Total IRA deduction (federal Form 1040, Line 32; or 1040A, Line 17)
34
34
Deduction for student loan interest (federal Form 1040, Line 33; or 1040A, Line 18)
35
35
Deduction for jury duty pay (federal Form 1040, Line 34; or 1040A, Line 19)
36
36
Domestic production activities deduction (federal Form 1040, Line 35)
37
37
Other adjustments (see instructions)
38
38
Add Column B, Lines 24 through 37. This is the Illinois portion of your federal adjustments to income.
39
Write your adjusted gross income as reported on your federal Form 1040, Line 37;
39
1040A, Line 21; 1040EZ, Line 4.
40
40
Subtract Line 38 from Line 23. This is the Illinois portion of your federal adjusted gross income.
Step 4: Figure your Illinois additions and subtractions
In Column A, write the total amounts from your Form IL-1040. You must read
Column A
Column B
the instructions for Column B to properly complete this step.
Form IL-1040 Total
Illinois Portion
41
41
Federally tax-exempt interest income (Form IL-1040, Line 2)
42
42
Other additions (Form IL-1040, Line 3)
43
43
Add Column B, Lines 40, 41, and 42. This is the Illinois portion of your total income.
44
44
Federally taxed Social Security and retirement income (Form IL-1040, Line 5)
45
Military pay earned and included in your adjusted gross income.
45
(Form IL-1040, Line 6)
46
Illinois Income Tax overpayment included on your U.S. 1040, Line 10.
46
(Form IL-1040, Line 7)
47
U.S. Treasury bonds, bills, notes, savings bonds, and U.S. agency interest
47
(Form IL-1040, Line 8)
48
48
Other subtractions (Form IL-1040, Line 9)
49
49
Add Column B, Lines 44 through 48. This is the total of your Illinois subtractions.
Step 5: Figure your Illinois income and tax
50
Subtract Line 49 from Line 43. If Line 49 is larger than Line 43, write zero. This is
your Illinois base income.
50
Write this amount on your Form IL-1040, Line 14.
If Line 50 is zero, skip Lines 51 through 55, and write "0" on Line 56.
51
51
Write the base income from Form IL-1040, Line 11.
52
Divide Line 50 by Line 51 (carry to three decimal places). Write the appropriate
52
decimal. If Line 50 is greater than Line 51, write 1.000.
53
53
Write your exemption allowance from your Form IL-1040, Line 12.
54
Multiply Line 53 by the decimal on Line 52. This is your Illinois exemption
54
allowance.
55
55
Subtract Line 54 from Line 50. This is your Illinois net income.
56
Multiply the amount on Line 55 by 3% (.03). This amount may not be less than zero. This is your tax.
56
Write this amount on your Form IL-1040, Line 15.
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. This form has been approved by the Forms Management Center. IL-492-0098
IL–1040 Schedule NR Back (R-12/06)
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