Form Il-1040 Draft - Schedule Nr - Nonresident And Part-Year Resident Computation Of Illinois Tax - 2008 Page 2

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Schedule NR – Page 2
Step 3: Continued
Column A
Column B
Federal Total
Illinois Portion
21
21
Write the Illinois portion of your federal total income from Page 1, Step 3, Line 20.
22
22
Deduction for Educator Expenses (federal Form 1040, Line 23; or 1040A, Line 16)
23
Certain business expenses of reservists, performing artists, and fee-based
23
government offi cials (federal Form 1040, Line 24)
24
24
Deduction for health savings account (federal Form 1040, Line 25)
25
25
Moving expenses (federal Form 1040, Line 26)
26
26
Deduction for one-half of self-employment tax (federal Form 1040, Line 27)
27
27
Self-employed (SEP), SIMPLE, and qualifi ed plans (federal Form 1040, Line 28)
28
28
Self-employed health insurance deduction (federal Form 1040, Line 29)
29
29
Penalty on early withdrawal of savings (federal Form 1040, Line 30)
30
30
Alimony paid (federal Form 1040, Line 31a)
31
31
Total IRA deduction (federal Form 1040, Line 32; or 1040A, Line 17)
32
32
Deduction for student loan interest (federal Form 1040, Line 33; or 1040A, Line 18)
33
33
Deduction for tuition and fees (federal Form 1040, Line 34; or 1040A, Line 19)
34
34
Domestic production activities deduction (federal Form 1040, Line 35)
35
35
Other adjustments (see instructions)
36
36
Add Column B, Lines 22 through 35. This is the Illinois portion of your federal adjustments to income.
37
Write your adjusted gross income as reported on your federal Form 1040, Line 37;
37
1040A, Line 21; 1040EZ, Line 4.
38
38
Subtract Line 36 from Line 21. 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
39
39
Federally tax-exempt interest income (Form IL-1040, Line 2)
40
40
Other additions (Form IL-1040, Line 3)
41
41
Add Column B, Lines 38, 39, and 40. This is the Illinois portion of your total income.
42
42
Federally taxed Social Security and retirement income (Form IL-1040, Line 5)
43
Illinois Income Tax overpayment included on your U.S. 1040, Line 10.
43
(Form IL-1040, Line 6)
44
44
Other subtractions (Form IL-1040, Line 7)
45
45
Add Column B, Lines 42 through 44. This is the total of your Illinois subtractions.
Step 5: Figure your Illinois income and tax
46
Subtract Line 45 from Line 41. If Line 45 is larger than Line 41, write zero. This is
your Illinois base income.
46
Write this amount on your Form IL-1040, Line 12.
If Line 46 is zero, skip Lines 47 through 51, and write “0” on Line 52.
47
47
Write the base income from Form IL-1040, Line 9.
48
Divide Line 46 by Line 47 (carry to three decimal places). Write the appropriate
48
decimal. If Line 46 is greater than Line 47, write 1.000.
49
49
Write your exemption allowance from your Form IL-1040, Line 10.
50
Multiply Line 49 by the decimal on Line 48. This is your Illinois exemption
50
allowance.
51
51
Subtract Line 50 from Line 46. This is your Illinois net income.
52
Multiply the amount on Line 51 by 3% (.03). This amount may not be less than zero. This is your
tax before recapture of investment credits.
52
Write this amount on your Form IL-1040, Line 13.
*861202110*
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-12/08)

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