*334301110*
Illinois Department of Revenue
Year ending
Related-Party
Schedule 80/20
Expenses
Month
Year
Attach to your Form IL-1120, IL-1120-ST, IL-1065, or IL-1041. For tax years ending on or after December 31, 2013.
IL Attachment No. 14
Write your name as shown on your Illinois tax return.
Write your federal employer identification number (FEIN).
Step 1: Identify your affiliated companies
A
B
C
D - Totals
Write the name of each
1
affiliated company
.
1
Write the FEIN for each
2
affiliated company.
2
Step 2: Figure your addition modifications
(
All taxpayers may complete this section.)
Amount of interest paid to
3 a
each affiliated company.
3a
Interest exempt from
b
the amount on Line 3a.
3b
Subtract Line 3b from 3a.
c
3c
Amount of dividends
4
received from each
affiliated company.
4
Subtract Line 4 from Line 3c.
5
If negative, write “0” here
and the result as a positive
amount on Line 7
5
5
Intangible expenses paid to
6a
each affiliated company.
6a
Intangible expenses amount on
b
Line 6a exempt from addback.
6b
Check the boxes on Line 6c to identify the reasons the amount on Line 6b is exempt from addback. You may check multiple boxes. See instructions.
Foreign company or state
c
No principal purpose
Addback unreasonable
Alternative apportionment
Subtract Line 6b from 6a.
d
6d
Any excess of dividends
7
received from each affiliated
company on Line 4 over the
interest expense addition on
Line 3c.
7
Subtract Line 7 from Line 6d.
8
If negative, write “0” here
and write the result as
positive amount on Line 10.
8
8
Insurance premiums paid to
9
each affiliated company.
9
Any excess of dividends
10
received from each affiliated
company on Line 7 over the
intangible expense addition
on Line 6d.
10
Subtract Line 10 from
11
Line 9. If negative, write “0.”
11
11
12
Insurance companies:
Insurance proceeds received
from you that were claimed
as a subtraction by any of
your policy holders on
Sch. 80/20, Line 18. See instr.
12
12
13
Total addition modifications.
Add Lines 5, 8, 11 and 12.
See instructions.
13
13
Schedule 80/20 front (R-12/13)