Illinois Department of Revenue
Income Tax Subtractions
2013 Schedule 1299-C
and Credits
(for individuals)
Attach to your Form IL-1040.
IL Attachment No. 3
Read this information before completing this form:
General Information
To correctly complete your 2013 Schedule 1299-C, you must refer to your 2012 Schedule 1299-C, Step 5 to determine the amount of
available credit carryforward that you may use on this 2013 Schedule 1299-C.
Step 1: Provide the following information
–
–
Your name as shown on Form IL-1040
Your Social Security number
Step 2: Figure your subtractions
River Edge Redevelopment Zone Dividend Subtraction
A
B
C
Corporation’s name
Name of zone
Dividend amount
1 a
a
b
b
c
c
2
Write any distributive share of River Edge Redevelopment Zone Subtractions from partnerships,
2
S corporations, trusts, or estates.
3
3
Add Step 2, Column C, Lines 1a through 1c and Line 2, and write the total here.
High Impact Business Dividend Subtraction (within a Foreign Trade Zone or sub-zone)
A
B
C
Corporation’s name
Name of zone
Dividend amount
4 a
a
b
b
c
c
5
Write any distributive share of High Impact Business Dividend Subtractions from partnerships, S corporations,
5
trusts, or estates.
6
6
Add Step 2, Column C, Lines 4a through 4c and Line 5, and write the total here.
7
7
Add Step 2, Lines 3 and 6. Write your total dividend subtraction here and on Schedule M, Line 22.
Step 3: Figure your credits
Section A - Credits which may be carried forward for two years
TECH-PREP Youth Vocational Programs Credit
x
1
.20 =
1
Write direct payroll expenses and amount for personal services.
Dependent Care Assistance Program Credit
x
2
.05 =
2
Write the expenses for on-site dependent care.
3
3
Add Step 3, Lines 1 and 2. Write this amount here and in Step 4, Line 12.
*361601110*
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of
this information is required. Failure to provide information could result in a penalty.
Schedule 1299-C (R-12/13)
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