Form Il-1000 - Pass-Through Entity Payment Income Tax Return

Form IL-1000 Instructions

General Information

What is the purpose of Form IL-1000?

Trusts: Add the amounts from your nonresident beneficiaries’

Schedules K-1-T, Column B, Lines 19 through 29 plus any business

Form IL-1000, Pass-through Entity Payment Income Tax Return,

items in Column B, Lines 30 through 46, and write the result on Line 1.

is used to report and pay the required tax on behalf of nonresident

Lines 2a through 5a —

On each Line 2a through 5a, write the

partners, shareholders, and beneficiaries that receive business

amount of Illinois business income from Line 1 that is distributable to

income from partnerships, S corporations, and trusts.

partners, shareholders, or beneficiaries for whom pass-through entity

When should I file and pay?

payments are being made, and multiply that amount by the tax rate

applicable to the type of partner, shareholder, or beneficiary included

You must file your completed form and pay any tax you owe by the

on that line.

original due date of your tax return, without regard for any extended

Write the result on Lines 2 through 5.

due date.

Do not include income distributable to partners,

All dates refer to the months following the close of the taxable year.

shareholders, or beneficiaries for whom pass-through entity

For

Due date

payments are not required.

• S corporations

the 15th day of the 3rd month

Line 6 —

Add Lines 2 through 5 and write the result here. This is

• partnerships and fiduciaries

the 15th day of the 4th month

the total pass-through entity payment you are required to remit to the

department.

What are the penalties and interest?

Line 7 —

If you are a partner, shareholder, or beneficiary who

Penalties — You will owe

has been informed that pass-through entity payments have been

• a late-filing penalty if you do not file a processable return by the

made on your behalf, you may make the election to use the payment

original due date of your entity’s tax return;

amounts as credit toward the pass-through entity payments you are

• a late-payment penalty if you do not pay the tax you owe by the

required to make on Form IL-1000.

original due date of the return;

Write the amount of credit that you wish to use. Your credit amount

• a bad check penalty if your remittance is not honored by your

cannot be greater than the pass-through payment figured on Line 6.

financial institution.

Attach any Schedule(s) K-1-P or K-1-T showing the amount of pass-

Interest is calculated on tax from the day after the original due date

through entity payments made on your behalf.

of your return through the date you pay the tax.

You may not claim a credit on this line for any amount you

We will bill you for penalties and interest. For more information about

claimed as a credit on your original or amended annual Illinois In-

penalties and interest, see Publication 103, Penalties and Interest

come Tax return.

for Illinois Taxes.

If you have more credit available than is needed to meet your pass-

What if I need additional forms or assistance?

through payment obligation, you may take a credit for the remainder

of the pass-through entity payment made on your behalf on your

If you need additional forms,

annual Illinois Income Tax return, and claim any overpayment.

• visit our website at tax.illinois.gov; or

Line 8 —

Write the total amount of prepayments you made on

• write to us at P.O. Box 19010, Springfield, Illinois 62794-9010.

Form IL-1000-P, Prepayment Voucher for Pass-through Entity

If you need additional assistance,

Payment, but do not exceed the amount of tax due on Line 6. If you

have more prepayments made than what is needed to meet your

• visit our website at tax.illinois.gov;

pass-through payment obligation, you must pass the additional

• call our Taxpayer Assistance Division, at 1 800 732-8866 or

amounts to your partners, shareholders, or beneficiaries on

217 782-3336;

Schedules K-1-P or K-1-T.

• call our TDD (telecommunications device for the deaf) at

Lines 9 and 10 —

Follow the instructions on the form. This is

1 800 544-5304; or

your amount of tax due that must be paid in full if $1 or more. Write the

• write to us at P.O. Box 19044, Springfield, Illinois 62794-9044.

amount from Line 10 in the box above Step 1. Complete a payment

voucher, Form IL-1000-V, make your check or money order payable to

Our office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday.

“Illinois Department of Revenue” and attach them to the front of this

form. We will compute any penalty or interest due and notify you.

Specific Instructions

Step 3 — Signature, date, and preparer’s information

Step 1 — Identify your partnership, S corporation,

You must sign and date your return. If you do not sign your return,

or trust

it will not be considered filed and you may be subject to a nonfiler

—

Lines A through E

Follow the instructions on the form.

penalty.

If you want to allow the preparer listed in this step to discuss this

Step 2 — Figure your payment amount

return with us, check the box. This authorization will allow your

Line 1 —

preparer to answer any questions that arise during the processing of

Write your total amount of business income apportioned

your return, call us with questions about your return, and receive or

to Illinois. If your business income is a loss, write zero.

respond to notices we send. The authorization will automatically end

Partnerships and S corporations: Add the amounts from your

no later than the due date for filing your 2013 tax return (excluding

nonresident partners’ or shareholders’ Schedule K-1-P, Column B,

extensions.) You may revoke the authorization at any time by calling

Lines 20 through 31, plus any business items in Column B, Lines 32

or writing us.

through 47, and write the result on Line 1.

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.

IL-1000 back (R-12/12)

Form Il-1000 - Pass-Through Entity Payment Income Tax Return - 2012 Page 2

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