Schedule NR
Individual Part-year and Non-resident Tax Computation Schedule
Schedule NR is a supplemental schedule to IL-1040. This means that it is not mandatory to file this schedule and if you do file this schedule it should be attached to a filled out IL-1040. If you are a part-year or non-resident of Illinois (and live in a state other than Iowa, Kentucky, Michigan, or Wisconsin) you should file a Schedule NR. The reason you should file Schedule NR is that on IL-1040 you are required to report all income you earned. However Illinois only taxes income earned within it, or during the time of you Illinois residency, and thus all income that does not fall in these requirements needs to be allocated to avoid Illinois taxation. This allocation is the purpose of Schedule NR. Schedule NR prevents Illinois non-residents and part-year residents from facing dual taxation on income not earned in it.
Download Schedule NR
Instructions: