Illinois Nonbusiness Income

Nonbusiness Income
2025 Schedule NB, Nonbusiness Income
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*33912251W*

Illinois Department of Revenue

Schedule NB	 Nonbusiness Income

Month	Year
IL Attachment No. 17

Attach to your Form IL-1120, IL-1120-ST, or IL-1065.	

Enter your name as shown on your Form IL-1120, IL-1120-ST, or IL-1065.

	Year ending
		

Enter your federal employer identification number (FEIN).

Read the instructions before completing this form.
Column A 		

Total everywhere		

Column B

Allocable to Illinois

1	Interest*			
1	
2	 Dividends*	

		 2	

3	 Rental income	

		3		

4	 Patent royalties	

		 4 	

5	 Copyright royalties	

		 5 	

6	 Other royalty income	

		 6	

7	 Capital gain (loss) from real property	

		
7	

8	 Capital gain (loss) from tangible personal property	

	8 	

9	 Intangible personal property
a 	Capital gain (loss) from intangible personal property

other than from sales or exchanges of shares or
interests in pass-through entities			 9a 	

b Capital gain (loss) from sales or exchanges of shares

	or interests in pass-through entities (see instructions)		 9b 	

		

		 9		

Add Lines 9a and 9b.	

10	 Other (specify)

		
10		

11	 Recaptured business expense (see instructions).
	
12	 Totals. Add Lines 1 through 8 and Lines 9 through 11
for each column.
			
12		
Apportionment factor worksheet (see instructions)
a	 Enter your apportionment factor from two years ago (if applicable).	a	
b Enter your apportionment factor from last year’s tax return.			
b	
c Enter your apportionment factor from this year’s tax return.			
c	
d	 Add Lines a, b, and c.			
d	
e	 If you have an amount on Line a, divide Line d by 3.
If you do not have an amount on Line a, divide Line d by 2.			
e	
f	 Enter the greater of Line c or Line e.
This is your apportionment factor.			
f	
g	 Multiply Column A, Line 11 by Line f, and enter the result
here and on Column B, Line 11.			
g
* Interest and dividends are allocable to Illinois if your commercial domicile 	was in Illinois at the time the interest or dividend was paid or accrued.
Schedule NB (R-12/25)

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.

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