Illinois Combined Apportionment for Unitary Business Group

Combined Apportionment for Unitary Business Group
2025 Schedule UB - Combined Apportionment for Unitary Business Group
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Illinois
Department of Revenue	
			
			

*33312251W*

2025 Schedule UB			

		

	

	

Common year ending for
the unitary business group
_____ ____

Combined Apportionment for Unitary Business Group			
For tax years ending on or after December 31, 2025.
Attach to your Form IL-1120, Form IL-1120-ST, or Form IL-1065.

Month

Year

IL Attachment No. 5

Step 1 — Provide Your Membership Information
	

Enter the name of the designated agent (see general instructions).		
			

	

Enter the name of the designated agent last year, if it is different than above.		

	

Enter the name of the controlling corporation (see general instructions).		
	

If the controlling corporation is a member of this unitary group, check the box. 		

	-

Enter the federal employer identification number (FEIN).

	-

Enter the FEIN, if it is different than above.

	-

Enter the FEIN, if it is different than above.	

		

Section A — List all members. See Specific Instructions.
A	

			
			

B	

Name	

C	

FEIN	

	1	

	

	2	

	

	3	

	

	4	

	

	5	

	

	6	

	

	7	

	

	8	

	

	9	

	

	10	
	

	

										-

D	 E	F	G	 H	I	

Year
Apporending
Protected by New
Inactive Holding tionment Member
(MM/YYYY) 	 P.L. 86-272 	 member 	 member 	company 	 method 	 Type

	/
	 	/
	 	/
	 	/
	 	/
	 	/
	 	/
	 	/
	 	/
	 	/
	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

Section B — List any mergers with members listed in Section A. See Specific Instructions.
	A	
	

1	

		

2	

		

3	
	

B

Person who has merged with member	

	

	-

	

	

	-

	

	

	-

	

Name		

Name		

Name		

Member listed in Section A

	 	-

FEIN		

	

	 /	/

	 	-

	

	 /	/

	 	-

	

	 /	/

Name		 FEIN

FEIN		

Name	

FEIN		

FEIN 			

Name		 FEIN 			

	

Date of merger

Date of merger
Date of merger

Section C — List all members who left the group during this tax year. See Specific Instructions.
			
		
1	

		

2	

		

3	
	

A				

Member who was sold		

	

	-

	

	

	-

	

	

	-

	

Name		

Name		
Name		

	 	-

FEIN		

Name		

FEIN		

FEIN		

B

Entity to which member in Column A was sold

Name	

FEIN

	 /	/

	
	 Date of sale

	 	-

	

	 /	/

	 	-

	

	 /	/

FEIN 			

Name		

FEIN 			

Date of sale

Date of sale

Section D — Provide information about your excluded members
	
See Specific Instructions and complete Step 5 if the answer below is 1 or greater.
		

1	 Enter the total number of members excluded.
Schedule UB (R-12/25)

	
Page 1 of 5

	

	

Illinois Department of Revenue	

*33312252W*

Schedule UB			

				
	
	

	

Enter the name of the designated agent listed in Step 1.	

Step 2 —	Figure your federal taxable income
						

A			

-

Enter your federal employer identification number (FEIN).

Read specific instructions before completing.

B			

C	

D		

					 								

	-

				

					

FEIN		

	 1		 Net receipts or sales		

	

	-

FEIN		

	

	FEIN

	

		

Eliminations and
adjustments
between members
	
(attach explanation)

	
	

	

	 2		 Cost of goods sold		

		
		

		
		

	
	

	
	

1	 	
2		

			 Line 2 from Line 1.		

		

		

	

	

		

		

	

	

		

		

	

	

		

		

	

	

		

		

	

	

		

		

	

	

3		
4	 	
5		
6	 	
7	 	
8		

			 from federal Form 4797		
10	 Other income		
11 	Total income. Add
			 Lines 3 through 10.		
12	 Compensation of officers	

		
		

		
		

	
	

	
	

9		
10	 	

	

		
		

		
		

	
	

	
	

11		
12	 	

			 less employment credit		

		

		

	

	

14 	Repairs and maintenance	
15	 Bad debts		
16	 Rents		
17	 Taxes and licenses		
18	 Interest		
19	 Charitable contributions		
20	 Depreciation 	
	
21	 Depletion	
	
22	 Advertising	
	
23	 Pension plan, etc.	
	
24	 Employee benefit

		

		

	

	

		

		

	

		

		

	

		

		

	

		

		

	

		

		

	

		

		

	

		

		

	

		

		

	

		

		

	

13		
14		
	 15		
	 16	 	
	 17	 	
	 18	 	
	 19	 	
	 20	 	
	 21	 	
	 22	 	
	 23		

		

		

	

	

24		

			 buildings deduction		
26	 Other deductions		

		
		

		
		

	
	

	
	

25		
26	 	

			 Lines 12 through 26.		

		

		

	

	

27	

	

	

	

	

	 28	

	

	

	

	 29a	

	

	

	

			special deductions		

		

		

	

	

29c		

		 or loss for Illinois
		 purposes. Subtract
		 Line 29c from Line 28.		

		

		

	

	

30 		

	3		 Gross profit. Subtract

	4		Dividends		
	5		Interest		
	6		 Gross rents		
	7		 Gross royalties		
	8		 Capital gain net income		
	9		 Net gain or loss

13	 Salaries and wages

			 programs	

	

25 	Energy efficient commercial
27	 Total deductions. Add

28	 Taxable income. Subtract
Line 27 from Line 11.

29	 a	 Net operating
	
	

	

loss deduction	

b	 Special deductions	

		c	 Total NOL and

30	 Federal taxable income

Schedule UB (R-12/25)

This form is authorized by the Illinois Income Tax Act.
Disclosure of this information is required of those taxpayers
to whom this form applies. Failure to provide this information
when required could result in a penalty.

E
Combined
totals

	

	 29b	

Page 2 of 5

	

Illinois Department of Revenue			

	
		
	
	

*33312253W*

Schedule UB			
	

Enter the name of the designated agent listed in Step 1.	

-

Enter your federal employer identification number (FEIN).

Step 3 — Figure your combined business income
	

A	B	C	 D	

					
					

-

	

FEIN			

	

-

FEIN		

E

Eliminations and
adjustments
	
	
Combined
between members
(attach explanation) 		 totals

					 								

-

FEIN		

	 1		 Enter the amounts from 								

1	

	

	

	

	

	

	

	

	2	

			 interest income excluded in
			 arriving at Line 1	

	

	

	

	3	

			 tax and surcharge deducted
			 in arriving at Line 1 	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	4	
	 5	
	 6	
	7	
	8	

	

	

	

	9	

	

	

	

	

	

	

	

	 11	

	

	

	

	12	

	

	

	

	

	

	

	

	

	

	

	

14	
	15	

	

	

	

	

	

	

	

16	
	17	

	

	

	

	18	

	

	

	

	19	

	

	

	

	

	

	

	20	
	 21	

			 Add Lines 10 through 21.	

	

	

	

	

			 Subtract Line 22 from Line 9.	
	24	 Nonbusiness income or loss	

	

	

	

	

	

	

	23	
	 24	

	

	

	

	

	

	

	

	

	

	

	

	27	

			 Step 2, Line 30. 	

Addition Modifications
	 2		 Net operating loss deduction
			 from Step 2, Line 29a	
	 3		 State, municipal, and other
	 4		 Illinois income and replacement
	 5		 Illinois Special Depreciation	
	 6		 Related-Party Expenses 	

	 7		 Distributive share of additions	

	8		 Other additions	
	 9		 Total income or loss.

			 Add Lines 1 through 8.	

Subtraction Modifications
	 0	 Interest income from U.S.
1

			 Treasury and other exempt
			 federal obligations	
	11		 River Edge Redevelopment
			 Zone Dividend subtraction	
12	 River Edge Redevelopment
			 Zone Interest subtraction	
13	 High Impact Business
			 Dividend subtraction	
14	 High Impact Business
			 Interest subtraction	

15	 Contribution subtraction	
16	 Contributions to certain job
			 training projects	

17	 Foreign Dividend subtraction	
18	 Illinois Special Depreciation
			 subtraction	
19	 Related-Party Expenses
			 subtraction	
20	 Distributive share of
			 subtractions	

21	 Other subtractions	
22	 Total subtractions.

	23	 Base income or loss.

25	 Business income or loss from

			 non-unitary partnerships,
			 partnerships included on this
			 Schedule UB, S corporations,
			 trusts, or estates. (See instr.)	

26	 Add Lines 24 and 25.	
27	 Combined unitary business	
			 income or loss. Subtract
			 Line 26 from Line 23.	
Schedule UB (R-12/25)

10	

13	

22	

25	
26	

Page 3 of 5

	
Illinois Department of Revenue			
		
	
Schedule UB			
				

*33312254W*

	

	

	

Enter the name of the designated agent listed in Step 1.	

-

Enter your federal employer identification number (FEIN).

Step 4 — Figure your apportionment factor

Complete a separate Subgroup Schedule for each Insurance Company Subgroup, Financial Organization Subgroup, Regulated
Exchange Subgroup, and Transportation Company Subgroup, in order to determine the amounts to enter on Schedule UB, Step 4,
Lines 2 and 3 for each member of that subgroup.

						
A 		
						
	
				
	 FEIN		
						

	-

FEIN		

B 			
	

	FEIN	

C 									
	

	

Combined
								
							 totals

	1	 Enter your combined unitary business income or loss from Step 3, Column E, Line 27 here.		

→	

1	

	 2 	Enter the net sales
		 everywhere. 	

	

	

	

	

2	

	 3	 Enter the net sales
		 inside Illinois. 	

	

	

	

			

3	

			

4	

	 4	 Apportionment factor
		 Divide Line 3 of each
		 Column by Line 2, Column D.
		(Round to six
		 decimal places.)		
	 5	 Illinois business income
		 or loss. 	

.

	

.

	

.

	

	

			

5	

	 6	 Nonbusiness income or
			 loss. 	

	

	

	

6	

	 7		 Non-unitary or combined
			 partnership business
			 income or loss. 	

	

	

	

7	

	8		 Net income or loss.	

	

	

	

8	

			 members who are not
			 C corporations.	

	

	

	

9	

	10	 Combined net income.	

	

	

	

10	

	

11	

	

D

.

	9		 Net income or loss of

If the amount in Column D, Line 10 is negative, complete Lines 11 through 13.
	11		 Net loss from Line 8.	

	

	

	12	 Divide Line 11 of each

			 Column A through C,
			 by the amount in Line 11,
			 Column D. (Round to six
			 decimal places.)	

.

.

.

.

	
	
	
12	
	13	 Allocated net loss.						
			 Multiply Line 12 by
		 Line 10, Column D.	

			

	

	

	

13	

After you have completed this schedule, see the specific instructions for completing
Form IL-1120, Form IL-1120-ST, or Form IL-1065 in the Schedule UB instructions.	 	

Schedule UB (R-12/25)

Page 4 of 5

*33312255W*

Illinois Department of Revenue	

	 chedule UB
S
			
				
	
	

	

Enter the name of the designated agent listed in Step 1.	

-

Enter your federal employer identification number (FEIN).

Step 5 — Provide your affiliated company information
			

A	

B	

					

					
			
Name	
FEIN	

		

C

		Reason for exclusion (check one)
	

80/20 company		

not unitary	

	 	

	

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Schedule UB (R-12/25)

Printed by the authority of the state of Illinois - electronic only - one copy.

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