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Allocation Worksheet

Keep this worksheet with your income tax records

You must complete the Allocation Worksheet if you file a joint federal return, but choose to file “married filing separately” on your Illinois returns. In Column A, report the items of income and deductions as actually shown on your federal return, and then divide each item between you and your spouse in Columns B and C.

Column A: Enter the amounts from your joint federal return.
Column B: Enter the primary taxpayer’s portion of the amount from Column A.
Column C: Enter the spouse’s portion of the amount from Column A.

Column A
Your joint
federal return

Column B
Primary's portion
of Column A

Column C
Spouse's portion
of column A

1 - Wages, salaries, tips, etc. (federal Form 1040 or 1040-SR, Line 1z)

2 - Taxable interest (federal Form 1040 or 1040-SR, Line 2b)

3 - Ordinary dividends (federal Form 1040 or 1040-SR, Line 3b)

4 - Taxable refunds, credits, or offsets of state and local income taxes (federal Form 1040 or 1040-SR, Schedule 1, Line 1)

5 - Alimony received (federal Form 1040 or 1040-SR, Schedule 1, Line 2a)

6 - Business income or loss (federal Form 1040 or 1040-SR, Schedule 1, Line 3)

7 - Capital gain or loss (federal Form 1040 or 1040-SR, Line 7)

8 - Other gains or losses (federal Form 1040 or 1040-SR, Schedule 1, Line 4)

9 - Taxable IRAs (federal Form 1040 or 1040-SR, Line 4b)

10 - Pensions & annuities (federal Form 1040 or 1040-SR, Line 5b)

11 - Rental real estate, royalties, partnerships, S corporations, trusts, etc. (federal Form 1040 or 1040-SR, Schedule 1, Line 5)

12 - Farm income or loss (federal Form 1040 or 1040-SR, Schedule 1, Line 6)

13 - Unemployment compensation (federal Form 1040 or 1040-SR, Schedule 1, Line 7)

14 - Taxable Social Security benefits (federal Form 1040 or 1040-SR, Line 6b)

15 - Other income (federal Form 1040 or 1040-SR, Schedule 1, Line 9)

16 - Educator Expenses (federal Form 1040 or 1040-SR, Schedule 1, Line 11)

17 - Certain business expenses of reservists, performing artists, and fee-basis government officials (federal Form 1040 or 1040-SR, Schedule 1, Line 12)

18 - Health savings account deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 13)

19 - Moving expenses for members of the Armed Forces (federal Form 1040 or 1040-SR, Schedule 1, Line 14)

20 - Deductible part of self-employment tax (federal Form 1040 or 1040-SR, Schedule 1, Line 15)

21 - Self-employed SEP, SIMPLE, and qualified plans (federal Form 1040 or 1040-SR, Schedule 1, Line 16)

22 - Self-employed health insurance deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 17)

23 - Penalty on early withdrawal of savings (federal Form 1040 or 1040-SR, Schedule 1, Line 18)

24 - Alimony paid (federal Form 1040 or 1040-SR, Schedule 1, Line 19a)

25 - IRA deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 20)

26 - Student loan interest deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 21)

27 - RESERVED

28 - Archer MSA deduction (federal Form 1040 or 1040-SR, Schedule 1, Line 23)

29 - Other Adjustments (federal Form 1040 or 1040-SR, Schedule 1, Line 25)

30 - Adjusted gross income (federal Form 1040 or 1040-SR, Line 11)