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Step 5 - Net Income and Tax

Line 11

Illinois residents only – Net income

This line may not be less than zero. If the result is a negative number, enter zero “0.”

Nonresidents and part-year residents only – Net income

Complete Schedule NR. Enter the amount from Schedule NR, Line 51, on Line 11. This line may not be less than zero. If the result is a negative number, enter zero “0.”

Note: Be sure to check the box in Step 1, Line D, to identify whether you were a nonresident or a part-year resident of Illinois during 2023.

Attach: Schedule NR.

Line 12

Tax amount

Illinois residents: Follow the instructions on the form.

Nonresidents and part-year residents only: Enter your tax from Schedule NR, Line 52.

Attach: Schedule NR.

Line 13

Recapture of investment tax credits

If you claimed an investment credit in a previous year, and the property considered in the computation of that investment credit was disqualified within 48 months after being placed in service, or if you are required to recapture an additional income tax credit claimed in a prior tax year, you must complete Schedule 4255, Recapture of Investment Tax Credits, and enter the recapture amount on this line.

Attach: Schedule 4255.