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                                          Illinois Department of Revenue 
                                                                                                                                                                                   *63612221W*
                                          2022 Form IL-1041 
                                          Fiduciary Income and Replacement Tax Return
                                          Due on or before the 15th day of the 4th month following the close of the tax year.
                                                                                                                                                                                                                                                                               
  If this return is not for calendar year 2022, enter your fiscal tax year here.                                                                                                                                                              Enter the amount you are paying.
   Tax year   beginning                                                                                               20                       , ending                20 
                                   month      day             year                     month       day              year
               This form is for tax year ending on or after December 31, 2022, and before December 31, 2023.                                                                                                                                  $
               For all other situations, see instructions to determine the correct form to use. 

Step 1:     Identify your fiduciary                                                                                                                                                      G        Enter your federal employer identification number  
   A       Enter your complete legal business name.                                                                                                                                            (FEIN).                      
         If you have a name change, check this box.                                                                                                                                        
           Name:                                                                                                                                                                         H       Check this box if you completed federal                                 
   B       Enter your mailing address.                                                                                                                                                        Form 8886 and attach a copy to this return.   
           Check this box if either of the following apply:                                                                                                                                   I   Check this box if your residency is not in                             
                 this is your first return, or                                                                                                                                              Illinois and you attached Illinois Schedule NR.  
                 you have an address change.                                                                                                                                           J  Check this box if you attached Illinois                                      
         C/O:                                                                                                                                                                                   Schedule 1299-D.                                                         
        
           Mailing address:                                                                                                                                                                    K Check this box if you attached Form IL-4562.                            
         City:                                                                                                                                               State:      ZIP:             L     Check this box if you attached Illinois                                  
                                                                                                                                                                                              Schedule M (for businesses).                                               
   C       Check the box that identifies your fiduciary.                                                                                                  Trust                 Estate
                                                                                                                                                                                            MCheck this box if you attached Schedule 80/20. 
  D        Check the box if any of the following apply. (You may check multiple boxes.)
                                                                                                                                                                                          N  If you are making a discharge of indebtedness
                   Electing small business trust (ESBT)                                                                                                   Individual bankruptcy estate
                                                                                                                                                                                              adjustment on Schedule NLD or Form IL-1041, 
                   Complex trust or estate without distributions                                                                                                                              Line 28, check this box, and attach federal 
   E  If this is the first or final return, check the applicable box(es).                                                                                                                     Form 982. 
                   First return                                                                                                                                                          O  Check this box if you are a 52/53 week filer.
                   Final return (Enter the date of termination.                                                                                                                  )      
                                                                                                                                                       mm      dd        yyyy 
     F   Check your method of accounting. 
                   Cash                                                Accrual                                                                            Other                        
 
Step 2:                   Figure your income or loss                                                                                                                                                                A                                 B  
                                                                                                                                                                                                   Beneficiaries                                     Fiduciary
                                                                                                                                                                                                (Whole dollars only)                               (Whole dollars only)
        1        Federal taxable income from U.S. Form 1041, Line 23.                                                                                                                                                                          1                 00
        2        Federal net operating loss deduction from 
                 U.S. Form 1041, Line 15b. This amount cannot be negative.                                                                                                                                                                     2                 00
    
        3        Taxable income of ESBT, if required. See instructions.                                                                                                                                                                        3                 00
        4        Exemption claimed on U.S. Form 1041, Line 21.                                                                                                                                                                                 4                 00
        5        Illinois income and replacement tax and surcharge deducted in 
                 arriving at Line 1.                                                                                                                                                   5a                                                 00   5b                00
        6        State, municipal, and other interest income excluded from Line 1.                                                                                                     6a                                                 00   6b                00
        7        Illinois Special Depreciation addition. Attach Form IL-4562.                                                                                                          7a                                                 00   7b                00
    8            Related-Party Expenses addition.                                                                                                Attach Schedule 80/20.                8a                                                 00   8b                00
    9            Distributive share of additions. Attach Schedule(s) K-1-P or K-1-T.                                                                                                   9a                                                 00   9b                00
   10            Other additions. Attach Illinois Schedule M (for businesses).                                                                                                         10a                                                00   10b               00
       11        Add Column B, Lines 1 through 10b. This amount is your income or loss.                                                                                                                                                        11                00
    Attach       yourReport                                  ColumnpaymentA, Lines 5a throughand10a,Formon ScheduleIL-1041-VK-1-T, Step 5.here .                                                                                                                   
         
                 IR                  NS            DR                                                                                           
                                                                                                                                                        This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
                IL-1041 (R-12/22)                                                                                                                       information is REQUIRED. Failure to provide information could result in a penalty.            Page 1 of 5



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                                                                            *63612222W*

 Step 3:          Figure your base income or loss                                            A                                                    B  
                                                                                            Beneficiaries                                         Fiduciary
  12  Enter the amount of your income or loss from Line 11.                                                  12                                                    00
 13  August 1, 1969, valuation limitation amount. Attach Schedule F.           13a               00          13b                                                   00
 14  Payments from certain retirement plans. See instructions.                 14a               00          14b                                                   00
 15  Interest income from U.S. Treasury and other exempt federal obligations.  15a               00          15b                                                   00
 16  Retirement payments to retired partners.                                  16a               00          16b                                                   00
 17  River Edge Redevelopment Zone Dividend subtraction. 
    Attach Schedule 1299-B.                                                    17a               00          17b                                                   00
 18  High Impact Business Dividend subtraction. Attach Schedule 1299-B.        18a               00          18b                                                   00
 19  Contributions to certain job training projects. See instructions.         19a               00          19b                                                   00
 20  Illinois Special Depreciation subtraction. Attach Form IL-4562.           20a               00          20b                                                   00
 21  Related-Party Expenses subtraction. Attach Schedule 80/20.                21a               00          21b                                                   00
 22  Distributive share of subtractions. Attach Schedule(s) K-1-P or K-1-T.    22a               00          22b                                                   00
 23  ESBT loss amount. See instructions.                                       23a               00          23b                                                   00
 24  Other subtractions. Attach Illinois Schedule M (for businesses).          24a               00          24b                                                   00
 25  Total subtractions. Add Column B, Lines 13b through 24b.                                                25                                                    00
      Report Column A, Lines 13a through 24a, on Schedule K-1-T, Step 5.
 26 Base income or loss. Subtract Line 25 from Line 12.                                                      26                                                    00
                                                               If you are a nonresident of Illinois, complete Schedule NR; otherwise go to Step 4.

Step 4:           Figure your net income
 27 Base income or net loss. 
    Residents only: Enter the amount from Line 26. 
    Nonresidents only: Enter the amount from Schedule NR, Line 51.                                           27                                                    00
 28 Discharge of indebtedness adjustment. Attach federal Form 982. See instructions.                         28                                                    00
 29 Adjusted base income or net loss. Add Lines 27 and 28.                                                   29                                                    00
 30  Illinois net loss deduction. If Line 29 is zero or a negative amount, enter zero. Attach Schedule NLD.  30                                                    00
 31  Standard exemption. 
    Residents only: See instructions before completing.
    Nonresidents only: Enter the amount from Schedule NR, Line 54.                     31        00
 32  Add Lines 30 and 31.                                                                                    32                                                    00
 33 Net Income. Subtract Line 32 from Line 29.
    If the amount is negative, enter zero.                                                                   33                                                    00

Step 5:      Figure your net replacement tax — For trusts only, estates go to Step 6
 34 Replacement tax. Multiply Line 33 by 1.5% (.015).                                                        34                                                    00
 35  Recapture of investment credits. Attach Schedule 4255.                                                  35                                                    00
 36  Replacement tax before credits. Add Lines 34 and 35.                                                    36                                                    00
  37  Replacement tax credit for income tax paid to another state while an 
      Illinois resident. Attach Schedule CR and U.S. Form 1041, Page 1 
      and Line 11 breakdown.                                                           37        00
  38  Investment credits. Attach Form IL-477.                                          38        00
  39  Total credits. Add Lines 37 and 38.                                                                    39                                                    00
 40 Net replacement tax. Subtract Line 39 from Line 36. If the amount is negative, enter zero.               40                                                    00

    Page 2 of 5                                                                                                                                   IL-1041 (R-12/22)



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                                                                                                                          *63612223W*

Step 6:      Figure your net income tax — For trusts and estates
  41  Enter the amount of your net income from Line 33.                                                                                                                   41                              00
  42  Income tax. See instructions.                                                                                                                                       42                              00
 43  Recapture of investment credits. Attach Schedule 4255.                                                                                                               43                              00
 44  Income tax before credits. Add Lines 42 and 43.                                                                                                                      44                              00
   45 Income tax credit for income tax paid to another state while an Illinois
      resident. Attach Schedule CR and U.S. Form 1041, Page 1 and Line 11 breakdown.                                                                                      45                              00
 46   Income tax credits. Attach Schedule 1299-D.                                                                                                                         46                              00
  47  Total credits. Add Lines 45 and 46.                                                                                                                                 47                              00
 48   Net income tax. Subtract Line 47 from Line 44. If the amount is negative, enter zero.                                                                               48                              00

Step 7:      Figure your refund or balance due
49    Trusts only:      net replacement tax from Line 40.                                                                                                                 49                              00
 50  Net income tax from Line 48.                                                                                                                                         50                              00
  51  Compassionate Use of Medical Cannabis Program Act surcharge. See instructions.                                                                                      51                              00
  52  Sale of assets by gaming licensee surcharge. See instructions.                                                                                                      52                              00
  53  Pass-through withholding you owe on behalf of your members. Enter the amount from
   Schedule D, Section A, Line 3. See instructions. Attach Schedule D.                                                                                                    53                              00
 54   Total net income and replacement taxes, surcharges, and pass-through withholding 
    you owe. Add Lines 49 through 53.                                                                                                                                     54                              00  
55   Payments. See instructions. 
      a  Credits from previous overpayments.                                                                             55a                                 00
    b  Total payments made before the date this return is filed.                                                       55b                                   00
      c  Pass-through withholding reported to you. 
         Attach Schedule(s) K-1-P or K-1-T.                                                                              55c                                 00
      d  Pass-through entity tax credit reported to you. 
         Attach Schedule(s) K-1-P or K-1-T.                                                                            55d                                   00                
      e  Illinois Income Tax withheld. Attach all W-2, W-2G, and 1099 forms.                                             55e                                 00
  56  Total payments. Add Lines 55a through 55e.                                                                                                                          56                              00
   57 Overpayment. If Line 56 is greater than Line 54, subtract Line 54 from Line 56.                                                                                     57                              00
   58 Amount to be credited forward. See instructions.                                                                                                                     58                             00 
   Check this box and attach a detailed statement if this carryforward is going to a different FEIN.                                                              
59    Refund. Subtract Line 58 from Line 57. This is the amount to be refunded.                                                                                           59                              00
   60 Complete to direct deposit your refund 
    Routing Number                                                                                                      Checking or      Savings 
     Account Number  
61    Tax Due.   If Line 54 is greater than Line 56, subtract Line 56 from Line 54. This is the amount you owe.                                                           61                              00
                                                                                                                                                                 
       If you owe tax on Line 61, make an electronic payment at Tax.Illinois.gov. If you must mail your payment, complete a payment voucher,    
            Form IL-1041-V.  Write your FEIN, tax year ending, and “IL-1041-V” on your check  or money order and make it payable to “Illinois 
            Department of Revenue.” Attach your voucher and payment to the first page of this form.
                                                                       Enter the amount of your payment on the top of Page 1 in the space provided.
Step 8:        Sign below - Under penalties of perjury, I state that I have examined this return and, to the best of my knowledge, it is true, correct, and complete.
Sign                                                                                                                                                                              Check if the Department 
Here                                                                                                                                     (      )                         may discuss this return with the 
            Signature of fiduciary                                              Date (mm/dd/yyyy)               Title                   Phone                             paid preparer shown in this step.
                                                                                                                                                                          Check if  
Paid           Print/Type paid preparer’s name                                                  Paid preparer’s signature                Date (mm/dd/yyyy)         self-employed           Paid Preparer’s PTIN
Preparer
               Firm’s name                                                                                                                                      Firm’s FEIN
Use Only
               Firm’s address                                                                                                                                   Firm’s phone       (      )
               If a payment is not enclosed, mail this return to: Illinois Department of Revenue, P.O. Box 19009, Springfield, IL  62794-9009
 
               If a payment is enclosed, mail this return to: Illinois Department of Revenue, P.O. Box 19053, Springfield, IL  62794-9053

            IL-1041 (R-12/22)                                                   Printed by the authority of the state of Illinois. Electronic only, one copy                                   Page 3 of 5



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                            Illinois Department of Revenue                                                                                                                                             Year ending
                                                                                                                                                  *63712221W*
                            2022 Schedule D                                                          
                            Beneficiary Information                                                                                                                                                           Month Year
                            Attach this schedule to your Form IL-1041.                                                                                                                                IL Attachment No. 1
                                                                                                                                                                                                        
Enter your name as shown on your Form IL-1041.                                                                    Enter your federal employer identification number (FEIN).

Read this information first
     You must read the Schedule D instructions and complete Schedule(s) K-1-T and Schedule(s) K-1-T(3) before completing this schedule.                                       
     You must complete Section B of Schedule D and provide all the required information for your beneficiaries before completing Section A of Schedule D. 
                  Failure to follow these instructions may delay the processing of your return or result in you receiving further correspondence from the Illinois 
Department of Revenue. You may also be required to submit further information to support your filing.

Section A:  Total beneficiaries’ information (from Schedule(s) K-1-T and Schedule D, Section B)
                     Before completing this section you must first complete Schedule(s) K-1-T, Schedule(s) K-1-T(3) and Schedule D, Section B.                                   
                     You will use the amounts from those schedules when completing this section.

Totals for resident and nonresident beneficiaries (from Schedule(s) K-1-T)
1      Enter the total of all nonbusiness income or loss you reported on Schedule(s) K-1-T for your 
       beneficiaries. See instructions.                                                                                                                                          1   
Totals for nonresident beneficiaries (from Schedule D, Section B)
2      Enter the total pass-through withholding you reported on all pages of your Schedule D, Section B, Line G for your 
       a.  nonresident individual beneficiaries. See instructions.                                                                                                               2a  
       b.  nonresident estate beneficiaries. See instructions.                                                                                                                   2b  
       c.  partnership and S corporation beneficiaries. See instructions.                                                                                                        2c  
       d.    nonresident trust beneficiaries. See instructions.                                                                                                                  2d  
       e.  C corporation beneficiaries. See instructions.                                                                                                                        2e  
3     Add Line 2a through Line 2e. This is the total pass-through withholding you owe on behalf of all your 
       nonresident beneficiaries. This amount should match the total amount from Schedule D, Section B, 
       Line G for all nonresident beneficiaries on all pages. Enter the total here and on Form IL-1041 
       (Form IL-1041-X), Line 53. See instructions.                                                                                                                                                  3
4     Enter the total pass-through entity tax credit received and distributed on all pages of Schedule D, 
       Section B, Line H.                                                                                                                                                        4 
                                                                                                                                                                                                                         
                                                                                  Attach all pages of Schedule D, Section B behind this page.

                                                                                        This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
                Page 4 of 5                                                             information is REQUIRED.Schedule D Front (R-12/22)IL-1041 (R-12/22)                                                              Failure to provide information could result in a penalty. 



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                   Illinois Department of Revenue 
              2022 Schedule D                                                                                                     *63712222W*

Enter your name as shown on your Form IL-1041.                                                                                                                     Enter your federal employer identification number (FEIN).

Section B:  Beneficiaries’ information (See instructions before completing.)

                                                  Member 1                                            Member 2                       Member 3           Member 4

A  Name                                                                                                                                                 

    C/O                                                                                                                                                 
  
    Address 1                                                                                                                                           

    Address 2                                                                                                                                           

    City                                                                                                                                                

    State, ZIP                                                                                                                                          

B   Beneficary 
    Type
                                                                                                                                     
C  SSN/FEIN                                                                                                                                                             
  
D   Beneficiary’s 
     amount of base 
     income or loss                                                                                                                                     
                                                                                                                                                            
E  Excluded from 
     pass-through 
     withholding                                  
 
F   Share of Illinois 
    income subject to  
    pass-through
    withholding                                                                                                                                         

G   Pass-through 
    withholding
    amount before
    credits                                                                                                                                                              
  
H   PTE tax credit
    received and
    distributed to
    beneficiaries                                                                                                                                       

                                                    If you have more beneficiaries than space provided, attach additional copies of this page as necessary.

        ScheduleIL-1041D Back (R-12/22)(R-12/22)   Printed by the authority of the state of Illinois. Electronic only, one copy.                           Page 5 of 5
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