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                                                                                               Illinois Department of Revenue
                                                                                                                                                                                                                     *64112221W*
                                                                                               2022 IL-1041-X
                                                                                               Amended Fiduciary Income and Replacement Tax Return
                                                                                               For tax years ending on or after December 31, 2022.
   
                                Indicate what tax year you are amending:  Tax year beginning                                , ending                                                                                                                                                      Enter the amount you 
                                                                                                                                                                                                               month     day       year                        month      day        year          are paying.
                                                                                         If you are filing an amended return for tax years ending before December 31, 2022, 
                                                                                                                                                                                                                                                                                          $
                                                                                         you may not use this form. For prior years, see instructions to determine the correct form to use. 
 Step 1:  Identify your fiduciary                                                                                                                                                                                              F    Enter your federal employer identification number (FEIN).
                                                                                                                                                                                                                                   
 A                               Enter your complete legal business name. 
                                 If you have a name change, check this box.                                                                                                                                                    G   Check this box if you are filing this formonly to      
                                                                                                                                                                                                                                        report an increased net loss on Line 29, 
                                 Name:                                                                                                                                                                                             Column B.  
 B                               Enter your mailing address.                                                                                                                                                                   H   Check this box if your residency is not in Illinois 
                                 If you have an address change, check this box.                                                                                                                                                     and you attached Illinois Schedule NR. 
                                 C/O:                                                                                                                                                                                          I    Check this box if you attached Schedule 1299-D. 
                                                                                                                                                                                                                               J    Check this box if you attached Form IL-4562. 
                                 Mailing address:                                                                                                                                                                               
                                                                                                                                                                                                                               K   Check this box if you attached Schedule M. 
                                 City:                                                                                                State:           ZIP:                                                                    L    Check this box if you attached Schedule 80/20. 
C                                Check the box that identifies your fiduciary.                                                                 Trust                       Estate                                              M  Check this box if you have completed federal 
                                                                                                                                                                                                                                   Form 8886 and attach it to this return. 
D                                Check the box if any of the following apply. (You may check multiple boxes.)
                                                                                                                                                                                                                               N   If you are making a discharge of                                                    
                                                                                         Electing small business trust (ESBT)             Individual bankruptcy estate                                                                  indebtedness adjustment on Schedule NLD or 
                                                                                                                                                                                                                                   Form IL-1041, Line 28, check this box and 
                                                                                         Complex trust or estate without distributions 
                                                                                                                                                                                                                                   attach federal Form 982. 
E   Check the applicable box for the type of change being made .                                                                                                                                                               O   Throwback adjustment - see instructions. 
                                                                                         NLD                 State change                 Federal change                                                                       P    Double throwback adjustment - see instructions. 
                                 If a federal change, check one:                                                            Partial agreed              Finalized                                                              Q   Check this box if you are a 52/53 week filer. 
                                 Enter the finalization date                                                                                   Attach federal finalization.
                                   
                                                                                               Explain the changes on this return (Attach a separate sheet if necessary.)
                                                
                                                                                        Step 2:  Figure your income or loss                                                                                    A                                                                          B
                                                                                                                                                                   As most recently                                                                                                       Corrected
                                                                                                                                                      reported or adjusted                                                                                                                 amount
        Attach your payment and                                   Form IL-1041-X-V here.
                                                                                                                                        (WholeBeneficiariesdollars only)                                         (WholeFiduciarydollars only)    (WholeBeneficiariesdollars only)            (WholeFiduciarydollars only)
                                1                                                       Federal taxable income from 
                                                                                          U.S. Form 1041, Line 23.                                                                                               1                      00                                                1                              00
                                2  Federal net operating loss deduction 
                                                                                          from U.S. Form 1041, Line 15b. 
                                                                                          This amount cannot be negative.                                                                                      2                        00                                                2                              00
                                3  Taxable income of ESBT, if required.                                                                                                                                        3                        00                                                3                              00
                                4  Exemption claimed on U.S. Form 1041.                                                                                                                                        4                        00                                                4                              00
                                5  Illinois income and replacement tax and
                                                                                          surcharge deducted in arriving at Line 1.  5a                             00                                         5b                       00  5a                              00            5b                             00
                                6  State, municipal, and other interest 
                                                                                          income excluded from Line 1.              6a                              00                                         6b                       00  6a                              00            6b                             00
                                7  Illinois Special Depreciation addition. 
                                                                                        Attach Form IL-4562.                        7a                              00                                         7b                       00  7a                              00            7b                             00
                                8  Related-Party Expenses addition. 
                                                                                        Attach Schedule 80/20.                      8a                              00                                         8b                       00  8a                              00            8b                             00
                                9  Distributive share of additions.
                                                                                        Attach Schedule(s) K-1-P or K-1-T.  9a                                      00                                         9b                       00  9a                              00            9b                             00
  10  Other additions. 
                                                                                        Attach Schedule M (for businesses). 10a                                     0010b                                                               00 10a                              00 10b                                       00
  11  Add Lines 1 through 4 and Lines 5b
                                                                                          through 10b.  This is your total income or loss.                          11                                                                  00                               11                                              00

                                                                                                                                        This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
                                                                                         IL-1041-X (R-12/22)                            information is REQUIRED. Failure to provide information could result in a penalty.                                                                      Page 1 of 5



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                                                                          *64112222W*

Step 3:  Figure your base income or loss
                                                                      A                                       B
                                                               As most recently                            Corrected   
                                                             reported or adjusted                           amount
                                                    Beneficiaries         Fiduciary          Beneficiaries                  Fiduciary 
 12 Enter the amounts from Line 11.                                   12            00                           12                   00
 13  August 1, 1969, valuation limitation 
    amount. Attach Schedule F.             13a                    00  13b           00   13a               00   13b                   00
 14 Payments from certain retirement plans.   14a                 00 14b            00   14a               00 14b                     00
 15  Interest income from U.S. Treasury  
    and other exempt federal obligations.  15a                    00 15b            00 15a                 00   15b                   00
 16  Retirement payments to retired partners.  16a                00  16b           00   16a               00   16b                   00
 17  River Edge Redevelopment
    Zone Dividend subtraction.
    Attach Schedule 1299-B.                17a                    00 17b            00 17a                 00   17b                   00
 18  High Impact Business Dividend 
    subtraction. Attach Schedule 1299-B. 18a                      00 18b            00   18a               00   18b                   00
 19  Contributions to certain job training 
    projects. See instructions.            19a                    00  19b           00   19a               00   19b                   00
 20  Illinois Special Depreciation  
    subtraction. Attach Form IL-4562.      20a                    00 20b            00 20a                 00   20b                   00
 21 Related-Party Expenses 
    subtraction. Attach Schedule 80/20.    21a                    00 21b            00 21a                 00   21b                   00
 22 Distributive share of subtractions. 
    Attach Schedule(s) K-1-P or K-1-T.     22a                    00  22b           00   22a               00 22b                     00
 23 ESBT loss amount.                      23a                     23b              00 23a                              23b           00
 24 Other subtractions. Attach Schedule M. 24a                    00  24b           00   24a               00 24b                     00
 25  Total subtractions. 
    Add Lines 13b through 24b.
    See instructions.                                                 25            00                        25                      00 
26  Base income or loss.  Subtract Line 25 from Line 12.              26            00                        26                      00
                    If you are a nonresident of Illinois, complete Schedule NR; otherwise continue 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 Sch. NR, Line 51.        27            00                        27                      00
 28 Discharge of indebtedness adjustment. Attach U.S. Form 982.  28                 00                        28                      00
 29 Adjusted base income or net loss. Add Lines 27 and 28.            29            00                        29                      00
 30 Illinois net loss deduction. Attach Schedule NLD.                 30            00                            30                  00
    If Line 29 is zero or a negative amount, enter zero.      
 31 Standard exemption.  
    Residents only: See instructions before completing.
    Nonresidents only: Enter the amount from Sch. NR, Line 54.        31            00                        31                      00
 32 Add Lines 30 and 31.                                              32            00                        32                      00
 33 Net income. Subtract Line 32 from Line 29.
    If the amount is negative, enter zero.                            33            00                        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                        34                      00
 35  Recapture of investment credits. Attach Schedule 4255.           35            00                        35                      00
 36  Replacement tax before credits. Add Lines 34 and 35.             36            00                        36                      00
 37 Replacement tax credit for income tax paid to another state
    while an Illinois resident. Attach Schedule CR. See instructions.  37           00                        37                      00
 38 Investment credits. Attach Form IL-477.                           38            00                        38                      00
 39 Total credits. Add Lines 37 and 38.                               39            00                        39                      00
 40 Net replacement tax. Subtract Line 39 from Line 36. 
    If negative, enter zero.                                          40            00                        40                      00

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



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                                                                                  *64112223W*

Step 6:  Figure your net income tax — 
           For trusts and estates                                                                                       A                            B
                                                                                                              As most recently                  Corrected
                                                                                                             reported or adjusted                     amount
                                                                                                                     Fiduciary                    Fiduciary 
  41  Enter the amounts of net income from Line 33.                                                     41                     00  41                             00
  42  Income tax.  See instructions.                                                                    42                     00   42                            00
  43  Recapture of investment credits. Attach Schedule 4255.                                            43                     00   43                            00
 44  Income tax before credits. Add Lines 42 and 43.                                                    44                     00   44                            00
  45  Income tax credit for income tax paid to another state while an
      Illinois resident. Attach Schedule CR.  See instructions.                                         45                     00   45                            00
  46  Income tax credits. Attach Schedule 1299-D.                                                       46                     00   46                            00
  47  Total credits. Add Lines 45 and 46.                                                               47                     00   47                            00
 48   Net income tax. Subtract Line 47 from Line 44.
      If negative, enter zero.                                                                          48                     00     48                          00
Step 7: Figure your refund or balance due
 49   Trusts only: Net replacement tax from Line 40.                                                    49                     00     49                          00
 50   Net income tax from Line 48.                                                                      50                     00     50                          00
  51  Compassionate Use of Medical Cannabis Program Act surcharge. See instructions.                    51                     00     51                          00
 52   Sale of assets by gaming licensee surcharge. See instructions.                                    52                     00     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     53                          00
 54   Total net income and replacement taxes, surcharges, and pass-through
     withholding you owe. Add Lines 49 through 53.                                                      54                     00    54                           00
    55   Payments. See instructions.
     a Credits from previous overpayments.                                                                                        55a                             00
      b Total payments made before the date this amended 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 Form(s) W-2, W-2G, and 1099.                                                         55e                             00
 56   Total payments. Add Lines 55a through 55e.                                                                                       56                         00
 57   Previously paid penalty and interest. See instructions.                                                                         57                          00
  58  Total amount of overpayment (including any carryforward or refund) before the filing of this return 
      for the year being amended. See instructions.                                                                                   58                          00
 59   Add Lines 57 and 58.                                                                                                           59                           00
 60   Net tax paid. Subtract Line 59 from Line 56.                                                                                   60                           00
 61   Overpayment. If Line 60 is greater than Line 54, subtract Line 54 from Line 60.                                                 61                          00
 62   Amount of overpayment from Line 61 to be credited forward. See instructions.                                                     62                         00 
      Check this box and attach a detailed statement if this carryforward is going to a different FEIN.   
 63   Refund. Subtract Line 62 from Line 61. This is the amount to be refunded.                                                       63                          00
  64  Tax due with this amended return. If Line 54 is greater than Line 60, subtract Line 60 from Line 54.                             64                         00
           You will be sent a bill for any additional penalty and interest. 
             If you owe tax on Line 64, complete a payment voucher, Form IL-1041-X-V.  Write your FEIN, tax year ending, and 
           “IL-1041-X-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   (      )
                          Mail this return to: Illinois Department of Revenue, P.O. Box 19016, Springfield, IL 62794-9016

           IL-1041-X (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. Failure to provide information could result in a penalty.                            ScheduleIL-1041-XD Front(R-12/22)(R-12/22)



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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.

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