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               Illinois Department of Revenue
                                                                             *34012221W*
                2022 Schedule 1299-A                                                                                               Year ending
               Tax Subtractions and Credits (for partnerships and S corporations)                                                  _____  _____
               For tax years ending on or after December 31, 2022.                                                                  Month       Year
               Attach to your Form IL-1065 or IL-1120-ST.                                                                          IL Attachment No.  9

                                                                                       –  
Enter your name as shown on your return.                                     Enter your federal employer identification number (FEIN).
Read this information before completing this schedule: Refer to Schedule 1299-I, Income Tax Credits Information and Worksheets, 
and Schedule 1299-A Instructions for information on how to complete this schedule. All figures should be rounded to whole dollars. If you 
have more subtractions or credits than lines available, attach a separate schedule in the same format with all the required information.  
Step 1:  Figure your subtractions
    River Edge Redevelopment Zone Dividend Subtraction 
                                        A                                             B                                               C 
                      Corporation’s name                                              Name of zone                                 Dividend amount 
 1 a                                                                                                                            a
      b                                                                                                                       b 
    c                                                                                                                           c
 2 Enter any distributive share of River Edge Redevelopment Zone Dividend Subtraction from partnerships, 
    S corporations, and trusts. Attach Schedule(s) K-1-P or K-1-T.                                                               2 
 3 Add Column C, Lines 1a through 1c, and Line 2, plus the total from all separate schedules.  Enter your total 
    River  Edge Redevelopment  Zone Dividend Subtraction here and on  Form IL-1065, Line 28 or 
    Form IL-1120-ST, Line 25.                                                                                                    3 
    High Impact Business within a Foreign Trade Zone (or sub-zone) Dividend Subtraction
                                        A                                             B                                               C 
                      Corporation’s name                                              Name of zone                                 Dividend amount
 4 a                                                                                                                            a
    b                                                                                                                         b 
    c                                                                                                                           c
 5 Enter any distributive share of High Impact Business Dividend Subtraction  from partnerships, S corporations, 
    and trusts. Attach Schedule(s) K-1-P or K-1-T.                                                                               5 
 6 Add Column C, Lines 4a through 4c, and Line 5, plus the total from all separate schedules. Enter your total 
    High Impact Business Dividend Subtraction  here and on  Form IL-1065, Line 29 or 
    Form IL-1120-ST, Line 27.                                                                                                 6 
    Contribution Subtraction (Form IL-1120-ST filers only)
                      A                                       B                                    C                                  D 
               Name of zone                          Zone organization                    Contribution amount                      Column C  x      2
 7 a                                                                                                                             a 
    b                                                                                                                            b 
    c                                                                                                                            c 
 8  Enter any distributive share of Contribution Subtraction  from S corporations. Attach Schedule(s) K-1-P.                     8 
 9  Add Column D, Lines 7a through 7c, and Line 8, plus the total from all separate schedules. Enter your total 
    Contribution Subtraction here and  on Form IL-1120-ST, Line 29.                                                              9 
    Interest Subtraction - River Edge Redevelopment Zones (Form IL-1120-ST financial organizations only)
          A                     B         C                 D                E            F            G                              H
                        Property by       Year of         Zone of                                                                  Col. E ÷ Col. F 
                        which loan        investment      secured            Basis of     Loan         Total                       (cannot exceed “1”)
          Borrower      is secured        credit          property           property amount           interest                   Multiply result by Col. G
 10 a                                                                                                                            a
    b                                                                                                                         b 
    c                                                                                                                            c
 11 Enter any distributive share of River Edge Redevelopment Zone Interest Subtraction from S corporations. 
    Attach Schedule(s) K-1-P.                                                                                   11 
 12 Add Column H, Lines 10a through 10c, and Line 11, plus the total from all separate schedules. Enter your
    total River Edge Redevelopment Zone  Interest Subtraction here and  on Form IL-1120-ST, Line 26.            12 
                                          This form is authorized as outlined by the Illinois Income Tax Act. Disclosure of this 
        Schedule 1299-A Front (R-12/22)   information is REQUIRED. Failure to provide information could result in a penalty. 

                                                                       *34012222W*

   Interest Subtraction - High Impact Business within a Foreign Trade Zone (or sub-zone)
  (Form IL-1120-ST financial organizations only)
            A                 B          C              D              E                F                 G                             H
                     Property by         Year of    Zone of                                                                             Col. E ÷ Col. F 
                     which loan          investment secured     Basis of                Loan         Total                              (cannot exceed “1”)
        Borrower     is secured          credit     property    property                amount       interest       Multiply result by Col. G

 13 a                                                                                                              a
    b                                                                                                            b 
    c                                                                                                              c
 14 Enter any distributive share of High Impact Business Interest Subtraction from S corporations. 
    Attach Schedule(s) K-1-P.                                                                                   14 
 15 Add Column H, Lines 13a through 13c, and Line 14, plus the total from all separate schedules. Enter your total 
    High Impact Business  Interest Subtraction here and on Form IL-1120-ST, Line 28.                            15 

Step 2:  Worksheet (Complete this step only if you earned this credit during your current tax year.)
  Research and Development - Follow the instructions on this worksheet to calculate your Research and Development credit
   amount to enter in Step 3, Column E.                                                   A                                             B
                                                                                     Base period avg. expenses                             This year’s expenses
 16 Enter the amounts from Schedule 1299-I, Line 6 of the Research and 
    Development Worksheet.                                                           16                         16  
 17 Subtract Line 16, Column A, from Line 16, Column B. If negative, enter zero.                                17 
 18  Multiply Line 17 by 6.5% (.065).  Enter the result here and in Step 3, Column E 
    on the line with Credit Code 5340 in Column A.                                                              18

 Step 3:  Figure your credits
See Schedule 1299-A Instructions and Schedule 1299-I for how to list each credit, complete each column, and where to list each owner’s 
share on Schedule K-1-P, Partner’s or Shareholder’s Share of Income, Deductions, Credits, and Recapture.  
        A     B                     C               D                    E                   F                  G                        H               
     Credit   Credit          Unitary               Certificate        Credit           Distributive      Transferred                    Total 
     Code    Earned           Member                Number             Amount           Share Credit           Credit                   Credits
            YYYY-MM           FEIN                                     Earned           from K-1-P          Amount                      (E+F+G)       

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 29 ______   ________  _____________   ________________   ___________   ___________  ___________   ___________
 30 ______   ________  _____________   ________________   ___________   ___________  ___________   ___________

 NOTE: If you do not provide the necessary information or attempt to claim a credit which does not exist, you may receive
        correspondence from the Department, your credit may be disallowed, and the processing of your return may be delayed.

          Schedule 1299-A Back (R-12/22)                        Printed by the authority of the State of Illinois - web only - one copy.
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