According to the Nonresident instructions, only use the Other Adjustments line "if the Internal Revenue Service instructs you to include an amount on your federal Schedule 1, Line 24 that is not listed as a separate line item on the federal Schedule 1, Lines 11 through 23. Include only the amount of unlisted items, not the Line 25 total.
- If the federal adjustment is for an item of income (reported on Federal Form 1040, Lines 7-21, you may include a deduction to the extent that the income is included on your Illinois return.
- If the federal adjustment is an expenditure related to income, you may include a deduction to the extent that the related income is taxed in Illinois.
- If the federal adjustment is an expenditure unrelated to income, you may include the amount that you included on your Federal return.
This is not a common line item. You must complete the Allocation Worksheet if you file a joint federal return, but choose to file “married filing separately” on your Illinois returns.
For further information, please refer to the IL Nonresident Instructions.