On the Illinois Nonresident return, enter the same amount of the domestic production activities deduction that was claimed on the Federal return that is related to income sourced to Illinois.
- If the income was from only Illinois sources, enter the full amount.
- If the income on which the deduction is calculated is form sources inside and outside of Illinois, complete the worksheet in the Illinois Instructions. Enter the amount from line 3 of the worksheet.
- If the income is from a pass through entity, allocate it based on your percentage of business ownership.
- If the federal domestic production activities is from more than one source, divide the deduction among the sources to arrive at the correct amount.
**For tax years 2018 and forward a manual adjustment is no longer required on the IL return. The Internal Revenue Code has been updated to include the Domestic Production Activities Deduction in your Federal Taxable income and is no longer reported on the IL return. For more information please see the IL Department of Revenue site.