Where can I get information about pass-through entity payments (pass-through withholding)?

The process for reporting and paying pass-through withholding on behalf of nonresident partners, shareholders, and beneficiaries has changed for tax years ending on or after December 31, 2014.

For tax years ending on or after December 31, 2014, please see the current year instructions below for the following forms and schedules, as applicable. Prior year forms and instructions for each tax type can be found by clicking the "Prior Years" link on our Business Tax Forms page and selecting the corresponding year.

For tax years ending before December 31, 2014, prior year forms and instructions for each tax type can be found by clicking the "Prior Years" link on our Business Tax Forms page and selecting the corresponding year.

  • Form IL-1023-C Instructions
  • Form IL-1000 Instructions
  • Schedule K-1-P(1), Instructions for Partnerships and S Corporations Completing Schedule K-1-P and Schedule K-1-P(3)
  • Schedule K-1-P(2), Partner's and Shareholder's Instructions
  • Schedule K-1-T(1), Instructions for Trusts and Estates Completing Schedule K-1-T and Schedule K-1-T(3)
  • Schedule K-1-T(2), Beneficiary's Instructions

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.