You must file
Form IL-1041, Fiduciary Income and Replacement Tax Return, if you are a fiduciary of a trust or an estate, and the trust or estate:
- has net income or loss as defined under the
Illinois Income Tax Act (IITA) allocable to Illinois, regardless of any deduction for distributions to beneficiaries;
- is a resident of Illinois and files, or is required to file, a federal income tax return regardless of net income or loss; or
- is a nonresident of Illinois but received income from Illinois sources which was not reported as pass-through withholding on Form IL-1120-ST, Form IL-1065, or Form IL-1041 , or not reported as pass-through entity (PTE) tax credit on Form IL-1120-ST or Form IL-1065.
Note: See
Fiduciary (Trusts and Estates) web page for more information.