Who must file Form IL-1065?

You must file Form IL-1065, Partnership Replacement Tax Return, if you are a partnership, as defined in "Definitions to help you complete your Form IL-1065" in the Form IL-1065 instructions, and you have base income or loss as defined under the Illinois Income Tax Act (IITA) allocable to Illinois. If you are a partnership organized for the sole purpose of playing the Illinois State Lottery, you are not required to file a Form IL-1065.

You are required to report and pay pass-through withholding on behalf of your nonresident partners if they have not provided Form IL-1000-E, Certificate of Exemption for Pass-through Withholding, to you. Individuals cannot claim the exemption from pass-through withholding by filing Form IL-1000-E. You may elect to pay pass-through entity tax to provide a credit for your partners for tax years ending on or after December 31, 2021.

See our Partnership web page for more information. 

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