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.
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.