How can a partnership, S corporation, or trust pay Illinois Income and Replacement Tax for nonresident partners, shareholders, or beneficiaries?

If  your nonresident partners, shareholders, or beneficiaries have not provided Form IL-1000-E, Certificate of Exemption for Pass-through Withholding, to you, you

  • are required to report and pay pass-through withholding, or
  • you may elect to pay pass-through entity (PTE) tax and report PTE tax credit to all partners, shareholders, and beneficiaries.

See our Pass-through Entity Information (Publication 129) web page for more information. 

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