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When the group consists of all C Corporation members, the designated agent files Form IL-1120, Schedule UB, and Schedule UBNLD, if applicable, for the combined group. The designated agent is a member of the unitary business group that must be an Illinois taxpayer and authorized to file the combined return as the agent for the other members.

The controlling corporation is the corporation that directly or indirectly owns a controlling interest in all the members of the unitary business group. If the controlling corporation is a member of the group and an Illinois taxpayer, it must be the designated agent. If the controlling corporation cannot be the designated agent, the group must select an Illinois taxpayer member to be the designated agent.

The designated agent must remain the same every year, unless the designated agent ceases to be a member of the group or the controlling corporation becomes the designated agent. Designation of the agent is made in Step 1 of Illinois Schedule UB. The designated agent that files the combined return for a tax year must remain the designated agent for that tax year unless a new designated agent is named for the group for a later tax year. At that time, you may leave the old designated agent as the member responsible for the earlier tax years, or you may choose to change the designated agent for the earlier years to the group’s new designated agent or to any other member of the group.

Related topic: 1120 Illinois frequently asked questions

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