1120-IL: Preparing a combined unitary return

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If the unitary group consists of all C Corporation members, select State consolidated / combined return processing (C Corporation). If the unitary group includes members other than C Corporations, see Unitary returns.

When the unitary 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.

Related topic: 1120 Illinois frequently asked questions

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