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If the unitary business group consists solely of members who are not C Corporations, the group must determine what member has, on a recurring basis, the greatest Illinois tax liability. This member must file Illinois Schedule UB for the unitary group.

If the unitary business group includes C Corporations, the designated agent 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.

Related topic: 1120 Illinois frequently asked questions

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