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Per Illinois Department of Revenue, grantor trust partners are ignored for tax purposes. All assets, liabilities, income, deductions, credits and other tax items are treated as belonging to the grantors and therefore are treated as individuals on Form IL-1065 and all supporting schedules. For that reason, grantor trusts should be identified with the SSN of the grantor individual, if known, otherwise should be treated as a regular (i.e. non-grantor) trust.

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