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Fixed Assets and UltraTax CS 2023 help is now on Help and Support. We're still moving articles, but you can find most content for the 2023 tax year there. Continue using the Help & How-To Center for tax years 2022 and older.

Resident partners

Per Form IL-1065 instructions, a resident partner is:

• an individual who is present in Illinois for other than a temporary or transitory purpose;
• an individual who is absent from Illinois for a temporary or transitory purpose but who is domiciled in Illinois;
• the estate of a descendent who at his or her death was domiciled in Illinois;
• a trust created by a will of a descendent who at his or her death was domiciled in Illinois; or
• an irrevocable trust if the grantor was domiciled in Illinois at the time the trust became irrevocable. For purposes of this definition, a trust is irrevocable to the extent that the grantor is not treated as the owner of the trust under IRC Sections 671 through 678. For a more detailed explanation of "domicile" and "resident", see the General Instructions for Form IL-1040, Individual Income Tax Return.

Nonresident partners

A nonresident partner means a partner who is not a resident of Illinois, as defined previously. By definition, corporations, partnerships, exempt organizations, S corporations, and foreign governments are considered nonresidents, despite their address.

Form IL-1054, Page 2, line 35 derived inside/outside Illinois

By default, UltraTax/1065-IL includes all passthrough income on Form IL-1065, lines 37 and 45; even when all income is from Illinois. Therefore, Box B will be marked on Step 5 of Form IL-1065. If all income is from Illinois and Box A should be marked, mark the Passthrough income is apportionable checkbox on Screen ILAlloc, located in the Adjustments folder. This removes the amounts from lines 37 and 45.

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