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Schedule UB
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Schedule UB Combined Apportionment for Unitary Business Group - Illinois
What Is Schedule UB?
This is a legal form that was released by the Illinois Department of Revenue - a government authority operating within Illinois. As of today, no separate filing guidelines for the form are provided by the issuing department.
FAQ
Q: What is Schedule UB Combined Apportionment for Unitary Business Group?
A: Schedule UB Combined Apportionment for Unitary Business Group is a form used by businesses in Illinois to report and calculate their combined apportionment percentage.
Q: Who needs to file Schedule UB?
A: Businesses that are part of a unitary business group in Illinois need to file Schedule UB.
Q: What is a unitary business group?
A: A unitary business group is a group of businesses that are related and function as a single economic unit.
Q: What is apportionment?
A: Apportionment is the process of dividing a business's income and expenses among different states, in order to determine the amount of tax owed in each state.
Q: Why is apportionment necessary?
A: Apportionment is necessary because businesses often operate in multiple states and it would be unfair to tax them solely based on their income earned in one state.
Q: How is the combined apportionment percentage calculated?
A: The combined apportionment percentage is calculated by combining the apportionment factors of each member of the unitary business group.
Q: What are the apportionment factors?
A: The apportionment factors include the percentages of a business's sales, property, and payroll that are attributable to Illinois and other states.
Q: What is the purpose of Schedule UB?
A: The purpose of Schedule UB is to determine the combined apportionment percentage, which is used to allocate income and apportion tax liability among the members of the unitary business group.
Q: When is the deadline for filing Schedule UB?
A: The deadline for filing Schedule UB is the same as the deadline for filing the Illinois tax return, which is typically April 15th.
Form Details:
- Released on December 1, 2019;
- The latest edition provided by the Illinois Department of Revenue;
- Easy to use and ready to print;
- Quick to customize;
- Compatible with most PDF-viewing applications;
- Fill out the form in our online filing application.
Download a fillable version of Schedule UB by clicking the link below or browse more documents and templates provided by the Illinois Department of Revenue.
Download Schedule UB Combined Apportionment for Unitary Business Group - Illinois
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