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Webof Specified Income Tax Payment to state taxes associated only with ordinary trade or business income of the taxpayer. Clarification should be provided with respect to the application of Specified Income Tax Payments in the case of state taxes associated with capital gain income (e.g., section 1231 gains) and other investment income (e.g ... Webthe tax year ending listed on the Illinois Schedule K-1-P or K-1-T you received must fall within your tax year. NOTE: K-1-Ps are required as support for any credit being claimed that was distributed to the claiming entity by a partnership or S corporation. All income tax credits are distributable by partnerships and S corporations except: income tax on gift
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