Nonresidents of Illinois can determine the income that is taxed by Illinois during the tax year and figure Illinois Income Tax using Schedule NR. Under IITA Section 207, a taxpayer may carry over any Illinois net loss resulting from the allocation of losses under this Section to other taxable years. If a non-resident's only Illinois source income is a suspended loss, there is no need to file an Illinois non-resident tax return. If the taxpayer has positive taxable income in the loss year, there is no NOL to carry back or forward for Illinois purposes because there is no federal NOL. IL passive losses are allowed for IL when allowed for Federal purposes and do not carry forward independently.
if you look at the NLD it's not for individuals that why you can't find it in forms mode.
if the loss was suspended for Federal purposes, then when it's allowed for federal it's allowed for Illinois.
Thus, for a non-passive k-1 loss that was allowed for federal, then if you had positive federal adjusted gross le income, the loss for Illinois purposes is lost.
Ill. Admin. Code 100.2410(b), the regulation governing NOL carryovers for individuals:
"Example 10: For federal income tax purposes, a nonresident individual has positive adjusted gross income for a taxable year. For that year, the individual has $200,000 in base income from sources outside Illinois and a $20,000 loss, all of which is allocable to Illinois. The individual's Illinois net income for the year is therefore less than zero. Because IITA Section 207 does not apply to individuals, and there is no other provision for carryovers of losses or deductions, the individual may not carry that negative amount over to any other taxable year."
If this is actually a suspended passive loss, rather than an NOL, it appears it would be allowed for Illinois purposes in the year when it is allowed for federal purposes. See Ill. Admin. Code 100.2410(a)(5).
https://regulations.justia.com/states/illinois/title-86/part-100/subpart-e/section-100-2410/
