Section A
Credits which may be carried forward for two years If there is any excess of these credits, you may carry it forward for two years. This will be figured in Step 5. You must use this excess credit in proportion to its share of the total excess two-year credit available for the year in which the credit was earned.
Section B
Credits which may be carried forward for five years If there is any excess of these credits, you may carry it forward for five years. This will be figured in Step 5. You must use this excess credit in proportion to its share of the total excess credit available for the year in which the credit was earned.
Illinois 1299C Carry Forward
