River Edge Redevelopment Zone Dividend Subtraction
You may claim a subtraction for dividends you received from a corporation that conducts substantially all of its business operations in an Illinois river edge redevelopment zone. NOTE: You may deduct only the portion of these dividends that is included in your Illinois base income. Do not include any dividends from high impact businesses operating in a foreign trade zone (or sub-zone). Do not include any amount subtracted on Illinois Schedule J, Foreign Dividend
Form 1299-B