You must file Form IL-1065, Illinois Partnership Tax Return, if you are a partnership, as defined in "Definitions to help you complete your Form IL-1065," and you have base income or loss as defined under the Illinois Income Tax Act (IITA). If you are a partnership organized for the sole purpose of playing the Illinois State Lottery you are not required to file a Form IL-1065.
A partnership may act as an authorized agent to file returns and pay taxes for its partners. These agents must file Form IL-1023-C, Illinois Composite Income and Replacement Tax Return, annually by the 15th day of the 4th month following the close of the tax year.