The new non-resident W/H rules for trusts, Sub-S and partnerships require the W/H of IL income tax by the filing entity. The instructions for the IL1000 form calculate the amount to be withheld based on the final taxable income for the year which is not done till well after the year-end. The complication is that clients often make partial cash distributions before year-end so should they withhold the 3 % tax prior to cutting these checks and then do some sort of true-up after the retun is prepared? It would seem easier to just wait till we have final numbers, calculate the correct amount of withholding and then "bill" the beneficiary, shareholder or partner for the tax or withhold it from their next distribution payment. How do you handle this?