Visit the website for Federation of Tax Administrators (www.taxadmin.org) and use the Links button to go to the Illinois Department of Revenue website. Locate a copy of the Corporate Income and Replacement Tax Return (Form IL-1120), scrutinize Step 4 and describe how Illinois’s apportionment percentage is computed. Return to the FTA website and link to the Ohio Department of Taxation website. Locate a copy of the Ohio Corporation Franchise Tax Report (Form FT-1120), scrutinize Schedule D, and describe how Ohio’s apportionment percentage is computed.