Who pays personal property replacement taxes?

Corporations (Form IL-1120, Corporation Income and Replacement Tax Return, filers), partnerships (Form IL-1065, Partnership Replacement Tax Return, filers), trusts (Form IL-1041, Fiduciary Income and Replacement Tax Return, filers), S corporations (Form IL-1120-ST, Small Business Corporation Replacement Tax Return, filers), and public utilities pay these taxes.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.