Where can I get written answers for my specific tax issues?

If you have a question and you do not agree with the answer you are given, you may write to the Department's Office of Legal Services for an answer. The Department provides two types of letters for written inquiries.

General Information Letter (GIL) - The GIL is issued to any person of interest and discusses general tax principles or applications. GILs do not require any specific format or initial amount of information. However, the Department may request additional information in order to provide the most accurate answers. GILs are not legally binding on the Department and may not be relied upon by the taxpayer in taking a position. For more information, see 2 Illinois Administrative Code  1200.120.

Private Letter Rulings (PLR) - A request for a PLR must be made by the taxpayer (or taxpayer's representative, with proper power of attorney) regarding one specific issue within a single tax type. PLRs will not be provided if the issue is a concern related to a tax year that is under audit with the Department or is pending in litigation in a case involving the taxpayer or a related taxpayer in which the Department is named as a plaintiff or defendant. PLRs are legally binding on the Department, unless there is a change in the law, case law, rules or material facts, and are valid for 10 years after which time the PLR will be revoked. Taxpayers entitled to rely on the PLR must apply for a new letter ruling prior to the revocation date. A request for a PLR must include certain information and be presented in a particular format. See 2 Illinois Administrative Code   1200.110 for the details of requesting a PLR.

Requests for GILs and PLRs should be sent to:


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