Section | Name |
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100 | Table of Contents |
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100.2000 | Introduction |
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100.2050 | Net Income (IITA Section 202) |
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100.2055 | Standard Exemption (IITA Section 204) |
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100.2060 | Compassionate Use of Medical Cannabis Pilot Program Act Surcharge (IITA Section 201(o)) |
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100.2100 | Replacement Tax Investment Credit Prior to January 1, 1994 (IITA 201(e)) |
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100.2101 | Replacement Tax Investment Credit (IITA 201(e)) |
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100.2110 | Investment Credit; Enterprise Zone and River Edge Redevelopment Zone (IITA Section 201(f)) |
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100.2120 | Jobs Tax Credit; Enterprise Zone, Foreign Trade Zone or Sub-Zone and River Edge Redevelopment Zone (IITA Section 201(g)) |
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100.2130 | Investment Credit; High Impact Business (IITA 201(h)) |
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100.2140 | Credit Against Income Tax for Replacement Tax (IITA 201(i)) |
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100.2150 | Training Expense Credit (IITA 201(j)) |
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100.2160 | Research and Development Credit (IITA 201(k)) |
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100.2163 | Environmental Remediation Credit (IITA 201(1)) |
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100.2165 | Education Expense Credit (IITA 201(m)) |
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100.2170 | Tax Credits for Coal Research and Coal Utilization Equipment (IITA 206) |
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100.2171 | Angel Investment Credit (IITA 220) |
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100.2175 | Invest in Kids Credit (IITA 224) |
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100.2180 | Credit for Residential Real Property Taxes (IITA 208)
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100.2181
| Credit for Instructional Materials and Supplies (IITA Section 225)
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100.2185 | Film Production Services Credit (IITA 213) |
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100.2190 | Tax Credit for Affordable Housing Donations (IITA Section 214) |
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100.2193 | Student-Assistance Contributions Credit (IITA 218) |
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100.2195 | Dependent Care Assistance Program Tax Credit (IITA 210) |
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100.2196 | Employee Child Care Assistance Program Tax Credit (IITA Section 210.5) |
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100.2197 | Foreign Tax Credit (IITA Section 601 (b)(3)) |
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100.2198 | Economic Development for a Growing Economy Credit (IITA 211) |
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100.2199 | Illinois Earned Income Tax Credit (IITA 212) |
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100.2200 | Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) - Scope |
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100.2210 | Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group (IITA Section 202) Definitions |
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100.2220 | Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) Current Net Operating Losses: Offsets Between Members |
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100.2230 | Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) Carrybacks and Carryforwards |
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100.2240 | Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) Effect of Combined Net Operating Loss in Computing Illinois Base Income |
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100.2250 | Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) Deadline for Filing Claims Based on Net Operating Losses Carried Back From a Combined Apportionment Year |
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100.2300 | Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207) |
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100.2310 | Computation of the Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207) |
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100.2320 | Determination of the Amount of Illinois Net Loss for Losses Occurring On or After December 31, 1986. |
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100.2330 | Illinois Net Loss Carrybacks and Net Loss Carryovers for Losses Occurring On or After December 31, 1986 |
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100.2340 | Illinois Net Losses and Illinois Net Loss Deductions for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Separate Unitary Versus Combined Unitary Returns |
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100.2350 | Illinois Net Losses and Illinois Net Loss Deductions, for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Changes in Membership |
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100.2360 |
Illinois Net Losses and Illinois Net Loss Deductions for Losses of Cooperatives Occurring on or After December 31, 1986 (IITA Section 203(e)(2)(F)) |
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100.2405 | Gross Income, Adjusted Gross Income, Taxable Income and Base Income Defined; Double Deductions Prohibited; Legislative Intention (IITA Section 203(e), (g) and (h)) |
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100.2410 | Net Operating Loss Carryovers for Individuals, and Capital Loss and Other Carryovers for All Taxpayers (IITA Section 203) |
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100.2430 | Addition and Subtraction Modifications for Transactions with 80-20 and Noncombination Rule Companies |
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100.2435 | Addition Modification for Student-Assistance Contribution Credit (IITA Sections 203(a)(2)(D-23), (b)(2)(E-16), (c)(2)(G-15), (d)(2)(D-10)) |
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100.2450 | IIT Refunds (IITA Section 203(a)(2)(H), (b)(2)(F), (c)(2)(J) and (d)(2)(F)) |
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100.2455 | Subtraction Modification: Federally Disallowed Deductions (IITA Sections 203(a)(2)(M), 203(b)(2)(I), 203(c)(2)(L) and 203(d)(2)(J)) |
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100.2465 | Claim of Right Repayments (IITA Section 203(a)(2)(P), (b)(2)(Q), (c)(2)(P) and (d)(2)(M) |
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100.2470 | Subtraction of Amounts Exempt from Taxation by Virtue of Illinois Law, the Illinois or U.S. Constitutions, or by Reason of U.S. Treaties or Statutes (IITA Sections 203(a)(2)(N), 203(b)(2)(J), 203(c)(2)(K) and 203(d)(2)(G)) |
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100.2480 | Enterprise Zone and River Edge Redevelopment Zone Dividend Subtraction (IITA Sections 203(a)(2)(J), 203(b)(2)(K), 203(c)(2)(M) and 203(d)(2)(K)) |
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100.2490 | Foreign Trade Zone/High Impact Business Dividend Subtraction (IITA Sections 203(a)(2)(K), 203(b)(2)(L), 203(c)(2)(O), 203(d)(2)(M)) |
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100.2510 | Subtraction for Contributions to Illinois Qualified Tuition Programs (Section 529 Plans) (IITA Section 203(a)(2)(Y) |
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100.2565 | Subtraction for Recovery of Itemized Deductions (IITA Section 203(a)(2)(l)) |
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100.2580 | Medical Care Savings Accounts (IITA Sections 203(a)(2)(D-5), 203(a)(2)(S) and 203(a)(2)(T)) |
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100.2590 | Taxation of Certain Employees of Railroads, Motor Carriers, Air Carriers and Water Carriers |
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100.2655 | Subtraction Modification for Enterprise Zone and River Edge Redevelopment Zone Interest (IITA Section 203(b)(2)(M)) |
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100.2657 | Subtraction Modification for High Impact Business Interest (IITA Section 203(b)(2)(M-1)) |
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100.2665 |
Subtraction for Payments to an Attorney-in-Fact (IITA 203 Section (b)(2)(R)) |
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100.2668 |
Subtraction for Dividends from Controlled Foreign Corporations (IITA Section 203(b)(2)(Z)) |
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100.2680 | Capital Gain Income of Estates and Trusts Paid to or Permanently Set Aside for Charity (Repealed) |
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100.2770 | Subtraction for Recovery of Itemized Deductions of a Decedent (IITA Section 203(c)(2)(W)) |
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100.2775 | Subtraction for Refunds of Taxes Paid to Other States Which a Credit Was Claimed (IITA Section 203(c)(2)(X)) |
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100.2850 | Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners (IITA Section 203(d)(2)(H)) |
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100.3000 | Terms Used In Article 3 (IITA Section 301) |
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100.3010 | Business and Nonbusiness Income (IITA Section 301) |
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100.3015 | Business Income Election (IITA Section 1501) |
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100.3020 | Resident (IITA Section 301) |
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100.3100 | Compensation (IITA Section 302) |
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100.3110 | State (IITA Section 302) |
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100.3120 | Allocation of Compensation Paid to Nonresidents (IITA Section 302) |
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100.3200 | Taxability in Other State (IITA Section 303) |
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100.3210 | Commercial Domicile (IITA Section 303) |
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100.3220 | Allocation of Certain Items of Nonbusiness Income by Persons Other Than Residents (IITA Section 303) |
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100.3300 | Allocation and Apportionment of Base Income (IITA Section 304) |
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100.3310 | Business Income of Persons Other Than Residents (IITA Section 304) In General |
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100.3320 | Business Income of Persons Other Than Residents (IITA Section 304) Apportionment (Repealed) |
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100.3330 | Business Income of Persons Other Than Residents (IITA Section 304) Allocation |
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100.3340 | Business Income of Persons Other Than Residents (IITA Section 304) |
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100.3350 | Property Factor (IITA Section 304) |
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100.3360 | Payroll Factor (IITA Section 304) |
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100.3370 | Sales Factor (IITA Section 304) |
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100.3371 | Sales Factor for Telecommunications Services |
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100.3373 | Sales Factor for Publishing (36 Ill. Reg. 9247) |
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100.3380 | Special Rules (IITA Section 304) |
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100.3390 | Petitions for Alternative Allocation or Apportionment (IITA Section 304(f)) |
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100.3400 | Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c)) |
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100.3405 | Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c)) |
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100.3420 | Apportionment of Business Income of Insurance Companies (IITA Section 304(b)) |
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100.3450 | Apportionment of Business Income of Transportation Companies (IITA Section 304(d)) |
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100.3500 | Allocation and Apportionment of Base Income by Nonresident Partners
|
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100.4100
| Taxable Years (IITA Section 401)
|
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100.4500 | Carryovers of Tax Attributes (IITA Section 405) |
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100.5000 | Time for Filing Returns (IITA Section 505) |
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100.5010 | Place for Filing Returns: All Taxpayers (IITA Section 505) |
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100.5020 | Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505) |
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100.5030 | Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (IITA Section 506) |
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100.5040 | Innocent Spouses |
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100.5050 | Frivolous Returns |
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100.5060 | Reportable Transactions |
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100.5070 | List of Investors in Potentially Abusive Tax Shelters and Reportable Transactions |
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100.5080 | Registration of Tax Shelters (IITA Section 1405.5) |
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100.5100 | Composite Returns: Eligibility |
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100.5110 | Composite Returns: Responsibilities of Authorized Agent |
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100.5120 | Composite Returns: Individual Liability |
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100.5130 | Composite Returns: Required Forms and Computation of Income |
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100.5140 | Composite Returns: Estimated Payments |
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100.5150 | Composite Returns: Tax, Penalties and Interest |
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100.5160 | Composite Returns: Credits for Resident Individuals |
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100.5170 | Composite Returns: Definition of a "Lloyd's Plan of Operation" |
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100.5180 | Composite Returns: Overpayments and Underpayments |
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100.5200 | Filing of Combined Returns |
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100.5201 | Definitions and Miscellaneous Provisions Relating to Combined Returns |
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100.5205 | Election to File a Combined Return |
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100.5210 | Procedures for Elective and Mandatory Filing of Combined Returns |
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100.5215 | Filing of Separate Unitary Returns |
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100.5220 | Designated Agent for the Members |
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100.5230 | Combined Estimated Tax Payments |
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100.5240 | Claims for Credit of Overpayments |
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100.5250 | Liability for Combined Tax, Penalty and Interest |
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100.5260 | Combined Amended Returns |
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100.5265 | Common Taxable Year |
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100.5270 | Computation of Combined Net Income and Tax |
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100.5280 | Combined Return Issues Related to Audits |
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100.6000 | Payment on Due Date of Return (IITA Section 601) |
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100.7000 | Requirement of Withholding (IITA Section 701) |
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100.7010 | Compensation Paid in this State (IITA Section 701) |
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100.7020 | Transacting Business Within This State (IITA Section 701) |
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100.7030 | Payments to Residents (IITA Section 701) |
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100.7035 | Nonresident Partners, Subchapter S Corporation Shareholders, and Trust Beneficiaries (IITA Section 709.5) |
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100.7040 | Employer Registration (IITA Section 701) |
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100.7050 | Computation of Amount Withheld (IITA Section 702) |
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100.7060 | Additional Withholding (IITA Section 701) |
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100.7070 | Voluntary Withholding (IITA Section 701) |
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100.7080 | Correction of Underwithholding or Overwithholding (IITA Section 701) |
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100.7090 | Reciprocal Agreement (IITA Section 701) |
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100.7095 | Cross References |
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100.7100 | Withholding Exemption (IITA Section 702) |
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100.7110 | Withholding Exemption Certificate (IITA Section 702) |
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100.7120 | Exempt Withholding Under Reciprocal Agreements (IITA Section 702) |
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100.7200 | Reports For Employee (IITA Section 703) |
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100.7300 | Returns and Payments of Income Tax Withheld from Wages (IITA Sections 704 and 704A) |
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100.7310 | Returns Filed and Payments Made on Annual Basis (IITA Sections 704 and 704A) |
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100.7320 | Time for Filing Returns and Making Payments for Taxes Required to Be Withheld Prior to January 1, 2008 (IITA Section 704) |
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100.7325 | Time for Filing Returns and Making Payments for Taxes Required to Be Withheld On or After January 1, 2008 (IITA Section 704A) |
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100.7330 | Payment of Tax Required to be Shown Due on a Return (IITA Sections 704 and 704A) |
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100.7340 | Correction of Underwithholding or Overwithholding (IITA Section 704) |
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100.7350 | Domestic Service Employment (IITA Sections 704 and 704A) |
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100.7360 | Definitions and Special Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A) |
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100.7370 | Penalty and Interest Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A) |
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100.7380 | Economic Development for a Growing Economy (EDGE) and Small Business Job Creation Credit (IITA Section 704A(g) and (h)) |
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100.7390 | Minimum Wage Tax Credit (IITA Section 704A(i))
|
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100.8000 | Payment of Estimated Tax (IITA Section 803) |
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100.8010 | Failure to Pay Estimated Tax (IITA Sections 804 and 806) |
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100.9000 | General Income Tax Procedures (IITA Section 901) |
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100.9010 | Collection Authority (IITA Section 901) |
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100.9020 | Child Support Collection (IITA Section 901) |
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100.9100 | Notice and Demand (IITA Section 902) |
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100.9200 | Assessment (IITA Section 903) |
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100.9210 | Waiver of Restrictions on Assessment (IITA Section 907) |
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100.9300 | Deficiencies and Overpayments (IITA Section 904) |
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100.9310 | Application of Tax Payments Within Unitary Business Groups (IITA Section 603) |
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100.9320 | Limitations on Notices of Deficiency (IITA Section 905) |
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100.9330 | Further Notices of Deficiency Restricted (IITA Section 906) |
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100.9400 | Credits and Refunds (IITA Section 909) |
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100.9410 | Limitations on Claims for Refund (IITA Section 911) |
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100.9420 | Recovery of Erroneous Refund (IITA Section 912) |
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100.9500 | Access to Books and Records (IITA Section 913) |
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100.9505 | Access to Books and Records -- 60-Day Letters (IITA Section 913) |
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100.9510 | Taxpayer Representation and Practice Requirements |
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100.9520 | Conduct of Investigations and Hearings (IITA Section 914) |
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100.9530 | Books and Records |
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100.9600 | Administrative Review Law (IITA Section 1201) |
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100.9700 | Unitary Business Group Defined (IITA Section 1501) |
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100.9710 | Financial Organizations (IITA Section 1501)
|
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100.9715
| Transportation Companies (IITA Section 304(d))
|
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100.9720 | Nexus |
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100.9730 | Investment Partnerships (IITA Section 1501(a)(11.5)) |
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100.9750 | Corporation, Subchapter S Corporation, Partnership, and Trust Defined (IITA Section 1501) |
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100.9800 | Letter Ruling Procedures |
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100.9900 | Tax Shelter Voluntary Compliance Program |
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100.9910 | State Tax Preparer Oversight Act |
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100.A | Example of Unitary Business Apportionment |
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