This is a list of all documents accepted for permanent retention under the subject classification 'Government finance and taxes: Government revenues: Taxes: Income taxes'.
Government finance and taxes:
Government revenues:
Taxes:
Income taxes
Alternative Apportionment (2009, Febuary 17) [IT 09-0005-GIL]
General Information Letter: Letter Ruling IT 03-0003-PLR, dated March 4, 2003, and addressed to Ms. Z of your firm is revoked with respect to the ruling on sales by COMPANY1, Inc. to COMPANY2.
Annual Report of Collections and Distributions FY 2006 (covers July 1, 2005-June 30, 2006)
Total Revenue Collected by the Illinois Department of Revenue.
Annual Report of Collections and Distributions FY 2007 (covers July 1, 2006-June 30, 2007)
Total Revenue Collected for 2007 by the Illinois Department of Revenue.
Annual Report of Collections and Distributions FY 2008 (covers July 1, 2007-June 30, 2008)
Total Revenue Collected by the Illinois Department of Revenue.
Apportionment - Payroll Factor (2009, January 14) [IT 09-0001-GIL]
General Information Letter: Wages paid to an employee performing services within and without Illinois are allocable to Illinois if the employees base of operations is in Illinois or, if the employee has no base of operations, if his services are directed or controlled from a place in Illinois.
Base Income (2009, April 6) [IT 09-0009-GIL]
General Information Letter: Acceptance without adjustment by the IRS of items on a taxpayers federal return is not binding on the Department.
Changes to Illinois Income Tax Withholding Law (2007, November) [FY 2008-5]
Changes to Illinois Income tax Withholding Law to All tax professionals and taxpayers whowithhold Illinois Income Tax.
Compliance Alert {periodical start}
This is a series of bulletins alerting tax preparers to changes in procedures or clarifying regulations.
Compliance Alert - [Extraterritorial Income Exclusion (EIE)] (2007, August)
Compliance alert for extraterritorial income. Specifically, taxpayers are not properly taking into account the Extraterritorial Income Exclusion when computing theIllinois sales factor.
Compliance Alert - [Pass-through entities] (2006, December)
This issue address the a significant number of recipients of income from pass-through entities (partnerships and subchapter S corporations) that are not filing Illinois tax returns and paying tax. In addition, some partnerships and subchapter S corporations are not providing the necessary tax information to their partners and shareholders to allow them to meet their Illinois tax obligations.