| | 1: | | Title: | | | | | Volume/Number: | | | | | Issuing Agency: | | | | | Description: | Illinois Department of Revenue - Illinois Small Business Corporation Replacement Tax Return (includes Schedules B and NB) You must file Form IL-1120-ST if you are a small business corporation, as defined in Internal Revenue Code (IRC), Section 1361(a), that has net income or loss as defined under the Illinois Income Tax Act (IITA); or is qualified to do business in the state of Illinois and is required to file U.S. Form 1120S (regardless of net income or loss). | | | | Date Created: | | | | | Agency ID: | | | | | ISL ID: | 000000005994 Original UID: NA for serial records FIRST WORD: IL | |
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