IDOR is accepting reports through the online filing system for tax incentives provided during calendar year 2014, only. If you wish to file a report for a year preceding 2014, or amend a report filed for an earlier year, you must contact IDOR using the email form at the bottom of this page.
The following summarizes reporting requirements for calendar year 2014 due in 2015, including who is required to file a report, and the types of reports required.
Building Materials Exemption Certificate (BMEC) report - If you obtained a sales tax exemption certificate issued by the Illinois Department of Revenue for the period on or after July 1, 2013, and that certificate was valid during calendar year 2014, you are required to file a report with the Illinois Department of Revenue (IDOR). You are required to report the dollar amount of exempt building materials that you purchased during calendar year 2014. Do not report the dollar amount of exempt purchases made in years preceding 2014, or purchases made in calendar year 2015. If you wish to file a report for a prior year, you must contact IDOR using the email form at the bottom of this page.
Administrator report - Enterprise Zone and River Edge Redevelopment Zone Administrators should not file reports. Public Act 98-0109 eliminated the administrator reporting requirement.
Business report - Businesses that received incentives in calendar year 2014 because they were located within either an Enterprise Zone or River Edge Redevelopment Zone, or because they were a High Impact Business, must file a business report with IDOR. Each business that received incentives in calendar year 2014 must provide the information IDOR requests. IDOR will determine the value of incentives for the business based on the information reported. Do not provide information on incentives received in years preceding calendar year 2014, or incentives received in calendar year 2015. If you wish to file a report for a prior year, you must contact IDOR using the email form at the bottom of this page.
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