Illinois Department of Revenue
 
 
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2008 Income Tax Letter Rulings

 
 

General Information Letters

Ruling
Date
Subject Synopsis
IT 08-0044-GIL 12/31/2008 Public Law 86-272/Nexus General Information Letter: Business use of tangible personal property in Illinois is generally sufficient to create nexus.
IT 08-0043-GIL 12/31/2008 Composite Returns General Information Letter: The IITA authorizes composite returns to be filed only for the immediate, individual owners of a Subchapter S corporation or partnership.
IT 08-0042-GIL 12/29/2008 Composite Returns General Information Letter: The IITA authorizes composite returns to be filed only for the immediate, individual owners of a Subchapter S corporation or partnership.
IT 08-0041-GIL 12/29/2008 Apportionment – Sales Factor General Information Letter: Under sales factor statute in effect for taxable years ending on or after December 31, 2008, income from rental of advertising space on sides of buses in Illinois will be sourced to Illinois.
IT 08-0040-GIL 12/29/2008 Apportionment – Transportation Services General Information Letter: The new apportionment formula, as amended by Public Act 95-0707, applies to taxable years ending on or after December 31, 2008.
IT 08-0039-GIL 12/15/2008 Base Income General Information Letter: Per diem travel allowances are included in base income to the extent included in federal adjusted gross income.
IT 08-0038-GIL 12/15/2008 Estimated Tax General Information Letter: No estimated tax payments are due for short taxable years.
IT 08-0037-GIL 12/09/2008 Alternative Apportionment General Information Letter: Grant of alternative apportionment petition in IT 05-0002- PLR and IT 05-0007-PLR is revoked due to change in law for tax years ending on or after December 31, 2008.
IT 08-0036-GIL 10/31/2008 Public Law 86-272/Nexus General Information Letter: Nexus issues are not a proper subject for letter ruling.
IT 08-0035-GIL 10/16/2008 Credits – Replacement Tax Investment General Information Letter: “Retail lending” is not “retailing” for purposes of the replacement tax investment credit.
IT 08-0034-GIL 10/15/2008 Apportionment – Sales Factor General Information Letter: Services performed on or with respect to tangible personal property located in Illinois are, as a general rule, received in Illinois.
IT 08-0033-GIL 10/14/2008 Public Law 86-272/Nexus General Information Letter: Nexus issues are not a proper subject for letter ruling.
IT 08-0032-GIL 10/09/2008 Business Income General Information Letter: Election to treat all income as business income will apply to gains on sale of division.
IT 08-0031-GIL 10/08/2008 Public Law 86-272/Nexus General Information Letter: Nexus issues are not a proper subject for letter ruling.
IT 08-0030-GIL 10/07/2008 Public Law 86-272/Nexus General Information Letter: Nexus issues are not a proper subject for letter ruling.
IT 08-0029-GIL 10/02/2008 Bingo, Pull Tabs and Charitable Games General Information Letter: Casino games played solely for amusement and without charge or prizes are not “charitable gaming events.”
IT 08-0028-GIL 09/19/2008 Apportionment – Sales Factor General Information Letter: In the provision in IITA Section 304(a)(3)(C-5)(iii)(a) regarding a dealer in an item of tangible personal property , the phrase “within the meaning of Section 475” clarifies the meaning of “dealer.”
IT 08-0027-GIL 09/17/2008 Credits – Foreign Tax General Information Letter: Correct computation of income double taxed by Illinois and Minnesota explained.
IT 08-0026-GIL 08/01/2008 Residency/nonresidency General Information Letter: Illinois residents working abroad remain taxable on income from all geographic sources.
IT 08-0025-GIL 08/01/2008 Apportionment – Sales Factor General Information Letter: Sourcing of membership fees under new sales factor statutes discussed.
IT 08-0024-GIL
07/22/2008
Base Income General Information Letter: Tax treatment of rental of condominium in determining federal adjusted gross income of the owner is generally followed in determining base income for Illinois income tax purposes.
IT 08-0023-GIL
07/21/2008
Apportionment – Sales Factor General Information Letter: Throwback rule applied to various situations.
IT 08-0022-GIL
07/16/2008
Apportionment – Sales Factor General Information Letter: Application of sales factor statute effective in 2008 to service provider explained.
IT 08-0021-GIL
07/08/2008
Deficiencies General Information Letter: Reduction in tax liability payable to another state, resulting in a decrease in the credit allowed for taxes paid to other states, does not open a new limitations period in the manner of a federal change.
IT 08-0020-GIL
07/03/2008
Public Law 86-272/Nexus General Information Letter: Activities described in the request are not protected activities under Public Law 86-272.
IT 08-0019-GIL
06/20/2008
Public Law 86-272/nexus General Information Letter: The request contains insufficient information for offering guidance on the application of Public Law 86-272.
IT 08-0018-GIL
04/29/2008
Credits – Foreign Tax General Information Letter: Taxpayers may not claim a credit for taxes imposed by Kentucky directly on a partnership, Subchapter S corporation or other entity that is treated as a pass-through entity for Illinois income tax purposes.
IT 08-0017-GIL
04/29/2008
Extensions General Information Letter: Taxpayers who receive an extension of time to file federal income tax returns are automatically allowed the same extension of time to file their corresponding Illinois income tax returns.
IT 08-0016-GIL
04/29/2008
Extensions General Information Letter: Taxpayers who receive an extension of time to file federal income tax returns are automatically allowed the same extension of time to file their corresponding Illinois income tax returns.
IT 08-0015-GIL
04/24/2008
Bingo and Charitable Games General Information Letter: Home rule municipalities are not exempt from bingo licensing requirements.
IT 08-0014-GIL
04/21/2008
Withholding – Employee Benefits General Information Letter: Payments of employee benefits that are not subject to federal income tax withholding are also not subject to Illinois income tax withholding.
IT 08-0013-GIL
04/14/2008
Withholding – Exemptions General Information Letter: Individual owners of pass-through entities are not eligible to provide the pass-through entities with certificates exempting themselves from withholding.
IT 08-0012-GIL
03/24/2008
Voluntary Disclosure General Information Letter. Voluntary disclosure of a liability by a qualifying taxpayer is grounds for a shortened statute of limitations for assessment of tax under UPIA Section 3-10(c).
IT 08-0011-GIL
03/21/2008
Compensation General Information Letter: Under the reciprocal agreement between Illinois and Iowa, a resident of Iowa is not subject to tax on employee compensation earned in Illinois, including taxable fringe benefits and reimbursements of employee expenses treated as wages for federal income tax purposes.
IT 08-0010-GIL
03/21/2008
Credits – Education Expense General Information Letter: The education expense credit is not allowed for expenses incurred at a school located in Iowa.
IT 08-0009-GIL
03/18/2008
Alternative Apportionment General Information Letter: A petition for permission to use an alternative apportionment method cannot be granted based on an assertion of distortion that is not supported by any evidence.
IT 08-0008-GIL
03/12/2008
Interest Income General Information Letter: Explanation of Illinois income tax treatment of federally tax exempt bond interest.
IT 08-0007-GIL
03/03/2008
Composite Returns General Information Letter: Nonresident individuals are not required to seek prior permission from the Department to join in a composite return unless they have Illinois sourced income that will not be reported on a composite return and that will require them to file their own Illinois returns.
IT 08-0006-GIL
02/19/2008
Combined Unitary Return General Information Letter: Partnerships may not join in the filing of a combined return.
IT 08-0005-GIL
01/29/2008
Alternative Apportionment General Information Letter: Petition for alternative apportionment was not granted because petitioner appeared to have misunderstood the statutory method for apportioning income flowed through from a partnership.
IT 08-0004-GIL
01/23/2008
Residency/nonresidency General Information Letter: A trust that became irrevocable while the grantor was an Illinois resident is itself an Illinois resident subject to tax on its income regardless of geographic source.
IT 08-0003-GIL
01/15/2008
Addition Modifications – Interest General Information Letter: Exempt interest of a minor child reported by the parent on federal Form 8814 must be added to the adjusted gross income of the parent.
IT 08-0002-GIL
01/09/2008
Apportionment – Other Rulings General Information Letter: Explanation of basic apportionment factor for mining companies.
IT 08-0001-GIL
01/07/2008
Bingo, Pull Tabs and Charitable Games General Information Letter: Definition of “bingo equipment” under current law.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 08-0002-PLR
07/10/2008
Commercial Domicile Private Letter Ruling: The commercial domicile of a qualified settlement fund is at the location of the court creating and administering the fund.
IT 08-0001-PLR
5/19/2008
Alternative Apportionment Private Letter Ruling: Petition is granted to eliminate sales between a partnership and other members of its unitary business group in computing the apportionment factor.

 
 
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