Illinois Department of Revenue
 
 
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2011 Income Tax Letter Rulings

 
 

General Information Letters

Ruling
Date
Subject Synopsis
IT 11-0026-GIL 12/21/2011 Alternative Apportionment General Information Letter: A request to use separate accounting cannot be granted without some evidence of distortion.
IT 11-0025-GIL 12/21/2011 Alternative Apportionment General Information Letter: A request to use separate accounting cannot be granted without some evidence of distortion.
IT 11-0024-GIL 12/20/2011 Subtraction Modifications – Other Rulings General Information Letter: No subtraction is allowed for long-term care insurance payments included in adjusted gross income.
IT 11-0023-GIL 11/29/2011 Compensation General Information Letter: Wages paid to a temporary employee whose services are
performed entirely within Illinois are “paid in this State” under IITA Section 304(a)(2)(B).
IT 11-0022-GIL 10/20/2011 Credits – Property Tax General Information Letter: No credit is allowed for property taxes deferred, rather than paid during the taxable year, under the Senior Citizens Real Estate Tax Deferral Program.
IT 11-0021-GIL 10/25/2011 Net Operating Loss and Net Operating Loss Deduction General Information Letter: There is no exception to the suspension of Illinois net loss deductions in IITA Section 207(d) for taxpayers ceasing to do business during the suspension period.
IT 11-0020-GIL 10/31/2011 Credits – Replacement Tax Investment General Information Letter: Taxpayer provided insufficient information for the Department to provide guidance on qualification as a retailer.
IT 11-0019-GIL 09/30/2011 Exempt Organizations – Other Rulings General Information Letter: Insurance companies are not exempt from Illinois income taxation.
IT 11-0018-GIL 09/30/2011 Net Income (loss) and Net Loss Deduction (IITA § 207) General Information Letter: There is no exception to the provision in IITA Section 207(d), which disallows net loss deductions after 2010 and prior to calendar 2014, for corporations ceasing to exist prior to the end of that period.
IT 11-0017-GIL 08/22/2011 Withholding – Other Rulings General Information Letter: Illinois income tax must be withheld from wages paid in this State from which federal income tax must be withheld.
IT 11-0016-GIL 08/01/2011 Net Operating Loss and Net Operating Loss Deduction General Information Letter: Corporation with a taxable year ending May 31, 2011, taxable year that realizes its net income for that year prior to January 1, 2011, is subject to tax at the pre-2011 rates, but may not deduct a net loss carryforward.
IT 11-0015-GIL 07/28/2011 Credits – Property Tax General Information Letter: Taxpayer whose principal residence is in Illinois is entitled
to the credit for property taxes paid on that residence, despite being a nonresident
because he or she is only present in Illinois pursuant to active duty military assignment.
IT 11-0014-GIL 07/12/2011 Allocation General Information Letter: The decision of the United States Supreme Court in
Lunding requires a state to allow nonresidents to allocate to the state deductions for alimony paid.
IT 11-0013-GIL 07/08/2011 Net Income (loss) and Net Loss Deduction General Information Letter: The law suspending net loss deductions for C corporations contains no exception or special provision for taxpayers that cease operations during the period in which net loss deductions are suspended.
IT 11-0012-GIL 07/07/2011 Subtraction Modifications – Valuation Limitation General Information Letter: A donee’s holding period of property acquired by gift
includes the holding period of the donor prior to time the gift was made.
IT 11-0011-GIL 06/27/2011 Subtraction Modifications – Other Rulings General Information Letter: The prohibition against double deductions in IITA Section
203(g) precludes a taxpayer from claiming a subtraction for repayment of Social
Security payments that were excluded from base income in the year received.
IT 11-0010-GIL 06/20/2011 Alternative Apportionment General Information Letter: Petition for alternative apportionment cannot be granted
based on the information supplied.
IT 11-0009-GIL 05/13/2011 Withholding – Other Rulings General Information Letter: Application of law regarding when compensation is “paid in
this State” to various examples.
IT 11-0008-GIL 03/23/2011 Subtraction Modifications – Pensions General Information Letter: Information provided by the taxpayer does not support the claim that payments from a partnership qualify as retirement payments.
IT 11-0007-GIL 03/22/2011 Credits – Foreign Tax General Information Letter: Taxpayer under audit by Iowa is entitled to an Illinois refund if, as the result of the audit, the taxpayer’s Iowa tax and, therefore, the credit allowable for taxes paid to another state are increased and a timely refund claim is filed.
IT 11-0006-GIL 03/11/2011 Nexus General Information Letter: Nexus issues are not generally suitable for resolution by letter ruling.
IT 11-0005-GIL 03/08/2011 Net Operating Loss and Net Operating Loss Deduction General Information Letter: Individuals take into account in computing their base income the net operating loss properly allowed in computing their federal adjusted gross income, and are not allowed any carryover not allowed on their federal returns.
IT 11-0004-GIL 03/02/2011 Estimated Tax General Information Letter: Taxpayers may elect to apply overpayments against their estimated income tax obligations only on original returns, and only to apply the overpayment against the following year’s obligations.
IT 11-0003-GIL 02/04/2011 Partnership General Information Letter: Discussion of correct computation and apportionment of partnership’s Illinois net income.
IT 11-0002-GIL 01/21/2011 Subtraction Modifications – Enterprise and Foreign
trade Zones
General Information Letter: Dividends do not qualify for the subtraction for the enterprise zone subtraction unless the corporation paying the dividends conducts at least 95% of its business activities in the enterprise zone.
IT 11-0001-GIL 01/03/2011 Subtraction Modifications – Other Rulings General Information Letter: Federal itemized deductions may not be subtracted in computing base income of an individual.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 11-0003-PLR 11/18/2011 Apportionment – Sales Factor Private Letter Ruling: Sales of ownership rights in uranium, to which the purchaser cannot obtain possession, are sales of intangible personal property for purposes of IITA Section 304(a)(3)(C-5).
IT 11-0002-PLR 09/06/2011 Apportionment – Sales Factor Private Letter Ruling: Educational institution providing both classroom and online classes should source tuition for online classes taken by students who are also taking classroom classes to the state in which the classroom is located.
IT 11-0001- PLR 01/31/2011 Alternative Apportionment Private Letter Ruling: Settlement proceeds from antitrust litigation are excluded from the numerator and denominator of the financial organization apportionment formula under 86 Ill. Adm. Code Section 100.3380(c)(4).

 
 
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