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2007 Income Tax Letter Rulings


General Information Letters

Ruling Date Subject Synopsis
IT 07-0041-GIL 12/31/2007 Residency/Nonresidency General Information Letter: Rulings on residency are not appropriate for general information letters.
IT 07-0040-GIL 12/27/2007 Apportionment – Sales Factor General Information Letter: The income producing activity of a chain of concerts is generally carried out where the concerts are performed.
IT 07-0039-GIL 12/19/2007 S Corporations General Information Letter: An electing small business trust is, as a shareholder in a Subchapter S corporation, taxable on its share of the business income apportioned to Illinois by the corporation.
IT 07-0038-GIL 12/18/2007 Bingo and Charitable Games General Information Letter: Explanation of “bingo equipment” as defined in recent legislation.
IT 07-0037-GIL 12/07/2007 Information Reports General Information Letter: Illinois does not currently require filing of copies of Forms W-2 with the Department.
IT 07-0036-GIL 11/09/2007 Public Law 86-272/Nexus General Information Letter: Nexus issues are not generally appropriate matters for rulings.
IT 07-0035-GIL 11/08/2007 Assessment General Information Letter: Claiming a subtraction on the wrong line of a return is a mathematical error that must be denied unless the taxpayer can demonstrate the correct nature and amount of the subtraction.
IT 07-0034-GIL 10/25/2007 Partnerships General Information Letter: A small partnership exempt from the partnership procedures created by the Tax Equity and Fiscal Responsibility Act is a partnership for Illinois replacement tax purposes.
IT 07-0033-GIL 09/19/2007 Public Law 86-272/Nexus General Information Letter: Activities described are not protected activities under Public Law 86-272.
IT 07-0032-GIL 09/18/2007 Credits – Foreign Tax General Information Letter: Computation of income double-taxed by California and Illinois explained.
IT 07-0031-GIL 09/17/2007 Collections General Information Letter: A fee owed to a collection agency may be added to the amount of tax due and collected in the same manner as the tax, under 20 ILCS 2505/2505-400.
IT 07-0030-GIL 09/14/2007 Credits – Foreign Tax General Information Letter: Income shown on a return filed with a state that imposed no income tax liability on the taxpayer is not includable in double-taxed income.
IT 07-0029-GIL 08/08/2007 Apportionment – Payroll Factor General Information Letter: In the special rule for compensation of professional athletes, the term “team” refers to the employer.
IT 07-0028-GIL 08/06/2007 Public Law 86-272/Nexus General Information Letter: Activities described appear to be protected activities under Public Law 86-272.
IT 07-0027-GIL 07/30/2007 Residency/nonresidency General Information Letter: Residency of a trust is determined at the time it becomes irrevocable.
IT 07-0026-GIL 07/26/2007 Residency/nonresidency General Information Letter: The residence of a trust is not affected by changes in residence or location of its trustees or beneficiaries.
IT 07-0025-GIL 07/13/2007 Penalties – Failure To Pay General Information Letter: Payment of income tax is due no later than the unextended due date of the return, and any payment made later is subject to penalty.
IT 07-0024-GIL 06/19/2007 Credits – Foreign Tax General Information Letter: Explanation of computation of "double taxed income" for Wisconsin.
IT 07-0023-GIL 05/24/2007 Deficiencies General Information Letter: A notice of deficiency must be sent to the taxpayer's last known address.
IT 07-0022-GIL 05/24/2007 Withholding – Other Rulings General Information Letter: Withholding from compensation of a nonresident is required only if the compensation is "paid in this State" under IITA Section 304(a)(2)(B).
IT 07-0021-GIL 05/17/2007 Miscellaneous General Information Letter: Response to COMMISSION survey on adoption by Illinois of model regulations and statutes.
IT 07-0020-GIL 05/03/2007 Estimated Tax General Information Letter: No estimated tax payments need be made for a short taxable year, including the short taxable year caused by death of the taxpayer, until regulations are adopted to provide guidance.
IT 07-0019-GIL 04/30/2007 Bingo, Pull Tabs and Charitable Games General Information Letter: Raffles of real property to benefit the individual owner are not lawful.
IT 07-0018-GIL 04/17/2007 Credits – Foreign Tax General Information Letter: Computation of income double-taxed by Illinois and STATE explained.
IT 07-0017-GIL 04/13/2007 Base Income General Information Letter: Illinois tax treatment of IRC Section 338(h)(10) transactions follows the federal treatment.
IT 07-0016-GIL 04/09/2007 Refunds General Information Letter: Overpayments resulting from failure to subtract premium amortization on municipal bonds may be recovered by filing timely refund claims.
IT 07-0015-GIL 04/05/2007 Credits – Foreign Tax General Information Letter: Computation of income double-taxed by Illinois and California explained.
IT 07-0014-GIL 04/03/2007 Base Income General Information Letter: Response to questionnaire on Illinois tax treatment of sales and exchanges given special federal income tax treatment.
IT 07-0013-GIL 04/02/2007 Withholding General Information Letter: Withholding of Illinois income tax is required when federal income tax is withheld from compensation paid in this State.
IT 07-0012-GIL 03/21/2007 Partnerships General Information Letter: Nonresident partner must allocate to Illinois its partnership share of business income apportioned to Illinois by the partnership.
IT 07-0011-GIL 03/21/2007 Partnerships General Information Letter: Nonresident partner must allocate to Illinois its partnership share of business income apportioned to Illinois by the partnership.
IT 07-0010-GIL 03/21/2007 Credits – Research and Development General Information Letter: Response to survey on Illinois income tax treatment of research and development expenditures.
IT 07-0009-GIL 03/20/2007 Charitable Games General Information Letter: No license is required for individual providing volunteer services in connection with event.
IT 07-0008-GIL 03/20/2007 Credits – Education Expense General Information Letter: The education expense credit is not allowed for expenses incurred with a school outside the State of Illinois.
IT 07-0007-GIL 03/13/2007 Base Income General Information Letter: Individuals are not allowed federal itemized deductions, including gambling losses.
IT 07-0006-GIL 02/28/2007 Charitable Games General Information Letter: Proper licensing is required under the Charitable Games Act to conduct a "Texas Hold’em Tournament" described in the request.
IT 07-0005-GIL 02/22/2007 Protest General Information Letter: After a tax has been assessed, the taxpayer must pay the tax, file a refund claim and protest the denial of the claim in order to receive an administrative hearing.
IT 07-0004-GIL 02/09/2007 Subtraction Modifications – Other Rulings General Information Letter: Response to questionnaire on exempt interest.
IT 07-0003-GIL 02/09/2007 Subtraction Modifications – Other Rulings General Information Letter: No subtraction is allowed for expenses disallowed under IRC Section 54G(e)(3).
IT 07-0002-GIL 02/02/2007 Public Law 86-272/Nexus General Information Letter: Activities described appear to be protected activities under Public Law 86-272.
IT 07-0001-GIL 01/22/2007 Credits – Foreign Tax General Information Letter: Explanation of computation of
"double taxed income" for Indiana.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 07-0002-PLR 09/06/2007 Credits – Film Credit Private Letter Ruling: Transferee of film credit is allowed the credit in the tax year in which the credit certificate was originally issued, regardless of the year of transfer.
IT 07-0001-PLR 03/23/2007 Apportionment – Sales Factor Private Letter Ruling: Gain on sale of unitary subsidiary is business income, but receipts are excluded from the sales factor numerator and denominator under 86 Ill. Adm. Code Section 100.3380(c)(2).