||Civilian income paid for a position that requires membership in the Illinois National Guard does not qualify for tax-exemption status for Illinois income tax purposes. (This is a GIL.)
||A nonresident partner whose liability for income and replacement tax is fully satisfied by amounts withheld on its behalf under IITA Section 502(a)(1). (This is a GIL.)
||Gain from sale of stock is not allocated to Illinois where taxpayer is a nonresident and gain is nonbusiness income. (This is a GIL)
||Income Tax Return Preparer must include PTIN on returns filed under the IITA as required by Department rules.
||Subtraction modification for retirement payments to retired partners applies only to payments described in IRC Section 1402(a)(10).
||Compensation paid to members of the National Guard qualifies for the subtraction modification under IITA Section 203(a)(2)(E)
||Non-resident partner includes in Illinois net income his or her distributive share of the business income of the partnership apportioned to Illinois.
||Credit for Property Taxes
||For purposes of computing the credit under IITA Section 208, property taxes paid during taxable year must be reduced by amount of property tax refunded during taxable year.