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| Ruling | Date | Subject | Synopsis |
|---|---|---|---|
| IT 02-0059-GIL | 12/26/2002 | Subtraction Modifications - Other Rulings | General Information Letter: The Illinois Income Tax Act does not require recapture of contributions made to a Bright Start plan and then withdrawn in a subsequent year. |
| IT 02-0058-GIL | 12/24/2002 | Alternative Apportionment | General Information Letter: Petition to use separate accounting may not be granted without evidence of distortion. |
| IT 02-0057-GIL | 12/20/2002 | Public Law 86-272/Nexus | General Information Letter: Nexus determinations cannot generally be made by letter ruling. |
| IT 02-0056-GIL | 12/19/2002 | Interest Income | General Information Letter: General guidance on addition and subtraction modifications related to municipal bond interest. |
| IT 02-0055-GIL | 12/10/2002 | Withholding - Other Rulings | General Information Letter: No Illinois withholding or information reports are required for payments subject to backup withholding under IRC Section 3406. |
| IT 02-0054-GIL | 12/02/2002 | Compensation | General Information Letter: General discussion of withholding issues when employee changes residence to Illinois without informing the employer. |
| IT 02-0053-GIL | 11/22/2002 | Trusts | General Information Letter: Schedule K-1-T is used to report allocation and apportionment information, addition and subtraction modifications, and credit information to beneficiaries. |
| IT 02-0052-GIL | 11/22/2002 | Addition Modifications - Other | General Information Letter: Addition modification for other states' taxes deducted in computing taxable income of a trust claiming foreign tax credit for those taxes should be passed through to the beneficiaries if the deduction was passed through to them. |
| IT 02-0051-GIL | 11/20/2002 | Base Income | General Information Letter: Foreign income excluded from gross income is generally excluded from base income. Credits – Foreign Tax – General Information. No credit is allowed for taxes paid to Canada or to its provinces. |
| IT 02-0050-GIL | 11/20/2002 | Base Income | General Information Letter: Employee benefits excluded from gross income are generally excluded from base income. |
| IT 02-0049-GIL | 11/12/2002 | Base Income | General Information Letter: Explanation of Illinois tax treatment of contributions to Bright Start college savings plans. |
| IT 02-0048-GIL | 11/04/2002 | Public Law 86-272/ Nexus | General Information Letter: Transportation dispatcher does not have nexus with Illinois because of activities of independent contractors who do the actual transportation. |
| IT 02-0047-GIL | 10/29/2002 | Subtraction Modifications - Other Rulings | General Information Letter: Taxpayer is entitled to subtraction of 42.9% of regular depreciation allowed on bonus depreciation assets, even if that subtraction causes taxpayer to be allowed a greater depreciation deduction than would be allowed had no bonus depreciation deduction been taken. |
| IT 02-0046-GIL | 10/25/2002 | Returns - Due Dates | General Information Letter: Federal change is not "final" before the date taxpayer receives notice that IRS has accepted a closing agreement. |
| IT 02-0045-GIL | 10/18/2002 | Refunds | General Information Letter: Nonresident who received no compensation "paid in this State" or other Illinois-sourced income is entitled to a refund of Illinois taxes withheld in error by his employer. |
| IT 02-0044-GIL | 10/17/2002 | Assessment | General Information Letter: A return filed before the due date (including automatic extensions) is deemed filed on the due date for purposes of the statute of limitations on issuance of a notice of deficiency. |
| IT 02-0043-GIL | 10/07/2002 | Collection | General Information Letter: Person who voluntarily filed return and paid tax on behalf of a decedent is neither liable for underpayment of tax nor entitled to a refund of voluntary payments made. |
| IT 02-0042-GIL | 09/27/2002 | Withholding | General Information Letter: Illinois follows federal rules for common pay agents. |
| IT 02-0041-GIL | 09/27/2002 | Public Law 86-272/Nexus | General Information Letter: Drop shipment of goods from Illinois to another state will not create nexus for seller with no other contacts with Illinois. |
| IT 02-0040-GIL | 09/26/2002 | Credits - Foreign Tax | General Information Letter: Alabama net operating loss for individuals has no equivalent in computing base income, and so is not taken into account in computing double-taxed income. |
| IT 02-0039-GIL | 09/26/2002 | Sales Outside the Ordinary Course of Business (Bulk Sales) | General Information Letter: Sale of property in the ordinary course of business does not require bulk sale report. |
| IT 02-0038-GIL | 09/20/2002 | Credits- Education Credit | General Information Letter: Institution that operates a day care and kindergarten, but does not offer grade 1 or higher, is not a school within the meaning of Section 26-1 of the School Code and so tuition for kindergarten at that institution does not qualify for the credit. |
| IT 02-0037-GIL | 09/12/2002 | Refund Claims - Statute of Limitations | General Information Letter: Overpayment shown on a return filed more than 3 years after the due date may not be refunded or applied against the estimated tax liability for the subsequent year. |
| IT 02-0036-GIL | 09/09/2002 | Base Income | General Information Letter: Response to survey on IRC Section 529 plan taxation. |
| IT 02-0035-GIL | 09/06/2002 | Withholding - Exemptions | General Information Letter: Employer need not submit a Form IL-W-4 to IDOR for review unless 15 or more exemptions are claimed and the number of exemptions exceeds the number claimed on the federal Form W-4. |
| IT 02-0034-GIL | 08/29/2002 | Subtraction Modifications - Qualified Pension Plans | General Information Letter: Pension payments taxable under IRC Section 403(b) are not subject to Illinois income tax. |
| IT 02-0033-GIL | 08/28/2002 | Sales Outside the Ordinary Course of Business (Bulk Sales) | General Information Letter: Information provided by taxpayer is insufficient to support a determination that no bulk sale report is required. |
| IT 02-0032-GIL | 08/27/2002 | Base Income | General Information Letter: Tax treatment of employee benefit plans contributions and fringe benefits generally follows federal income tax law. |
| IT 02-0031-GIL | 08/27/2002 | Base Income | General Information Letter: Whether or not award is exempt from Illinois income taxation is determined by federal income tax law. |
| IT 02-0030-GIL | 08/20/2002 | Estimated Tax | General Information Letter: Overpayment shown on a return filed more than 3 years after the extended due date may not be credited against estimated tax liability of the subsequent year. |
| IT 02-0029-GIL | 08/16/2002 | Sales Outside the Ordinary Course of Business (Bulk Sales) | General Information Letter: Information provided by taxpayer is insufficient to support a determination that no bulk sale report is required. |
| IT 02-0028-GIL | 07/25/2002 | Refunds - Other Rulings | General Information Letter: Individual from whom Illinois taxes were withheld in error must file an Illinois income tax return to obtain a refund from Illinois. |
| IT 02-0027-GIL | 07/19/2002 | Subtraction Modifications - Pensions | General Information Letter: Disability pay excluded from federal adjusted gross income and military retirement pay are not taxed by Illinois. |
| IT 02-0026-GIL | 07/18/2002 | Subtraction Modifications - Pensions | General Information Letter: Military retirement pay is not taxed by Illinois. |
| IT 02-0025-GIL | 07/16/2002 | Credit - Enterprise Zone Investment, High Impact Business Investment and Training Expense | General Information Letter: General discussion of qualifications for credits. |
| IT 02-0024-GIL | 07/12/2002 | Public Law 86-272/Nexus | General Information Letter: Nexus determinations are generally not appropriate for letter rulings. |
| IT 02-0023-GIL | 07/11/2002 | Allocation | General Information Letter: Nonbusiness gambling winnings other than Illinois Lottery prizes are not allocable to Illinois by nonresidents. |
| IT 02-0022-GIL | 07/09/2002 | Credits - Foreign Tax | General Information Letter: Individual claiming credit for taxes paid to another state by a partnership on behalf of its partners must attach to his or her return a statement from the partnership supporting that claim. |
| IT 02-0021-GIL | 06/19/2002 | Base Income | General Information Letter: Condominium homeowners' association is subject to Illinois income tax if it has federal taxable income. |
| IT 02-0020-GIL | 05/29/2002 | Returns - Other | General Information Letter: General guidance on claiming innocent spouse relief. |
| IT 02-0019-GIL | 05/23/2002 | Check Off Funds | General Information Letter: A charity may receive donations from individuals checking a box on the individual income tax return only as expressly provided by statute. |
| IT 02-0018-GIL | 05/21/2002 | Net Operating Loss and Net Operating Loss Deduction | General Information Letter: The expansion of the net operating loss carryback period from two years to five years in the Job Creation and Worker Protection Act of 2002 applies to individuals but not to other Illinois taxpayers. |
| IT 02-0017-GIL | 05/21/2002 | Credits - Foreign Tax | General Information Letter: The 60% of net capital gains which is excluded from Wisconsin income tax may not be counted as base income taxed by both Illinois and Wisconsin. |
| IT 02-0016-GIL | 05/20/2002 | Base Income | General Information Letter: No subtraction modification is allowed for excess charitable contribution deductions which, for federal income tax purposes, are carried over as net operating losses and so must be added back in computing base income. |
| IT 02-0015-GIL | 05/08/2002 | Base Income | General Information Letter: Gain excluded from federal taxable income under IRC Section 1031 is excluded from Illinois base income. |
| IT 02-0014-GIL | 04/25/2002 | Statute of Limitations | General Information Letter: No refund of estimated tax payments may be made unless original return is filed within 3 years of the original due date, even if refund claim is based upon a net loss carryback and is filed within 3 years of the due date of the return for the loss year. |
| IT 02-0013-GIL | 04/17/2002 | Apportionment - Payroll Factor | General Information Letter: Compensation paid for past service performed in Illinois is "paid in this State." However, no withholding is required. |
| IT 02-0012-GIL | 04/12/2002 | Sales Outside the Ordinary Course of Business | General Information Letter: Transfer of all assets of a corporation to its shareholders in liquidation is subject to bulk sale reporting requirements. |
| IT 02-0011-GIL | 04/12/2002 | Subtraction Modifications - Other Rulings | General Information Letter: Contributions made to the Bright Start college savings pool in taxable years beginning on or after January 1, 2002, are subtracted from base income of individuals. |
| IT 02-0010-GIL | 04/10/2002 | Public Law 86-272/Nexus | General Information Letter: Transportation company operating in Illinois has nexus. |
| IT 02-0009-GIL | 03/13/2002 | Base Income | General Information Letter: No subtraction modification is allowed for a charitable contribution carryover that is no allowed in computing taxable income of a corporation. |
| IT 02-0008-GIL | 02/28/2002 | Withholding - Other Rulings | General Information Letter: No withholding of Illinois income tax is required unless federal income tax must be withheld from the payment. |
| IT 02-0007-GIL | 02/27/2002 | Allocation | General Information Letter: 4 U.S.C. Section 114 prohibits Illinois from taxing retirement benefits of nonresidents. |
| IT 02-0006-GIL | 02/25/2002 | Withholding - Other Rulings | General Information Letter: General summary of withholding law. |
| IT 02-0005-GIL | 02/22/2002 | Withholding - Other Rulings | General Information Letter: Under 86 Ill. Admin. Code Section 100.7010(g)(1), no withholding is required from deferred compensation paid to a nonresident, even if the compensation is allocable to Illinois. |
| IT 02-0004-GIL | 02/07/2002 | Base Income | General Information Letter: With the exception of the subtraction allowed for College Savings Pool contributions in IITA Section 203(a)(2)(Y), Illinois treatment of IRC Section 529 plans follows the federal tax treatment. |
| IT 02-0003-GIL | 01/29/2002 | Subtraction Modifications - Other Rulings | General Information Letter: Amounts contributed to Bright Start College Savings Pool accounts are deductible under IITA Section 203(a)(2)(Y), including amounts "rolled over" from other IRC Section 529 plans. |
| IT 02-0002-GIL | 01/11/2002 | Subtraction Modifications - Other Rulings | General Information Letter: Only certain Illinois bonds are exempt from Illinois income taxation. January 11, 2002 |
| IT 02-0001-GIL | 01/09/2002 |
Withholding - Other Rulings | General Information Letter: Employee whose employer fails to withhold Illinois income tax is liable for the tax, and the employer will be liable for interest and penalties even if the employee pays the tax. |
| Ruling | Date | Subject | Synopsis |
|---|---|---|---|
| 12/31/2002 | Apportionment - Financial Organizations | Private Letter Ruling: Rulings on various issues arising in the application of the financial organization apportionment formula. | |
| 12/18/2002 | Limited Liability Companies | Private Letter Ruling: A single-member limited liability company that has elected for federal income tax purposes to be disregarded as an entity separate from its member is similarly disregarded for all Illinois income tax purposes. | |
| 09/17/2002 | Subtraction Modifications - Enterprise and Foreign Trade Zones | Private Letter Ruling: Dividends received from the two corporations described in the request may be subtracted under IITA Section 203(b)(2)(L) because the corporations have been designated as High Impact Businesses and conduct activities in enterprise zones. | |
| 08/22/2002 | Credits - Foreign Tax | Private Letter Ruling: Schedules provided by partnership to partners showing income taxed by other states and tax paid on behalf of partners are sufficient to support claim for foreign tax credit. | |
| 08/16/2002 | Business Income | Private Letter Ruling: Gain on sale of business assets is business income when proceeds are used to pay off creditors and to support business of foreign affiliates. | |
| 04/01/2002 | Alternative Apportionment | Private Letter Ruling: Petition of insurance company to use alternative apportionment method granted. |