Illinois Department of Revenue
 
 
Legal Information
 
 
 
 
 

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).
 
 
Answer Center
 
 
Quick Links
 
 
 
 
Information For
 
 
 
 
About IDOR