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Tax Location Verification

When and why are these letters and lists sent?

We generate and mail on a monthly basis IDOR-50-L-1M, Tax Location Verification, to notify you of new business openings, changes to existing registration of businesses, and discontinuation of businesses within your taxing jurisdiction. If there has been no activity to accounts within your taxing jurisdiction, we will not mail the IDOR-50-L-1M.

What information is provided to you on the IDOR-50-L-1M?

IDOR-50-L-1M and its attachments list the business name, doing business as (DBA) name (if applicable), Illinois Account ID number, address, and site location number for

  • new registrations, reinstatements and corrections; and
  • discontinued accounts

What is the local government's responsibility in reviewing the IDOR-50-L-1M?

You should verify that the businesses listed are located in your taxing jurisdiction, offer comments to clarify the situation, and return any corrections to us. You must notify us whether the business is or is not located in your taxing jurisdiction.

Your prompt verification of the information in this letter is critical to ensure proper allocation of the Illinois sales tax collected from retail sales made at the business. Please notify us as soon as possible if you note any discrepancy when you review these lists.

What happens if the IDOR-50-L-1M is not verified?

Verification of the IDOR 50-L-1M is vital to ensure proper allocation of the Illinois sales tax collected from retail sales made at the address. When the taxing jurisdiction discrepancy is brought to the Department’s attention, we will adjust the previous six months of erroneous disbursements that you received for the taxpayer. This potentially may result in thousands of dollars in disbursements that will be taken from your local government and allocated to the correct taxing jurisdiction.

What happens if the IDOR-50-L-1M reports conflicting information?

Conflicting information reported on the IDOR-50-L-1M would require the Department to send IDOR-50-L-1D, Tax Location Verification, to the appropriate local governments to resolve the discrepancy.

Where do you send verification notices and questions?

Verification of the IDOR-50-L-1M can be completed online using our Tax Location Verification application or it can be mailed to the address listed below. Questions concerning the letters and accompanying attachments should be directed to:

PO BOX 19030

Phone: 217 785-3707

Please do not send the paper copy to our office if the verification was completed online.