Who must file the IL-1120?

Who must file the IL-1120?

You must file Form IL-1120, Illinois Corporation Income and Replacement Tax Return, if you are a corporation that

• has net income or loss as defined under the Illinois Income Tax Act (IITA); or
• is qualified to do business in the state of Illinois and is required to file a federal income tax return (regardless of net income or loss).
  

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