||Whether taxpayer has nexus with Illinois is extremely fact-specific. Department does not issue rulings regarding nexus with the State.
||Base Income – Disability Pay
||Base income includes payments under Public Employee Disability Act only if included in Federal AGI. (This is a GIL)
||Section 304(f) Does Not Authorize Alternative Method of Apportionment under Section 305(a).
||Combined Unitary Returns – Illinois Net Loss
||Elimination of Circular Stock Basis Adjustments When There is No Excluded COD Income Provisions Do Not Limit Amount of Illinois Net Loss Carryovers of Member of Combined Group. (This is a GIL.)
||Credits – Foreign Tax
||Gambling Income Taxable in Other State Does Not Increase Credit Limitation Under IITA Section 601(b)(3). (This is a GIL.)
||Apportionment of Separate Businesses under Regulation 100.3010(b) Does Not Require Petition for Alternative Apportionment. (This is a GIL)
||Department Does Not Issue Rulings regarding Nexus.
||Subtraction Not Applicable to Retirement Plan of a Private Employer in Foreign Country. (This is a GIL.)
||(Refunds) (Other Rulings)
||Regulation Section 100.9400(f) Prescribes Form and Manner of Refund Claim (This is a GIL.)
||Public Law 86-272 Nexus
||Determination of Nexus is Fact-Specific. (This is a GIL)
||P.A. 100-22 Illinois Income Tax Changes (This is a GIL.)
||Subtraction modification for military pay by ROTC instructor (This is a GIL.)
||Sourcing self-employment income (This is a GIL.)