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| Ruling | Date | Subject | Synopsis |
|---|---|---|---|
| IT 98-0100-GIL | 12/18/1998 | Withholding – Other Rulings | General Information Letter: Duty to withhold Illinois income tax from wages paid to nonresident working in Illinois. |
| IT 98-0099-GIL | 12/16/1998 | Public Law 86-272/Nexus | General Information Letter: Activities not protected under Public Law 86-272. |
| IT 98-0098-GIL | 12/07/98 | Subtraction Modifications – Interest On U.s. Government obligations – Other Rulings. | General Information Letter: Subtraction modification for interest on U.S. government and certain Illinois obligations. |
| IT 98-0097-GIL | 12/07/1998 | Withholding – Other Rulings | General Information Letter: Application of 5 U.S.C. § 5517(a)(1). |
| IT 98-0096-GIL | 12/07/1998 | Public Law 86-272/Nexus | General Information Letter: Activities not protected under Public Law 86-272. |
| IT 98-0095-GIL | 12/04/1998 | Public Law 86-272/Nexus | General Information Letter: Conformity to federal Revenue Procedure 97-22. |
| IT 98-0094-GIL | 12/01/1998 | Unitary | General Information Letter: Application of 80-20 test to federal From 1120F filer. |
| IT 98-0093-GIL | 12/01/1998 | Public Law 86-272/Nexus | General Information Letter: Activities not protected under Public Law 86-272. |
| IT 98-0092-GIL | 11/24/1998 | Public Law 86-272/Nexus | General Information Letter: Provision of leased employees who will solicit sales of tangible personal property on behalf of the lessee is not protected by Public Law 86-272. |
| IT 98-0091-GIL | 11/18/1998 | Exempt Organizations - S Corporations | General Information Letter: An Employee Stock Ownership Plan, which is exempt from federal income tax under 26 U.S.C. § 501(a) and that owns stock of a Subchapter S corporation, is taxed by Illinois only on its unrelated business taxable income. |
| IT 98-0090-GIL | 11/17/1998 | S Corporations | General Information. Apportionment of income of Subchapter S corporations and shareholders to Illinois. |
| IT 98-0089-GIL | 11/13/1998 | Exempt Organizations | General Information Letter: Organizations exempt from federal income tax under 26 U.S.C. § 501(a) are taxed by Illinois only on unrelated business taxable income. |
| IT 98-0088-GIL | 11/13/1998 | Apportionment – Sales Factor | General Information. Application of sales factor. |
| IT 98-0087-GIL | 11/13/1998 | Public Law 86-272/Nexus | General Information Letter: Sales of services are not protected by Public Law 86-272. |
| IT 98-0086-GIL | 11/09/1998 | Forms | General Information Letter: Illinois permits the use of photocopied forms. |
| IT 98-0085-GIL | 11/04/1998 | Public Law 86-272/Nexus | General Information Letter: Storage of inventory in Illinois is not protected by Public Law 86-272.November 4, 1998 |
| IT 98-0084-GIL | 10/27/1998 | Alternative Apportionment | General Information Letter: Petition to use separate accounting is not needed if two corporations are not engaged in a unitary business. |
| IT 98-0083-GIL | 10/21/1998 | Credits | General Information Letter: Insurance companies may offset Illinois Life and Health Guaranty Association assessments against their Illinois income tax liability. |
| IT 98-0082-GIL | 10/19/1998 | Public Law 86-272/Nexus | General Information Letter: There is no "casual sale" provision which would exempt a taxpayer (who otherwise has nexus) from Illinois income taxation. |
| IT 98-0081-GIL | 10/19/1998 | Compensation | General Information Letter: Compensation for services rendered within and without Illinois is "paid in this State" if the employee's base of operations is in this State or, if there is no base of operations, the service is directed or controlled from a place within this State. |
| IT 98-0080-GIL | 10/14/1998 | Capital Gains (Losses) | General Information Letter: An individual is not allowed a deduction for capital losses other than the deduction allowed in computing federal adjusted gross income. |
| IT 98-0079-GIL | 10/09/1998 | Net Income (Loss) and Net Loss Deduction (IITA § 207) | General Information Letter: A Subchapter S corporation may carry back an Illinois net loss to offset net income in a year in which it was taxed as a Subchapter C corporation. |
| IT 98-0078-GIL | 10/07/1998 | Subtraction Modifications – Pensions | General Information Letter: Individuals are not taxed on income from qualifying pension plans. |
| IT 98-0077-GIL | 10/07/1998 | Public Law 86-272/Nexus | General Information Letter: Public Law 86-272 applies to sellers of tangible personal property, which includes "canned" software. |
| IT 98-0076-GIL | 10/06/1998 | Public Law 86-272/Nexus | General Information Letter: Public Law 86-272 does not protect taxpayers who deliver goods into Illinois themselves. |
| IT 98-0075-GIL | 09/16/1998 | Exempt Organizations | General Information Letter. Tax issues arising from foreign not-for-profit organization conducting activities within Illinois. |
| IT 98-0074-GIL | 09/14/1998 | Compensation | General Information Letter. Compensation of nonresident employee who provides no services in Illinois and is not directed or controlled from Illinois is not subject to Illinois income tax. |
| IT 98-0073-GIL | 09/11/1998 | Returns – Other Rulings | General Information Letter. No information reporting requirements for dividends, interest, original issue discount or IRA distributions. |
| IT 98-0072-GIL | 09/11/1998 | Withholding – Employee Benefits | General Information Letter. No withholding or information reporting required for qualified retirement plan payments. |
| IT 98-0071-GIL | 09/02/1998 | Subtraction Modifications – Other Rulings | General Information Letter. Subtraction modification allowed for portion of wages expense not deducted federally because of empowerment zone credit. |
| IT 98-0070-GIL | 08/17/1998 | Definitions | General Information Letter: Characterization of limited liability company as corporation. |
| IT 98-0069-GIL | 08/13/1998 | Subtraction Modification - Pensions | General Information Letter: Military retirement pay. |
| IT 98-0068-GIL | 08/11/1998 | Unitary | General Information Letter: Application of 80-20 test to corporation governed by federal income tax treaty. |
| IT 98-0067-GIL | 08/10/1998 | Subtraction Modification - Pensions | General Information Letter: Military retirement pay. |
| IT 98-0066-GIL | 08/10/1998 | Business Income | General Information Letter: Definition and apportionment of business income. |
| IT 98-0065-GIL | 08/03/1998 | Business Income | General Information Letter: Definition and apportionment of business income. |
| IT 98-0064-GIL | 07/31/1998 | Apportionment - Insurance Companies | General Information Letter: Repeal of letter ruling IT 92-0022, dealing with inclusion of "deposit-type funds" in the apportionment factor. |
| IT 98-0063-GIL | 07/28/1998 | Exempt Organizations | General Information Letter: Taxation of unrelated business income of cemeteries. |
| IT 98-0062-GIL | 07/22/1998 | Apportionment - Property Factor | General Information Letter: Inclusion of fully-depreciated rental property in Illinois property factor. |
| IT 98-0061-GIL | 07/16/1998 | Base Income | General Information Letter: Taxation of income from in-home business. |
| IT 98-0060-GIL | 07/13/1998 | Base Income | General Information Letter: Inclusion of payments from annuity purchased by an estate. |
| IT 98-0059-GIL | 07/13/1998 | Withholding - Other Rulings | General Information Letter: Withholding on nonresident alien farm workers. |
| IT 98-0058-GIL | 07/10/1998 | Subtraction Modifications - Other rulings | General Information Letter: Inquiry regarding income exempt from Illinois Income Tax. |
| IT 98-0057-GIL | 07/09/1998 | S Corporations | General Information Letter: Tax treatment of qualified Subchapter S subsidiaries. |
| IT 98-0056-GIL | 07/01/1998 | Subtraction Modifications - Other Rulings | General Information Letter: Allowance of subtraction modification for College Savings Bonds. |
| IT 98-0055-GIL | 06/29/1998 | Subtraction Modifications - Pensions | General Information Letter: Illinois tax treatment of employer and employee contributions to and distributions from qualified pension plans. |
| IT 98-0054-GIL | 06/25/1998 | Returns - Short Period Returns | General Information Letter: Due date of short period return when tax year is changed as the result of acquisition into consolidated group with a different tax year. |
| IT 98-0053-GIL | 06/23/1998 | IRC § 338 | General Information Letter: Illinois tax treatment of Subchapter S corporation and shareholders in Section 338(h)(10) election. |
| IT 98-0052-GIL | 06/17/1998 | Subtraction Modifications - Pensions | General Information Letter: Illinois tax treatment of Roth IRAs. |
| IT 98-0051-GIL | 06/04/1998 | Composite Returns | General Information Letter: Estimated tax payments made by partners included on composite return. |
| IT 98-0050-GIL | 06/03/1998 | Subtraction Modifications - Pensions | General Information Letter: Distribution of IRA and profit-sharing accounts to estate. |
| IT 98-0049-GIL | 05/28/1998 | Subtraction Modifications - Other Rulings | General Information Letter: Interest income on State of Illinois bonds. |
| IT 98-0048-GIL | 05/22/1998 | Trusts | General Information Letter: Taxation of trusts making qualified funeral trust election under Taxpayer Relief Act of 1997. |
| IT 98-0047-GIL | 05/21/1998 | Public Law 86-272/Nexus | General Information Letter: Conducting stock brokerage business through Illinois office. |
| IT 98-0046-GIL | 05/19/1998 | Miscellaneous | General Information Letter: Income subject to Illinois Income Tax. |
| IT 98-0045-GIL | 05/15/1998 | Public Law 86-272/Nexus | General Information Letter: Presence of taxpayer-owned equipment within the State for purposes of providing services to customers. |
| IT 98-0044-GIL | 05/14/1998 | Partnerships | General Information Letter: Subtraction modification for income distributable to partners subject to Personal Property Tax Replacement Income Tax and election to pass-through to partners investment credit earned by partnership. |
| IT 98-0043-GIL | 05/11/1998 | Withholding - Other Rulings | General Information Letter: Unemployment compensation and taxes are administered by the Department of Employment Security, not by the Department of Revenue. |
| IT 98-0042-GIL | 05/08/1998 | Composite Returns | General Information Letter: Credit allowed to trust for replacement taxes paid by beneficiary. |
| IT 98-0041-GIL | 04/23/1998 | Returns - Requirement To File | General Information Letter: Returns due for past years. |
| IT 98-0040-GIL | 04/23/1998 | Alternative Apportionment | General Information Letter: Denial of petition to use alternative apportionment. |
| IT 98-0039-GIL | 04/13/1998 | Withholding - Other Rulings | General Information Letter: Withholding obligation on Ohio resident employees temporarily performing services within Illinois. |
| IT 98-0038-GIL | 04/13/1998 | Definitions | General Information Letter: Characterization of single-member limited liability companies electing to be disregarded for federal income tax purposes. |
| IT 98-0037-GIL | 04/07/1998 | Subtraction Modifications - Pensions | General Information Letter: Railroad Retirement Board payments. |
| IT 98-0036-GIL | 04/03/1998 | Partnerships | General Information Letter: Subtraction modification for reasonable compensation for personal services rendered by a partner. |
| IT 98-0035-GIL | 03/30/1998 | Public Law 86-272/Nexus | General Information Letter: Presence of employees within Illinois. |
| IT 98-0034-GIL | 03/30/1998 | Miscellaneous | General Information Letter: Response to taxpayer inquiry re estate tax. |
| IT 98-0033-GIL | 03/30/1998 | Miscellaneous | General Information Letter: Response to taxpayer inquiry regarding use of Social Security Number under Federal Privacy Act of 1974. |
| IT 98-0032-GIL | 03/26/1998 | Subtraction Modifications - Other Rulings | General Information Letter: Deduction for claim-of-right items repaid by taxpayer governed by IRC Section 1341. |
| IT 98-0031-GIL | 03/24/1998 | Subtraction Modifications - Other Rulings | General Information Letter: Request for listing of Illinois bonds whose interest is exempt from Illinois Income Tax. |
| IT 98-0030-GIL | 03/19/1998 | Estimated Tax | General Information Letter: Duty of nonresident to pay estimated taxes when only Illinois-sourced income is derived from farming. |
| IT 98-0029-GIL | 03/19/1998 | Net Operating Loss and Net Operating Loss Deduction | General Information Letter: Request for regulations. |
| IT 98-0028-GIL | 03/17/1998 | Withholding - Other Rulings | General Information Letter: Duty to withhold on golf tournament prizes. |
| IT 98-0027-GIL | 03/17/1998 | Public Law 86-272/Nexus | General Information Letter: Presence of one employee within Illinois. |
| IT 98-0026-GIL | 03/16/1998 | Compensation | General Information Letter: Taxation of nonresident transportation worker. |
| IT 98-0025-GIL | 03/09/1998 | Addition Modifications - Interest | General Information Letter: Computation of addition modification for life insurance companies subject to Section 832 haircut. |
| IT 98-0024-GIL | 03/06/1998 | Pensions | General Information Letter: Subtraction modification for disability payments. |
| IT 98-0023-GIL | 03/04/1998 | Net Operating Loss and Net Operating Loss Deduction | General Information Letter: Request for regulations. |
| IT 98-0022-GIL | 02/26/1998 | Subchapter 'S' Corporations: See S Corporations | General Information Letter: Treatment of Qualified Subchapter S Subsidiaries. |
| IT 98-0021-GIL | 02/23/1998 | Definitions | General Information Letter: Response to question re deduction for wages not deducted for federal income tax purposes because included in the base for computing the Work Opportunity Credit. |
| IT 98-0020-GIL | 02/20/1998 | Combined Unitary Return | General Information Letter: Adjustments to tax basis in stock of unitary subsidiary. |
| IT 98-0019-GIL | 02/20/1998 | Definitions | General Information Letter: Treatment of Financial Asset Securitization Investment Trusts and consequences of elections under federal check-the-box regulations. |
| IT 98-0018-GIL | 02/20/1998 | Subchapter 'S' Corporations: See S Corporations | General Information Letter: Treatment of Qualified Subchapter S Subsidiaries and Electing Small Business Trusts. |
| IT 98-0017-GIL | 02/19/1998 | Nexus: See Public Law 86-272/Nexus | General Information Letter: Application to mail order software company. |
| IT 98-0016-GIL | 02/13/1998 | Withholding - Reciprocal Agreements | General Information Letter: Application to Iowa resident working in Illinois. |
| IT 98-0015-GIL | 02/13/1998 | Subtraction Modifications - Pensions | General Information Letter: Application of subtraction modification provision to disability annuities. |
| IT 98-0014-GIL | 02/11/1998 | Nexus: See Public Law 86-272/Nexus | General Information Letter: Taxpayer apportioning all income to commercial domicile state. |
| IT 98-0013-GIL | 02/06/1998 | Nexus: See Public Law 86-272/Nexus | General Information Letter: Application of Public Law 86-272. |
| IT 98-0012-GIL | 01/27/1998 | Miscellaneous | General Information Letter: Tax Protester Letter. |
| IT 98-0011-GIL | 01/26/1998 | Composite Returns | General Information Letter: Response to request to file composite returns on behalf of partnership, its Subchapter S corporation partners and their shareholders. |
| IT 98-0010-GIL | 01/26/1998 | Compensation | General Information Letter: Response to questions regarding income taxation and withholding requirements for compensation paid to players, managers, and other employees of professional sports teams and to musicians and other entertainers. |
| IT 98-0009-GIL | 01/22/1998 | Partnerships | General Information Letter: Response to questions regarding taxation of partners and partnerships investing in Illinois real estate for purposes of leasing. |
| IT 98-0008-GIL | 01/21/1998 | Nexus: See Public Law 86-272/Nexus | General Information Letter: Response to questions regarding nexus from provision of training services within Illinois. |
| IT 98-0007-GIL | 01/13/1998 | Collection | General Information Letter: Response to questions re validity of levy. |
| IT 98-0006-GIL | 01/12/1998 | Subchapter 'S' Corporations | General Information Letter: Response to questions regarding taxation of Qualified Subchapter S Subsidiaries. |
| IT 98-0005-GIL | 01/08/1998 | Composite Returns | General Information Letter: Response to questions re Subchapter S corporation filing of composite returns. |
| IT 98-0004-GIL | 01/08/1998 | Withholding | General Information Letter: Response to question re withholding on employee residing and working in Florida. |
| IT 98-0003-GIL | 01/07/1998 | Subtraction Modifications - Premiums Paid By The self-employed | General Information Letter: Response to questions re self-employed health insurance premiums deducted on Schedule A as itemized deductions. |
| IT98-0002-GIL | 01/07/1998 | Compensation | General Information Letter: Response to questions regarding Indiana residents working in both Illinois and Indiana for single employer after reciprocal agreement termination. |
| IT 98-0001-GIL | 01/05/1998 | Composite Returns | General Information Letter: Response to request to file composite return (not allowed for tiers of entities). |
| Ruling | Date | Subject | Synopsis |
|---|---|---|---|
| IT 98-0010-PLR | 10/07/1998 | Apportionment – Financial Organizations | Private Letter Ruling. Guidance is provided for application of IITA Section 304(c) in specific situations. |
| IT 98-0009-PLR | 09/01/1998 | Subtraction Modifications - Pensions | Private Letter Ruling. Subtraction for early retirement payments to public school teacher. |
| IT 98-0008-PLR | 08/20/1998 | Credits - Enterprise Zone Investment credits - Replacement Tax Investment | Private Letter Ruling: Ruling on property used by taxpayer in other state prior to being placed in service in Illinois. |
| IT 98-0007-PLR | 08/18/1998 | Apportionment - Financial Organizations | Private Letter Ruling: Apportionment - Financial Organizations - Private Letter Ruling. Ruling on definition of "sales finance company" and on application of financial organization apportionment formula. |
| IT 98-0006-PLR | 06/18/1998 | Alternative Apportionment | Private Letter Ruling: Grant of petition to use separate accounting method. |
| IT 98-0005-PLR | 04/28/1998 | Composite Returns | Private Letter Ruling: Grant of petition to file composite return. |
| IT 98-0004-PLR | 04/15/1998 | Composite Returns | Private Letter Ruling: Grant of petition to file composite return. |
| IT 98-0003-PLR | 02/03/1998 | Composite Returns | Private Letter Ruling: Petition for permission to file composite returns. |
| IT 98-0002-PLR | 01/13/1998 | Composite Returns | Private Letter Ruling: Request for permission to file composite returns. |
| IT 98-0001-PLR | 01/12/1998 | S Corporation | Private Letter Ruling: Illinois treatment of Qualified Subchapter S Subsidiaries. |