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| Section |
Name |
| 100 |
Table of Contents |
| 100.2000 |
Introduction |
| 100.2050 |
Net Income (IITA Section 202) |
| 100.2100 |
Replacement Tax Investment Credit Prior to January 1, 1994 (IITA 201(e)) |
| 100.2101 |
Replacement Tax Investment Credit (IITA 201(e)) |
| 100.2110 |
Investment Credit; Enterprise Zone (IITA 201(f)) |
| 100.2120 |
Jobs Tax Credit; Enterprise Zone and Foreign Trade Zone or Sub-Zone (IITA 201(g)) |
| 100.2130 |
Investment Credit; High Impact Business (IITA 201(h)) |
| 100.2140 |
Credit Against Income Tax for Replacement Tax (IITA 201(i)) |
| 100.2150 |
Training Expense Credit (IITA 201(j)) |
| 100.2160 |
Research and Development Credit (IITA 201(k)) |
| 100.2163 |
Environmental Remediation Credit (IITA 201(1)) |
| 100.2165 |
Education Expense Credit (IITA 201(m)) |
| 100.2170 |
Tax Credits for Coal Research and Coal Utilization Equipment (IITA 206) |
| 100.2180 |
Credit for Residential Real Property Taxes (IITA 208) |
| 100.2185 |
Film Production Services Credit (IITA 213) |
| 100.2190 |
Tax Credit fpr Affordable Housing Donations (IITA Section 214) |
| 100.2195 |
Dependent Care Assistance Program Tax Credit |
| 100.2196 |
Employee Child Care Assistance Program Tax Credit (IITA Section 210.5) |
| 100.2197 |
Foreign Tax Credit (IITA Section 601 (b)(3)) |
| 100.2198 |
Economic Development for a Growing Economy Credit (IITA 211) |
| 100.2199 |
Illinois Earned Income Tax Credit (IITA 212) |
| 100.2200 |
Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups (IITA Section 202) - Scope |
| 100.2210 |
Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by
Members of the Unitary Business Group (IITA Section 202) -- Definitions |
| 100.2220 |
Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups (IITA Sec. 202) - Current NOL Losses |
| 100.2230 |
Net Operating Losses Occurring Prior to 12/31/86 of Unitary Business Groups (IITA Sec. 202) - Carrybacks and Carryforwards |
| 100.2240 |
Net Operating Losses Occurring Prior to 12/31/86 of Unitary Business Groups (IITA Sec. 202) - Effect of Combined NOL |
| 100.2250 |
Net Operating Losses Occurring Prior to 12/31/86 of Unitary Business Groups (IITA Section 202) - Deadline for Filing Claims |
| 100.2300 |
Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207) |
| 100.2310 |
Computation of the Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207) |
| 100.2320 |
Determination of the Amount of Illinois Net Loss for Losses Occurring On or After December 31, 1986. |
| 100.2330 |
Illinois Net Loss Carrybacks and Net Loss Carryovers for Losses Occurring On or After December 31, 1986 |
| 100.2340 |
Illinois Net Losses and Illinois Net Loss Deductions for Losses Occurring On or After 12/31/86 - Separate vs. Combined |
| 100.2350 |
Illinois Net Losses and Illinois Net Loss Deductions, for Losses Occurring On or After December 31, 1986, of
Corporations that are Members of a Unitary Business Group: Changes in Membership |
| 100.2405 |
Gross Income, Adjusted Gross Income, Taxable Income and Base Income
Defined; Double Deductions Prohibited; Legislative Intention (IITA Section 203(e), (g) and (h)) |
| 100.2410 |
Net Operating Loss Carryovers for Individuals, and Capital Loss and Other Carryovers for All Taxpayers |
| 100.2430 |
Addition and Subtraction Modifications for Transactions with 80-20 Companies |
| 100-2450 |
IIT Refunds (IITA Section 203(a)(2)(H), (b)(2)(F), (c)(2)(J) and (d)(2)(F)) |
| 100-2455 |
Subtraction Modification: Federally Disallowed Deductions (IITA Sections 203 (a)(2)(M), 203 (b)(2)(I), 203 (c)(2)(L) and 203 (d)(2)(J)) |
| 100.2470 |
Subtraction of Amounts Exempt from Taxation by Virtue of Illinois Law, the Illinois or U.S. Constitutions, or... |
| 100.2480 |
Enterprise Zone Dividend Subtraction |
| 100.2490 |
Foreign Trade Zone/High Impact Business Dividend Subtraction (IITA Sections 203(a)(2)(k), 203(b)(2)(L), 203(c)(2)(0), 203(d)(2)(m)) |
| 100.2580 |
Medical Care Savings Account |
| 100.2590 |
Taxation of Certain Employees of Railroads, Motor Carriers, Air Carriers and Water Carriers |
| 100.2680 |
Capital Gain Income of Estates and Trusts Paid to or Permanently Set Aside for Charity |
| 100.3000 |
Terms Used In Article 3 (IITA Section 301) |
| 100.3010 |
Business and Nonbusiness Income (IITA Section 301) |
| 100.3015 |
Business Income Election (IITA Section 1501) |
| 100.3020 |
Resident (IITA Section 301) |
| 100.3100 |
Compensation (IITA Section 302) |
| 100.3110 |
State (IITA Section 302) |
| 100.3120 |
Allocation of Compensation Paid to Nonresidents |
| 100.3200 |
Taxability in Other State (IITA Section 303) |
| 100.3210 |
Commercial Domicile (IITA Section 303) |
| 100.3220 |
Allocation of Certain Items of Nonbusiness Income by Persons Other Than Residents (IITA Section 303) |
| 100.3300 |
Allocation and Apportionment of Base Income (IITA Section 304) |
| 100.3310 |
Business Income of Persons Other Than Residents (IITA Section 304) - In General |
| 100.3320 |
Business Income of Persons Other Than Residents (IITA Sec. 304) - Apportionment (Repealed) |
| 100.3330 |
Business Income of Persons Other Than Residents (IITA Section 304) - Allocation |
| 100.3340 |
Business Income of Persons Other Than Residents (IITA Section 304) |
| 100.3350 |
Property Factor (IITA Section 304) |
| 100.3360 |
Payroll Factor (IITA Section 304) |
| 100.3370 |
Sales Factor (IITA Section 304) |
| 100.3380 |
Special Rules (IITA Section 304) |
| 100.3390 |
Petitions for Alternative Allocation or Apportionment (IITA Section 304(f)) |
| 100.3400 |
Apportionment of Business Income of Financial Organizations (IITA Section 304(c)) |
| 100.3420 |
Apportionment of Business Income of Insurance Companies (IITA Section
304(b)) |
| 100.3500 |
Allocation and Apportionment of Base Income by Nonresident Partners |
| 100.4500 |
Carryovers of Tax Attributes (IITA Section 405) |
| 100.5000 |
Time for Filing Returns: Individuals (IITA Section 505) |
| 100.5010 |
Place for Filing Returns: All Taxpayers (IITA Section 505) |
| 100.5020 |
Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505) |
| 100.5030 |
Taxpayer's Notification to the Department of Certain Federal Changes (IITA Section 506) |
| 100.5040 |
Innocent Spouses |
| 100.5050 |
Frivolous Returns |
| 100.5060 |
Reportable Transactions |
| 100.5070 |
List of Investors in Potentially Abusive Tax Shelters |
| 100.5080 |
Registration of Tax Shelters (IITA Section 1405.5) |
| 100.5100 |
Composite Returns: Eligibility |
| 100.5110 |
Composite Returns: Responsibilities of Authorized Agent |
| 100.5120 |
Composite Returns: Individual Liability |
| 100.5130 |
Composite Returns: Required Forms and Computation of Income |
| 100.5140 |
Composite Returns: Estimated Payments |
| 100.5150 |
Composite Returns: Tax, Penalties and Interest |
| 100.5160 |
Composite Returns: Credits for Resident Individuals |
| 100.5170 |
Composite Returns: Definition of a "Lloyd's Plan of Operation" |
| 100.5200 |
Filing of Combined Returns |
| 100.5201 |
Definitions and Miscellaneous Provisions Relating to Combined Returns |
| 100.5205 |
Election to File a Combined Return |
| 100.5210 |
Procedures for Elective and Mandatory Filing of Combined Returns |
| 100.5215 |
Filing of Separate Unitary Returns |
| 100.5220 |
Designated Agent for the Members |
| 100.5230 |
Combined Estimated Tax Payments |
| 100.5240 |
Claims for Credit of Overpayments |
| 100.5250 |
Liability for Combined Tax, Penalty and Interest |
| 100.5260 |
Combined Amended Returns |
| 100.5265 |
Common Taxable Year |
| 100.5270 |
Computation of Combined Net Income and Tax |
| 100.5280 |
Combined Return Issues Related to Audits |
| 100.7000 |
Requirement of Withholding (IITA Section 701) |
| 100.7010 |
Compensation Paid in this State (IITA Section 701) |
| 100.7020 |
Transacting Business Within This State (IITA Section 701) |
| 100.7030 |
Payments to Residents (IITA Section 701) |
| 100.7040 |
Employer Registration (IITA Section 701) |
| 100.7050 |
Computation of Amount Withheld (IITA Section 702) |
| 100.7060 |
Additional Withholding (IITA Section 701) |
| 100.7070 |
Voluntary Withholding (IITA Section 701) |
| 100.7080 |
Correction of Underwithholding or Overwithholding (IITA Section 701) |
| 100.7090 |
Reciprocal Agreement (IITA Section 701) |
| 100.7095 |
Cross References |
| 100.7100 |
Withholding Exemption (IITA Section 702) |
| 100.7110 |
Withholding Exemption Certificate (IITA Section 702) |
| 100.7120 |
Exempt Withholding Under Reciprocal Agreements (IITA Section 702) |
| 100.7200 |
Reports For Employee (IITA Section 703) |
| 100.7300 |
Returns of Income Tax Withheld From Wages (IITA Section 704) |
| 100.7310 |
Quarterly Returns Filed on Annual Basis (IITA Section 704) |
| 100.7320 |
Time For Filing Returns (IITA Section 704) |
| 100.7330 |
Payment of Tax Deducted and Withheld (IITA Section 704) |
| 100.7340 |
Correction of Underwithholding or Overwithholding (IITA Section 704) |
| 100.9000 |
General Income Tax Procedures (IITA Section 901) |
| 100.9010 |
Collection Authority (IITA Section 901) |
| 100.9020 |
Child Support Collection (IITA Section 901) |
| 100.9030 |
Department of Revenue Debt Collection Bureau to Assume Collection Duties |
| 100.9040 |
Referral of Delinquent Debt |
| 100.9050 |
Uncollectible Delinquent Debt |
| 100.9060 |
Agencies to Maintain and Submit Records |
| 100.9100 |
Notice and Demand (IITA Section 902) |
| 100.9200 |
Assessment (IITA Section 903) |
| 100.9210 |
Waiver of Restrictions on Assessment (IITA Section 907) |
| 100.9300 |
Deficiencies and Overpayments (IITA Section 904) |
| 100.9310 |
Application of Tax Payments Within Unitary Business Groups (IITA Section 603) |
| 100.9320 |
Limitations on Notices of Deficiency (IITA Section 905) |
| 100.9330 |
Further Notices of Deficiency Restricted (IITA Section 906) |
| 100.9400 |
Credits and Refunds (IITA Section 909) |
| 100.9410 |
Limitations on Claims for Refund (IITA Section 911) |
| 100.9420 |
Recovery of Erroneous Refund (IITA Section 912) |
| 100.9500 |
Access to Books and Records (IITA Section 913) |
| 100.9505 |
Access to Books and Records -- 60-Day Letters (IITA Section 913) |
| 100.9510 |
Taxpayer Representation and Practice Requirements |
| 100.9520 |
Conduct of Investigations and Hearings (IITA Section 914) |
| 100.9530 |
Books and Records |
| 100.9600 |
Administrative Review Law (IITA Section 1201) |
| 100.9700 |
Unitary Business Group Defined (IITA Section 1501) |
| 100.9710 |
Financial Organizations (IITA Section 1501) |
| 100.9720 |
Nexus |
| 100.9750 |
Corporation, Subchapter S Corporation, Partnership, and Trust Defined (IITA Section 1501) |
| 100.9800 |
Letter Ruling Procedures |
| 100.9900 |
Tax Shelter Voluntary Compliance Program |
| 100.A |
Example of Unitary Business Apportionment |
| 100.B |
Example of Unitary Business Apportionment for Groups... |
