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2016 Income Tax Letter Rulings

General Information Letters

Ruling Date Subject Synopsis
IT 16-0008-GIL 12/07/2016 Subtraction Modification Civilian income paid for a position that requires membership in the Illinois National Guard does not qualify for tax-exemption status for Illinois income tax purposes. (This is a GIL.)
IT 16-0007-GIL 12/05/2016 Returns A nonresident partner whose liability for income and replacement tax is fully satisfied by amounts withheld on its behalf under IITA Section 502(a)(1). (This is a GIL.)
IT 16-0006-GIL 11/23/2016 Allocation Gain from sale of stock is not allocated to Illinois where taxpayer is a nonresident and gain is nonbusiness income. (This is a GIL)
IT 16-0005-GIL 09/27/2016 Signature Income Tax Return Preparer must include PTIN on returns filed under the IITA as required by Department rules.
IT 16-0004-GIL 09/02/2016 Subtraction Modification-Pensions Subtraction modification for retirement payments to retired partners applies only to payments described in IRC Section 1402(a)(10).
IT 16-0003-GIL 07/12/2016 Subtraction Modifications-Military Compensation paid to members of the National Guard qualifies for the subtraction modification under IITA Section 203(a)(2)(E)
IT 16-0002-GIL 02/09/2016 Apportionment Non-resident partner includes in Illinois net income his or her distributive share of the business income of the partnership apportioned to Illinois.
IT 16-0001-GIL 02/03/2016 Credit for Property Taxes For purposes of computing the credit under IITA Section 208, property taxes paid during taxable year must be reduced by amount of property tax refunded during taxable year.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 16-0002-PLR 11/18/2016 Apportionment Income from Intangible Property – Where taxpayer is a dealer, gain from sale of partnership interest is included in numerator of sales factor where gain is received from customer in Illinois
IT 16-0001-PLR 07/11/2016 Subtraction Modifications Distributive Share of income from Partnership’s engineering services business allocated to retired partner qualifies for the subtraction modification under IITA Section 203(d)(2)(H).