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2017 Income Tax Letter Rulings

General Information Letters

Ruling Date Subject Synopsis
IT 17-0001-GIL 01/09/2017 Nexus Whether taxpayer has nexus with Illinois is extremely fact-specific. Department does not issue rulings regarding nexus with the State.
IT 17-0002-GIL 12/07/2016 Base Income – Disability Pay Base income includes payments under Public Employee Disability Act only if included in Federal AGI. (This is a GIL)
IT 17-0003-GIL 03/01/2017 Alternative Apportionment Section 304(f) Does Not Authorize Alternative Method of Apportionment under Section 305(a).
IT 17-0004-GIL 03/16/2017 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.)
IT 17-0005-GIL 04/28/2017 Credits – Foreign Tax Gambling Income Taxable in Other State Does Not Increase Credit Limitation Under IITA Section 601(b)(3). (This is a GIL.)
IT 17-0006-GIL 05/02/2017 Alternative Apportionment Apportionment of Separate Businesses under Regulation 100.3010(b) Does Not Require Petition for Alternative Apportionment. (This is a GIL)
IT 17-0007-GIL 06/06/2017 Nexus Department Does Not Issue Rulings regarding Nexus.
IT 17-0008-GIL 03/01/2017 Subtraction Modifications(Pensions) Subtraction Not Applicable to Retirement Plan of a Private Employer in Foreign Country. (This is a GIL.)
IT 17-0009-GIL 08/14/2017 (Refunds) (Other Rulings) Regulation Section 100.9400(f) Prescribes Form and Manner of Refund Claim (This is a GIL.)
IT 17-0010-GIL 10/02/2017 Public Law 86-272 Nexus Determination of Nexus is Fact-Specific. (This is a GIL)
IT 17-0011-GIL 12/13/2017 Tax Changes P.A. 100-22 Illinois Income Tax Changes (This is a GIL.)
IT 17-0012-GIL 12/28/2017 Subtraction Modification Subtraction modification for military pay by ROTC instructor (This is a GIL.)
IT 17-0013-GIL 12/27/2017 Residency/Non-residency Sourcing self-employment income (This is a GIL.)

Private Letter Rulings

Ruling Date Subject Synopsis