Brief Description/Summary of Purpose
The Illinois Department of Revenue (IDOR) is the tax collection agency for the State of Illinois and also administers a number of taxes imposed by local governments. The $70.1 billion collected by the department in FY25 accounts for virtually all of Illinois' own source revenue and is used to provide public safety, health, educational and human services to Illinois citizens.
IDOR's operations are divided into six primary areas: Account Processing, Taxpayer Services, Tax Enforcement and Collections, Audit Bureau, Legal Services, and Administrative Services. The taxes collected come from three key sources: (1) Illinois Income Tax; (2) Retailers' Occupation Tax and Use Tax (commonly referred to as sales tax); and (3) excise taxes, including taxes on liquor, cigarettes, public utilities, hotel occupancy, and motor fuel. The department's central office is located in Springfield, with five additional regional offices, including an office location in downtown Chicago.
IDOR processes approximately 6.3 million individual income tax returns and 2.34 million business income tax and withholding income tax returns annually. Approximately 65% filing individual income tax returns for the 2024 filing period filed in 2025 received refunds. An estimated 91.3% of all individual income tax returns are now filed electronically.