Legal Notices

Access to the Illinois Department of Revenue ("the Department") web pages is provided subject to the following terms and conditions. Please read these terms carefully as use of these pages constitutes acceptance of all of the following terms and conditions:

The Department is committed to complying fully with the Children's Online Privacy Protection Act. Accordingly, if you are under the age of 13, you are not authorized to provide the Department with personally identifying information, and we will not use any such information in our database or other data collection activities. We appreciate your cooperation with this federally mandated requirement.

Information received by the Department from tax returns or from tax related investigations is not considered personal information and is discussed separately in the " IDOR Web Privacy Policy". "Personal information" is information about you that readily identifies you. Personal information includes personal identifiers such as your name, address, phone number, driver's license number and social security number. A domain name or Internet Protocol address is not considered personal information.

We collect no personal information about you unless you voluntarily participate in an activity that asks for information (e.g., sending an email or participating in a survey). If you choose not to participate in these activities, your choice will in no way affect your ability to use any other feature of these web pages or any other State of Illinois web site. If personal information is requested on this web site or volunteered by the user, state law and the federal Privacy Act of 1974 may protect it. However, this information is a public record once you provide it, and may be subject to public inspection and copying if not protected by federal or state law. Users are cautioned that the collection of personal information requested from or volunteered by children on-line or by email will be treated the same as information given by an adult and may be subject to public access. Again, information received by the Department from tax returns or from tax related investigations is not personal information and is accorded far greater privacy than personal information. For additional information please see " IDOR Web Privacy Policy".

Neither the State of Illinois, nor any of its agencies nor any of its employees or agents shall be held liable for any improper or incorrect use of the information described and/or contained herein. The State of Illinois, its Agencies, employees and agents assume no responsibility for anyone's use of the information. In no event shall the State of Illinois, the Department, the Department's web site or any employees or agents of the same be liable for any direct, indirect, incidental, special, exemplary, or consequential damages (including, but not limited to, procurement or substitute goods or services; loss of use, data, or profits; or business interruption) however caused and on any theory of liability, whether in contract, strict liability, or tort (including negligence or otherwise) arising in any way out of the use of this system, even if advised of the possibility of such damage. This disclaimer of liability applies to any damages or injury, including but not limited to those caused by any failure of performance, error, omission, interruption, deletion, defect, delay in operation or transmission, computer virus, communication line failure, theft or destruction or unauthorized access to, alteration of, or use of record, whether for breach of contract, tortious behavior, negligence or under any other cause of action.

Please note that the information contained on this website is subject to change and does not take the place of statute, rules, and court decisions.

Although the information, including data, found using the Department's access systems have been produced and processed from sources believed to be reliable, no warranty, express or implied, is made regarding accuracy, adequacy, completeness, legality, reliability or usefulness of any information. This disclaimer applies to both isolated and aggregate uses of the information. The Department provides this information on an "as is" basis. All warranties of any kind, express or implied, including but not limited to the implied warranties of merchantability, fitness for a particular purpose, freedom from contamination by computer viruses and non-infringement of proprietary rights are disclaimed. Changes may be periodically made to the information herein; these changes may or may not be incorporated in any new version of the publication. If you have obtained information from any of the Department's web pages from a source other than the Department's pages, be aware that electronic data can be altered subsequent to original distribution. Data can also quickly become out of date. It is recommended that careful attention be paid to the contents of any data associated with a file, and that the originator of the data or information be contacted with any questions regarding appropriate use. If you find any errors or omissions, we encourage you to report them to the Department's Webmaster.

The Department is a distributor of content sometimes supplied by third parties and users. Any opinions, advice, statements, services, offers, or other information or content expressed or made available by third parties, including information providers, users, or others, are those of the respective author(s) or distributor(s) and do not necessarily state or reflect those of the Department and shall not be used for advertising or product endorsement purposes. Reference herein to any specific commercial products, process, or service by trade name, trademark, manufacturer, or otherwise, does not constitute or imply its endorsement, recommendation, or favoring by the Department or the State of Illinois.

The Department is not responsible for the contents of any off-site pages referenced. The user specifically acknowledges that the State of Illinois is not liable for the defamatory, offensive or illegal conduct of other users, links, or third parties and that the risk of injury from the foregoing rests entirely with the user. Links from the Department's web pages on the World Wide Web to other sites do not constitute an endorsement. These links are provided as an information service only. It is the responsibility of the web surfer to evaluate the content and usefulness of information obtained from other sites. The Department's web site contains links to other related World Wide Web Internet sites and resources. Since neither the Department nor the State of Illinois is responsible for the availability of these outside resources or their contents, you should direct any concerns regarding any external link to its site administrator or webmaster.

Due to the dynamic nature of the Internet, resources that are free and publicly available one day may require a fee or restricted access the next, and the location of items may change as menus, homepages, and files are reorganized. The user expressly agrees that use of the Department's web site is at the user's sole risk. The Department does not warrant that the service will be uninterrupted or error free. The documents and related graphics published on this server could contain technical inaccuracies or typographical errors. Changes are periodically added to the information herein. The State and/or its respective agencies and programs may make improvements and/or changes in the information and/or programs described herein at any time.

The Illinois Department of Revenue provides a link to Google Translate as a courtesy to visitors to its website, and uses the Google Translate service to automatically translate certain content on this website into other specified languages. The Illinois Department of Revenue does not own, manage or control any aspect of Google Translate, and is not responsible for the translations provided by Google Translate. The translations provided may contain discrepancies or differences in meaning as compared to the English text, and the Illinois Department of Revenue makes no representations or warranties, express or implied, regarding the accuracy of such translations. The Taxpayer Bill of Rights does not apply to any errors in translations resulting from Google Translate. You should not act in reliance on any translated, non-English version of this website, and the Illinois Department of Revenue is not liable for any damages arising from translations, including but not limited to direct, indirect, incidental, special, consequential or exemplary damages.

Construction of the disclaimers above and resolution of disputes thereof are governed by the laws of the State of Illinois. The laws of the State of Illinois, U.S.A., shall apply to all uses of this data and this system. By use of this system and any data contained therein, the user agrees that use shall conform to all applicable laws and regulations and user shall not violate the rights of any third parties. Use of this site constitutes user's assent to the terms herein set forth.