Skip to main content
Agencies
Services
Sign Up For Updates
About IDOR
Mission, Vision, and Value
Employment Opportunities
Equal Employment Office
Language Services
Legal Notices
News
Procurements
Contact Us
Taxpayer Answer Center
Taxpayer Assistance
Visit a Local Office
Submit a FOIA Request
Request a Speaker
Website Feedback
Make a Payment
Who Must Make Electronic Payments?
Payment Options for Individuals
Payment Options for Businesses
Received a Notice?
Identity Verification Letters Information
Letters and Notices for Individual Income Tax
Deficiencies, Assessments, or Claim Denials
Forms
Business
Cannabis
Excise Taxes
Gaming
Individuals
Miscellaneous
Registration
Sales & Related
Withholding
Federal Tax Forms
Submit Request for Mailed Forms or Publications -Forms Ordering
Tax Resources
Individuals
Businesses
Tax Professionals
Local Governments
Research
Video Library
More
Sign Up For Updates
Revenue
Research
Legal Information
Legal Information
Abusive Tax Shelter
Administrative Hearings
Letter Rulings
Emergency Rules
Proposed Rules
Regulations
Law/Regulations/Rulings
Laws and Legislation
Laws
Illinois Compiled Statutes
Revenue Tax Acts
Income Tax Act
Property Tax Code
Retailers’ Occupation Tax
Service Occupation Tax
Service Use Tax
Uniform Penalty and Interest Act
Use Tax
Legislation
Illinois General Assembly
Regulations
Administrative Rules
July 2024 Regulatory Agenda
Proposed Rules
Rules
Emergency Rules
Regulatory Review Group
Regulatory Review Group
- login required
IDOR Rulings and Other Information
Administrative Hearings
Organized by Tax Type
Organized by Issue
Letter Ruling Requests, Subpoenas and Other Documents
General Counsel's Office
Letter Rulings
Income tax
Sales tax