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Scam Alert: Fake Texts and Websites Impersonating IDOR

Be alert for fraudulent messages or websites attempting to steal your banking information, login credentials, or credit card details. The Illinois Department of Revenue (IDOR) will never request personal or financial information via text message. To confirm official communications or contact details, always visit https://tax.illinois.gov.

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Legal Letter Rulings

General Information Letters (“GIL”), are designed to provide general information, and are not a statement of department policy, and are not binding on the Department. See 2 Ill. Adm. Code 1200.120.

Private Letter Rulings ("PLR"), are issued by the department in response to specific taxpayer inquiries concerning the application of a tax statute or rule to a particular fact situation. A PLR is binding on the Department, but only as to the taxpayer issued the ruling and only to the extent the facts recited in the PLR are correct and complete. See 2 Ill. Admin. Code 1200.110.

Letter Rulings Organized by Year

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