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2010 Income Tax Letter Rulings

General Information Letters

Ruling
Date
Subject Synopsis
IT 10-0030-GIL 12/09/2010 Alternative Apportionment General Information Letter: Petition for alternative apportionment contained insufficient information for the Department to grant the petition.
IT 10-0029-GIL 12/07/2010 Credits – Other Rulings General Information Letter: Taxpayers whose dependent children have no Social Security numbers because of religious exemption are entitled to the education expense credit for qualifying expenses incurred for the children.
IT 10-0028-GIL 10/26/2010 Alternative Apportionment General Information Letter: Alternative apportionment may not be granted on a petition that does not conform to the regulatory requirements.
IT 10-0027-GIL 10/26/2010 Credits – Property Tax General Information Letter: Spouses filing joint returns, but who maintain separate Illinois residences, may each claim a credit for property taxes paid on his or her own residence.
IT 10-0026-GIL 10/18/2010 Bingo, Pull Tabs and Charitable Games General Information Letter: Explanation of various issues arising under the Illinois Charitable Games Act.
IT 10-0025-GIL 10/18/2010 Subtraction Modifications – Retirement Income General Information Letter: Illinois does not tax early withdrawals from 401(k) plans.
IT 10-0024-GIL 10/18/2010 Withholding – Other Rulings General Information Letter: An individual will be allowed credit for Illinois income tax withholding reported on a Form W-2 under a different name if the individual can demonstrate that the IRS allowed the individual a credit for the federal income tax withholding reported on that Form W-2.
IT 10-0023-GIL 10/14/2010 Partnerships General Information Letter: Explanation of the subtraction allowed to partnerships for
“personal service income” as defined in IRC Section 1348(b)(1), as in effect on December 31, 1991.
IT 10-0022-GIL 10/14/2010 Estimated Tax General Information Letter: Estimated tax was required to be paid on the entire gain realized by the taxpayer on a sale that qualifies for the installment method of reporting, if the taxpayer elects not to use the installment method.
IT 10-0021-GIL 08/17/2010 Credits – Foreign Tax General Information Letter: Illinois residents are exempt from Wisconsin income tax on employee wages, and so are not allowed a credit for taxes paid to Wisconsin on wages.
IT 10-0020-GIL 08/05/2010 Public Law 86-272/Nexus General Information Letter: Nexus issues are not generally suitable for resolution by letter ruling.
IT 10-0019-GIL 08/03/2010 Exempt Organizations General Information Letter: Exempt organizations are subject to Illinois income tax only on unrelated business taxable income.
IT 10-0018-GIL 07/23/2010 Public Law 86-272/Nexus General Information Letter: Nexus issues are not generally suitable for resolution by letter ruling.
IT 10-0017-GIL 07/16/2010 Withholding – Other Rulings General Information Letter: Reasons the Department requests copies of Forms W-2 from some electronic filers explained.
IT 10-0016-GIL 06/30/2010 Public Law 86-272/Nexus General Information Letter: Nexus issues are generally not appropriate for general information letters.
IT 10-0015-GIL 06/28/2010 Withholding – Other Rulings General Information Letter: A general explanation is provided of the principles for determining when compensation paid to an employee providing services within and without Illinois is subject to withholding.
IT 10-0014-GIL 06/25/2010 Public Law 86-272/Nexus General Information Letter: Nexus issues are generally not appropriate for general information letters.
IT 10-0013-GIL 06/22/2010 Net Income (Loss) and Net Loss Deduction (IITA §207) General Information Letter: Illinois has no equivalent of IRC Section 642(h) that would allow a beneficiary of a terminated estate to claim a carryforward deduction of an Illinois net loss incurred by the estate.
IT 10-0012-GIL 05/28/2010 Withholding – Personal Service Contracts General Information Letter: Withholding requirement for personal service contracts involving nonresident individuals under IITA Section 708 was repealed in 1989.
IT 10-0011-GIL 05/03/2010 Withholding – Other Rulings General Information Letter: Employees using false names or identification numbers are entitled to a credit for taxes they can prove were withheld from their wages.
IT 10-0010-GIL 04/19/2010 Credits – Other Rulings General Information Letter: Tuition paid to a California school for home-based internet schooling does not qualify for the education expense credit.
IT 10-0009-GIL 04/08/2010 Addition Modifications – Other Rulings General Information Letter: The attribution rules in IRC Section 318 are used to determine ownership for purposes of determining whether a REIT is a captive REIT required to add back its dividends-paid deduction, not for determining control.
IT 10-0008-GIL 04/02/2010 Subtraction Modifications – Interest On U.s.
government Obligations		 General Information Letter: No federal statute prohibits state taxation of interest paid on Small Business Administration Participation Business Pass-Through Certificates or loans guaranteed by the Small Business Administration.
IT 10-0007-GIL 03/10/2010 Credit – Replacement Tax Investment General Information Letter: A taxpayer that is not primarily engaged in retailing, in manufacturing or in mining of coal or fluorite may not claim the replacement tax investment credit on property that is used in one of those activities.
IT 10-0006-GIL 02/26/2010 Exemptions General Information Letter: Taxpayers are allowed the same number of exemptions for dependents in computing Illinois net income as are allowed for federal income tax purposes.
IT 10-0005-GIL 02/19/2010 Subtractions – Other Rulings General Information Letter: A correction is made to the reference to Form IL-1065 in IT 10-0003 GIL.
IT 10-0004-GIL 02/16/2010 Apportionment – Sales Factor General Information Letter: Various issues in the sales factor statute for broadcasting income are addressed.
IT 10-0003-GIL
01/12/2010
Subtraction Modifications – Other Rulings General Information Letter: IITA Section 203(d)(2)(J) allows partnerships to subtract expenses whose deduction is disallowed under IRC Section 280C.
IT 10-0002-GIL 01/04/2010 Subtraction Modifications – Other Rulings General Information Letter: No subtraction is allowed for depreciation on gain deferred under IRC Section 1031 on the exchange of property located outside Illinois.
IT 10-0001-GIL
01/04/2010
Net Operating Loss and Net Operating Loss Deduction General Information Letter: Unless a timely election is made to carry losses forward only, an Illinois net lo0ss incurred in a taxable year for which carrybacks are allowed must first be carried back.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 10-0002-PLR 04/22/2010 Apportionment – Financial Organizations Private Letter Ruling: A corporation that elects to be a bank holding company during a taxable year is a financial organization for the entire taxable year.
IT 10-0001-PLR 02/09/2010
 Apportionment – Financial Organizations
 Private Letter Ruling: If a disregarded entity is a bank, the owner of the entity is a bank which cannot be included in a unitary business group with a non-financial organization, and any subsidiary of the owner is deemed to be a financial organization as a subsidiary of a bank.