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2013 Income Tax Letter Rulings

General Information Letters

Ruling
Date
Subject Synopsis
IT 13-0015-GIL 12/31/2013 Credits – Foreign Tax General Information Letter: Illinois resident who had income tax of a reciprocal state withheld from wages in error must file a claim for refund with that state, and cannot claim a foreign tax credit for the taxes.
IT 13-0014-GIL 11/04/2013 Credit Foreign Tax General Information Letter: Gambling winnings are sourced to the state of residence of the individual winner, so are not included in the computation of the cap on the credit allowed under IITA Section 601(b)(3).
IT 13-0013-GIL 11/04/2013 Apportionment – Sales Factor General Information Letter: General explanation of the application of IITA Section 304(a)(3)(B) and (C-5).
IT 13-0012-GIL 10/24/2013 Alternative Apportionment General Information Letter: A petition to use an alternative method of apportionment cannot be granted without a showing that the statutory method fails to reflect the market for the taxpayer’s goods, services or other sources of business income and a showing that the requested alternative better reflects that market.
IT 13-0011-GIL 10/21/2013 Deficiencies General Information Letter: In the case of a return filed before the due date for filing, a notice of deficiency may be issued at any time prior to the date that is 3 years after the due date for filing, taking into account the automatic extension granted to all taxpayers under 86 Ill. Adm. Code Section 100.5020(b).
IT 13-0010-GIL 09/27/2013 Addition Modifications – Other General Information Letter: Technical termination of a partnership triggers the requirements in IITA Section 203 (d)(2)(D-6) and (P) to reverse the bonus depreciation modifications reported by the taxpayer in prior years.
IT 13-0009-GIL 08/26/2013 Compensation General Information Letter: Employee compensation of a nonresident is not sourced to Illinois unless the nonresident performs some services in Illinois.
IT 13-0008-GIL 06/27/2013 Residency/Nonresidency General Information Letter: Under 86 Ill. Adm. Code Section 100.3020(f)(2), an individual who was an Illinois resident in one year and, in the following year, spent 160 days in Illinois, 150 in Florida and 55 in Wisconsin would be presumed to be an Illinois resident in that following year.
IT 13-0007-GIL 05/07/2013 Net Operating Loss and Net Operating Loss Deduction. General Information Letter: Corporation that incurred Illinois net losses, and then ceased conducting business in Illinois, is not barred from carrying the losses forward and deducting them in subsequent years when it is again conducting business in Illinois, subject to the same limitations as if it had continuously conducted business in Illinois.
IT 13-0006-GIL 04/10/2013 Subtraction Modifications – Pensions General Information Letter: Income from an annuity purchased for a retiree by a qualified pension plan may qualify for the subtraction for retirement income.
IT 13-0005-GIL 04/09/2013 Credits - Other General Information Letter: Criteria for determining whether a school qualifies for the education expense credit explained.
IT 13-0004-GIL 03/26/2013 Subtraction Modifications – Pensions General Information Letter: Pensions received from overseas employment by foreign corporations most likely do not qualify for subtraction from adjusted gross income.
IT 13-0003-GIL 03/26/2013 Subtraction Modifications – Pensions General Information Letter: Pensions received from overseas employment by foreign corporations most likely do not qualify for subtraction from adjusted gross income.
IT 13-0002-GIL 03/21/2013 Alternative Apportionment General Information Letter: Request to use alternative apportionment method for income passed through from a partnership cannot be granted based on information contained in the petition.
IT 13-0001-GIL 03/21/2013 Alternative Apportionment General Information Letter: Request to use alternative apportionment method for income passed through from a partnership cannot be granted based on information contained in the petition.

Private Letter Rulings

Ruling Date Subject Synopsis
IT 13-0003-PLR 09/18/2013 Alternative Apportionment Private Letter Ruling: Taxpayer was terminated in a prior year is granted permission to apportion gain from liquidating sale of depreciable real property by using the average of the apportionment factors of years in which the property was used in the business.
IT 13-0002-PLR 06/13/2013 Commercial Domicile Private Letter Ruling. Under the facts represented, the commercial domicile of the taxpayer is not in Illinois.
IT 13-0001-PLR 03/01/2013 Apportionment – Sales Factor Private Letter Ruling: Receipts from sale of assets comprising a business segment are excluded from the sales factor as being from an occasional sale.