| Ruling |
Date |
Subject |
Synopsis |
| IT 17-0001-GIL |
01/09/2017 |
Nexus |
Whether taxpayer has nexus with Illinois is extremely fact-specific. Department does not issue rulings regarding nexus with the State. |
| IT 17-0002-GIL |
12/07/2016 |
Base Income – Disability Pay |
Base income includes payments under Public Employee Disability Act only if included in Federal AGI. (This is a GIL) |
| IT 17-0003-GIL |
03/01/2017 |
Alternative Apportionment |
Section 304(f) Does Not Authorize Alternative Method of Apportionment under Section 305(a). |
| IT 17-0004-GIL |
03/16/2017 |
Combined Unitary Returns – Illinois Net Loss |
Elimination of Circular Stock Basis Adjustments When There is No Excluded COD Income Provisions Do Not Limit Amount of Illinois Net Loss Carryovers of Member of Combined Group. (This is a GIL.) |
| IT 17-0005-GIL |
04/28/2017 |
Credits – Foreign Tax |
Gambling Income Taxable in Other State Does Not Increase Credit Limitation Under IITA Section 601(b)(3). (This is a GIL.) |
| IT 17-0006-GIL |
05/02/2017 |
Alternative Apportionment |
Apportionment of Separate Businesses under Regulation 100.3010(b) Does Not Require Petition for Alternative Apportionment. (This is a GIL) |
| IT 17-0007-GIL |
06/06/2017 |
Nexus |
Department Does Not Issue Rulings regarding Nexus. |
| IT 17-0008-GIL |
03/01/2017 |
Subtraction Modifications(Pensions) |
Subtraction Not Applicable to Retirement Plan of a Private Employer in Foreign Country. (This is a GIL.) |
| IT 17-0009-GIL |
08/14/2017 |
(Refunds) (Other Rulings) |
Regulation Section 100.9400(f) Prescribes Form and Manner of Refund Claim (This is a GIL.) |
| IT 17-0010-GIL |
10/02/2017 |
Public Law 86-272 Nexus |
Determination of Nexus is Fact-Specific. (This is a GIL) |
| IT 17-0011-GIL |
12/13/2017 |
Tax Changes |
P.A. 100-22 Illinois Income Tax Changes (This is a GIL.) |
| IT 17-0012-GIL |
12/28/2017 |
Subtraction Modification |
Subtraction modification for military pay by ROTC instructor (This is a GIL.) |
| IT 17-0013-GIL |
12/27/2017 |
Residency/Non-residency |
Sourcing self-employment income (This is a GIL.) |
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