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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.

Employment Sign Up for Updates

2018 Income Tax Letter Rulings

General Information Letters

Ruling Date Subject Synopsis
IT 18-0001-GIL 09/09/2018
 Residency
 The Department will not issue ruling determining residency.
IT 18-0002-GIL 09/17/2018
 Compensation Paid in Illinois
 Place where service is directed or controlled. (This is a GIL).
IT 18-0003-GIL 10/23/2018
 Alternative Apportionment Alternative Apportionment Not Allowed unless Taxpayer Shows Sales Factor does not Fairly Reflect Market for Goods or Services. (This is a GIL).

Private Letter Rulings

Ruling Date Subject Synopsis
IT 18-0001-PLR 01/29/2018
 Historic Preservation
 River Edge Redevelopment Zone credit may not be transferred.
IT 18-0002-PLR 05/03/2018
 Alternative Apportionment
 Occasional Sale Rule not applicable to sale in the regular course of business.
IT 18-0003-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0004-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0005-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0006-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0007-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0008-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0009-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0010-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.
IT 18-0011-PLR 11/29/2018
 Sales Factor Intangible Property
 Taxpayer originating loans to customers in ordinary course of business is Dealer.