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2020 Income Tax Letter Rulings

General Information Letters

Ruling	Date	Subject	Synopsis
IT 20-0001-GIL	01/07/2020	Alternative Apportionment	Alternative Apportionment Not Allowed unless Taxpayer Demonstrates Sales Factor does not Fairly Reflect Market for Goods or Services. (This is a GIL.)
IT 20-0002-GIL	01/21/2020	Alternative Apportionment	Petition for Alternative Apportionment not Timely
IT 20-0003-GIL	01/21/2020	Alternative Apportionment	Alternative Apportionment Not Allowed unless Taxpayer Shows Sales Factor does not Fairly Reflect Market for Goods or Services. (This is a GIL.)
IT 20-0004-GIL	01/21/2020	Alternative Apportionment	Alternative Apportionment Not Allowed unless Taxpayer Shows Sales Factor does not Fairly Reflect Market for Goods or Services
IT 20-0005-GIL	01/27/2020	Credits– Foreign Tax	Alimony Deduction Reduces Credit Limitation Under IITA Section 601(b)(3)
IT 20-0006-GIL	03/05/2020	Withholding	Discusses Federal single state tax withholding requirements for certain employees of motor carriers. (This is a GIL.)
IT 20-0007-GIL	04/03/2020	Credits	Historic Preservation Credit may be Allocated to Partners Pursuant to Agreement of Partners. (This is a GIL.)
IT 20-0008-GIL	04/06/2020	Credits	River Edge Historic Preservation Credit may be Allocated to Partners Pursuant to Agreement of Partners. (This is a GIL.)
IT 20-0009-GIL	06/19/2020	Trust Residency	Whether a trust is +an Illinois resident dependent on definition of resident found in Sections 1501(a)(20)(C) and (D) of the IITA. (This is a GIL.).
IT 20-0010-GIL	08/19/2020	Base Income - Modifications	No Modifications are Allowed except as Expressly Provided. (This is a GIL).
IT 20-0011-GIL	05/06/2020	Refunds – Credit of Overpayment to Liabilities	Overpayments will be applied to pre-existing liabilities before being credited toward a current liability. (This is a GIL.)

Private Letter Rulings

Ruling	Date	Subject	Synopsis
IT 20-0001-PLR	01/24/2020	Captive Real Estate Investment	REIT More Than 50%-Owned by Publicly Traded Foreign REIT is not Captive REIT (This is a PLR.)