Skip to main content
Sign Up For Updates

2023 Income Tax Letter Rulings

Ruling Date Subject Synopsis
IT 23-0001-GIL
 03/21/2023 Base Income; Modifications Explanation of the Illinois income tax treatment of Medicare Title XVIII premiums and related expenses. (This is a GIL.)
​IT-23-0002-GIL
 03/22/2023​ ​Alternative Apportionment
 ​General Information Letter: Alternative apportionment not allowed unless taxpayer demonstrates sales factor does not fairly reflect market for goods or services.
​IT-23-0003-GIL 05/25/2023 Credits Computing the minimum wage credit for tipped employees and impact of layoffs on the 90-day requirement (This is a GIL).
​IT-23-0004-GIL 05/31/2023 Nexus Whether insuring risk in Illinois constitutes nexus (This is a GIL).
​IT-23-0005-GIL 05/31/2023 Subtractions Retirement income, including lump sum payment, is eligible for subtraction modification under Section 203(a)(2)(F) of the IITA if it is included in federal adjusted gross income pursuant to the provisions of the Internal Revenue Code cited in Section 203(a)(2)(F).
​IT-23-0006-GIL 05/31/2023 Subtractions Retirement income, including lump sum payment, is eligible for subtraction modification under Section 203(a)(2)(F) of the IITA if it is included in federal adjusted gross income pursuant to the provisions of the Internal Revenue Code cited in Section 203(a)(2)(F).
​IT-23-0007-GIL 06/01/2023 Base Income – Elimination of Intercompany Transactions Partnership is treated as a member of the unitary business group for all purposes if the partnership is more than 90% owned by members of the group. (This is a GIL.)
​IT-23-0008-GIL 06/05/2023 Compensation Paid in Illinois Employer may use time and attendance system to allocate wages between states where employee performs services or complete Form IL-W-6.. (This is a GIL).
​IT-23-0009-GIL 06/05/2023 Compensation Addresses sourcing of employee compensation for resident who performs services in a state with no state withholding requirements. (This is a GIL). 
​IT-23-0010-GIL 06/05/2023 Subtractions Federal net loss carryforward does not affect eligibility for Section (a)(2)(F) subtraction modification for realized NUA benefit. (This is a GIL).
​IT-23-0011-GIL 06/05/2023 Net Income (Loss) And Net Loss Deductions If no timely election was made under IITA Section 207(a-5) to carry a loss forward only, that loss must be carried back. (This is a GIL.)
IT-23-0012-GIL 07/11/2023 Allocations General Information Letter: In computing the credit for taxes paid to other states, residents are required to allocate credits to out-of-state income due to the United States Supreme Court decision in Lunding v. New York Tax Appeals Tribunal.
IT-23-0013-GIL 07/11/2023 Allocations General Information Letter: In computing the credit for taxes paid to other states, residents are required to allocate credits to out-of-state income due to the United States Supreme Court decision in Lunding v. New York Tax Appeals Tribunal.
IT-23-0014-GIL 07/21/2023 Compensation Taxpayer must provide support from employer indicating in which state compensation is paid.
IT-23-0015-GIL 08/03/2023 Pensions – Foreign Pensions Some UK pensions governed by U.S tax treaty with the United Kingdom may qualify for the subtraction modification found in IITA Section 203(a)(2)(L). (This is a GIL.)
IT-23-0016-GIL 08/13/2023

 Non-resident Withholding Withholding is not required when deferred compensation is paid while employee is a non-resident.
IT-23-0017-GIL 08/18/2023 Alternative Apportionment Petition for alternative apportionment cannot be granted based on the information provided. (GIL)
IT-23-0018-GIL 09/21/2023 Alternative Apportionment Alternative apportionment not appropriate where royalties earned from licensing the use of intangible personal property did not compromise more than 50% of taxpayer’s total gross receipts included in gross income and are excluded from sales factor pursuant to IITA Section 304(a)(3)(B-2). (GIL)
IT-23-0019-GIL 10/12/2023 Nexus/Corporate Filing Requirements Nexus issues are not generally suitable for resolution by letter ruling. (This is a GIL.)