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2024 Income Tax Letter Rulings

Ruling Date Subject Synopsis
IT 24-0001-GIL
 01/04/2024 Compensation Guidance is provided on allocating certain types of compensation for past services under various scenarios and the related withholding required. (GIL)
​IT-24-0002-GIL
 03/18/2024 ​Alternative Apportionment
 ​General Information Letter: Alternative apportionment not allowed unless taxpayer demonstrates sales factor does not fairly reflect market for goods or services. (GIL)
​IT-24-0003-GIL 03/25/2024 Addition Modifications Whether certain expenses from Bright Start college savings program are required to be added back on Schedule M. (This is a GIL.)
IT-24-0004-GIL 04/29/2024 Foreign Tax General Information Letter: Guidance provided on the Illinois foreign tax credit under IITA Section 601(b)(3) for a dual-resident electing small business trust. (This is a GIL.)
IT-24-0005-GIL 04/29/2024 Allocation 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. (This is a GIL.)
IT-24-0006-GIL 06/24/2024 Alternative Apportionment Alternative apportionment not appropriate where royalties earned from licensing the use of intangible personal property did not comprise 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). (This is a GIL.)
IT-24-0007-GIL 08/05/2024 Miscellaneous This letter responds to an annual survey. (This is a GIL.)
IT-24-0008-GIL 09/17/2024 Apportionment-Sales Factor The destination of products to a third-party warehouse or distribution location is reviewed under the provisions of IITA Section 304(a)(3)(B)(i). (This is a GIL.) 
IT-24-0009-GIL 09/25/2024 Alternative Apportionment Petition for alternative apportionment not filed timely with the Department.
​IT-24-0010-GIL 11/06/2024 Modifications - Bonus Depreciation General explanation of bonus depreciation modifications for passenger automobiles subject to IRC Section 280F limits. (This is a GIL.)
IT-24-0011-GIL 11/15/2024 Subtraction Modification Whether the transfer of property at death qualifies as a transfer or disposition giving rise to the subtraction modification for bonus depreciation. (This is a GIL.)
IT-24-0012-GIL 12/03/2024  Pass Thru Withholding IITA 709.5(a) Nonbusiness Annuity Income not Subject to Withholding. (This is a GIL.)

Private Letter Rulings

Ruling Date Subject Synopsis
IT-24-0001-PLR
 03/07/2024 Apportionment-Sales Factor Temporary interruption in Illinois of shipment from another state to other states or to a foreign country in which the taxpayer is not subject to tax will not cause the sale to be thrown back to Illinois.