| Ruling |
Date |
Subject |
Synopsis |
|---|
| IT 25-0001-GIL |
03/10/2025 |
Alternative Apportionment |
Petition to include property and payroll apportionment factors in sales factor calculation cannot be granted merely because the alternative method reaches a different apportionment percentage than the required statutory formula. |
IT 25-0002-GIL
|
03/17/2025 |
Alternative Apportionment |
Apportionment of separate businesses under 86 Ill. Adm. Code Section 100.3010(b) does not require petition for alternative apportionment. (This is a GIL.) |
| IT-25-0003-GIL |
03/26/2025 |
Alternative Apportionment |
Apportionment of separate businesses under 86 Ill. Adm. Code Section 100.3010(b) does not require petition for alternative apportionment. (This is a GIL.) |
| IT-25-0004-GIL |
05/06/2025 |
Income Tax - Subtractions |
Subtraction modification may be claimed in the same tax year a taxpayer receives the Employee Retention Credit and reports an overstated wage expense amount as gross income on its federal return for the disallowed wage deduction. (This is a GIL.) |
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