| 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.) |
| IT-25-0005-GIL |
07/28/2025 |
Partnerships |
The gain from the sale of Illinois real property as the sole partnership asset is allocated to this State under Section 303 or Section 304 of the Illinois Income Tax Act. (This is a GIL.) |
| IT-25-0006-GIL |
07/29/2025 |
Subtractions |
Retirement income, including amounts passed through from an estate or trust, is eligible for a subtraction modification under IITA Section 203(a)(2)(F). |
| IT-25-0007-GIL |
08/15/2025 |
Nexus |
Nexus issues are not generally suitable for resolution by letter ruling. (This is a GIL.) |
| IT-25-0008-GIL |
08/15/2025 |
Miscellaneous |
This letter responds to an annual survey. (This is a GIL.) |
| IT 25-0009-GIL |
09/11/2025 |
Residency |
Changing the situs of a trust may result, depending on other relevant factors, in a change of residence for tax purposes. (This is a GIL). |
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