Agencies
Services
Tax Publications
| Name | Description |
|---|---|
| Pub-101 | Income Exempt from Tax - HTML version |
| Pub-102 | Illinois Filing Requirements for Military Personnel - HTML version |
| Pub-103 | Penalties and Interest for Illinois Taxes - HTML version |
| Pub-104 |
Common Sales and Use Tax Exemptions - similar content can be found in PIO-101, Illinois Sales & Use Tax Matrix |
| Pub-105 | Illinois Estimated Payment Requirements for Individuals and Businesses - HTML version |
| Pub-106 | Hotel Operators' Occupation Tax - HTML Version - Updated 09/03/2026 |
| Pub-107 | Electronic Records and Computer Assisted Auditing |
| Pub-108 | Illinois Property Tax Credit - HTML version |
| Pub-110 | Forms W-2, W-2c, W-2G, and 1099 Filing and Storage Requirements for Employers and Payers, including 1099-K Electronic Filing Requirements - HTML version |
| Pub-111 | Illinois Schedule CR for Individuals - HTML version Comparison Formulas for Schedule CR for current tax year: 2025 Comparison Formulas for Schedule CR for prior years are available on the archive site. |
| Pub-112 | Education Expense Credit - General Rules and Requirements for Schools, Home Schools, Parents, and Guardians - HTML version |
| Pub-113 | Retailer's Overview of Sales and Use Tax and Prepaid Wireless E911 Surcharge - HTML version - Updated 12/23/2025 |
| Pub-113-D | Overview of Destination-based Sales Tax - HTML version |
| Pub-113-L | Lease Tax FAQs |
| Pub-113-SOT | Serviceperson’s Overview of Service Occupation Tax (SOT) - HTML version |
| Pub-114 | Automobile Renting Occupation and Use Tax - Also see the Automobile Renting Occupation & Use Taxes webpage |
| Pub-115 |
County Motor Fuel Tax - HTML version |
| Pub-116 |
Chicago Soft Drink Tax - Also see the Chicago Home Rule Municipal Soft Drink Occupation Tax webpage |
| Pub-117 |
Metropolitan Pier and Exposition Authority (MPEA) Food and Beverage Tax - Also see the Metropolitan Pier and Exposition Authority (MPEA) Food and Beverage Tax webpage |
| Pub-118 | Tire User Fee - Also see the Tire User Fee webpage |
| Pub-119 | Illinois Schedule NR for Individuals - HTML version |
| Pub-120 | Retirement Income - HTML version |
| Pub-121 | Illinois Income Tax Withholding for Household Employees - HTML version |
| Pub-122 | Instructions for Farmland Assessments - Updated 12/10/2025 |
| Pub-123 | Instructions for Residential Schedules |
| Pub-124 | Construction Terminology - HTML version |
| Pub-125 | Injured and Innocent Spouse Relief - HTML version |
| Pub-126 | Instructions for Commercial and Industrial Cost Schedules |
| Pub-127 | Component-in-Place Schedules |
| Pub-129 | Pass-through Entity Information - HTML version |
| Pub-130 |
Who is Required to Withhold Illinois Income Tax - HTML version |
| Pub-131 |
Withholding Income Tax Payment and Filing Requirements |
| Pub-132 | Illinois Earned Income Tax Credit (EITC) Information - HTML version |
| Pub-134 | Developer's Preferential Assessment for Subdivisions Property Tax Code, Section 10-30 |
| Pub-135 | Preferential Assessments for Wooded Acreage |
| Pub-136 | Property Assessment and Equalization |
| Pub-139 |
Application Process to Obtain Sales Tax Exemption Certificates for Building Materials |
| Pub-140 |
Reporting Requirements for Business Incentives |
* Level the Playing Field for Illinois Retail Act
For more information, refer to the Resource Page for the Level the Playing Field for Illinois Retail Act.