PART100. INCOME TAX  


SUBPART A. TAX IMPOSED
§ 100.2000. Introduction
§ 100.2050. Net Income (IITA Section 202)
§ 100.2055. Standard Exemption (IITA Section 204)
§ 100.2060. Compassionate Use of Medical Cannabis Pilot Program Act Surcharge (IITA Section 201(o))
SUBPART B. CREDITS
§ 100.2100. Replacement Tax Investment Credit Prior to January 1, 1994 (IITA 201(e))
§ 100.2101. Replacement Tax Investment Credit (IITA 201(e))
§ 100.2110. Investment Credit; Enterprise Zone and River Edge Redevelopment Zone (IITA Section 201(f))
§ 100.2120. Jobs Tax Credit; Enterprise Zone, Foreign Trade Zone or Sub-Zone and River Edge Redevelopment Zone (IITA Section 201(g))
§ 100.2130. Investment Credit; High Impact Business (IITA 201(h))
§ 100.2140. Credit Against Income Tax for Replacement Tax (IITA 201(i))
§ 100.2150. Training Expense Credit (IITA 201(j))
§ 100.2160. Research and Development Credit (IITA Section 201(k))
§ 100.2163. Environmental Remediation Credit (IITA 201(l))
§ 100.2165. Education Expense Credit (IITA 201(m))
§ 100.2170. Tax Credits for Coal Research and Coal Utilization Equipment (IITA 206)
§ 100.2171. Angel Investment Credit (IITA 220)
§ 100.2175. Invest in Kids Credit (IITA 224)
§ 100.2180. Credit for Residential Real Property Taxes (IITA 208)
§ 100.2181. Credit for Instructional Materials and Supplies. (IITA Section 225)
§ 100.2185. Film Production Services Credit (IITA Section 213)
§ 100.2190. Tax Credit for Affordable Housing Donations (IITA Section 214)
§ 100.2193. Student-Assistance Contributions Credit (IITA 218)
§ 100.2195. Dependent Care Assistance Program Tax Credit (IITA 210)
§ 100.2196. Employee Child Care Assistance Program Tax Credit (IITA Section 210.5)
§ 100.2197. Foreign Tax Credit (IITA Section 601(b)(3))
§ 100.2198. Economic Development for a Growing Economy Credit (IITA 211)
§ 100.2199. Illinois Earned Income Tax Credit (IITA Section 212)
SUBPART C. NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986
§ 100.2200. Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group.(IITA Section 202) - Scope
§ 100.2210. Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group (IITA Section 202) -- Definitions
§ 100.2220. Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) – Current Net Operating Losses: Offsets Between Members
§ 100.2230. Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group. (IITA Section 202) – Carrybacks and Carryforwards
§ 100.2240. Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) – Effect of Combined Net Operating Loss in Computing Illinois Base Income
§ 100.2250. Net Operating Losses Occurring Prior to December 31, 1986, of Unitary Business Groups: Treatment by Members of the Unitary Business Group: (IITA Section 202) – Deadline for Filing Claims Based on Net Operating Losses Carried Back From a Combined Apportionment Year
SUBPART D. ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986
§ 100.2300. Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207)
§ 100.2310. Computation of the Illinois Net Loss Deduction for Losses Occurring On or After December 31, 1986 (IITA 207)
§ 100.2320. Determination of the Amount of Illinois Net Loss for Losses Occurring On or After December 31, 1986
§ 100.2330. Illinois Net Loss Carrybacks and Net Loss Carryovers for Losses Occurring On or After December 31, 1986 (IITA Section 207)
§ 100.2340. Illinois Net Losses and Illinois Net Loss Deductions for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Separate Unitary Versus Combined Unitary Returns
§ 100.2350. Illinois Net Losses and Illinois Net Loss Deductions, for Losses Occurring On or After December 31, 1986, of Corporations that are Members of a Unitary Business Group: Changes in Membership
§ 100.2360. Illinois Net Losses and Illinois Net Loss Deductions for Losses of Cooperatives Occurring On or After December 31, 1986 (IITA Section 203(e)(2)(F))
SUBPART E. ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS
§ 100.2405. Gross Income, Adjusted Gross Income, Taxable Income and Base Income Defined; Double Deductions Prohibited; Legislative Intention (IITA Section 203(e), (g) and (h))
§ 100.2410. Net Operating Loss Carryovers for Individuals, and Capital Loss and Other Carryovers for All Taxpayers (IITA Section 203)
§ 100.2430. Addition and Subtraction Modifications for Transactions with 80/20 and Noncombination Rule Companies
§ 100.2435. Addition Modification for Student-Assistance Contribution Credit (IITA Sections 203(a)(2)(D-23), (b)(2)(E-16), (c)(2)(G-15), (d)(2)(D-10))
§ 100.2450. IIT Refunds (IITA Section 203(a)(2)(H), (b)(2)(F), (c)(2)(J) and (d)(2)(F))
§ 100.2455. Subtraction Modification: Federally Disallowed Deductions (IITA Sections 203(a)(2)(M), 203(b)(2)(I), 203(c)(2)(L) and 203(d)(2)(J))
§ 100.2465. Claim of Right Repayments (IITA Section 203(a)(2)(P), (b)(2)(Q), (c)(2)(P) and (d)(2)(M))
§ 100.2470. Subtraction of Amounts Exempt from Taxation by Virtue of Illinois Law, the Illinois or U.S. Constitutions, or by Reason of U.S. Treaties or Statutes (IITA Sections 203(a)(2)(N), 203(b)(2)(J), 203(c)(2)(K) and 203(d)(2)(G))
§ 100.2480. Enterprise Zone and River Edge Redevelopment Zone Dividend Subtraction (IITA Sections 203(a)(2)(J), 203(b)(2)(K), 203(c)(2)(M) and 203(d)(2)(K))
§ 100.2490. Foreign Trade Zone/High Impact Business Dividend Subtraction (IITA Sections 203(a)(2)(K), 203(b)(2)(L), 203(c)(2)(O), 203(d)(2)(M))
SUBPART F. BASE INCOME OF INDIVIDUALS
§ 100.2510. Subtraction for Contributions to Illinois Qualified Tuition Programs (Section 529 Plans) (IITA Section 203(a)(2)(Y))
§ 100.2565. Subtraction for Recovery of Itemized Deductions (IITA Section 203(a)(2)(I))
§ 100.2580. Medical Care Savings Accounts (IITA Sections 203(a)(2)(D-5), 203(a)(2)(S) and 203(a)(2)(T))
§ 100.2590. Taxation of Certain Employees of Railroads, Motor Carriers, Air Carriers and Water Carriers
SUBPART G. BASE INCOME OF CORPORATIONS
§ 100.2655. Subtraction Modification for Enterprise Zone and River Edge Redevelopment Zone Interest (IITA Section 203(b)(2)(M))
§ 100.2657. Subtraction Modification for High Impact Business Interest (IITA Section 203(b)(2)(M-1))
§ 100.2665. Subtraction for Payments to an Attorney-in-Fact (IITA Section 203(b)(2)(R))
§ 100.2668. Subtraction for Dividends from Controlled Foreign Corporations (IITA Section 203(b)(2)(Z))
SUBPART H. BASE INCOME OF TRUSTS AND ESTATES
§ 100.2770. Subtraction for Recovery of Itemized Deductions of a Decedent (IITA Section 203(c)(2)(W))
§ 100.2775. Subtraction for Refunds of Taxes Paid to Other States for Which a Credit Was Claimed (IITA Section 203(c)(2)(X))
SUBPART I. BASE INCOME OF PARTNERSHIPS
§ 100.2850. Subtraction Modification for Personal Service Income or Reasonable Allowance for Compensation to Partners (IITA Section 203(d)(2)(H))
SUBPART J. GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME
§ 100.3000. Terms Used In Article 3 (IITA Section 301)
§ 100.3010. Business and Nonbusiness Income (IITA Section 301)
§ 100.3015. Business Income Election (IITA Section 1501)
§ 100.3020. Resident (IITA Section 301)
SUBPART K. COMPENSATION
§ 100.3100. Compensation (IITA Section 302)
§ 100.3110. State (IITA Section 302)
§ 100.3120. Allocation of Compensation Paid to Nonresidents (IITA Section 302)
SUBPART L. NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
§ 100.3200. Taxability in Other State (IITA Section 303)
§ 100.3210. Commercial Domicile (IITA Section 303)
§ 100.3220. Allocation of Certain Items of Nonbusiness Income by Persons Other Than Residents (IITA Section 303)
SUBPART M. BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS
§ 100.3300. Allocation and Apportionment of Base Income (IITA Section 304)
§ 100.3310. Business Income of Persons Other Than Residents (IITA Section 304) – In General
§ 100.3320. Business Income of Persons Other Than Residents(IITA Section 304) -- Apportionment [Repealed]
§ 100.3330. Business Income of Persons Other Than Residents (IITA Section 304 – Allocation
§ 100.3340. Business Income of Persons Other Than Residents (IITA Section 304)
§ 100.3350. Property Factor (IITA Section 304)
§ 100.3360. Payroll Factor (IITA Section 304)
§ 100.3370. Sales Factor (IITA Section 304)
§ 100.3371. Sales Factor for Telecommunications Services
§ 100.3373. Sales Factor for Publishing
§ 100.3380. Special Rules (IITA Section 304)
§ 100.3390. Petitions for Alternative Allocation or Apportionment (IITA Section 304(f))
§ 100.3400. Apportionment of Business Income of Financial Organizations for Taxable Years Ending Prior to December 31, 2008 (IITA Section 304(c))
§ 100.3405. Apportionment of Business Income of Financial Organizations for Taxable Years Ending on or after December 31, 2008 (IITA Section 304(c))
§ 100.3420. Apportionment of Business Income of Insurance Companies (IITA Section 304(b))
§ 100.3450. Apportionment of Business Income of Transportation Companies (IITA Section 304(d))
§ 100.3500. Allocation and Apportionment of Base Income by Nonresident Partners
§ 100.3600. Combined Apportionment for Taxpayers Using Different Apportionment Formulas (IITA Section 1501(a)(27))
SUBPART N. ACCOUNTING
§ 100.4100. Taxable Years (IITA Section 401)
§ 100.4500. Carryovers of Tax Attributes (IITA Section 405)
SUBPART O. TIME AND PLACE FOR FILING RETURNS
§ 100.5000. Time for Filing Returns (IITA Section 505)
§ 100.5010. Place for Filing Returns: All Taxpayers (IITA Section 505)
§ 100.5020. Extensions of Time for Filing Returns: All Taxpayers (IITA Section 505)
§ 100.5030. Taxpayer's Notification to the Department of Certain Federal Changes Arising in Federal Consolidated Return Years, and Arising in Certain Loss Carryback Years (IITA Section 506)
§ 100.5040. Innocent Spouses
§ 100.5050. Frivolous Returns
§ 100.5060. Reportable Transactions (IITA Section 501(b))
§ 100.5070. List of Investors in Potentially Abusive Tax Shelters and Reportable Transactions
§ 100.5080. Registration of Tax Shelters (IITA Section 1405.5)
SUBPART P. COMPOSITE RETURNS
§ 100.5100. Composite Returns: Eligibility (IITA Section 502(f))
§ 100.5110. Composite Returns: Responsibilities of Authorized Agent
§ 100.5120. Composite Returns: Individual Liability
§ 100.5130. Composite Returns: Required forms and computation of Income (IITA Section 502(f))
§ 100.5140. Composite Returns: Estimated Payments
§ 100.5150. Composite Return: Tax, Penalties and Interest
§ 100.5160. Composite Returns: Credits on Separate Returns
§ 100.5170. Composite Returns: Definition of a "Lloyd's Plan of Operation"
§ 100.5180. Composite Returns: Overpayments and Underpayments
SUBPART Q. COMBINED RETURNS
§ 100.5200. Filing of Combined Returns
§ 100.5201. Definitions and Miscellaneous Provisions Relating to Combined Returns
§ 100.5205. Election to File a Combined Return
§ 100.5210. Procedures for Elective and Mandatory Filing of Combined Returns
§ 100.5215. Filing of Separate Unitary Returns (IITA Section 304(e))
§ 100.5220. Designated Agent for the Members (IITA Section 304(e))
§ 100.5230. Combined Estimated Tax Payments
§ 100.5240. Claims for Credit of Overpayments
§ 100.5250. Liability for Combined Tax, Penalty and Interest
§ 100.5260. Combined Amended Returns
§ 100.5265. Common Taxable Year
§ 100.5270. Computation of Combined Net Income and Tax (IITA Section 304(e))
§ 100.5280. Combined Return Issues Related to Audits
SUBPART R. PAYMENTS
§ 100.6000. Payment on Due Date of Return (IITA Section 601)
SUBPART S. REQUIREMENT AND AMOUNT OF WITHHOLDING
§ 100.7000. Requirement of Withholding (IITA Section 701)
§ 100.7010. Compensation Paid in this State (IITA Section 701)
§ 100.7020. Transacting Business Within This State (IITA Section 701)
§ 100.7030. Payments to Residents (IITA Section 701)
§ 100.7035. Nonresident Partners, Subchapter S Corporation Shareholders, and Trust Beneficiaries (IITA Section 709.5)
§ 100.7040. Employer Registration (IITA Section 701)
§ 100.7050. Computation of Amount Withheld (IITA Section 702)
§ 100.7060. Additional Withholding (IITA Section 701)
§ 100.7070. Voluntary Withholding (IITA Section 701)
§ 100.7080. Correction of Underwithholding or Overwithholding (IITA Section 701)
§ 100.7090. Reciprocal Agreement (IITA Section 701)
§ 100.7095. Cross References
SUBPART T. AMOUNT EXEMPT FROM WITHHOLDING
§ 100.7100. Withholding Exemption (IITA Section 702)
§ 100.7110. Withholding Exemption Certificate (IITA Section 702)
§ 100.7120. Exempt Withholding Under Reciprocal Agreements (IITA Section 702)
SUBPART U. INFORMATION STATEMENT
§ 100.7200. Reports For Employee (IITA Section 703)
SUBPART V. EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD
§ 100.7300. Returns and Payments of Income Tax Withheld from Wages (IITA Sections 704 and 704A)
§ 100.7310. Returns Filed and Payments Made on Annual Basis (IITA Sections 704 and 704A)
§ 100.7320. Time for Filing Returns and Making Payments for Taxes Required to Be Withheld Prior to January 1, 2008 (IITA Section 704)
§ 100.7325. Time for Filing Returns and Making Payments for Taxes Required to Be Withheld On or After January 1, 2008 (IITA Section 704A)
§ 100.7330. Payment of Tax Required to be Shown Due on a Return (IITA Sections 704 and 704A)
§ 100.7340. Correction of Underwithholding or Overwithholding (IITA Section 704)
§ 100.7350. Domestic Service Employment (IITA Sections 704 and 704A)
§ 100.7360. Definitions and Special Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A)
§ 100.7370. Penalty and Interest Provisions Relating to Reporting and Payment of Income Tax Withheld (IITA Sections 704 and 704A)
§ 100.7380. Economic Development for a Growing Economy (EDGE) and Small Business Job Creation Credit (IITA Section 704A(g) and (h))
SUBPART W. ESTIMATED TAX PAYMENTS
§ 100.8000. Payment of Estimated Tax (IITA Section 803)
§ 100.8010. Failure to Pay Estimated Tax (IITA Sections 804 and 806)
SUBPART X. COLLECTION AUTHORITY
§ 100.9000. General Income Tax Procedures (IITA Section 901)
§ 100.9010. Collection Authority (IITA Section 901)
§ 100.9020. Child Support Collection (IITA Section 901)
SUBPART Y. NOTICE AND DEMAND
§ 100.9100. Notice and Demand (IITA Section 902)
SUBPART Z. ASSESSMENT
§ 100.9200. Assessment (IITA Section 903)
§ 100.9210. Waiver of Restrictions on Assessment (IITA Section 907)
SUBPART AA. DEFICIENCIES AND OVERPAYMENTS
§ 100.9300. Deficiencies and Overpayments (IITA Section 904)
§ 100.9310. Application of Tax Payments Within Unitary Business Groups (IITA Section 603)
§ 100.9320. Limitations on Notices of Deficiency (IITA Section 905)
§ 100.9330. Further Notices of Deficiency Restricted (IITA Section 906)
SUBPART BB. CREDITS AND REFUNDS
§ 100.9400. Credits and Refunds (IITA Section 909)
§ 100.9410. Limitations on Claims for Refund (IITA Section 911)
§ 100.9420. Recovery of Erroneous Refund (IITA Section 912)
SUBPART CC. INVESTIGATIONS AND HEARINGS
§ 100.9500. Access to Books and Records (IITA Section 913)
§ 100.9505. Access to Books and Records -- 60-Day Letters (IITA Section 913) [Repealed]
§ 100.9510. Taxpayer Representation and Practice Requirements
§ 100.9520. Conduct of Investigations and Hearings (IITA Section 914)
§ 100.9530. Books and Records
SUBPART DD. JUDICIAL REVIEW
§ 100.9600. Administrative Review Law (IITA Section 1201)
SUBPART EE. DEFINITIONS
§ 100.9700. Unitary Business Group Defined (IITA Section 1501)
§ 100.9710. Financial Organizations (IITA Section 1501)
§ 100.9715. Transportation Companies (IITA Section 304(d))
§ 100.9720. Nexus
§ 100.9730. Investment Partnerships (IITA Section 1501(a)(11.5))
§ 100.9750. Corporation, Subchapter S Corporation, Partnership and Trust Defined (IITA Section 1501)
SUBPART FF. LETTER RULING PROCEDURES
§ 100.9800. Letter Ruling Procedures
SUBPART GG. MISCELLANEOUS
§ 100.9900. Tax Shelter Voluntary Compliance Program
§ 100.9910. State Tax Preparer Oversight Act [35 ILCS 35]
§ 100.APPENDIX A. Business Income of Persons Other Than Residents [Repealed]
SOURCE: Filed July 14, 1971, effective July 24, 1971; amended at 2 Ill. Reg. 49, p. 84, effective November 29, 1978; amended at 5 Ill. Reg. 813, effective January 7, 1981; amended at 5 Ill. Reg. 4617, effective April 14, 1981; amended at 5 Ill. Reg. 4624, effective April 14, 1981; amended at 5 Ill. Reg. 5537, effective May 7, 1981; amended at 5 Ill. Reg. 5705, effective May 20, 1981; amended at 5 Ill. Reg. 5883, effective May 20, 1981; amended at 5 Ill. Reg. 6843, effective June 16, 1981; amended at 5 Ill. Reg. 13244, effective November 13, 1981; amended at 5 Ill. Reg. 13724, effective November 30, 1981; amended at 6 Ill. Reg. 579, effective December 29, 1981; amended at 6 Ill. Reg. 9701, effective July 26, 1982; amended at 7 Ill. Reg. 399, effective December 28, 1982; amended at 8 Ill. Reg. 6184, effective April 24, 1984; codified at 8 Ill. Reg. 19574; amended at 9 Ill. Reg. 16986, effective October 21, 1985; amended at 9 Ill. Reg. 685, effective December 31, 1985; amended at 10 Ill. Reg. 7913, effective April 28, 1986; amended at 10 Ill. Reg. 19512, effective November 3, 1986; amended at 10 Ill. Reg. 21941, effective December 15, 1986; amended at 11 Ill. Reg. 831, effective December 24, 1986; amended at 11 Ill. Reg. 2450, effective January 20, 1987; amended at 11 Ill. Reg. 12410, effective July 8, 1987; amended at 11 Ill. Reg. 17782, effective October 16, 1987; amended at 12 Ill. Reg. 4865, effective February 25, 1988; amended at 12 Ill. Reg. 6748, effective March 25, 1988; amended at 12 Ill. Reg. 11766, effective July 1, 1988; amended at 12 Ill. Reg. 14307, effective August 29, 1988; amended at 13 Ill. Reg. 8917, effective May 30, 1989; amended at 13 Ill. Reg. 10952, effective June 26, 1989; amended at 14 Ill. Reg. 4558, effective March 8, 1990; amended at 14 Ill. Reg. 6810, effective April 19, 1990; amended at 14 Ill. Reg. 10082, effective June 7, 1990; amended at 14 Ill. Reg. 16012, effective September 17, 1990; emergency amendment at 17 Ill. Reg. 473, effective December 22, 1992, for a maximum of 150 days; amended at 17 Ill. Reg. 8869, effective June 2, 1993; amended at 17 Ill. Reg. 13776, effective August 9, 1993; recodified at 17 Ill. Reg. 14189; amended at 17 Ill. Reg. 19632, effective November 1, 1993; amended at 17 Ill. Reg. 19966, effective November 9, 1993; amended at 18 Ill. Reg. 1510, effective January 13, 1994; amended at 18 Ill. Reg. 2494, effective January 28, 1994; amended at 18 Ill. Reg. 7768, effective May 4, 1994; amended at 19 Ill. Reg. 1839, effective February 6, 1995; amended at 19 Ill. Reg. 5824, effective March 31, 1995; emergency amendment at 20 Ill. Reg. 1616, effective January 9, 1996, for a maximum of 150 days; amended at 20 Ill. Reg. 6981, effective May 7, 1996; amended at 20 Ill. Reg. 10706, effective July 29, 1996; amended at 20 Ill. Reg. 13365, effective September 27, 1996; amended at 20 Ill. Reg. 14617, effective October 29, 1996; amended at 21 Ill. Reg. 958, effective January 6, 1997; emergency amendment at 21 Ill. Reg. 2969, effective February 24, 1997, for a maximum of 150 days; emergency expired July 24, 1997; amended at 22 Ill. Reg. 2234, effective January 9, 1998; amended at 22 Ill. Reg. 19033, effective October 1, 1998; amended at 22 Ill. Reg. 21623, effective December 15, 1998; amended at 23 Ill. Reg. 3808, effective March 11, 1999; amended at 24 Ill. Reg. 10593, effective July 7, 2000; amended at 24 Ill. Reg. 12068, effective July 26, 2000; emergency amendment at 24 Ill. Reg. 17585, effective November 17, 2000, for a maximum of 150 days; amended at 24 Ill. Reg. 18731, effective December 11, 2000; amended at 25 Ill. Reg. 4640, effective March 15, 2001; amended at 25 Ill. Reg. 4929, effective March 23, 2001; amended at 25 Ill. Reg. 5374, effective April 2, 2001; amended at 25 Ill. Reg. 6687, effective May 9, 2001; amended at 25 Ill. Reg. 7250, effective May 25, 2001; amended at 25 Ill. Reg. 8333, effective June 22, 2001; amended at 26 Ill. Reg. 192, effective December 20, 2001; amended at 26 Ill. Reg. 1274, effective January 15, 2002; amended at 26 Ill. Reg. 9854, effective June 20, 2002; amended at 26 Ill. Reg. 13237, effective August 23, 2002; amended at 26 Ill. Reg. 15304, effective October 9, 2002; amended at 26 Ill. Reg. 17250, effective November 18, 2002; amended at 27 Ill. Reg. 13536, effective July 28, 2003; amended at 27 Ill. Reg. 18225, effective November 17, 2003; emergency amendment at 27 Ill. Reg. 18464, effective November 20, 2003, for a maximum of 150 days; emergency expired April 17, 2004; amended at 28 Ill. Reg. 1378, effective January 12, 2004; amended at 28 Ill. Reg. 5694, effective March 17, 2004; amended at 28 Ill. Reg. 7125, effective April 29, 2004; amended at 28 Ill. Reg. 8881, effective June 11, 2004; emergency amendment at 28 Ill. Reg. 14271, effective October 18, 2004, for a maximum of 150 days; amended at 28 Ill. Reg. 14868, effective October 26, 2004; emergency amendment at 28 Ill. Reg. 15858, effective November 29, 2004, for a maximum of 150 days; amended at 29 Ill. Reg. 2420, effective January 28, 2005; amended at 29 Ill. Reg. 6986, effective April 26, 2005; amended at 29 Ill. Reg. 13211, effective August 15, 2005; amended at 29 Ill. Reg. 20516, effective December 2, 2005; amended at 30 Ill. Reg. 6389, effective March 30, 2006; amended at 30 Ill. Reg. 10473, effective May 23, 2006; amended by 30 Ill. Reg. 13890, effective August 1, 2006; amended at 30 Ill. Reg. 18739, effective November 20, 2006; amended at 31 Ill. Reg. 16240, effective November 26, 2007; amended at 32 Ill. Reg. 872, effective January 7, 2008; amended at 32 Ill. Reg. 1407, effective January 17, 2008; amended at 32 Ill. Reg. 3400, effective February 25, 2008; amended at 32 Ill. Reg. 6055, effective March 25, 2008; amended at 32 Ill. Reg. 10170, effective June 30, 2008; amended at 32 Ill. Reg. 13223, effective July 24, 2008; amended at 32 Ill. Reg. 17492, effective October 24, 2008; amended at 33 Ill. Reg. 1195, effective December 31, 2008; amended at 33 Ill. Reg. 2306, effective January 23, 2009; amended at 33 Ill. Reg. 14168, effective September 28, 2009; amended at 33 Ill. Reg. 15044, effective October 26, 2009; amended at 34 Ill. Reg. 550, effective December 22, 2009; amended at 34 Ill. Reg. 3886, effective March 12, 2010; amended at 34 Ill. Reg. 12891, effective August 19, 2010; amended at 35 Ill. Reg. 4223, effective February 25, 2011; amended at 35 Ill. Reg. 15092, effective August 24, 2011; amended at 36 Ill. Reg. 2363, effective January 25, 2012; amended at 36 Ill. Reg. 9247, effective June 5, 2012; amended at 37 Ill. Reg. 5823, effective April 19, 2013; amended at 37 Ill. Reg. 20751, effective December 13, 2013; recodified at 38 Ill. Reg. 4527; amended at 38 Ill. Reg. 9550, effective April 21, 2014; amended at 38 Ill. Reg. 13941, effective June 19, 2014; amended at 38 Ill. Reg. 15994, effective July 9, 2014; amended at 38 Ill. Reg. 17043, effective July 23, 2014; amended at 38 Ill. Reg. 18568, effective August 20, 2014; amended at 38 Ill. Reg. 23158, effective November 21, 2014; emergency amendment at 39 Ill. Reg. 483, effective December 23, 2014, for a maximum of 150 days; amended at 39 Ill. Reg. 1768, effective January 7, 2015; amended at 39 Ill. Reg. 5057, effective March 17, 2015; amended at 39 Ill. Reg. 6884, effective April 29, 2015; amended at 39 Ill. Reg. 15594, effective November 18, 2015; amended at 40 Ill. Reg. 1848, effective January 5, 2016; amended at 40 Ill. Reg. 10925, effective July 29, 2016; amended at 40 Ill. Reg. 13432, effective September 7, 2016; amended at 40 Ill. Reg. 14762, effective October 12, 2016; amended at 40 Ill. Reg. 15575, effective November 2, 2016; amended at 41 Ill. Reg. 4193, effective March 27, 2017; amended at 41 Ill. Reg. 6379, effective May 22, 2017; amended at 41 Ill. Reg. 10662, effective August 3, 2017; amended at 41 Ill. Reg. 12608, effective September 21, 2017; amended at 41 Ill. Reg. 14217, effective November 7, 2017; emergency amendment at 41 Ill. Reg. 15097, effective November 30, 2017, for a maximum of 150 days; amended at 42 Ill. Reg. 4953, effective February 28, 2018; amended at 42 Ill. Reg. 6451, effective March 21, 2018; recodified Subpart H to Subpart G at 42 Ill. Reg. 7980; amended at 42 Ill. Reg. 17852, effective September 24, 2018; amended at 42 Ill. Reg. 19190, effective October 12, 2018; amended at 43 Ill. Reg. 727, effective December 18, 2018; amended at 43 Ill. Reg. 10124, effective August 27, 2019; amended at 44 Ill. Reg. 2363, effective January 17, 2020; amended at 44 Ill. Reg. 2845, effective January 30, 2020; emergency amendment at 44 Ill. Reg. 4700, effective March 4, 2020, for a maximum of 150 days; amended at 44 Ill. Reg. 10907, effective June 10, 2020; emergency amendment at 44 Ill. Reg. 11208, effective June 17, 2020, for a maximum of 150 days.

Notation

AUTHORITY: Implementing the Illinois Income Tax Act [35 ILCS 5] and authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5].