Ill. Admin. Code tit. 86, pt. 100 - INCOME TAX
- Subpart A - TAX IMPOSED (§ 100.2000 to 100.2060)
- Subpart B - CREDITS (§ 100.2100 to 100.2199)
- Subpart C - NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986 (§ 100.2200 to 100.2250)
- Subpart D - ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (§ 100.2300 to 100.2360)
- Subpart E - ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS (§ 100.2405 to 100.2490)
- Subpart F - BASE INCOME OF INDIVIDUALS (§ 100.2510 to 100.2590)
- Subpart G - BASE INCOME OF CORPORATIONS (§ 100.2655 to 100.2680)
- Subpart H - BASE INCOME OF TRUSTS AND ESTATES (§ 100.2770 to 100.2775)
- Subpart I - BASE INCOME OF PARTNERSHIPS (§ 100.2850)
- Subpart J - GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME (§ 100.3000 to 100.3020)
- Subpart K - COMPENSATION (§ 100.3100 to 100.3120)
- Subpart L - NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (§ 100.3200 to 100.3220)
- Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (§ 100.3300 to 100.3600)
- Subpart N - ACCOUNTING (§ 100.4100 to 100.4500)
- Subpart O - TIME AND PLACE FOR FILING RETURNS (§ 100.5000 to 100.5080)
- Subpart P - COMPOSITE RETURNS (§ 100.5100 to 100.5180)
- Subpart Q - COMBINED RETURNS (§ 100.5200 to 100.5280)
- Subpart R - Payments (§ 100.6000)
- Subpart S - REQUIREMENT AND AMOUNT OF WITHHOLDING (§ 100.7000 to 100.7095)
- Subpart T - AMOUNT EXEMPT FROM WITHHOLDING (§ 100.7100 to 100.7120)
- Subpart U - INFORMATION STATEMENT (§ 100.7200)
- Subpart V - EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD (§ 100.7300 to 100.7390)
- Subpart W - ESTIMATED TAX PAYMENTS (§ 100.8000 to 100.8010)
- Subpart X - COLLECTION AUTHORITY (§ 100.9000 to 100.9020)
- Subpart Y - NOTICE AND DEMAND (§ 100.9100)
- Subpart Z - ASSESSMENT (§ 100.9200 to 100.9210)
- Subpart AA - DEFICIENCIES AND OVERPAYMENTS (§ 100.9300 to 100.9330)
- Subpart BB - CREDITS AND REFUNDS (§ 100.9400 to 100.9420)
- Subpart CC - INVESTIGATIONS AND HEARINGS (§ 100.9500 to 100.9530)
- Subpart DD - JUDICIAL REVIEW (§ 100.9600)
- Subpart EE - DEFINITIONS (§ 100.9700 to 100.9750)
- Subpart FF - LETTER RULING PROCEDURES (§ 100.9800)
- Subpart GG - MISCELLANEOUS (§ 100.9900 to 100.9910)
Notes
AUTHORITY: Implementing Section 505 of the Illinois Income Tax Act [35 ILCS 5] as authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505].
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Subpart A - TAX IMPOSED (§ 100.2000 to 100.2060)
- Subpart B - CREDITS (§ 100.2100 to 100.2199)
- Subpart C - NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986 (§ 100.2200 to 100.2250)
- Subpart D - ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (§ 100.2300 to 100.2360)
- Subpart E - ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS (§ 100.2405 to 100.2490)
- Subpart F - BASE INCOME OF INDIVIDUALS (§ 100.2510 to 100.2590)
- Subpart G - BASE INCOME OF CORPORATIONS (§ 100.2655 to 100.2680)
- Subpart H - BASE INCOME OF TRUSTS AND ESTATES (§ 100.2770 to 100.2775)
- Subpart I - BASE INCOME OF PARTNERSHIPS (§ 100.2850)
- Subpart J - GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME (§ 100.3000 to 100.3020)
- Subpart K - COMPENSATION (§ 100.3100 to 100.3120)
- Subpart L - NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (§ 100.3200 to 100.3220)
- Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (§ 100.3300 to 100.3600)
- Subpart N - ACCOUNTING (§ 100.4100 to 100.4500)
- Subpart O - TIME AND PLACE FOR FILING RETURNS (§ 100.5000 to 100.5080)
- Subpart P - COMPOSITE RETURNS (§ 100.5100 to 100.5180)
- Subpart Q - COMBINED RETURNS (§ 100.5200 to 100.5280)
- Subpart R - Payments (§ 100.6000)
- Subpart S - REQUIREMENT AND AMOUNT OF WITHHOLDING (§ 100.7000 to 100.7095)
- Subpart T - AMOUNT EXEMPT FROM WITHHOLDING (§ 100.7100 to 100.7120)
- Subpart U - INFORMATION STATEMENT (§ 100.7200)
- Subpart V - EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD (§ 100.7300 to 100.7390)
- Subpart W - ESTIMATED TAX PAYMENTS (§ 100.8000 to 100.8010)
- Subpart X - COLLECTION AUTHORITY (§ 100.9000 to 100.9020)
- Subpart Y - NOTICE AND DEMAND (§ 100.9100)
- Subpart Z - ASSESSMENT (§ 100.9200 to 100.9210)
- Subpart AA - DEFICIENCIES AND OVERPAYMENTS (§ 100.9300 to 100.9330)
- Subpart BB - CREDITS AND REFUNDS (§ 100.9400 to 100.9420)
- Subpart CC - INVESTIGATIONS AND HEARINGS (§ 100.9500 to 100.9530)
- Subpart DD - JUDICIAL REVIEW (§ 100.9600)
- Subpart EE - DEFINITIONS (§ 100.9700 to 100.9750)
- Subpart FF - LETTER RULING PROCEDURES (§ 100.9800)
- Subpart GG - MISCELLANEOUS (§ 100.9900 to 100.9910)
Notes
AUTHORITY: Implementing Section 505 of the Illinois Income Tax Act [35 ILCS 5/505 ] as authorized by Section 1401 of the Illinois Income Tax Act [35 ILCS 5/1401 ] and Section 2505-795 of the Department of Revenue Law [20 ILCS 2505/2505-795 ].