Ill. Admin. Code tit. 86, pt. 100 - INCOME TAX

  1. Subpart A - TAX IMPOSED (§ 100.2000 to 100.2060)
  2. Subpart B - CREDITS (§ 100.2100 to 100.2199)
  3. Subpart C - NET OPERATING LOSSES OF UNITARY BUSINESS GROUPS OCCURRING PRIOR TO DECEMBER 31, 1986 (§ 100.2200 to 100.2250)
  4. Subpart D - ILLINOIS NET LOSS DEDUCTIONS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (§ 100.2300 to 100.2360)
  5. Subpart E - ADDITIONS TO AND SUBTRACTIONS FROM TAXABLE INCOME OF INDIVIDUALS, CORPORATIONS, TRUSTS AND ESTATES AND PARTNERSHIPS (§ 100.2405 to 100.2490)
  6. Subpart F - BASE INCOME OF INDIVIDUALS (§ 100.2510 to 100.2590)
  7. Subpart G - BASE INCOME OF CORPORATIONS (§ 100.2655 to 100.2680)
  8. Subpart H - BASE INCOME OF TRUSTS AND ESTATES (§ 100.2770 to 100.2775)
  9. Subpart I - BASE INCOME OF PARTNERSHIPS (§ 100.2850)
  10. Subpart J - GENERAL RULES OF ALLOCATION AND APPORTIONMENT OF BASE INCOME (§ 100.3000 to 100.3020)
  11. Subpart K - COMPENSATION (§ 100.3100 to 100.3120)
  12. Subpart L - NON-BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (§ 100.3200 to 100.3220)
  13. Subpart M - BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (§ 100.3300 to 100.3600)
  14. Subpart N - ACCOUNTING (§ 100.4100 to 100.4500)
  15. Subpart O - TIME AND PLACE FOR FILING RETURNS (§ 100.5000 to 100.5080)
  16. Subpart P - COMPOSITE RETURNS (§ 100.5100 to 100.5180)
  17. Subpart Q - COMBINED RETURNS (§ 100.5200 to 100.5280)
  18. Subpart R - Payments (§ 100.6000)
  19. Subpart S - REQUIREMENT AND AMOUNT OF WITHHOLDING (§ 100.7000 to 100.7095)
  20. Subpart T - AMOUNT EXEMPT FROM WITHHOLDING (§ 100.7100 to 100.7120)
  21. Subpart U - INFORMATION STATEMENT (§ 100.7200)
  22. Subpart V - EMPLOYER'S RETURN AND PAYMENT OF TAX WITHHELD (§ 100.7300 to 100.7390)
  23. Subpart W - ESTIMATED TAX PAYMENTS (§ 100.8000 to 100.8010)
  24. Subpart X - COLLECTION AUTHORITY (§ 100.9000 to 100.9020)
  25. Subpart Y - NOTICE AND DEMAND (§ 100.9100)
  26. Subpart Z - ASSESSMENT (§ 100.9200 to 100.9210)
  27. Subpart AA - DEFICIENCIES AND OVERPAYMENTS (§ 100.9300 to 100.9330)
  28. Subpart BB - CREDITS AND REFUNDS (§ 100.9400 to 100.9420)
  29. Subpart CC - INVESTIGATIONS AND HEARINGS (§ 100.9500 to 100.9530)
  30. Subpart DD - JUDICIAL REVIEW (§ 100.9600)
  31. Subpart EE - DEFINITIONS (§ 100.9700 to 100.9750)
  32. Subpart FF - LETTER RULING PROCEDURES (§ 100.9800)
  33. Subpart GG - MISCELLANEOUS (§ 100.9900 to 100.9910)

Notes

Ill. Admin. Code tit. 86, pt. 100
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 7/23/2014. Amended at 38 Ill. Reg. 18568, effective 8/20/2014. Amended at 38 Ill. Reg. 23158, effective 11/21/2014. Amended at 39 Ill. Reg. 1768, effective 1/7/2015. Amended at 39 Ill. Reg. 5057, effective 3/17/2015. Amended at 39 Ill. Reg. 6884, effective 4/29/2015. Amended at 39 Ill. Reg. 15594, effective 11/18/2015. Amended at 40 Ill. Reg. 1848, effective 1/5/2016. Amended at 40 Ill. Reg. 10925, effective 7/29/2016. Amended at 40 Ill. Reg. 13432, effective 9/7/2016. Amended at 40 Ill. Reg. 14762, effective 10/12/2016. Amended at 40 Ill. Reg. 15575, effective 11/2/2016. Amended at 41 Ill. Reg. 4193, effective 3/27/2017. Amended at 41 Ill. Reg. 6379, effective 5/22/2017. Amended at 41 Ill. Reg. 10662, effective 8/3/2017. Amended at 41 Ill. Reg. 12608, effective 9/21/2017. Amended at 41 Ill. Reg. 14217, effective 11/7/2017. Amended at 42 Ill. Reg. 4953, effective 2/28/2018. Amended at 42 Ill. Reg. 6451, effective 3/21/2018. Recodified subpart h to subpart g at 42 Ill. Reg. 7980. Amended at 42 Ill. Reg. 17852, effective 9/24/2018. Amended at 42 Ill. Reg. 19190, effective 10/12/2018. Amended at 43 Ill. Reg. 727, effective 12/18/2018. Amended at 43 Ill. Reg. 10124, effective 8/27/2019. Amended at 44 Ill. Reg. 2363, effective 1/17/2020. Amended at 44 Ill. Reg. 2845, effective 1/30/2020. Emergency amendment at 44 Ill. Reg. 4700, effective 3/4/2020, for a maximum of 150 days. Emergency expired July 31, 2020. Amended at 44 Ill. Reg. 10907, effective 6/10/2020. Emergency amendment at 44 Ill. Reg. 11208, effective 6/17/2020, for a maximum of 150 days. Amended at 44 Ill. Reg. 17414, effective 10/13/2020. Expedited correction at 44 Ill. Reg. 18498, effective 10/13/2020. Amended at 45 Ill. Reg. 2006, effective 1/29/2021. Amended at 45 Ill. Reg. 5523, effective 4/15/2021. Amended at 46 Ill. Reg. 13312, effective 7/12/2022. Amended at 46 Ill. Reg. 14550, effective 8/2/2022. Amended at 46 Ill. Reg. 15317, effective 8/24/2022. Amended at 46 Ill. Reg. 18102, effective 10/26/2022. Amended at 47 Ill. Reg. 1402, effective 1/10/2023. Amended at 47 Ill. Reg. 2093, effective 1/24/2023. Amended at 47 Ill. Reg. 5726, effective 4/4/2023. Amended at 47 Ill. Reg. 6030, effective 4/12/2023. Amended at 47 Ill. Reg. 13669, effective 9/11/2023. Emergency amendment at 47 Ill. Reg. 17214, effective 11/6/2023, for a maximum of 150 days, exp. 4/4/2024 (Emergency). Amended at 48 Ill. Reg. 1677, effective 1/10/2024. Amended at 48 Ill. Reg. 2243, effective 1/29/2024. Amended at 48 Ill. Reg. 4433, effective 3/11/2024. Amended at 48 Ill. Reg. 10281, effective 6/25/2024. Amended at 48 Ill. Reg. 10846, effective 7/11/2024. Emergency amendment at 48 Ill. Reg. 17848, effective 11/26/2024, for a maximum of 150 days, exp. 4/25/2025 (Emergency).

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.