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us-il/regulation/title-086/chapter-i/part-100 — Part 100. INCOME TAX · Axiom
Axiom
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Illinois
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Regulations
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Title 086
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Chapter I
Part 100. INCOME TAX
86 Ill. Adm. Code 100.2000. INTRODUCTION
86 Ill. Adm. Code 100.2050. NET INCOME (IITA SECTION 202)
86 Ill. Adm. Code 100.2055. STANDARD EXEMPTION (IITA SECTION 204)
86 Ill. Adm. Code 100.2060. COMPASSIONATE USE OF MEDICAL CANNABIS PILOT PROGRAM ACT SURCHARGE (IITA SECTION 201(O))
86 Ill. Adm. Code 100.2100. REPLACEMENT TAX INVESTMENT CREDIT PRIOR TO JANUARY 1, 1994 (IITA 201(E))
86 Ill. Adm. Code 100.2101. REPLACEMENT TAX INVESTMENT CREDIT (IITA 201(E))
86 Ill. Adm. Code 100.2110. ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY CREDIT (IITA SECTION 211)
86 Ill. Adm. Code 100.2111. REV TAX CREDIT (IITA SECTION 236)
86 Ill. Adm. Code 100.2112. MICRO TAX CREDIT (IITA SECTION 238)
86 Ill. Adm. Code 100.2120. JOBS TAX CREDIT; ENTERPRISE ZONE, FOREIGN TRADE ZONE OR SUB-ZONE AND RIVER EDGE REDEVELOPMENT ZONE (IITA SECTION 201(G))
86 Ill. Adm. Code 100.2130. INVESTMENT CREDIT; HIGH IMPACT BUSINESS (IITA 201(H))
86 Ill. Adm. Code 100.2131. INVESTMENT CREDIT; ENTERPRISE ZONE AND RIVER EDGE REDEVELOPMENT ZONE (IITA SECTION 201(F))
86 Ill. Adm. Code 100.2135. REV ILLINOIS INVESTMENT TAX CREDIT (IITA SECTION 237)
86 Ill. Adm. Code 100.2136. MICRO INVESTMENT TAX CREDIT (IITA SECTION 239)
86 Ill. Adm. Code 100.2140. CREDIT AGAINST INCOME TAX FOR REPLACEMENT TAX (IITA 201(I))
86 Ill. Adm. Code 100.2150. TRAINING EXPENSE CREDIT (IITA 201(J))
86 Ill. Adm. Code 100.2160. RESEARCH AND DEVELOPMENT CREDIT (IITA SECTION 201(K))
86 Ill. Adm. Code 100.2161. QUANTUM COMPUTING CAMPUSES TAX CREDIT (IITA SECTION 241)
86 Ill. Adm. Code 100.2163. ENVIRONMENTAL REMEDIATION CREDIT (IITA 201(L))
86 Ill. Adm. Code 100.2164. DATA CENTER CONSTRUCTION EMPLOYMENT TAX CREDIT (IITA SECTION 229)
86 Ill. Adm. Code 100.2165. EDUCATION EXPENSE CREDIT (IITA 201(M))
86 Ill. Adm. Code 100.2170. TAX CREDITS FOR COAL RESEARCH AND COAL UTILIZATION EQUIPMENT (IITA 206)
86 Ill. Adm. Code 100.2171. ANGEL INVESTMENT CREDIT (IITA 220)
86 Ill. Adm. Code 100.2175. INVEST IN KIDS CREDIT (IITA 224)
86 Ill. Adm. Code 100.2179. VOLUNTEER EMERGENCY WORKER CREDIT (IITA SECTION 234)
86 Ill. Adm. Code 100.2180. CREDIT FOR RESIDENTIAL REAL PROPERTY TAXES (IITA 208)
86 Ill. Adm. Code 100.2181. CREDIT FOR INSTRUCTIONAL MATERIALS AND SUPPLIES. (IITA SECTION 225)
86 Ill. Adm. Code 100.2185. FILM PRODUCTION SERVICES CREDIT (IITA SECTION 213)
86 Ill. Adm. Code 100.2190. TAX CREDIT FOR AFFORDABLE HOUSING DONATIONS (IITA SECTION 214)
86 Ill. Adm. Code 100.2193. STUDENT-ASSISTANCE CONTRIBUTIONS CREDIT (IITA 218)
86 Ill. Adm. Code 100.2195. DEPENDENT CARE ASSISTANCE PROGRAM TAX CREDIT (IITA 210)
86 Ill. Adm. Code 100.2196. EMPLOYEE CHILD CARE ASSISTANCE PROGRAM TAX CREDIT (IITA SECTION 210.5)
86 Ill. Adm. Code 100.2197. FOREIGN TAX CREDIT (IITA SECTION 601(B)(3))
86 Ill. Adm. Code 100.2198. ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY CREDIT (IITA 211) (RENUMBERED)
86 Ill. Adm. Code 100.2199. ILLINOIS EARNED INCOME TAX CREDIT (IITA SECTION 212)
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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
86 Ill. Adm. Code 100.2300. ILLINOIS NET LOSS DEDUCTION FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (IITA 207)
86 Ill. Adm. Code 100.2310. COMPUTATION OF THE ILLINOIS NET LOSS DEDUCTION FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (IITA 207)
86 Ill. Adm. Code 100.2320. DETERMINATION OF THE AMOUNT OF ILLINOIS NET LOSS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986
86 Ill. Adm. Code 100.2330. ILLINOIS NET LOSS CARRYBACKS AND NET LOSS CARRYOVERS FOR LOSSES OCCURRING ON OR AFTER DECEMBER 31, 1986 (IITA SECTION 207)
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 100.2410. NET OPERATING LOSS CARRYOVERS FOR INDIVIDUALS, AND CAPITAL LOSS AND OTHER CARRYOVERS FOR ALL TAXPAYERS (IITA SECTION 203)
86 Ill. Adm. Code 100.2430. ADDITION AND SUBTRACTION MODIFICATIONS FOR TRANSACTIONS WITH 80/20 AND NONCOMBINATION RULE COMPANIES
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 100.2450. IIT REFUNDS (IITA SECTION 203(A)(2)(H), (B)(2)(F), (C)(2)(J) AND (D)(2)(F))
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 100.2465. CLAIM OF RIGHT REPAYMENTS (IITA SECTION 203(A)(2)(P), (B)(2)(Q), (C)(2)(P) AND (D)(2)(M))
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 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))
86 Ill. Adm. Code 100.2510. SUBTRACTION FOR CONTRIBUTIONS TO ILLINOIS QUALIFIED TUITION PROGRAMS (SECTION 529 PLANS) (IITA SECTION 203(A)(2)(Y))
86 Ill. Adm. Code 100.2565. SUBTRACTION FOR RECOVERY OF ITEMIZED DEDUCTIONS (IITA SECTION 203(A)(2)(I))
86 Ill. Adm. Code 100.2580. MEDICAL CARE SAVINGS ACCOUNTS (IITA SECTIONS 203(A)(2)(D-5), 203(A)(2)(S) AND 203(A)(2)(T))
86 Ill. Adm. Code 100.2590. TAXATION OF CERTAIN EMPLOYEES OF RAILROADS, MOTOR CARRIERS, AIR CARRIERS AND WATER CARRIERS
86 Ill. Adm. Code 100.2655. SUBTRACTION MODIFICATION FOR ENTERPRISE ZONE AND RIVER EDGE REDEVELOPMENT ZONE INTEREST (IITA SECTION 203(B)(2)(M))
86 Ill. Adm. Code 100.2657. SUBTRACTION MODIFICATION FOR HIGH IMPACT BUSINESS INTEREST (IITA SECTION 203(B)(2)(M-1))
86 Ill. Adm. Code 100.2665. SUBTRACTION FOR PAYMENTS TO AN ATTORNEY-IN-FACT (IITA SECTION 203(B)(2)(R))
86 Ill. Adm. Code 100.2668. SUBTRACTION FOR DIVIDENDS FROM CONTROLLED FOREIGN CORPORATIONS (IITA SECTION 203(B)(2)(Z))
86 Ill. Adm. Code 100.2770. SUBTRACTION FOR RECOVERY OF ITEMIZED DEDUCTIONS OF A DECEDENT (IITA SECTION 203(C)(2)(W))
86 Ill. Adm. Code 100.2775. SUBTRACTION FOR REFUNDS OF TAXES PAID TO OTHER STATES FOR WHICH A CREDIT WAS CLAIMED (IITA SECTION 203(C)(2)(X))
86 Ill. Adm. Code 100.2850. SUBTRACTION MODIFICATION FOR PERSONAL SERVICE INCOME OR REASONABLE ALLOWANCE FOR COMPENSATION TO PARTNERS (IITA SECTION 203(D)(2)(H))
86 Ill. Adm. Code 100.3000. TERMS USED IN ARTICLE 3 (IITA SECTION 301)
86 Ill. Adm. Code 100.3010. BUSINESS AND NONBUSINESS INCOME (IITA SECTION 301)
86 Ill. Adm. Code 100.3015. BUSINESS INCOME ELECTION (IITA SECTION 1501)
86 Ill. Adm. Code 100.3020. RESIDENT (IITA SECTION 301)
86 Ill. Adm. Code 100.3100. COMPENSATION (IITA SECTION 302)
86 Ill. Adm. Code 100.3110. STATE (IITA SECTION 302)
86 Ill. Adm. Code 100.3120. ALLOCATION OF COMPENSATION PAID TO NONRESIDENTS (IITA SECTION 302)
86 Ill. Adm. Code 100.3200. TAXABILITY IN OTHER STATE (IITA SECTION 303)
86 Ill. Adm. Code 100.3210. COMMERCIAL DOMICILE (IITA SECTION 303)
86 Ill. Adm. Code 100.3220. ALLOCATION OF CERTAIN ITEMS OF NONBUSINESS INCOME BY PERSONS OTHER THAN RESIDENTS (IITA SECTION 303)
86 Ill. Adm. Code 100.3300. ALLOCATION AND APPORTIONMENT OF BASE INCOME (IITA SECTION 304)
86 Ill. Adm. Code 100.3310. BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (IITA SECTION 304) – IN GENERAL
86 Ill. Adm. Code 100.3320. BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS(IITA SECTION 304) -- APPORTIONMENT (REPEALED)
86 Ill. Adm. Code 100.3330. BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (IITA SECTION 304 – ALLOCATION
86 Ill. Adm. Code 100.3340. BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (IITA SECTION 304)
86 Ill. Adm. Code 100.3350. PROPERTY FACTOR (IITA SECTION 304)
86 Ill. Adm. Code 100.3360. PAYROLL FACTOR (IITA SECTION 304)
86 Ill. Adm. Code 100.3370. SALES FACTOR (IITA SECTION 304)
86 Ill. Adm. Code 100.3371. SALES FACTOR FOR TELECOMMUNICATIONS SERVICES
86 Ill. Adm. Code 100.3373. SALES FACTOR FOR PUBLISHING
86 Ill. Adm. Code 100.3375. COMBINED APPORTIONMENT (IITA SECTION 304(E))
86 Ill. Adm. Code 100.3380. SPECIAL RULES (IITA SECTION 304)
86 Ill. Adm. Code 100.3390. PETITIONS FOR ALTERNATIVE ALLOCATION OR APPORTIONMENT (IITA SECTION 304(F))
86 Ill. Adm. Code 100.3400. APPORTIONMENT OF BUSINESS INCOME OF FINANCIAL ORGANIZATIONS FOR TAXABLE YEARS ENDING PRIOR TO DECEMBER 31, 2008 (IITA SECTION 304(C))
86 Ill. Adm. Code 100.3405. APPORTIONMENT OF BUSINESS INCOME OF FINANCIAL ORGANIZATIONS FOR TAXABLE YEARS ENDING ON OR AFTER DECEMBER 31, 2008 (IITA SECTION 304(C))
86 Ill. Adm. Code 100.3420. APPORTIONMENT OF BUSINESS INCOME OF INSURANCE COMPANIES (IITA SECTION 304(B))
86 Ill. Adm. Code 100.3450. APPORTIONMENT OF BUSINESS INCOME OF TRANSPORTATION COMPANIES (IITA SECTION 304(D))
86 Ill. Adm. Code 100.3500. ALLOCATION AND APPORTIONMENT OF BASE INCOME BY NONRESIDENT PARTNERS
86 Ill. Adm. Code 100.3600. COMBINED APPORTIONMENT FOR TAXPAYERS USING DIFFERENT APPORTIONMENT FORMULAS (IITA SECTION 1501(A)(27))
86 Ill. Adm. Code 100.4100. TAXABLE YEARS (IITA SECTION 401)
86 Ill. Adm. Code 100.4500. CARRYOVERS OF TAX ATTRIBUTES (IITA SECTION 405)
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