Documents are in Adobe Acrobat Portable Document Format (PDF). Before viewing these documents you may need to download Adobe Acrobat Reader. Having problems viewing and/or printing a form?

[0-9] [A] [B] [C] [D] [E] [F] [G] [H] [I] [J] [K] [L] [M] [N] [O] [P] [Q] [R] [S] [T] [U] [V] [W] [X] [Y] [Z]

0-9

• 1005 Penalty (Reasonable Cause Issue)
• 80/20 Rule

A

• Abatement of Penalties/Interest Only
• Adjusted Base On ROT Audit
• Agricultural Machinery/Feed/Products/Exemptions
• Agricultural Purposes/Use
• Airplane Purchase/Ownership-Third Party as a Brief Intermediary Title Holder
• Airport Authority Uses
• Allocation of Partnership Income
• Allowable Deductions
• Alternative Apportionment
• Amnesty Eligibility
• Applicability of Tax - Sale or Lease
• Application of SOT on the Repair and Refurbishing of Aircraft
• Apportionment: One Factor/Three Factor Application Issues
• Audit Methodologies and/or Other Computational Issues 

B

• Bad Debt Write-Off
• Bearing the Burden for Payment of Tax (Claim Issues)
• Books And Records Insufficient
• Burden of Proof
• Business/Non-Business (General)

C

• Calculating Interest Payable By The State On A Tax Refund
• Case or Controversy
• Charitable Ownership/Use
• Claim Issues - Properly and Timely Filed
• Claim for Refund on Retirement Income
• Coal Mining Equipment (Exemption)
• Commerce Clause (U.S. Const.) Controversy
• Computer Software Exemption
• Conditional Sale Inventory
• Construction Contractor - Retail Sale Or Perm. Affix.
• County Motor Fuel Tax-Point of Delivery/Purchase Order Acceptance

D

• Definition of Commercial Motor Vehicles
• Delivery Charges
• Denial of Registration Number
• Disallowance of Fuel Credits Taken on the Returns
• Disallowed Exemption Certificates
• Disallowed General Deductions
• Disallowed Resale Deduction (No Valid Certificates)
• Disallowed Tax Collection Deduction
• Discretionary Relief Under Section 304(f) (Distortion)
• Dividends of Non-Unitary Subsidiaries, Dividends of Foreign Subsidiaries, Dividends Received From Unrelated Corporations
• Drive Away Decals
• Dyed/Undyed Diesel Fuel (Off Road Usage)

E

• Educational Ownership/Use
• Educational Ownership/Use - Religious Ownership/Use
• Enterprise Zone (Exemptions)
• Erroneous Refund
• Excess Tax Collections & Building Materials Taxation
• Exclusion Of Evidence/Failure To Comply With Sec. 446
• Exemption (Federal) On Government Securities
• Exemption For Farm Chemicals
• Exemption From Tax (Charitable or Other Exempt Types)

F

• Failure To Have Motor Fuel Use Tax Decal/Permit
• Failure To Verify Or Document Interstate Sales
• Federal Change (Corporation)
• Federal Change (Individual)
• Federal Preemption
• Financial Organization(s) (Credit Card Banks)
• Financial Organization(s) (General)
• Fire Protection Exemption
• Foreign Airline Exemption
• Foreign Source Dividends In The Sales Factor
• Fuel Credits

G

• Gambling Winnings when Calculating Illinois Net Income
• Government Ownership/Use
• Graphic Arts Exemption
• Gross Receipts
• Grounds for Burying the Dead

H

• Holding Companies

I

• IITA sec. 304 (d) (2) and Pipeline Transportation Miles
• Immediate Consumption Of Foods (High or Low Rate)
• Income Earned In Illinois/Individual Residency
• Income Earned In Illinois (Non-Resident Athlete-Duty Days)
• Inclusion of Capital Gains and Base Income
• Innocent Spouse Rule Application
• Insurance Company Issues
• Intangibles in the Sales Factor
• Interim Use Exemption
• Interstate Commerce (Exemption Issue)
• Interstate Fuel Usage (Exemption Claimed)
• Interstate Sales (Non-Verified)
• Interstate Special Fuel Usage
• Invested Capital Tax - Cellular Telephone Service
• Invested Capital Tax (Long Term Debt)
• Investment Company
• Investment Tax Credit

J

• Job Training Expense Credit (Disallowed)
• Jurisdiction

K

There are none available

L

• Legal Standing

M

• Machinery & Equipment Exemption - Manufacturing
• Machinery & Equipment Exemption - Photoprocessing
• Machinery & Manufacturing Equipment Exemption (Agricultural)
• Manufacturing & Equipment Exemption - Manufacturing
• Math Error in Calculation of Return(s) Filed
• Medicines & Medical Appliance Exemption (Low Rate)
• Miscellaneous Accounting Issues
• Motion to Dismiss
• Motor Fuel Distributor - 5 Day Revocation
• Motor Fuel Use Tax On Purchase of Special Fuels

N

• Net Operating Loss Carryback
• Net Operating Loss (General)
• Net Operating Loss (Individual)
• Net Operating Loss (Pre 1986)
• Net Operating Loss (Section 207)
• Nexus (Taxable Connection With Or Event Within The States)
• Non-Filer (Failure To File Returns - Extends Limit)
• Non-Filers (Income Tax)
• Nonresident Exemption

O

• Occasional Sales - Non-Retail Transactions (Exempt)
• Off-Highway Usage Exemption
• Organizational Exemption From Use Tax (Charitable)
• Overstamping of Packages of Cigarettes

P

• Parking Lot Exemption
• Penalty Under 1002(d) - Failure To File/Pay Withholding
• Pollution Control Equipment (Exemption)
• Possession of Unstamped Cigarettes
• Prepaid Sale Tax Not Remitted
• Private v. Retail Sale
• Private Vehicle Use Tax - Business Reorg/Family Sale
• Private Vehicle Use Tax - Nonresident
• Private Vehicle Use Tax, Trade-Ins Not Deductible
• Private Vehicle Use Tax - Value Exceeds $15,000
• Properly Determined AGI for Subchapter S Shareholders
• Propriety of Penalty

Q

• Qualified Medical Plan
• Qualified Property

R

• Railroad Assessment/Non-Carrier Real Estate
• Reasonable Cause on Application of Penalties
• Religious Ownership/Use
• Replacement Tax Investment Credit/Property Used In Retailing
• Reported Illinois Mileage
• Research & Development Credit
• Responsible Corporate Officer - Failure to File or Pay Tax
• Restricted Interest
• Reversionary Sales
• Revocation of Certificate of Registration
• Revocation of Charitable Games Act License
• Rolling Stock (Purchase/Sale Claimed To Be Exempt)
• Rolling Stock (Vehicle Used Interstate For Hire)

S

• Sales To Exempt Organizations
• Sales v. Resale Issues
• Sales v. Service Issues
• Section 78' Gross-Up Amount Should Be Included in the Sales Factor
• Separately Stating Tax/Separately Contracting For
• Service Occupation/Use Tax - Post 1/1/90
• Service Occupation/Use Tax - Pre 1/1/90
• Situs For Imposition Of Local (Sales) Tax
• Special Order v. Sale of Stock or Standard Items
• Stamped Cigarettes Returned to Manufacturer at 1993 Rate of Tax
• Statute of Limitations Application
• Subpart F

T

• Tangible Personal Property
• Tangible Personal Property for Rental Purposes
• Taxation of Delivery Charges
• Tax Collected and Not Remitted
• Taxpayer Claims He Is Not A Retailer
• Temporary Rate Reduction of Fuel at Retail
• Temporary Storage (Exemption)
• Throwback Sales (General)
• Timeliness of Protest (60-Day Limitation)
• Timely Filing Return To Which Overpayment Applied
• Trade-In Transactions Under Illinois Use Tax Act
• Trip Leases
• Trusts

U

• Undisclosed Principal/Agent Controversy
• Unitary Apportionment
• Unitary - Inclusion of Company(ies) In A Unitary Group
• Unreported/Underreported Income (Fraud Application)
• Unreported/Underreported Receipts (Fraud Application)
• Unreported/Underreported Receipts (Non-Fraudulent)
• UPIA Willful Failure
• Use Tax Liability on Purchases (Non-Filer) 1981 Limit
• Use Tax On Aircraft Purchase
• Use Tax On Charitable Food And Drink
• Use Tax On Imported Goods
• Use Tax On Leased Items
• Use Tax On Out-Of-State Purchases Brought Into Illinois
• Use Tax On Property Titled To A Corporation Shareholder
• Use Tax on Purchases, Fixed Assets, or Consumables
• Use Tax On Purchases From A Foreign Country
• Use Tax on Purchases (Non-Filer) Extended Statute of Limitation
• Use Tax On Purchases of Building Materials & Supplies
• Use Tax on Watercraft Purchase

V

• Validity of Regulation

W

• Whether Certain Purchases Were Exempt
• Whether Kerosene Based Jet Fuel Constitutes Motor Fuel
• Whether Purchase Of Fuel Was A Taxable Transaction
• Whether the Sale of Refinery Fuel Gas Establishes A Fair Market Value
• Wholesale v. Retail Sale
• Withholding Tax - Failure to File Return/Make Payment
• Withholding Tax - Nonqualified Deferred Compensation Plan

XYZ

There are none available

Quick Links

• Home
• Forms
• Publications
• Laws / Regs / Rulings
• Tax Rate Database

Information For

• Charity Gaming
• Excise Taxes
• Motor Fuel
• Non-Profit Orgs.
• Property Tax

About IDOR

• What we do
• Contact Us
• Tax Stats
• Tax Research
• Site Map