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State & local tax alert: Amendments to Illinois income tax regulations

August 29, 2017 / 3 min read

The Illinois Department of Revenue (“Department”) recently made changes to certain sales factor and alternative apportionment provisions through amending 86 Ill. Adm. Code sections 100.3370, 100.3380, 100.3390.

The Illinois Department of Revenue (“Department”) recently made changes to certain sales factor and alternative apportionment provisions through amending 86 Ill. Adm. Code sections 100.3370, 100.3380, 100.3390. The significant tax changes to these regulations are outlined below.

Sales factor

86 Ill. Adm. Code 100.3380

86 Ill. Adm. Code 100.3370

Alternative apportionment petitions

86 Ill. Adm. Code 100.3390

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The information provided in this alert is only a general summary and is being distributed with the understanding that Plante & Moran, PLLC, is not rendering legal, tax, accounting, or other professional advice, position, or opinions on specific facts or matters and, accordingly, assumes no liability whatsoever in connection with its use.

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