2026 Income Tax Letter Rulings

General Information Letters

Ruling	Date	Subject	Synopsis
IT 26-0001-GIL	03/16/2026	Nexus	Nexus issues are not generally suitable for resolution by letter ruling. A corporation’s activities in Illinois beyond solicitation that are more than de minimus will establish nexus with Illinois. (This is a GIL.)
IT 26-0002-GIL	03/30/2026	Alternative Apportionment	Petition to include property and payroll apportionment factors in sales factor calculation cannot be granted merely because the alternative method reaches a different apportionment percentage than the required statutory formula. (This is a GIL.)
IT 26-0003-GIL	04/01/2026	Retirement Income	Canada Pension Payment/Canadian Old Age Supplement and private pension treatment under U.S.-Canada treaty, federal law and Illinois tax law including 35 ILCS § 203(a)(2)(F). Treatment of Canada Pension Payment/Canadian Old Age Supplement may be analogous to treatment of U.S. Social Security. (This is a GIL).
IT 26-0004-GIL	04/23/2026	Subtraction Modification	Private foreign pensions do not qualify for the deduction for retirement income unless included in federal taxable income under Sections 402(a), 402(c), 403(b), 406(a), 407(a), and 408 of the Internal revenue Code (This is a GIL.)
IT 26-0005-GIL	05/04/2026	Subtraction Modification	Private foreign pensions do not qualify for the deduction for retirement income unless included in federal taxable income under Sections 402(a), 402(c), 403(b), 406(a), 407(a), and 408 of the Internal revenue Code (This is a GIL).

There are no 2026 Private Letter Rulings available at this time. New rulings will be posted here as they become available.