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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 | Subtraction Modification | 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.) |
| IT 26-0006-GIL | 06/25/2026 | Alternative Apportionment | Petition to include property and payroll apportionment factors in sales factor calculation cannot be granted unless taxpayer demonstrates sales factor does not fairly reflect market for goods or services. (This is a GIL.) |
| IT 26-0007-GIL | 07/24/2026 | Nexus/Corporate Filing Requirements | 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 26-0008-GIL | 07/28/2026 | Alternative Apportionment | A petition to use an alternative method of apportionment cannot be granted without a showing that the statutory method fails to reflect the market for the taxpayer's goods, services or other sources of business income and a showing that the requested alternative better reflects that market. (This is a GIL.) |
Private Letter Rulings
There are no 2026 Private Letter Rulings available at this time. New rulings will be posted here as they become available.