Skip to main content
Agencies
Services
Sign Up For Updates
Main IDOR Website
Individuals
Businesses
Tax Professionals
Local Governments
Research
Forms
Tax Resources
Received a Notice?
Tax Amnesty
About the Archive
Prior Year Forms
Corporate Income Tax Forms for Prior Tax Years
Individual Income Tax Forms for Prior Tax Years
Exempt Organization Income and Replacement Tax Forms for Prior Tax Years
Fiduciary Income and Replacement Tax Forms for Prior Tax Years
Partnership Replacement Tax Forms for Prior Tax Years
Small Business Corporation Replacement Tax Forms for Prior Tax Years
Withholding Tax (Payroll) Forms for Prior Years
Electronic Filing Forms for Prior Years
Legal Research
Administrative Hearings
Legal Letter Rulings
Legislative Summaries
Tax Statistics
Annual Report Archive
Annual Unified Economic Development Budget Memos (prior years)
Cannabis Regulation Fund
Collections (Daily) from Major Revenue Sources Archive
Collections (Monthly) Remitted to the State Comptroller Archive
Excise Tax Statistics
Individual Income Tax Stratifications
Local Government Historical Statistics
Sales Tax Statistics
Dated Publications
Compliance Alert Archive
CPI Memo Archive
Informational Bulletins Archive
Local Government Newsletter Archive
News Archive
Pub-111 Comparison Formulas for Prior Year Schedule CRs
ST-58, Reciprocal - Non-Reciprocal Prior Year Vehicle Tax Rate Charts
More
Sign Up For Updates
Tax Archive
Research
Tax Statistics
Excise Tax Statistics
Research
Legal
Administrative Hearings
Bingo/Charitable Games
Cigarette, Cigarette Use, and Tobacco Taxes
Gas Revenue Tax
Hotel Operators Occupation Tax
Income Tax
Invested Capital Tax
Motor Fuel
Motor Vehicle Use Tax
Property Tax
Sales Tax
Telecommunications Excise Tax
Use Tax
Legal Letter Rulings
Income Tax Letter Rulings
2025 Income Tax Letter Rulings
2024 Income Tax Letter Rulings
2023 Income Tax Letter Rulings
2022 Income Tax Letter Rulings
2021 Income Tax Letter Rulings
2020 Income Tax Letter Rulings
2019 Income Tax Letter Rulings
2018 Income Tax Letter Rulings
2017 Income Tax Letter Rulings
2016 Income Tax Letter Rulings
2015 Income Tax Letter Rulings
2014 Income Tax Letter Rulings
2013 Income Tax Letter Rulings
2012 Income Tax Letter Rulings
2011 Income Tax Letter Rulings
2010 Income Tax Letter Rulings
Sales Tax Letter Rulings
2025 Sales Tax Letter Rulings
2024 Sales Tax Letter Rulings
2023 Sales Tax Letter Rulings
2022 Sales Tax Letter Rulings
2021 Sales Tax Letter Rulings
2020 Sales Tax Letter Rulings
2019 Sales Tax Letter Rulings
2018 Sales Tax Letter Rulings
2017 Sales Tax Letter Rulings
2016 Sales Tax Letter Rulings
2015 Sales Tax Letter Rulings
2014 Sales Tax Letter Rulings
2013 Sales Tax Letter Rulings
2012 Sales Tax Letter Rulings
2011 Sales Tax Letters Rulings
2010 Sales Tax Letters Rulings
Legislative Summaries
News Archive
Governor Pritzker and the Illinois Department of Revenue Encourage Taxpayers to Take Advantage of Illinois' Expanded, Earned Income Tax Credit
Free Tax Preparation Resources
FY 2024-15, New Payment Equals Agreement Statute Effective January 1, 2024, for Sales, Use, and Excise Taxes and Fees
Illinois Department of Revenue Announces Start to 2024 Income Tax Season
What’s New for Illinois Income Taxes
FY 2024-14, Change in the Motor Fuel Use Tax Rate, Effective January 1, 2024, through June 30, 2024
FY 2024-18, What's New for Illinois Income Taxes
FY 2024-16, New Exemption for Military Purchases Made by Active Duty US Armed Forces Personnel, Effective January 1, 2024
FY 2024-12, Changes to Parking Excise Tax Booking Intermediaries’ Obligations to Collect and Remit the Tax
FY 2024-13, Form ST-1 and Form PST-1 Changes for New Motor Fuel Classifications, Effective January 1, 2024
Resource Page for Taxes on Cannabis Sales-UPDATED
FY 2024-11, Prepaid Wireless E911 Surcharge Rate Change, Effective January 1, 2024
FY 2024-10, Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2024
FY 2024-17, The Invest in Kids Scholarship Tax Credit Program to Sunset December 31, 2023
FY 2024-09, Sales Tax Rate Change Summary, Effective January 1, 2024
FY 2024-02, Personal Exemption Allowance Amount Changes
FY 2024-07, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2024
FY 2024-06, Summary of County Motor Fuel Tax Rate Changes, Effective January 1, 2024
FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act
Cook County Severe Weather and Flooding Waivers
Gov. Pritzker Announces Tax Relief for Individuals and Businesses Affected by the Conflict in the Middle East
FY 2024-05, Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2024
2022 Cook County Final Multiplier Announced
FY 2024-04, Prepaid Wireless E911 Surcharge Rate Change
FY Bulletin 2024-03, IDOR Abates Late Estimated Payment Penalties for Filers Who Elected to Pay Pass-through Entity Tax
Governor Pritzker Waives Penalties, Interest for Taxpayers Affected by Severe Weather
FY 2024-01, Hotel Operators’ Occupation Tax Exemption for Qualifying Organizations
FY 2023-23, New Sustainable Aviation Fuel Purchase Credit Enacted
Back-to-School Tax Benefits Available for both Parents and Educators
Master List under Section 8-11-2.5 of the Illinois Municipal Code
FY 2023-22, Grocery Tax Suspension Period Concludes June 30, 2023
FY 2023-21, Rental Housing Support Program Fund State Surcharge Rate Change
FY 2023-17, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2023, through December 31, 2023
FY 2023-16, Change in the Motor Fuel Tax Rate, Effective July 1, 2023, through June 30, 2024
Compliance Alert - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return
FY 2023-15, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2023
FY 2023-20, Sales Tax Rate Change Summary, Effective July 1, 2023
FY 2023-14, Illinois Tax Filing and Payment Extensions Due to March 2023 Tornadoes News Article
Reminder: April 18 Filing Deadline is Quickly Approaching
FY 2023-09, Enforcement of the Illinois Secure Choice Savings Program Act
Illinois Department of Revenue Reminds Eligible Taxpayers to Take Advantage of Senior Citizens Tax Deferral Program
Sales Tax Rate Change Summary, Effective January 1, 2023
Change in the Motor Fuel Tax Rate, Effective January 1, 2023, through June 30, 2023
Taxpayers Affected by Hurricane Ian
IDOR Waives Late Estimated Payment Penalty for Newly Enacted Entity-Level Tax
2023 Illinois Tax Filing Season Begins January 23
Change in the Motor Fuel Use Tax Rate, Effective January 1, 2023, through June 30, 2023
Local Governments: Fiscal Year 2022 Estimate for Replacement Taxes
Local Governments: Fiscal Year 2021 Estimate for Replacement Taxes
Local Government Rate Changes to Take Effect January 1, 2022
Local Government Revenue Recapture Act
Free Income Tax Preparation for Elderly and Low Income Families (VITA)
Notice of Penalty and Interest Relief for IFTA Regarding COVID-19
IL-1040 Tax Season - Extended Telephone Hours
IDOR Offers Online Safety Tips as Black Friday and Holiday Shopping Season Approaches
Illinois Department of Revenue Reminds Taxpayers about Availability of Senior Citizens Tax Deferral Program
FY 2024-19, Illinois Sales Tax Treatment of Point-Of-Sale Transfer of Federal Clean Vehicle Tax Credits
Illinois Tobacco Uniformity Project Resource Page
Addendum issued for Form IL-1065 Instructions
FY 2024-21, Summary of Municipal Motor Fuel Tax Rate Changes, Effective July 1, 2024
FY 2024-20, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective July 1, 2024
FY 2024-23, Change in the Motor Fuel Tax Rate, Effective July 1, 2024, through June 30, 2025
FY 2024-22, Change in the County Motor Fuel Tax Rate, Effective July 1, 2024, through June 30, 2025
FY 2024-25, Sales Tax Rate Change Summary, Effective July 1, 2024
2023 Cook County Final Multiplier Announced
FY 2024-26, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2024
FY 2024-24, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through December 31, 2024
May 2024 PPRT Statement
FY 2024-27, Rate Change for Out-of-State Depreciation on Motor Vehicle Use Tax, Effective July 1, 2024
Compliance Alert - Sales Made to Medicare Administrative Contractors
FY 2024-29, Hotel Operators’ Occupation Tax Updates for Operators and Re-Renters of Hotel Rooms
FY 2025-03, Relief for Filers of Form ST-556 and ST-556-LSE on Computerized Vehicle Registration Outage
FY 2025-02, Prepaid Wireless E911 Surcharge Rate Change, Effective August 5, 2024
Fiscal Year 2025 Estimate for Replacement Taxes Now Available
FY 2025-06, New Sales Tax Exemption for Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024
IDOR Reminds Eligible Taxpayers of Back-to-School Tax Benefits
FY 2025-01, Guidance for Corporations Affected by Changes to Net Loss Deduction Limitation for Tax Years Ending On or After December 31, 2024
FY 2025-05, Prepaid Wireless E911 Surcharge Rate Change, Effective November 1, 2024
FY 2025-07, Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2025
Governor Pritzker Temporarily Suspends IFTA/MFUT Requirements Due to Hurricanes Milton & Helene
Multiple Tax Deadlines Postponed for Illinois' July Storm Victims
FY 2025-04, Retailers’ Discount for Certain Tax Returns Capped at $1,000 Per Month
FY 2025-08, Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2025
FY 2025-11, Retailers’ Allowance for Certain Transaction Returns Capped at $1,000 Per Month
40th Anniversary of Springfield's Willard Ice Building
FY 2025-09, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2025
FY 2025-12, Sales Tax Rate Change Summary, Effective January 1, 2025
FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025
IDOR Offers Online Safety Tips as Holiday Shopping Season Approaches
Register for our 2024 Fed/State Webinar – One Webinar, Three Dates!
Compliance Alert - Changes to Increase Participant Compliance in the Illinois Department of Revenue’s Direct Pay Permit Program
FY 2025-15, Illinois Sales and Use Tax Applies to Leased or Rented Tangible Personal Property
FY 2025-14, The Illinois Gives Tax Credit Act
FY 2025-13, Energy Assistance Charge Rate Change, Effective January 1, 2025
FY 2025-17, Reporting Requirements for Certain Titled or Registered Property Subject to Tax on Lease or Rental Receipts
IDOR's 2024 Legislative Summary
FY 2025-18, Change in the Motor Fuel Use Tax Rate, Effective January 1, 2025, through June 30, 2025
IDOR Announces Start of 2025 Income Tax Season
Free Illinois Small Business Webinars – Register Today!
FY 2025-16, What's New for Illinois Income Taxes
Gov. Pritzker and IDOR Announce IRS Direct File Service
Tax Statistics
Annual Report Archive
Annual Unified Economic Development Budget Memos (prior years)
Cannabis Regulation Fund
Collections (Daily) from Major Revenue Sources Archive
Collections (Monthly) Remitted to the State Comptroller Archive
Excise Tax Statistics
Liquor Gallonage Reports Archive
Cigarette and Tobacco Product Tax Collections Archive
Individual Income Tax Stratifications
Local Government Historical Statistics
Historical Disbursements to Local Governments
Business District Tax Disbursements Archive
Charitable Games and Pull Tabs/Jar Games Disbursements Archive
Excise Taxes Monthly Disbursements Archive
Excise Taxes Fiscal Year Disbursements Archive (July - June)
Income, Local Use, and Cannabis Use Taxes Monthly Disbursements Archive
Income, Local Use, and Cannabis Use Tax Fiscal Year Disbursements Archive
Personal Property Replacement Tax Disbursements Archive
Sales and Related Taxes Monthly Disbursements Archive
Sales and Related Taxes Fiscal Year Disbursement Archive
Income Tax, Use Tax, and Local Cannabis Use Tax Per Capita Historical Statistics
County Reimbursements
County Public Defenders Reimbursements Archive
County Sheriffs Reimbursements Archive
County States Attorney Reimbursements Archive
County Supervisor of Assessments Reimbursements Archive
Farmland Certified Values for Prior Years
PPRT County Allocations Archive
PPRT Estimates Archive
Fiscal Year 2023 Estimate for Replacement Taxes
Fiscal Year 2021 Estimate for Replacement Taxes
Fiscal Year 2009 Estimate for Replacement Taxes
Fiscal Year 2020 Estimate for Replacement Taxes
Fiscal Year 2022 Estimate for Replacement Taxes
Fiscal Year 2008 Estimate for Replacement Taxes
Fiscal Year 2013 Estimate for Replacement Taxes
Fiscal Year 2011 Estimate for Replacement Taxes
Fiscal Year 2014 Estimate for Replacement Taxes
Fiscal Year 2012 Estimate for Replacement Taxes
Fiscal Year 2015 Estimate for Replacement Taxes
Fiscal Year 2025 Estimate for Replacement Taxes
Fiscal Year 2017 Estimate for Replacement Taxes
Fiscal Year 2019 Estimate for Replacement Taxes
Fiscal Year 2016 Estimate for Replacement Taxes
Fiscal Year 2024 Estimate for Replacement Taxes
Fiscal Year 2018 Estimate for Replacement Taxes
Downstate Public Transportation District Collections Archive
Metro East Park & Recreation District Collections Archive
Metropolitan Pier & Exposition Authority Certifications Archive
Chicago Real Estate Transfer Tax Based Transfers Archive
Regional Transportation Authority Tax Disbursements Archive
St. Clair County Metro East Transit District Collections Archive
Property Tax Statistics
Sales Tax Statistics
Dated Publications
Compliance Alert Archive
CA-2025-01, Compliance Alert - Changes to Increase Participant Compliance in the Illinois Department of Revenue’s Direct Pay Permit Program
CA-2024-01, Compliance Alert - Sales Made to Medicare Administrative Contractors (June 2024)
CA-2023-01, Compliance Alert - Improper Reporting of Grocery Tax Suspension Sales on Form ST-1 (September 2022)
CA-2021-02-A, Compliance Alert - Tax Remittance Obligations for the Metropolitan Pier and Exposition Authority (MPEA) Retailers’ Occupation Tax on Food and Beverages Under the New Marketplace Facilitator Law (October 2021)
CA-2021-01-A, Compliance Alert - Tax Collection Obligations of Remote Retailers, Marketplace Sellers, and Marketplace Facilitators for Chicago Home Rule Municipal Soft Drink Retailers’ Occupation Tax, Prepaid Wireless E911 Surcharge, and Illinois Telecommunications Access Corporation Assessment (October 2021)
CA-2021-05, Compliance Alert - Compliance and Reporting Issues for Form ST-1, Sales and Use Tax Return (June 2021)
CA-2021-01-LG, Compliance Alert to Local Governments - Clarification issued to municipalities with business districts regarding proper reporting of addresses (June 2021)
CA-2021-03, Compliance Alert - Proper Taxation of Cannabis Concentrates by Illinois Dispensaries (April 2021)
CA-2020-02, Compliance Alert - Cannabis Dispensaries Charging the Incorrect Tax Rates on Cannabis Sales (January 2020)
CA-2020-01, Compliance Alert - Food Vendors Neglecting to Collect Illinois Sales Tax on Sales of Ready-Made Meals for School Lunch Programs (October 2019)
CPI Memo Archive
Informational Bulletins Archive
FY 2023-21, Rental Housing Support Program Fund State Surcharge Rate Change
FY 2023-16, Change in the Motor Fuel Tax Rate, Effective July 1, 2023, through June 30, 2024
FY 2023-23, New Sustainable Aviation Fuel Purchase Credit Enacted
FY 2023-22, Grocery Tax Suspension Period Concludes June 30, 2023
FY 2024-01, Hotel Operators’ Occupation Tax Exemption for Qualifying Organizations
FY 2024-02, Personal Exemption Allowance Amount Changes
FY 2024-03, IDOR Abates Late Estimated Payment Penalties for Filers Who Elected to Pay Pass-through Entity Tax
FY 2024-04, Prepaid Wireless E911 Surcharge Rate Change
FY 2024-05, Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2024
FY 2024-06, Summary of County Motor Fuel Tax Rate Changes, Effective January 1, 2024
FY 2024-07, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2024
FY 2024-08, Retailers’ Occupation Tax and Updated Threshold Guidance for Remote Retailers and Marketplace Facilitators as set forth by the Leveling the Playing Field for Illinois Retail Act
FY 2024-09, Sales Tax Rate Change Summary, Effective January 1, 2024
FY 2024-10, Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2024
FY 2024-11, Prepaid Wireless E911 Surcharge Rate Change, Effective January 1, 2024
FY 2024-13, Form ST-1 and Form PST-1 Changes for New Motor Fuel Classifications, Effective January 1, 2024
FY 2024-12, Changes to Parking Excise Tax Booking Intermediaries’ Obligations to Collect and Remit the Tax
FY 2024-14, Change in the Motor Fuel Use Tax Rate, Effective January 1, 2024, through June 30, 2024
FY 2024-16, New Exemption for Military Purchases Made by Active Duty US Armed Forces Personnel, Effective January 1, 2024
FY 2024-15, New Payment Equals Agreement Statute Effective January 1, 2024, for Sales, Use, and Excise Taxes and Fees
FY 2024-17, The Invest in Kids Scholarship Tax Credit Program to Sunset December 31, 2023
FY 2024-18, What's New for Illinois Income Taxes
FY 2024-20, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective July 1, 2024
FY 2024-21, Summary of Municipal Motor Fuel Tax Rate Changes, Effective July 1, 2024
FY 2024-22, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through June 30, 2025
FY 2024-19, Illinois Sales Tax Treatment of Point-Of-Sale Transfer of Federal Clean Vehicle Tax Credits
FY 2024-23, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through June 30, 2025
FY 2024-24, Change in the Motor Fuel Use Tax Rate, Effective July 1, 2024, through December 31, 2024
FY 2024-27, Rate Change for Out-of-State Depreciation on Motor Vehicle Use Tax, Effective July 1, 2024
FY 2024-25, Sales Tax Rate Change Summary, Effective July 1, 2024
FY 2024-26, Summary of Sales Tax Rate Changes for Aviation Fuel, Effective July 1, 2024
FY 2025-01, Guidance for Corporations Affected by Changes to Net Loss Deduction Limitation for Tax Years Ending On or After December 31, 2024
FY 2024-29, Hotel Operators’ Occupation Tax Updates for Operators and Re-Renters of Hotel Rooms
FY 2025-02, Prepaid Wireless E911 Surcharge Rate Change, Effective August 5, 2024
FY 2025-04, Retailers’ Discount for Certain Tax Returns Capped at $1,000 Per Month
FY 2025-03, Relief for Filers of Form ST-556 and ST-556-LSE on Computerized Vehicle Registration Outage
FY 2025-07, Simplified Municipal Telecommunications Tax Rate Changes Effective January 1, 2025
FY 2025-08, Summary of Municipal Motor Fuel Tax Rate Changes, Effective January 1, 2025
FY 2025-06, New Sales Tax Exemption for Qualified Purchases of Home-Delivered Meals, Effective July 1, 2024
FY 2025-05, Prepaid Wireless E911 Surcharge Rate Change, Effective November 1, 2024
FY 2025-09, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2025
FY 2025-10, Retailers’ Occupation Tax Guidance for Out-of-State Retailers and Certain Illinois Retailers, Effective January 1, 2025
FY 2025-11, Retailers’ Allowance for Certain Transaction Returns Capped at $1,000 Per Month
FY 2025-12, Sales Tax Rate Change Summary, Effective January 1, 2025
FY 2025-13, Energy Assistance Charge Rate Change, Effective January 1, 2025
FY 2025-14, The Illinois Gives Tax Credit Act
FY 2025-15, Illinois Sales and Use Tax Applies to Leased or Rented Tangible Personal Property
FY 2025-18, Change in the Motor Fuel Use Tax Rate, Effective January 1, 2025, through June 30, 2025
FY 2025-17, Reporting Requirements for Certain Titled or Registered Property Subject to Tax on Lease or Rental Receipts
FY 2025-16, What’s New for Illinois Income Taxes
Local Government Newsletter Archive
LGT-37, Local Government (LTAD) Newsletter - April 2024
LGT-37, Local Government (LTAD) Newsletter - July 2024
LGT-37, Local Government (LTAD) Newsletter - January 2024
LGT-37, Local Government (LTAD) Newsletter - October 2024
LGT-37, Local Government (LTAD) Newsletter - January 2025
News Archive
Pub-111 Comparison Formulas for Prior Year Schedule CRs
ST-58, Reciprocal - Non-Reciprocal Prior Year Vehicle Tax Rate Charts
Excise Tax Statistics
Cigarette and Tobacco Products Tax Collections
Liquor Gallonage Reports
Agencies
Services