2023 Statutes Index

Entertainer, surety bond, 71.80

Estates, see Fiduciaries, under this subhead

Estimated taxes, 71.09, 71.29, 71.48

Exempt and excludable income, 71.05 (1), 71.26 (1), 71.45 (1)

Extension of time to file, 71.03 (7)

Farmland preservation credit, 71.07, 71.47, 71.57 to 71.613

Adjustment, 71.74

Claims, 71.59

Computation of credit, 71.60

Corporations, 71.28

Definitions, 71.58

General provisions, 71.61

2010 and beyond, 71.613

Penalties, 71.61

Farmland tax relief credit, 71.57 to 71.61

Fiduciaries, 71.01 to 71.17

Allocation and apportionment of income, 71.04

Common trust funds, 223.057

Credits, 71.07

Definitions, 71.01

Estimated taxes, 71.09

General provisions, 71.10, 71.17

Imposition of tax, 71.02, 71.125

Income, computation of, 71.05, 71.15

Minimum tax, 71.08

Modification allocation, 71.16

Out-of-state trust, 71.17

Rates of taxation, 71.06

Returns, filing, 71.03, 71.13

See also Information returns, under this subhead

Situs of income, 71.04, 71.14

Subject to ch. 71, 71.12

Tax-exempt trusts, 71.17

Underpayment, 71.84

Firefighters memorial donations, 71.10 (5fm)

General provisions, 71.10, 71.30, 71.49, 71.55, 71.61, 71.67, 71.74 to 71.80, 71.85

Guardian, obligation to pay for ward, 71.03 (2) (c)

Health savings accounts, incorporation of federal law, 71.98

Homestead credit, 71.07, 71.51 to 71.55

Adjustment, 71.74

Claims, 71.53, 71.55

Computation of credit, 71.54

Definitions, 71.52

General provisions, 71.55

Penalties, 71.55

Illinois income tax reciprocity, 71.10 (7e)

Income:

Computation of, 71.05, 71.10, 71.15, 71.21, 71.26, 71.45

State adjustment to federal income, 71.76

Corporations previously exempt, 71.265

Standard deductions and brackets, publication, 71.10 (9), 71.80 (7)

Individuals, 71.01 to 71.10

Allocation and apportionment of income, 71.04

Credits, 71.07

Definitions, 71.01

Economic development surcharge, 77.92 to 77.97

Estimated taxes, 71.09

Exempt and excludable income, 71.05 (1)

General provisions, 71.10

Imposition of tax, 71.02

Income, computation of, 71.05

Married persons:

Delinquent taxes, 71.91

General provisions, 71.10 (6)

Minimum tax, 71.08

Rates of taxation, 71.06

Returns, filing, 71.03

See also Information returns, under this subhead

Situs of income, 71.04

Underpayment, 71.84

Information returns, 71.70 to 71.73

Failure to file, 71.74

Nonwages, statement to department, 71.72

Penalties, 71.73

Rents and royalties, 71.70

Wages, statement by employer:

Not subject to withholding, 71.715

Subject to withholding, 71.71

Wages and nonwages, statement of, time extension, 71.73

Insurance companies, 71.42 to 71.49

Computation of income, 71.45

Computing tax, 71.49

Credits, 71.47

Definitions, 71.42

Estimated taxes, 71.48

Exempt and excludable income, 71.45 (1)

Filing returns, 71.44

General provisions, 71.49

Imposition of tax, 71.43