INDEX

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)

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

Amount changed by U.S., 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

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

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, 71.69 to 71.73

Failure to file, 71.74

Nonwages, statement to dept., 71.72

Penalties, 71.73

Rents and royalties, 71.70

Stock, capital, transfers of, 71.69

Wages, statement by employer, 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

Penalties, 71.49

Rates of taxation, 71.46

Returns, see Information returns, under this subhead

Interest, 71.82

Itemized deductions, see Credits, under this subhead

Levy, 71.91

Lien, unpaid tax, 71.91

Limited liability companies, 71.19 to 71.21

Treatment as corporations, 71.22 (1)

Magnetic media filing, 71.80 (20)

Mail postmark, timely filing, 71.80

Married couple, see Individuals, under this subhead

Minimum tax, 71.08

Minnesota income tax reciprocity, 71.10 (7)

Municipality or county cannot levy, 66.70

Mutual person, see Individuals, under this subhead

Natural person, see Individuals, under this subhead

Nonresident:

Contractor, surety bond, 71.80

Service on, 71.80

Partnerships, 71.19 to 71.21

Income, computation of, 71.21

Returns:
See also Information returns, under this subhead

Filing, 71.20

Subject to ch. 71, 71.19

Treatment as corporations, 71.22 (1)

Payments, 71.74

Penalties, 71.10, 71.30, 71.49, 71.55, 71.61, 71.73, 71.80, 71.83, 71.84, 71.85, 71.94

Collection fee, 73.03 (33m)

Not deductible, 71.85

Personal representatives, see Fiduciaries, under this subhead

Power district securities, 198.18 (2)

Probate, see Fiduciaries, under this subhead

Rates of taxation, 71.06, 71.27, 71.275, 71.46

Records, 71.78

State agency debt agreements, 71.93

Taxpayer must keep, 71.80

Refunds, 71.74, 71.75

Setoffs for debt owed to state agency, 71.93