Section 100.3330 Business Income of Persons Other Than Residents (IITA Section 304 – Allocation

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Illinois Administrative Code › Title 86 › › Part 1000 › Section 100.3330 Business Income of Persons Other Than Residents (IITA Section 304 – Allocation

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Section 100

TITLE 86: REVENUE

CHAPTER I: DEPARTMENT OF REVENUE

PART 100 INCOME TAX

SECTION 100.3330 BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (IITA SECTION 304 – ALLOCATION

Section 100.3330 Business

Income of Persons Other Than Residents (IITA Section 304 – Allocation

Any person subject to the taxing

jurisdiction of this state shall allocate all of its nonbusiness income within

or without this state in accordance with IITA Section 303 and 86 Ill. Adm. Code

100.3300.

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