# 86 Ill. Adm. Code 1000.100.3340: Section 100.3340 Business Income of Persons Other Than Residents (IITA Section 304)

> Illinois · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3340

## Section

- **Citation:** 86 Ill. Adm. Code 1000.100.3340
- **Heading:** Section 100.3340 Business Income of Persons Other Than Residents (IITA Section 304)
- **Jurisdiction:** Illinois
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Illinois Administrative Code / Title 86  /  / Part 1000  / Section 100.3340 Business Income of Persons Other Than Residents (IITA Section 304)

## Text

Section 100
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 100 INCOME TAX
SECTION 100.3340 BUSINESS INCOME OF PERSONS OTHER THAN RESIDENTS (IITA SECTION 304)
Section 100.3340  Business
Income of Persons Other Than Residents (IITA Section 304)
In filing returns with this
state, if any person departs from or modifies the manner in which income has been
classified as business income or nonbusiness income in returns for prior years,
such person shall disclose in the return for the current year the nature and
extent of the modification. If the returns or reports filed by a person for all
states to which such person reports under Article IV of the Multistate Tax
Compact or the Uniform Division of Income for Tax Purposes Act are not uniform
in the classification of income as business or nonbusiness income, the person
shall disclose in its return to this state the nature and extent of the
variance.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IL_IAC_T86_P1000_S100_3340. Check the current official text before relying on it. Not legal advice.