Illinois Filing Requirements for Military Personnel

              Illinois Department of Revenue
Brian Hamer, Director
Publication 102 April 2011
Illinois Filing Requirements for Military Personnel
The information in this publication
is current as of the date of the
publication. Please visit our website at
tax.illinois.gov to verify you have the
most current revision.
This publication is written in the plain
English style so the tax information is
easier to understand. As a result, we
do not directly quote Illinois statutes
and the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and
court decisions. For many topics,
we have provided a reference to
the applicable section or part of the
Illinois Administrative Code for further
clarifi cation or more detail. All of the
sections and parts referenced can be
found in Title 86 of the Code.
Taxpayer Bill of Rights
You have the right to call the Department of Revenue for help in resolving tax problems.
You have the right to privacy and confi dentiality under most tax laws.
You have the right to respond, within specifi ed time periods, to department notices by asking questions, paying the amount
due, or providing proof to refute the department’s fi ndings.
You have the right to appeal department decisions, in many instances, within specifi ed time periods, by asking for department
review or by taking the issue to court.
If you have overpaid your taxes, you have the right, within specifi ed time periods, to a credit (or, in some cases, a refund) of
that overpayment.
For more information about these rights and other department procedures, you may write us at the following address:
Problems Resolution Offi ce
Illinois Department of Revenue
PO Box 19014
Springfi eld, IL 62794-9014
About this publication
Publication 102, Illinois Filing Requirements for Military Personnel, provides detailed
information about Illinois Individual Income Tax fi ling requirements for military
personnel.
The objectives of Publication 102 are to
explain if military personnel are Illinois residents, part-year residents, or
nonresidents.
explain the options for fi ling a joint Illinois return.
clarify which military personnel are required to fi le an Illinois return.
explain what military income is taxed in Illinois.
explain which forms military personnel should use.
explain how military spouses should report their civilian wages.
Get forms and other information faster and easier at tax.illinois.gov