Penalties and Interest for Illinois Taxes

              Penalties and Interest for Illinois Taxes
PUB-103 (R-10/10)
Publication 103
Penalties and Interest for Illinois Taxes
The information in this publication is
current as of the date of the publication.
Please visit our web site 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
or the Illinois Administrative Code.
The contents of this publication are
informational only and do not take
the place of statutes, rules, and court
decisions.
About the publication
The purpose of this publication is to explain penalties and interest assessed on returns
due on or after January 1, 1994. If you need penalty or interest information for earlier
liabilities, see the appropriate tax act. The objectives of this publication are to
answer general questions about penalty and interest,
identify and defi ne each penalty,
explain how each penalty is calculated and assessed,
explain how interest is calculated, and
provide penalty and interest rates.
We encourage you to let us calculate your penalties and interest and bill you. How-ever,
if you annualize your income to compute your estimated income tax installments,
you must complete and attach to your return Form IL-2210, Computation of Penalties for
Individuals, or Form IL-2220, Computation of Penalties for Businesses, to show when
your income was earned.
This publication does not cover penalties and interest assessed through the Racing
Privilege Tax Act, the Property Tax Code, or the Real Estate Transfer Tax Act. For
information on these taxes, see the appropriate tax acts.
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 peri-ods,
to department notices by asking questions, paying
the amount due, or providing proof to refute the depart-ment’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.
Get forms and other information faster and easier at tax.illinois.gov
Visit our web site at tax.illinois.gov
Call 1 800 732-8866 or 217 782-3336
Call our TDD (telecommunications
device for the deaf) at 1 800 544-5304
Call our 24-hour Forms Order Line at
1 800 356-6302
For information or forms
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
Illinois Department of Revenue
Brian Hamer, Director